個(gè)人所得稅月份申報(bào)表(編輯修改稿)
2024-09-14 16:30 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 的所得項(xiàng)目分別填寫。免稅收入額：指按照現(xiàn)行稅收規(guī)定在收入額中扣除的免于納稅的所得。允許扣除的稅費(fèi)：只適用勞務(wù)報(bào)酬所得、特許權(quán)使用費(fèi)所得、財(cái)產(chǎn)租賃所得和財(cái)產(chǎn)轉(zhuǎn)讓所得項(xiàng)目。（1）勞務(wù)報(bào)酬所得，允許扣除的稅費(fèi)是指勞務(wù)發(fā)生過程中實(shí)際繳納的稅費(fèi)；（2）特許權(quán)使用費(fèi)所得，允許扣除的稅費(fèi)是指提供特許權(quán)過程中發(fā)生的中介費(fèi)和相關(guān)稅費(fèi)；（3）財(cái)產(chǎn)租賃所得，允許扣除的稅費(fèi)是指修繕費(fèi)和出租財(cái)產(chǎn)過程中發(fā)生的相關(guān)稅費(fèi)；（4）財(cái)產(chǎn)轉(zhuǎn)讓所得，允許扣除的稅費(fèi)是指財(cái)產(chǎn)原值和轉(zhuǎn)讓財(cái)產(chǎn)過程中發(fā)生的合理稅費(fèi)。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%。應(yīng)納稅所得額=收入額免稅收入額允許扣除的稅費(fèi)費(fèi)用扣除標(biāo)準(zhǔn)準(zhǔn)予扣除的捐贈(zèng)額1已扣（繳）稅款：如納稅義務(wù)人在同一所得期間取得所得已被扣繳的稅款，填寫此欄。1聲明人：由納稅人本人簽名。如納稅人不在時(shí)，也可由代理申報(bào)人簽名。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
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