1、- 1 -附件：个人所得税纳税申报表式样附表1：个人所得税纳税申报表（适用于年所得12万元以上的纳税人申报）个人所得税纳税申报表（适用于年所得12万元以上的纳税人申报）INDIVIDUAL INCOME TAX RETURN（For individuals with an annual income of over 120,000 Yuan）纳税人识别号： 纳税人名称（签字或盖章）： Tax payers ID number Tax payers name （signature/stamp）税款所属期: 填表日期： 年 月 日 金额单位：元（列至角分）Income year Date of f
2、iling: date month year Monetary unit: RMB Yuan个人所得税纳税申报表（适用于年所得12万元以上的纳税人申报）INDIVIDUAL INCOME TAX RETURN（To be filled out for purpose of self-reporting income tax by the individual who receive income over 120,000 Yuan in one year）纳税人识别号： 纳税人名称（签字或盖章）： Tax payers file number Tax payers name税款所属期: 填表日
3、期： 年 月 日 金额单位：元（列至角分）Date of filling: date month year Monetary unit: RMB Yuan纳税人姓名Tax payers name纳税人姓名Tax payers name国籍Nationality国籍Nationality身份证照类型ID Type身份证照类型ID style身份证照号码ID number身份证照号码ID nember抵华日期Date of arrival in China抵华日期Date arrived in China职业Profession职业Profession任职、受雇单位Employer任职、受雇单位E
4、mployer经常居住地Place of Residence经常居住地中国境内有效联系地址 邮编 联系电话- 2 -Address in China中国境内有效联系地址Address in ChinaPost code邮编Post codeTel. number联系电话Tel. number年所得额 Annual Income年所得额 Annual Receipts所得项目Categaries of income所得项目Categaries of income境内Income from within China境内Receipts in China境外Income from outside C
5、hina境外Receipts outside China合计Total合计Total应纳税额Tax payable应纳税额Income tax已缴（扣）税额Tax pre-paid and withheld已缴（扣）税额Self-reporting or withholding抵扣税额Tax credit抵扣税额Foreign tax paid应补（退）税额Tax owed or overpaid应补（退）税额Amount of income tax due or over paid1、工资、薪金所得Wages and salaries1、工资、薪金所得Income from wages an
6、d salaries2、个体工商户的生产、经营所得Income from production or business operation conducted by self-employed industrial and commercial households2、个体工商户的生产、经营所得Income form production or business operation conducted by self-employed industrial and commercial households3、对企事业单位的承包经营、承租经营所得Income from contracted o
7、r leased operation of enterprises or social service providers partly or wholly funded by state assets3、对企事业单位的承包经营、承租经营所得Income from contracted or leased operation of enterprises or institutions4、劳务报酬所得Remuneration for providing services4、劳务报酬所得Income form remuneration for personal services5、稿酬所得 Au
8、thors remuneration5、稿酬所得 Income from authors remuneration6、特许权使用费所得 Royalties6、特许权使用费所得 Income from royalties7、利息、股息、红利所得Interest, dividends and bonuses7、利息、股息、红利所得Income form interest, dividends and bonuses- 3 -8、财产租赁所得 Income from lease of property8、财产租赁所得 Income form the lease of property9、财产转让所得
9、Income from transfer of property9、财产转让所得Income form the transfer of property10、偶然所得 Incidental income10、偶然所得 Incidental income11、其他所得 other income11、其他所得 Separate income合 计 Total合 计 Total我声明，此申报表是依据中华人民共和国个人所得税法及相关法律法规填报的，我保证它是真实、可靠和完整的。如有不实，我愿意承担相关法律责任。Under penalties of perjury, I declare that thi
10、s return has been filed according to THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA and other relevant laws and regulations, and to the best of my knowledge and belief, the information provided is true, correct and complete.I declare that this return has been completed according to I
11、NDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA. I believe that all statements contained in this return are true, correct and complete. 纳税人(签字)Taxpayers SignatureTax payer (Signature)纳税人(签字)Tax payer (Signature)代理人Agent代理人名称: (Agent name) 经办人(签章):代理人(公章): 联系电话:代理人名称: (Firms name) 经办人(签章) (
12、Preparers signature):代理人(公章)(Firms stamp): 联系电话 (Phone number):受理人： 受理时间： 年 月 日 受理申报机关：(Responsible tax officer) (Time: Date/Month/Year) (Responsible tax office)- 4 - 4 -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
13、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、合伙企业以及个人独资或合伙性质的民办非企业单位的名称，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
14、份证件（身份证、护照、回乡证、军人有效身份证件等）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：是指纳税人在一个纳税年度内离开户籍所在地居住时间超过1年的地方。9、中国境内有效联系地址：- 5 - 5 -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
15、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一、This return is designed for individuals with an annual income of over 120,000 Yuan,
16、and designed in accordance with THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA, THE IMPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA and THE RULES CONCERNING INDIVIDUAL INCOME TAX SELF DECLARATION (provisional). 二、Taxable individuals are obliged to
17、 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
18、prescribed time limit and upon the tax authoritys approval, the filing deadline may be extended.三、The return should be filled out in Chinese or in both Chinese and a foreign language.四、Instructions for filling out various items:1、Taxpayers ID number and Taxpayers name: This item is to be filled out
19、by taxable individuals who make part or all of their annual income from production or business operation by self-employed industrial and commercial households, or from contracted or leased operation of enterprises or social service providers partly or wholy funded by state assets.Taxpayers ID number
20、: The number on the tax registration certificate.- 6 - 6 -Taxpayers name: The name of the taxable self-employed industrial and commercial households, individually-invested enterprises, partnerships, individually-invested or partner-invested private non-enterprises, or enterprises or social service p
21、roviders partly or wholy 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 certifica
