個(gè)人所得稅自行納稅申報(bào)辦法試行規(guī)定(文件)
【正文】 icer) (Time: Date/Month/Year) (Responsible tax office)填 表 須 知一、本表根據(jù)《中華人民共和國(guó)個(gè)人所得稅法》及其實(shí)施條例和《個(gè)人所得稅自行納稅申報(bào)辦法(試行)》制定，適用于年所得12萬(wàn)元以上的納稅人的年度自行申報(bào)。四、本表各欄的填寫說(shuō)明如下：納稅人識(shí)別碼、納稅人名稱：納稅人取得的年所得中含個(gè)體工商戶的生產(chǎn)、經(jīng)營(yíng)所得和對(duì)企事業(yè)單位的承包經(jīng)營(yíng)、承租經(jīng)營(yíng)所得時(shí)填寫本欄。身份證照類型：填寫納稅人的有效身份證件（身份證、護(hù)照、回鄉(xiāng)證、軍人身份證件等）名稱。任職、受雇單位：填寫納稅人的任職、受雇單位名稱。中國(guó)境內(nèi)無(wú)住所居民住在公寓、賓館、飯店的，應(yīng)當(dāng)填寫公寓、賓館、飯店名稱和房間號(hào)碼。所得為外國(guó)貨幣的，按照國(guó)家外匯管理機(jī)關(guān)規(guī)定的外匯牌價(jià)（基價(jià)）折合成人民幣計(jì)算。 InstructionsI. This return is designed for individuals with an annual ine 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: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 ine from production or business operations by selfemployed industrial and mercial 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.Taxpaye
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