填表须知

一、本表根据《中华人民共和国个人所得税法》及其实施条例和《个人所得税自行纳税申报办法(试行)》制定，适用于年所得12万元以上的纳税人的年度自行申报。

二、负有纳税义务的个人，可以由本人或者委托他人于纳税年度终了后3个月以内向主管税务机关报送本表。不能按照规定期限报送本表时，应当在规定的报送期限内提出申请，经当地税务机关批准，可以适当延期。

三、填写本表应当使用中文，也可以同时用中、外两种文字。

四、本表各栏的填写说明如下：

1、纳税人识别码、纳税人名称：纳税人取得的年所得中含个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得时填写本栏。

纳税人识别码：填写税务登记证号码。

纳税人名称：填写个体工商户、个人独资企业、合伙企业名称，或者承包承租经营的企事业单位名称。

2、税款所属期和填表日期

税款所属期，填写纳税人实际取得所得的年度；填表日期，填写纳税人办理纳税申报的实际日期。

3、身份证照类型：

填写纳税人的有效身份证件（身份证、护照、回乡证、军人身份证件等）名称。

4、身份证照号码：

填写纳税人有效身份证件上的号码。

5、抵华日期：

填写中国境内无住所纳税人抵华的实际日期。

6、职业：

填写纳税人的主要职业。

7、任职、受雇单位：

填写纳税人的任职、受雇单位名称。纳税人有多个任职、受雇单位时，填写受理申报的任职、受雇单位。

8、经常居住地：

是指纳税人离开户籍所在地最后连续居住一年以上的地方。

9、中国境内有效联系地址：

填写纳税人的住址或者有效联系地址。中国境内无住所居民住在公寓、宾馆、饭店的，应当填写公寓、宾馆、饭店名称和房间号码。

10、年所得额：

填写在纳税年度内取得相应所得项目的收入总额。年所得额按《个人所得税自行纳税申报办法》的规定计算。

各项所得的计算，以人民币为单位。所得为外国货币的，按照国家外汇管理机关规定的外汇牌价（基价）折合成人民币计算。

11、已缴（扣）税额：

填写当期取得该项目所得在中国境内已经缴纳或者扣缴义务人已经扣缴的税款。

12、抵扣税额：

填写个人所得税法允许抵扣的在中国境外已经缴纳的个人所得税税额。

13、本表为A4横式。一式两份，纳税人留存一份，税务机关留存一份。

Instructions

I. This return is designed for individuals with an annual income of over 120,000 RMB Yuan in accordance with THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA, THE IMPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA and THE SELF DECLRATION RULES CONCERNING INDIVIDUAL INCOME TAX  (provisional).

II. Taxable individuals have the obligation to fill out and submit the return to the local tax authority within 3 months after the end of the tax year, either by themselves or other entrusted preparers. In case of inability to file the return within the prescribed time limit an application should be submitted to the local tax authority within prescribed time limit and upon the tax authority’s approval the filing deadline may be extended.

III. The return should be filled out in Chinese or in both Chinese and a foreign language.

IV. Instructions for filling out various items:

1、Taxpayer’s ID number and Taxpayer’s name: this item is to be filled out by taxable individuals who make part or all of their annual income from production or business operations by self-employed industrial and commercial households, or from contracted or leased operation of enterprises or social service providers partly or wholly funded by state assets.

Taxpayer’s ID number: the number on the tax registration certificate.

Taxpayer’s name: the name of the taxable self-employed industrial and commercial households, individually-owned enterprises, partnerships, or enterprises or social service providers partly or wholly funded by state assets under contracted or leased operation.

2、Income year and Date of filing：

Income year: the year in which the taxpayer receives the income;

Date of filing: the actual date when the return is filed.

3、ID Types：the name of the effective identification certificate of the taxpayer (ID Card, passport, military staff certificate, returning permit, etc.)

4、ID number：the number of the effective identification certificate of the taxpayer.

5、Date of arrival in China：the actual date of arrival in China for the taxpayer that has no residence in China.

6、Profession：the main profession of the taxpayer.

7、Employer：the taxpayer’s employer. The name of the employer for the reporting shall be filled if there are more than one employer.

8、Place of residence：the last place where the taxpayer has lived for successively more than 1 year away from the place where he or she is registered as a permanent resident.

9、Address in China：

The address or the effective contacting address of the taxpayer. For a person without a residence who lives in a hotel, it means the room number and the hotel name.

10、Annual  income：the total amount of the corresponding items of income in the tax year. The annual income is calculated in accordance with THE IMPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA and THE SELF DECLARATION RULES CONCERNING THE INDIVIDUAL INCOME TAX The calculation shall be in RMB Yuan. Those in foreign currencies shall be converted to the RMB Yuan on the basis of the foreign exchange rate quoted by the competent state foreign exchange authority.

11、Tax pre-paid or withheld：the amount of the tax paid or withheld for the current items of income within China.

12、Foreign tax credit：the amount of the individual income tax paid outside China that can be credited against the Chinese tax in accordance with THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA.

13、This form is in  A4 horizontal format with two duplicates: one for the taxpayer and the other  for the tax office for keeping.

 

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