個(gè)人所得稅月份申報(bào)表-wenkub
2022-09-15 16:30:43 本頁面
【正文】 可寄與此人。三、未按規(guī)定期限向稅務(wù)機(jī)關(guān)報(bào)送本表的，依照稅收征管法第六十二條的規(guī)定，予以處罰。納稅人識(shí)別號(hào)：填寫納稅人身份證件號(hào)碼。所得項(xiàng)目：按照稅法第二條規(guī)定的所得項(xiàng)目分別填寫。除法律法規(guī)另有規(guī)定的外，準(zhǔn)予扣除的捐贈(zèng)額不得超過應(yīng)納稅所得額的30%。Instructions1．This return is to be filled out for purpose of selfreporting monthly ine tax by the individuals who receive ine from wages, salaries and the other categories of ine. 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 ine 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
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