個人所得稅法相關知識(參考版)
2025-06-27 04:44本頁面
【正文】 Date of filing: the actual date when the return is filed.ID Types：the name of the effective identification certificate of the taxpayer (ID Card, passport, military staff certificate, returning permit, etc.)ID number：the number of the effective identification certificate of the taxpayer.Date of arrival in China：the actual date of arrival in China for the taxpayer that has no residence in China. Profession：the main profession of the taxpayer.Employer：the taxpayer’s employer. The name of the employer for the reporting shall be filled if there are more than one employer.Place of residence：the last place where the taxpayer has lived for successively more than 1 year away from the place where he or she is registered as a permanent resident. Address in China：The address or the effective contacting address of the taxpayer. For a person without a residence who lives in a hotel, it means the room number and the hotel name. Annual ine：the total amount of the corresponding items of ine in the tax year. The annual ine is calculated in accordance with THE IMPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA and THE SELF DECLARATION RULES CONCERNING THE INDIVIDUAL INCOME TAX The calculation shall be in RMB Yuan. Those in foreign currencies shall be converted to the RMB Yuan on the basis of the foreign exchange rate quoted by the petent state foreign exchange authority.1Tax prepaid or withheld：the amount of the tax paid or withheld for the current items of ine within China.1Foreign tax credit：the amount of the individual ine tax paid outside China that can be credited against the Chinese tax in accordance with THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA. 1This form is in A4 horizontal format with two duplicates: one for the taxpayer and the other for the tax office for keeping. 。一式兩份，納稅人留存一份，稅務機關留存一份。1抵扣稅額：填寫個人所得稅法允許抵扣的在中國境外已經(jīng)繳納的個人所得稅稅額。所得為外國貨幣的，按照國家外匯管理機關規(guī)定的外匯牌價（基價）折合成人民幣計算。年所得額按《個人所得稅自行納稅申報辦法》的規(guī)定計算。中國境內(nèi)無住所居民住在公寓、賓館、飯店的，應當填寫公寓、賓館、飯店名稱和房間號碼。經(jīng)常居住地：是指納稅人離開戶籍所在地最后連續(xù)居住一年以上的地方。任職、受雇單位：填寫納稅人的任職、受雇單位名稱。抵華日期：填寫中國境內(nèi)無住所納稅人抵華的實際日期。身份證照類型：填寫納稅人的有效身份證件（身份證、護照、回鄉(xiāng)證、軍人身份證件等）名稱。納稅人名稱：填寫個體工商戶、個人獨資企業(yè)、合伙企業(yè)名稱，或者承包承租經(jīng)營的企事業(yè)單位名稱。四、本表各欄的填寫說明如下：納稅人識別碼、納稅人名稱：納稅人取得的年所得中含個體工商戶的生產(chǎn)、經(jīng)營所得和對企事業(yè)單位的承包經(jīng)營、承租經(jīng)營所得時填寫本欄。不能按照規(guī)定期限報送本表時，應當在規(guī)定的報送期限內(nèi)提出申請，經(jīng)當?shù)囟悇諜C關批準，可以適當延期。Under penalties of perjury, I declare that this return has been filed according to the provisions of THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA , and to the best of my knowledge and belief, the information p
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