文档介绍：{财务管理税务规划}个人所得税年度申
报表
.
填表须知
一、本表适用于在中nstructions
1．ThisreturnistobefilledoutforpurposeofannualinetaxreportingbytheindividualswhohavedomicileinChina,orthoughwithoutdomicile
buthaveresidedforoneyearormoreinChinawithrespecttoinefromsourcesoutsideChina.
2． Incaseofinabilitytofilethereturnwithintheprescribedtimelimit，
applicationshouldbesubmittedtothelocaltaxauthoritieswithintheprescribedtimelimitandthefilingtimemaybeappropriatelyextendedupon
thetaxauthorities’approval.
3． Incaseoffailuretosubmitthereturnwithintheprescribedtimelimit，
punishmentshallbeinflictedinaccordancewiththeprovisionsofArticle62ofTHELAWOFPEOPLE’SREPUBLICOFCHINACONCERNINGADMINISTRATIONOF
TAXCOLLECTION.
4．ThereturnshouldbefilledoutinChineselanguageorbothChineseandforeignlanguages.
5． IneinforeigncurrencyshouldbeconvertedintoRenminbi（ RMB）
attheexchangeratequotedbythestateexchangecontrolauthoritiesfortaxpurposeandasupportingdocumentshouldbeprovideddemonstratingthe
conversion.
6．Instructionsforfillingoutitems：
a．Taxableyear：Calendaryearinwhichtheineisderived.
b．Taxpayer’sidentificationnumber：thenumbergivenbythetaxauthoritiesinchargeattimeoftaxregistration.
c．Dateoffilling：theactualdateoffillingoutthereturn.
d．DatearrivedinChina：tobefilledoutbythetaxpayerwhohavenodomicileinChina.