个人所得税月份申报表

个人所得税月份申报表

INDIVIDUAL INCOME TAX MONTHLY RETURN

纳税月份:自年月日至年月日填表日期: 年月日

Taxable mouth:Form date month year Date of filling: date month year

to date month year 金额单位:人民币元

Monetary unit:RMB Y uan

根据《中华人民共和国个人所得税法》第九条的规定制定本表，纳税人应在次月7日内将税款缴入国库，并向当地税务机关报送本表。

This return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA.The tax payers should turn tax over to the State Treasury,and file the return with the local tax authoities within

代理申报人签字：纳税人（签字或盖章）

Agent(Signature)Tax payer(Signature or seal)

以下由税务机关填写（For official use）

国家税务总局监制Made under supervision of State Administration of Taxation.

填表须知

一、本表适用于个人取得工资、薪金等项目所得月份自行申报。凡由扣缴义务人扣缴个人工资薪金等项所得税款的，不填报此表。

二、负有纳税义务的个人不能按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，可以适当处延长期限。

三、未按规定期限向税务机关报送本表，按照税收征管法第三十九条的规定，予以处罚。

四、填写本表要用中文，也可用中、外两种文字填写。

五、本表各栏的填写如下：

1.纳税月份：填写取得所得的所属月份。

2.纳税人编码：填写办理税务登记时，由主管税务机关确定的税务编码。

3.填表日期：填写办理纳税申报表的实际日期。

4.抵华日期：在中国境内无住所的纳税人填写此栏。

5.在中国境内住址：在中国境内无住所的纳税人填写此栏。住在公寓、宾馆、饭店的，应填写公寓、饭店名称和房间号码。

6.在中国境内通讯地：在中国境内无住所的纳税人填写此栏。

7.邮编、电话：住址和通讯地址不一致时，邮编和电话号码应分别填写。

8.所得项目：按照税法第二条规定的所得项目分别填写。同一所得项目取得时间不相同的，仍填入一行，并在“所得期间”栏内分别注明。

9.减除费用额：按照税法第六条的规定应减除的费用额填入本栏。不减除费用的，不填写。

10.已扣缴税款：如纳税义务人在同一所得期间取得已被扣缴的税款，填写此栏。

11.速算扣除数：超过累进速算扣除数是依据税法规定的级距和每一级距的税率，预先计算出来的。只要级距和税率不变，速算扣除数也不变。计算公式为：

速算扣除数＝前一级的最高所得额×（本级税率一前一级税率）＋前级速算扣除数

即：应纳税额＝应纳税所得额×适用税率—速算扣除数。

12.声明人：填写纳税人本人姓名。如纳税人不在时，也可填写代理申报人姓名。

Instructions

1.This return is to be filled out for purpose of self-reporting monthly income tax by the individuals who receive income from wages, salaries and the other categaries of income The tax payers whose tax is withheld by withholding agent do not use this return.

2.In case of inability to file the return within the prescribed time limit,application should be submitted to the local tax authorities within the prescribed time limit and the filing time may be appropriately extended upon the tax authorities’ approval.

3.In case of failure to submit the return within the prescribed time limit punishment shall be inflicted in accordance with the provisions of Article 39 of THE LAW OF PEOPLE’S REPUBLIC OF CHINA CONCENNING ADMINISTRA TION OF TAX COLLLECTION.

4.The return should be filled out in Chinese language or both Chines and foreign languages.

5.Instructions for filling out items:

a.T axable month the month in which the income is derived.

b.Tax payer’s file number the number given by the tax authorties in charge at time of tax registration.

c.Date of filling the actual date of filling out the return.

d.Date arrived in china :to be filled out by tax payer who have no domicile in China.

e.Address in China to be filled out by the tax payer who have no domicile in china. The tax payers who live in apartment or hotel shall put down the name of aparment buiding or hotel and the number of aparment down.

f.Mailing address in china: to be filled out by the tax payer who have no domicile in china.

g.Post code and tel. Number: in case the address and mailing address is inconsistent,put down the post codes and the tel.numbers for

both.

h.Categaries of income: the categaries of income stipulated in Article 2 of the Tax Law.In case the same income derived in

different payments,use one line for the total but make necessary notes in “I n come period”re spectively.

i.Deductions:the deductions stipulated in Article 6 of the Tax law. leave it blank where no deduction is allowed.

j.Tax withheld: the amount of tax withheld on the income derived in the same speriod.

k.Quick calculation deduction:progressive quick deduction is calculated in advance in accordance with the rang of income and the corresponding rate in every rang regulated in INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S PEPUBLIC OF CHIA.

It should not change if the range of income and the tax rate do not change. The formulas are:

Quick the maximum income tax rate of taxrateof the quick calculation

calculatin=of the preceding this income-the preceding deduction of the

deduction range range range preceding range

Tax payable=taxable income×applicable tax rate—quick calculation deduction.

1.Declaration:to be signed by the tax payer,or by authorized agent in case the tax payer is absent.