个体工商户所得税年度申报表

INDIVIDUAL INOUSTRIAL AND COMMERCIAL HOUSEHOLD INCOME TAX ANNUAL RETURN

纳税年度：自 年 月 日至 年 月 日

填表日期： 年 月 日

Taxable year：From date month year Date of Filling： date month year

to date month year

金额单位：人民币元

Monetary unit：RMB Yuan 纳税人识别号： Tax Payer’s Identification number 根据《中华人民共和国个人所得税法》第九条的规定，制定本表。个体工商户年度生产、经营所得应在年度终了后三个月内报送此表，进行汇算清缴，多退少补。

The return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA. The final settlement shall be made and the return filed within three months after the end of each taxable year. Any excess payment shall be refunded and deficiency shall be repaid. 业主姓名 Taxpayer’s name 地址 Address of entity 业别 Kind of business 户名 Name of enterprise 邮编 Post code 开始生产经营日期 Date the operation starts 项 目 Items 1、全年收入额Revenue of this year 2、成本 Cost 3、费用 Expenses 4、损失 Losses 5、应纳税所得额 Taxable income 1－（2+3+4） 6、税率 Tax rate 7、速算扣除数 Quick calculation deduction 应纳个人所得 8、应纳所得税额 Income tax（5×6－7） 税额的计算 Computation of 9、减免税额 tax reduction individual income tax 10、全年预缴税额 Amount of tax paid in advance this year 11、应补（退）所得税额 Amount of income tax due or over paid（8—9－10） （如果你已委托代理申报人，请填写下列资料） 为代理一切税务事宜，现授权 （地址） 为本企业的代理申报人，任何与本申报表有关的来往文件都可寄与此人。 电话Tel. number 银行帐号 A/C number 金 额 Amount 应纳税所得 额的计算 Computation of taxable income 我声明：此纳税申报表是根据《中华人民共和国个人所得税法》的规定填报的，我确信它是真实的、可靠的、完整的。 授权人签字： 声明人签字： 授权 代理人 （Fill out the following if you have appointed an agent） 声明： I declare that this return has been completed Authorized For purposes of handling the tax affairs, I hereby Declaration: according to INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’agent authorize S REPUBLIC OF CHINA.I believe that all statements （address） contained in this return are true，correct，and to act on behalf of my company. All documents concerned with complete. is return may be posted to the agent. Signature： 代理申报人（签字）： 纳税人（签字）： Agent（Signature）：

Tax payer（Signature）： 以下由税务机关填写（For official use） 收到日期： 审 核 记 录 接收人： 审核日期： 主管税务机关盖章 主管税务签字 Signature： 国家税务总局监制. Made under supervision of State Administration of Taxation.

填 表 须 知

一、本表适用于个体工商户所得税的年度申报。

二、负有纳税义务的个体工商户，不能按规定期限报送本表时，应当在规定的报送期限内提出申请，经当地税务机关批准，可以适当延长期限。 三、未按规定期限向税务机关报送本表的，依照税收征管法第六十二条的规定，予以处罚。 四、填写本表要用中文，也可用中、外两种文字填写。

五、所得为外国货币的，应按照国家外汇管理机关公布的外汇牌价折合成人民币缴纳税款，并附送有关折算附表。 六、本表各栏的填写如下：

1．纳税年度：填写取得所得的公历年度。

2．纳税人识别号：填写办理税务登记时，由主管税务机关所确定的税务编码。 3．填表日期：填写办理纳税申报表的实际日期。

4．业主姓名：填写办理工商登记时所认可的法定代表人的姓名。 5．户名：填写办理工商登记时所确定的个体工商户名称。 6．业别：填写办理工商登记时所确定的行业类别。

7．声明人：填写法定代表人的姓名，如法定代表人不在时，也可以填写代理申报人姓名。

8．速算扣除数：超额累进速算扣除数是依据税法规定的级距和每一级距的税率，预先计算出来的。只要级距和税率不变，速算扣除数也不变。计算公式为：

速算扣除数=前一级的最高所得额×（本级税率－前一级税率）+前级速算扣除数 即：应纳税额=课税所得额×适用税率－速算扣除数。

Instructions

1．This return is to be filled out for purpose of annual income tax paid by industrial and commercial households.

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 PEOPLES 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．Income in foreign currency shall be converted into Renminbi（RMB）according to the exchange rate quoted by the State exchange control authorities for tax purpose.A supporting document about the conversion shall be submitted together with the return.

6．Instructions for filling out items：

a．Taxable year：Gregorian Calendar year in which the income 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．Tax payer’s name：the approved name of the legal representative registered for industrial and commercial administration. e．Name of enterprise：the name of the industrial and commercial household registered for industrial and commercial administration. f．Kind of business：same as registered for industrial and commercial administration.

g．Declaration：to be signed by the legal representative, or by authorized agent in case the former is absent.

h．Quick calculation deduction：progressive quick deduction is calculated in advance in accordance with the range of income and the corresponding rate in every range regulated in INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA. It should not change if the range of income and the tax rate do not change. The formulas are：

Qucik

the maximum income

tax rate of

tax rate of

the quick calculation

calculation = of the preceding × （this income － the preceding） + deduction of the deduction

range

range

range

preceding range

Tax payable = taxable income × applicable tax rate － quick calculation deduction.