个人所得税月份申报表

个人所得税月份申 报表 企业所得税申报表下载财务会计报表下载斯维尔报表下载外贸周报表下载关联申报表下载 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文， 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 ， 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 手册 华为质量管理手册 下载焊接手册下载团建手册下载团建手册下载ld手册下载 ，应有尽有-------------- -------------------------------------------------------------------------------------------------------------------------------------------- 个人所得税月份申报表 INDIVIDUAL INCOME TAX MONTHLY RETURN 税款所属期:自 年 月 日至 年 月 日 填表日期: 年 月 日 Taxable month:From date month year Date of filling: date month year to date month year 金额单位:人民币元 RMB Yuan Monetary unit: 纳税人识别号(身份证件号码): 证照类型:?身份证 ?护照 ?回乡证 其他: 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。纳税人应在次月十五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 authorities within seven days after the end of the taxable month. 国籍 抵华日期 纳税人姓名 NationaliDate arrived in Tax payer’s name ty China 中国境内有效联系地址 邮编 联系电话 Mailing address in China(if not the same as above) Post code Tel. number 职业 服务单位 服务地点 Profession Employer Working location 所得项目 所得支付单位 收入额免税允许扣费用扣准予应纳税 税 速算扣 应纳 减免已扣应补 Categories Receipts 收入除的税除 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 扣除所得额 率 除 数 税额 税额 (缴) (退) of income 额 费 standard 的捐Taxable Tax Quick Income tax 税款 税款 tax-free deductiblof 赠额 income rate calculation Tax reduTax Amount receipts e taxes expenses ddeduction ction withhelof and deductibldeductd income expenses e ible tax donatidue or on over paid (如果你已委托代理人，请填写下列资料) 我声明:此纳税申报表是根据《中华人民共和国个人 现授权 所得税法》的规定填报的，我确信它是真实的，可靠的， 为本人代理申报人，任何与本申报表有关的来完整的。 往文件都可寄与此人。 授权人(签字): 声明人(签字): 授权 (Fill out the following if you have appointed an I declare that this return has been completed according 代理人 声明: agent) to INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S Authorized Declaration: For purposes of handling the tax affairs, I REPUBLIC OF CHINA. I believe that all statements agent hereby authorize contained in this return are true, correct, and complete. to act on behalf of myself. All documents Signature: concerned with this return may be posted to the agent. Signature: 代理申报人(签章): 纳税人(签章): Agent(Signature): Tax payer(Signature or seal): 以下由税务机关填写(For official use) 受理税务机关受理人 受理日期 (公章) 国家税务总局监制. Made under supervision of State Administration of Taxation. ---------------------------------------------------------精品 文档--------------------------------------------------------------------- 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- -------------------------------------------------------------------------------------------------------------------------------------------- 填 表 须 知 一、本表适用于个人取得除个体工商户生产经营所得、个人承包承租经营所得外的其他各项应税所得，没有扣缴义务人的自行纳税申报。 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，可以适当延长期限。 三、未按规定期限向税务机关报送本表的，依照税收征管法第六十二条的规定，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、税款所属期:填写取得所得的税款所属月份。 2、填表日期:填写办理纳税申报的实际日期。 3、纳税人识别号:填写纳税人身份证件号码。 4、抵华日期:在中国境内无住所的纳税人填写此栏。 5、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。 6、所得项目:按照税法第二条规定的所得项目分别填写。 7、免税收入额:指按照现行税收规定在收入额中扣除的免于纳税的所得。 8、允许扣除的税费:只适用劳务报酬所得、特许权使用费所得、财产租赁所得和财产转让所得项目。 (1)劳务报酬所得，允许扣除的税费是指劳务发生过程中实际缴纳的税费; (2)特许权使用费所得，允许扣除的税费是指提供特许权过程中发生的中介费和相关税费; (3)财产租赁所得，允许扣除的税费是指修缮费和出租财产过程中发生的相关税费; )财产转让所得，允许扣除的税费是指财产原值和转让财产过程中发生的合理税费。 (4 9、除法律法规另有规定的外，准予扣除的捐赠额不得超过应纳税所得额的30%。 10、应纳税所得额=收入额-免税收入额-允许扣除的税费-费用扣除标准-准予扣除的捐赠额 11、已扣(缴)税款:如纳税义务人在同一所得期间取得所得已被扣缴的税款，填写此栏。 12、声明人:由纳税人本人签名。如纳税人不在时，也可由代理申报人签名。 ---------------------------------------------------------精品 文档--------------------------------------------------------------------- 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- -------------------------------------------------------------------------------------------------------------------------------------------- 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 categories 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 62 of THE LAW OF PEOPLE’S REPUBLIC OF CHINA CONCERNING ADMINISTRATION OF TAX COLLECTION. 4(The return should be filled out in Chinese language or both Chinese and foreign languages. 5(Instructions for filling out items: a(Taxable month:the month in which the income is derived. b(Tax payer’s identification number:the number given by the tax authorities 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 the 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 apartment building or hotel and the number of apartment / room. 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-number for both. h(Categories of income:the categories 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“Income period”respectively. i. tax-free receipts:the basic old-age insurance, medical insurance, unemployment insurance and public housing reserve fund contributed by units for individuals or by individuals in accordance with the provisions of the government; the special government allowance, academician allowance, senior academician allowance granted in compliance with the requirements of the State Council and other tax-free subsidies and allowance approved by the State Council in accordance with the tax law and its regulation and the provisions. j. deductible taxes and expenses:only suit the items of compensation for labor services, royalty, income from lease of property and transfer of property. i.the deductible taxes and expenses of compensation for labor service is the taxes and expenses paid in the course of labor service. ii. .the deductible taxes and expenses of royalty is the service charges and relative taxes and expenses paid in the course of assigning the privilege. iii. the deductible taxes and expenses of income from lease of property is the expenses for repair and the relative taxes and expenses paid in the course of renting the property. iv. the deductible taxes and expenses of income from transfer of property is the original value of the property and the taxes and reasonable expenses paid in the transfer. k. apart from other laws, the deductible donation should not exceed 30% of the taxable income. l. taxable income =receipts(total) ,tax-free receipts,deductible taxes and expenses ,standard of expenses deductible,deductible donation m(Tax withheld:the amount of tax withheld on the income derived in the same period. n(Quick calculation deduction:progressive quick deduction is calculated in advance in accordance with the range of income and the corresponding rate in every range regulated in INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA. 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 tax rate of the quick calculation calculation = 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. o(Declaration:to be signed by the tax payer，or by authorized agent in case the tax payer is absent. ---------------------------------------------------------精品 文档---------------------------------------------------------------------