个人所得税两处或两处以上工资.薪金所得纳税申报表

个人所得税两处或两处以上工资、薪金所得纳税申报表

INDIVIDUAL INCOME TAX RETURN FOR THOSE REVIECE WAGES, SALARIES FROM TWO OR MORE EMPLOYERS

税款所属期：自 年 月至 年 月 填表日期： 年 月 日 Taxable month：year Date of filling： 金额单位：人民币元

Monetary unit：RMB Yuan

纳税人识别号（身份证件号码）： 证照类型：□身份证 □护照 □回乡证 其他：

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。纳税人应在次月十五日内将税款缴入国库，并向当地税务机关报送本表。

This return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA. The tax payers should turn tax over to the State Treasury，and file the return with the local tax authorities within seven days after the end of the taxable month.

代理申报人（签章）： 纳税人（签章）：

Agent（Signature）： Tax payer（Signature or seal）：

以下由税务机关填写（For official use）

.

填 表 须 知

一、本表适用于在中国境内两处或两处以上取得工资、薪金所得的自行申报。

二、负有纳税义务的个人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、本表各栏的填写如下：

1．税款所属期：填写取得所得的税款所属月份。

2．填表日期：填写办理纳税申报表的实际日期。

3．纳税人识别号：填写纳税人身份证件号码。

4抵华日期：在中国境内无住所的纳税人填写此栏。

5．填写纳税人的住址或者有效联系地址。中国境内无住所居民住在公寓、宾馆、饭店的，应当填写公寓、宾馆、饭店名称和房间号码。 6、免税收入额：指按照国家规定，应在收入中减除的基本养老保险费、基本医疗保险费、失业保险费、住房公积金，按照国务院规定发给的政府特殊津贴、院士津贴、资深院士津贴和其他经国务院批准免税的补贴、津贴等按照税法及其实施条例和国家有关政策规定免于纳税或准予税前扣除的所得。

7．除特殊规定外，应纳税所得额=收入额-免税收入额-费用扣除标准-准予扣除的捐赠额

8．已扣缴税款：填写申报的工资、薪金所得已被扣缴的税款。

9．工资、薪金所得明细情况：填写两处或两处以上取得工资、薪金所得的明细情况；

合并计算税款情况：填写根据个人所得税法实施条例第三十九条规定，多处工资、薪金所得合并计算缴纳税款情况。

10．声明人：由纳税人本人签到名。如纳税人不在时，也可由代理申报人签名。

Instructions

1．This return is to be filled out for purpose of self-reporting income tax by the individuals who receive wages, salaries from two or more employers. 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 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．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 payer who have no domicile in China.

g．Post code and tel-number：in case the address and mailing address is inconsistent，put down the post codes and the tel-number for both.

h. tax-free receipts：the basic old-age insurance, medical insurance, unemployment insurance and public housing reserve fund contributed by units for individuals or by individuals in accordance with the provisions of the government; the special government allowance, academician allowance, senior academician allowance granted in compliance with the requirements of the State Council and other tax-free subsidies and allowance approved by the State Council in accordance with the tax law and its regulation and the provisions.

i. apart from other laws, the deductible donation should not exceed 30% of the taxable income.

j. taxable income =receipts(total) －tax-free receipts－standard of expenses deductible－deductible donation

k．Tax withheld：the amount of tax withheld on the income derived in the same period.

l．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：

Quick 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

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

m．Declaration：to be signed by the tax payer，or by authorized agent in case the tax payer is absent.