22、te of the taxpayer (ID Card, passport, soldier certificate, military officer certificate, returning permit, etc.)4、ID number：The number of the effective identification certificate of the taxpayer5、Date of arrival in China：The actual date of arrival in China for the taxpayer that has no residence in
23、China. 6、Profession：The main profession of the taxpayer.7、Employer：The taxpayers employer. The name of the employer for the reporting shall be filled if there are more than one employer.8、place of residence：The place where the taxpayer has lived for more than 1 year while he or she is away from his
24、or her native place.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 hotel name. 10、Annual Receipts Income：The total amount of the corresponding items of income in the tax year. Th
25、e annual receipts income is the calculated in accordance with THE IMPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA and THE RULES CONCERNING INDIVIDUAL INCOME TAX SELF DECLARATIONThe calculation shall be in RMB Yuan. Those in foreign currencies shall be converted t
26、o the RMB Yuan on the basis of the foreign exchange rate quoted by the competent state foreign exchange authority.11、Tax pre-paidSelf-reporting or withholding and withheld：the amount of the tax paid or withheld for the current items of income within China。12、Foreign tax paidcredit：the amount of the
27、individual income tax paid outside that can be credited against in accordance with INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA. - 7 - 7 -13、There shall be two original copies of this table in A4 format. One is for the taxpayer and the other is for the tax office for record. - 8 - 8 -附
28、件：个人所得税纳税申报表式样 ANNEX: INDIVIDUAL INCOME TAX RETURN FORMAT附表1：个人所得税纳税申报表（适用于年所得12万元以上的纳税人申报）Table1: INDIVIDUAL INCOME TAX RETURN （For individuals with an annual income of over 120,000 RMB Yuan）个人所得税纳税申报表（适用于年所得12万元以上的纳税人申报）INDIVIDUAL INCOME TAX RETURN（For individuals with an annual income of over 120
29、,000 RMB Yuan）纳税人识别号： 纳税人名称（签字或盖章）： Taxpayers ID number Tax payers name （signature/stamp）税款所属期: 填表日期： 年 月 日 金额单位：元（列至角分）Income year Date of filing: date month year Monetary unit: RMB Yuan纳税人姓名Taxpayers name国籍Nationality身份证照类型ID Type身份证照号码ID number抵华日期Date of arrival in China职业Profession任职、受雇单位Employ
30、er经常居住地Place of Rresidence中国境内有效联系地址Address in China邮编Post code联系电话Tel. number所得项目 年所得额 Annual Income 应纳税额 已缴（扣）税额 抵扣税额 应补（退）税额- 9 - 9 -Categories of income境内Income from within China境外Income from outside China合计Total Tax payableTax pre-paid and withheldForeignTtax credit Tax owed or overpaid1、工资、薪金所
31、得Wages and salaries2、个体工商户的生产、经营所得Income from production or business operation conducted by self-employed industrial and commercial households3、对企事业单位的承包经营、承租经营所得Income from contracted or leased operation of enterprises or social service providers partly or wholly funded by state assets4、劳务报酬所得Remun
32、eration for providing services5、稿酬所得 Authors remuneration6、特许权使用费所得 Royalties7、利息、股息、红利所得Interest, dividends and bonuses8、财产租赁所得 Income from lease of property9、财产转让所得Income from transfer of property10、偶然所得 Incidental income11、其他所得 other income合 计 Total我声明，此纳税申报表是根据中华人民共和国个人所得税法的规定填报的，我确信它是真实的、可靠的、完整
33、的。Under penalties of perjury, I declare that this return has been filed according to the provisions of THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA , and to the best of my knowledge and belief, the information provided is true, correct and complete.纳税人(签字)Taxpayers signature代理人名称:
34、(Firms name) 经办人(签章) (Preparers signature):代理人(公章)(Firms stamp): 联系电话 (Phone number):受理人： 受理时间： 年 月 日 受理申报机关：(Responsible tax officer) (Time: Date/Month/Year) (Responsible tax office)- 10 - 10 - 11 - 11 -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
35、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
36、照类型：填写纳税人的有效身份证件（身份证、护照、回乡证、军人有效身份证件等）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。是指纳税人在一个纳税年度内离开户籍所在地居住时间超过1年的地方。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
37、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。- 12 - 12 -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。 InstructionsI. This return is designed for individuals wi
38、th an annual income of over 120,000 RMB Yuan, in accordance with THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA, THE IMPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA and THE SELF DECLRATION RULES CONCERNING INDIVIDUAL INCOME TAX (provisional). II.
39、Taxable individuals have the are obligationed 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
40、 be submitted to the local tax authority within prescribed time limit and upon the tax authoritys 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、Taxpayers ID numb
41、er and Taxpayers 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 part
42、ly or wholly funded by state assets.Taxpayers ID number: the number on the tax registration certificate.Taxpayers name: the name of the taxable self-employed industrial and commercial households, individually-owned enterprises, partnerships, or enterprises or social service providers partly or wholy
43、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
44、 (ID Card, passport, soldier certificate, military staff officer certificatecertificate, 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
45、China. 6、Profession：the main profession of the taxpayer.7、Employer：the taxpayers 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 residentwhile he or she is awa
