个人所得税两处或两处以上工资`薪金所得纳税申报表 3页

'个人所得税两处或两处以上工资、薪金所得纳税申报表INDIVIDUALINCOMETAXRETURNFORTHOSEREVIECEWAGES,SALARIESFROMTWOORMOREEMPLOYERS税款所属期限：自年月至年月填表日期：年月日Taxablemonth：FromdatemonthyearDateoffilling：datemonthyeartodatemonthyear金额单位：人民币元（列至角分）Monetaryunit：RMBYuan纳税人识别号Taxpayer’sidentificationnumber：身份证件号码：IDNO.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。纳税人应在次月七日内将税款缴入国库，并向当地税务机关报送本表。ThisreturnisdesignedinaccordancewiththeprovisionsofArticle9ofINDIVIDUALINCOMETAXLAWOFTHEPEOPLE’SREPUBLICOFCHINA.ThetaxpayersshouldturntaxovertotheStateTreasury，andfilethereturnwiththelocaltaxauthoritieswithinsevendaysaftertheendofthetaxablemonth.纳税人姓名Taxpayer’sname国籍Nationality抵华日期DatearrivedinChina中国境内有效联系地址MailingaddressinChina（ifnotthesameasabove）邮编Postcode联系电话Tel.number序号所得支付单位Theunitofcostingincome收入额Receipts免税收入额tax-freereceipts费用扣除标准standardofexpensesdeductible准予扣除的捐赠额deductibledonation应纳税所得额Taxableincome税率Taxrate速算扣除数Quickcalculationdeduction应纳税额IncomeTax减免税额taxreduction已缴（扣）税款Taxwithheld应补(退)税款Amountofincometaxdueoroverpaid工资、薪金所得明细情况Taxableincome1first2seconed3third4fourth…合并计算税款情况Totaltaxation合并计算total授权代理人Authorizedagent（如果你已委托代理人，请填写下列资料）现授权为本人代理申报人，任何与本申报表有关的来往文件都可寄与此人。授权人（签字）：（Filloutthefollowingifyouhaveappointedanagent）Forpurposesofhandlingthetaxaffairs,Iherebyauthorize（address）toactonbehalfofmyself.Alldocumentsconcernedwiththisreturnmaybepostedtotheagent.Signature：声明：Declaration: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。声明人（签字）：IdeclarethatthisreturnhasbeencompletedaccordingtoINDIVIDUALINCOMETAXLAWOFTHEPEOPLE’SREPUBLICOFCHINA.Ibelievethatallstatementscontainedinthisreturnaretrue,correct,andcomplete.Signature：代理申报人（签章）：纳税人（签章）：Agent（Signature）：Taxpayer（Signatureorseal）：以下由税务机关填写（Forofficialuse）受理人Accepter受理日期Thedateofaccept受理税务机关（公章）Acceptedbytaxationoffice(Signatureorseal). 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：填写办理纳税申报的实际日期。3、纳税人识别号：填写纳税人办理税务登记或自然人注册时，由主管税务机关确定的纳税人识别号。4、抵华日期：在中国境内无住所的纳税人填写此栏。5、中国境内有效联系地址：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、津贴等项目的所得。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、已缴（扣）税款：填写申报的工资、薪金所得已经缴纳或已经被扣缴的税款。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：由纳税人本人签名。如纳税人不在时，也可由代理申报人签名。 Instructions1．Thisreturnistobefilledoutforpurposeofself-reportingincometaxbytheindividualswhoreceivewages,salariesfromtwoormoreemployers.Thetaxpayerswhosetaxiswithheldbywithholdingagentdonotusethisreturn.2．Incaseofinabilitytofilethereturnwithintheprescribedtimelimit，applicationshouldbesubmittedtothelocaltaxauthoritieswithintheprescribedtimelimitandthefilingtimemaybeappropriatelyextendeduponthetaxauthorities’approval.3．Incaseoffailuretosubmitthereturnwithintheprescribedtimelimit，punishmentshallbeinflictedinaccordancewiththeprovisionsofArticle62ofTHELAWOFPEOPLE’SREPUBLICOFCHINACONCERNINGADMINISTRATIONOFTAXCOLLECTION.4．ThereturnshouldbefilledoutinChineselanguageorbothChineseandforeignlanguages.5．Instructionsforfillingoutitems：a．Taxablemonth：themonthinwhichtheincomeisderived.b．Dateoffilling：theactualdateoffillingoutthereturn.c．Taxpayer’sidentificationnumber：thenumbergivenbythetaxauthoritiesinchargeattimeoftaxregistration.d．DatearrivedinChina：tobefilledoutbythetaxpayerwhohavenodomicileinChina.e．AddressinChina：tobefilledoutbythetaxpayerwhohavenodomicileinChina.Thetaxpayerswholiveinapartmentorhotelshallputdownthenameofapartmentbuildingorhotelandthenumberofapartment/room.f．MailingaddressinChina：tobefilledoutbythetaxpayerwhohavenodomicileinChina.g．Postcodeandtelephonenumber：incasetheaddressandmailingaddressisinconsistent，putdownthepostcodesandthetel-numberforboth.h.tax-freereceipts：thebasicold-ageinsurance,medicalinsurance,unemploymentinsuranceandpublichousingreservefundcontributedbyunitsforindividualsorbyindividualsinaccordancewiththeprovisionsofthegovernment;thespecialgovernmentallowance,academicianallowance,senioracademicianallowancegrantedincompliancewiththerequirementsoftheStateCouncilandothertax-freesubsidiesandallowanceapprovedbytheStateCouncilinaccordancewiththetaxlawanditsregulationandtheprovisions.i.apartfromotherlaws,thedeductibledonationshouldnotexceed30%ofthetaxableincome.j.taxableincome=receipts(total)－tax-freereceipts－standardofexpensesdeductible－deductibledonationk．Taxwithheld：theamountoftaxwithheldontheincomederivedinthesameperiod.'