【财务管理税务规划 】个人所得税年度申报表.pdf

{财务管理税务规划}个人所得税年度申
报表
.
填表须知
一、本表适用于在 Instructions
1．ThisreturnistobefilledoutforpurposeofannualinetaxreportingbytheindividualswhohavedomicileinChina,orthoughwithoutdomicilebuthaveresi
dedforoneyearormoreinChinawithrespecttoinefromsourcesoutsideChina.
2 ． Incaseofinabilitytofilethereturnwithintheprescribedtimelimit ，
applicationshouldbesubmittedtothelocaltaxauthoritieswithintheprescribedtimelimitandthefilingtimemaybeappropriatelyextendeduponthetaxauthor
ities’approval.
3 ． Incaseoffailuretosubmitthereturnwithintheprescribedtimelimit ，
punishmentshallbeinflictedinaccordancewiththeprovisionsofArticle62ofTHELAWOFPEOPLE’SREPUBLICOFCHINACONCERNINGADMINISTR
ATIONOFTAXCOLLECTION.
4．ThereturnshouldbefilledoutinChineselanguageorbothChineseandforeignlanguages.
5 ． IneinforeigncurrencyshouldbeconvertedintoRenminbi （ RMB ）
attheexchangeratequotedbythestateexchangecontrolauthoritiesfortaxpurposeandasupportingdocumentshouldbeprovideddemonstratingtheconv
ersion.
6．Instructionsforfillingoutitems：
a．Taxableyear：Calendaryearinwhichtheineisderived.
b．Taxpayer’sidentificationnumber：thenumbergivenbythetaxauthoritiesinchargeattimeoftaxregistration.
c．Dateoffilling：theactualdateoffillingoutthereturn.
d．DatearrivedinChina：tobefilledoutbythetaxpayerwhohavenodomici