【正文】 Instructions 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 categaries of ine. The tax payers whose tax is withheld by withholding agent do not use this return. 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. case of failure to submit the return within the prescribed time limit ,punishment shall be inflicted in accordance with the provisions of Article 39 of THE LAW OF PEOPLE`S REPUBLIC OF CHINA CONCERNING ADMINISTRATION OF TAX COLLECTION. return should be filled out in Chinese language or both Chinese and foreign languages. for filling out items :Taxable month: the month in which the ine is derived. Tax payer’s file number: the number given by the tax authorities in charge at time of tax registration.Date of filling : the actual date of filling out the return.Date arrived in China :to be filled out by the tax payer who have no domicile in China.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.Mailing address in China: to be filled out by the tax payer who have no domicile in China.Post code and tel. number: in case the address and mailing address is inconsistent, put down the post codes and the tel. numbers for both.Categaries of ine: the categaries of ine stipulated in Article 2 of the tax law. In case the same ine derived in different payments, use one line for the to。12．聲明人：填寫納稅人本人姓名。只要級(jí)距和稅率不變，速算扣除數(shù)也不變。10．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。9．減除費(fèi)用額：按照稅法第六條的規(guī)定應(yīng)減除的費(fèi)用額填入本欄。8．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。6．在中國(guó)境內(nèi)通訊地址：在中國(guó)境內(nèi)無(wú)住所的納稅人填寫此欄。5．在中國(guó)境內(nèi)住址：在中國(guó)境內(nèi)無(wú)住所的納稅人填寫此欄。3．填表日期：填寫辦理納稅申報(bào)表的實(shí)際日期。五、本表各欄的填寫如下：1．納稅月份：填寫取得所得的所屬月份。三、未按規(guī)定期限向稅務(wù)機(jī)關(guān)報(bào)送本表的，依照稅收征管法第三十九條的規(guī)定，予以處罰。凡由扣繳義務(wù)人扣繳個(gè)人工資薪金所得稅的，不填報(bào)此表。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.Taxpayer’s name: the name of the taxable selfemployed industrial and mercial households, individuallyowned enterprises, partnerships, or enterprises or social service providers partly or wholly funded by state assets under contracted or leased operation.Ine year and Date of filing：Ine year: the year in which the taxpayer receives the ine。1抵扣稅額：填寫個(gè)人所得稅法允許抵扣的在中國(guó)境外已經(jīng)繳納的個(gè)人所得稅稅額。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。年所得額按《個(gè)人所得稅自行納稅申報(bào)辦法》的規(guī)定計(jì)算。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。經(jīng)常居住地：是指納稅人離開(kāi)戶籍所在地最后連續(xù)居住一年以上的地方。職業(yè)：填寫納稅人的主要職業(yè)任職、受雇單位：填寫納稅人的任職、受雇單位名稱。身份證照號(hào)碼：填寫納稅人的有效身份證上的號(hào)碼。稅款所屬期和填表日起：稅款所屬期，填寫納稅人實(shí)際取得所得的年度；填表日起，填寫納稅人辦理納稅申報(bào)的實(shí)際日期。納稅人識(shí)別碼：填寫稅務(wù)登記證號(hào)碼。三、填寫本表應(yīng)當(dāng)使用中文，也可以同時(shí)用中、外兩種文字填寫。二、負(fù)有納稅義務(wù)的個(gè)人，可以由本人或者委托他人于納稅年度終了后3個(gè)月以內(nèi)向主管稅務(wù)機(jī)關(guān)報(bào)送本表。 ________元3．從其他企業(yè)取得的生產(chǎn)經(jīng)營(yíng)所得（1）（分配比例?。ィ?）（分配比例?。ィ?）（分配比例?。ィ?）（分配比例　％）　減：成本2　　　　　費(fèi)用、稅金3　　　　　營(yíng)業(yè)外支出4　　二、企業(yè)利潤(rùn)總額5　　三、納稅調(diào)整增加額6　　1．超過(guò)規(guī)定標(biāo)準(zhǔn)扣除的項(xiàng)目7　　（1）從業(yè)人員工資支出8　?。?）職工福利費(fèi)9　?。?）職工教育經(jīng)費(fèi)10　?。?）工會(huì)經(jīng)費(fèi)11　?。?）利息支出12　?。?）廣告費(fèi)13　?。?）業(yè)務(wù)招待費(fèi)14　?。?）教育和公益事業(yè)捐贈(zèng)15　?。?）提取折舊費(fèi)16　?。?0）無(wú)形資產(chǎn)攤銷17　?。?1）其他18　　　填表人簽字：　　　　　__________　納稅人簽字：　　　　　__________2．不允許扣除的項(xiàng)目19　　（1）資本性支出20　?。?）無(wú)形資產(chǎn)受讓、開(kāi)發(fā)支出21　?。?）違法經(jīng)營(yíng)罰款和被沒(méi)收財(cái)物損失22　?。?）稅收滯納金、罰金、罰款23　　（5）災(zāi)害事故損失賠償24　?。?）非教育和公益事業(yè)捐贈(zèng)25　　（7）各種贊助支出26　?。?）計(jì)提的各種準(zhǔn)備金27　?。?）投資者的工資28　?。?0）與收入無(wú)關(guān)的支出29　　（本欄目由稅務(wù)機(jī)關(guān)填寫）收到日期：接 受 人：審核日期：審核記錄：主管稅務(wù)機(jī)關(guān)蓋章　　年　月　日主管稅務(wù)官員簽字：　3．應(yīng)稅收益項(xiàng)目30　?。?）少計(jì)應(yīng)稅收益31　?。?）未計(jì)應(yīng)稅收益32　　四、納稅調(diào)整減少額33　　1．彌補(bǔ)虧損34　　2．國(guó)庫(kù)券利息收入35　　3．投資者標(biāo)準(zhǔn)費(fèi)用扣除額36　　4．其他37　　五、經(jīng)納稅調(diào)整后的生產(chǎn)經(jīng)營(yíng)所得38　　六、應(yīng)納稅所得額（分配比例?。ィ?9　　七、適用稅率40　　八、應(yīng)納所得稅額41　　　　減：減、免所得稅額42　　九、應(yīng)繳入庫(kù)所得稅額43　　　　加：期初未繳所得稅額44　　　　減：實(shí)際已繳納所得稅額45　　十、期末應(yīng)補(bǔ)（退）所得稅額46　 聲明人簽字：____ I declare that this return has been pleted according to THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA．I believe that all statements contained in this return are true，correct，and plete． Signature____________代理申報(bào)人(簽字)： 納稅人簽字或蓋章： Agent(Signature) Tax payer(Signature or seal)以下由稅務(wù)機(jī)關(guān)填寫(For official use)收到日期接收人審核日