Instructions for filling in the personal income tax return for production and operation
(1) Title item
1. Taxpayer period: refers to the period during which taxpayers get the personal income tax payable for production and operation, and the specific start and end dates should be filled in.
(2) Information column in the table
1. Investor information column: fill in the relevant information of the owners, contractors, lessees, investors of sole proprietorship enterprises and partners of partnership enterprises.
(1) Name: fill in the name of the taxpayer. Individuals who have no domicile in China shall fill in their names in Chinese and foreign languages.
(2) Type of identity document: fill in the name of a valid license that can identify the taxpayer's unique identity.
1 For individuals with residence in China, fill in the names of ID cards, military officer's cards, soldier's cards and other documents.
Individuals who have no domicile in China shall fill in the names of passports, Hong Kong and Macao residents' passes to and from the mainland, mainland travel permit for taiwan residents and other documents.
(3) ID number: Fill in the number on the taxpayer's ID card.
(4) Nationality (region): Fill in the taxpayer's nationality or region.
(5) Taxpayer identification number: to be filled in by individuals who have no domicile in China. Individuals with residence do not fill in. Fill in the 18 taxpayer identification number given by the tax authorities. If it is not given by the tax authorities, it will not be filled in. The tax authorities give the 18 taxpayer identification number to individuals who have no domicile in China as their unique identification number, which will be given by the competent tax authorities when the taxpayer goes to the competent tax authorities to handle the first tax-related matters, or when the withholding agent handles the taxpayer's first withholding declaration.
2. Information column of invested unit:
(1) Name: fill in the full name of the invested company stated in the tax registration certificate of the invested company issued by the tax authorities.
(2) Taxpayer identification number: fill in the number code of the tax registration certificate of the invested company issued by the tax authorities.
(3) Collection method: according to the collection method approved by the tax authorities, tick "√" in the corresponding box.
(4) Type: The taxpayer shall tick "√" in the corresponding column according to his own situation.
(3) Fill in the lines in the table: fill in the total income obtained by the investment unit in this period.
1. 1 line "Total income in current period": fill in all costs, expenses and taxes incurred by the investment unit in this period.
2. The total amount of "Total Cost in the Current Period" in line 2.
3. Line 3 "Total profit for the current period": calculated according to relevant columns. Line 3 = line 65438 +0- line 2 4. Line 4 "Distribution Proportion": If the taxpayer is a partner of the partnership, fill in this column; Leave the rest blank. The distribution ratio shall be filled in according to the proportion of partners specified in the partnership distribution plan; If not, divide it equally. : Fill in according to different collection methods.
5 fifth "taxable income" audit collection
(1) Taxpayers other than the partners of the partnership.
1 According to the actual calculation in this period, line 5 = line 6 = line 3.
2 Calculated by112 or 1/4 of taxable income in the previous year, line 5 = line 7.
(2) Partnership partners
1 According to the actual calculation in this period, line 5 = line 6 = line 3 × line 4.
2. If it is calculated according to112 or 1/4 of the taxable income of the previous year, the fifth line = the seventh line is approved for collection.
(1) Taxpayers other than the partners of the partnership.
1 If the tax authorities calculate the taxable income by checking the taxable income rate, line 5 = line 65438 +0× line 8 or = line 2 ÷( 1- line 8 )× line 8.
2. Where the taxable income is determined by other methods recognized by the tax authorities, line 5 = line 9.
(2) Partnership partners
1 If the tax authorities calculate the taxable income by checking the taxable income rate, line 5 = line 65438 +0× line 8× line 4 or = line 2 ÷( 1- line 8 )× line 8× line 4.
2 If the taxable income is determined by other methods recognized by the tax authorities, 5 lines = 9 lines ×4 lines 6. 10 "Annual taxable income converted according to the above contents": calculated according to relevant columns. Line 10 = line 9 × 12 months (or 4 quarters)
7. "Tax rate" in line11and "quick deduction" in line 12: according to the provisions of Article 3 of the tax law, the amount calculated in line 10 is retrieved.
8. Line13 "Current withholding tax": calculated according to relevant columns. 13 line =( 10 line×112 line) ÷ 12 months (or 4 quarters)
9. Line14 "Tax reduction and exemption" refers to the tax amount that can be reduced or exempted according to the provisions of the tax law.
10. 15 "Actual tax payable in this period": calculated according to relevant columns. 15 line = 13 line-14 line
1 1. If the tax authorities collect individual income tax by means of approved tax amount, they should directly fill in the approved tax amount in the column of "actual tax payable in the current period" in line 15.
The tax application form specifically includes
1. The national tax return includes: VAT return, consumption tax return, vehicle purchase tax return, enterprise income tax return, cultural undertaking fee return and waste electrical and electronic products fund return.
2. Local tax returns include: comprehensive tax returns (including business tax returns, urban construction taxes, additional education fees, local education fees, local construction funds, stamp duty, etc.). ), property tax returns, land use tax returns, enterprise income tax returns, personal income tax returns, resource tax returns, travel tax returns, land value-added tax returns, etc.
3. The tax return consists of 9 schedules, which are bilingual in Chinese and English. The most important part is the First Schedule Individual Income Tax Return, and others include Individual Income Tax Monthly Return, Individual Income Tax Annual Return, Individual Income Tax Monthly Return, Individual Contracted Business Income Tax Monthly (or Staged) Return, Individual Contracted Business Income Tax Annual Return, Individual Sole proprietorship and partnership investors, and
4. Matters needing attention in filling in the form: In the tax return, in addition to the annual income item of 1 1, there are also the corresponding tax payable, tax paid (deducted), deducted and tax payable (refunded) for each item. Among them, the income items exempted or exempted according to the tax law shall be filled as 0 in the "tax payable"; For the tax paid or withheld by the unit, fill in the "paid (deducted) tax"; The tax allowed to be deducted according to the provisions of the tax law is filled in the column of "tax deduction"; "Taxable amount (tax refund)" should fill in the difference between "Taxable amount" and "paid (deducted) tax and deducted tax". The withholding agent shall, within 20 days after signing the contract or agreement, submit a copy of the contract or agreement to the competent tax authorities for the record and go through the relevant withholding procedures.
The above is the relevant knowledge I have compiled for you. I believe you have a general understanding through the above knowledge.