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個(gè)人所得稅月份申報(bào)表(參考版)

2024-08-29 16:30本頁面
  

【正文】 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 name of apartment building or hotel and the number of apartment / room.f.Mailing address in China:to be filled out by the tax pay
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