I. Scope of application
(1) This form is applicable to the annual tax returns and monthly and quarterly tax returns of investors in sole proprietorship enterprises and partnership enterprises. Based on the principle of being realistic and simple, the relevant items in this form can be simplified when filing monthly and quarterly tax returns, which are determined by local tax authorities according to the actual situation.
(two) for investors engaged in some special industries, according to the requirements of these special industries, it is necessary to increase or decrease or adjust the relevant items in this table, which can be modified by the provincial local taxation bureau on the basis of this table.
Second, the main project description
(1) Header items
1.Taxpayer code: fill in the code arranged by the tax authorities.
2. Reporting period: fill in the start and end dates of the reporting period.
3. Unit of amount: RMB yuan.
4. Industry category: determined according to the taxpayer's main project.
5. Enterprise address: fill in the location of the enterprise management organization.
(II) Items in the table
1.Column 7 in the table "Items deducted beyond the prescribed standards" refers to the portion of the taxable income that the enterprise has deducted from various costs, expenses and losses beyond the deduction standards stipulated in the Provisions on Individual Income Tax Collection for Investors in Sole proprietorship Enterprises and Partnership Enterprises and other relevant tax regulations (hereinafter referred to as the provisions). The above-mentioned deduction standards include the deduction standards listed in the regulations, as well as the parts that are not listed in the regulations but are compatible with the standards stipulated in the national unified financial accounting system.
2. Column 19 in the table, "items that are not allowed to be deducted", refers to those costs, expenses and losses that are not allowed to be deducted by the enterprise, and the taxable income should be increased.
3. The "taxable income item" in column 30 of the table refers to the income that the enterprise should make up without counting the taxable income. The income that is overstated due to calculation errors or other special reasons can be represented by a negative sign.
4. Column 34 in the table "make up for losses" refers to the taxable income that the enterprise allowed to make up for the losses in the previous year before tax according to the regulations and reduced accordingly.
5. The "interest income from treasury bonds" in column 35 of the table refers to the interest obtained from the purchase of treasury bonds that the enterprise will be exempted from tax but has been included in the income.
6. Column 36 of the table "Deduction of standard expenses of investors" refers to the deduction of individual expenses of investors allowed by the local taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government.
7. The "taxable income" in column 39 of the table is equal to the "income from production and operation after tax adjustment" in column 38 of the table as far as investors of sole proprietorship enterprises are concerned; As far as the investors of the partnership enterprise are concerned, it is equal to column 38 of the table, "income from production and operation after tax adjustment", multiplied by the taxable income calculated according to the prescribed distribution ratio; When investors set up two or more sole proprietorship enterprises, the column should be equal to the total number of "3. Income from production and operation obtained from other enterprises" in column 38 "Income from production and operation after tax adjustment" and "Supplementary Information".
8. Logical relationship of main columns in the table: (1) 5 =1-2-3-4 (2) 6 = 7+19+30 (3) 33 = 34+35+36+37 (4) 38.
Attached is the Individual Income Tax Return for Investors of Sole proprietorship Enterprises and Partnership Enterprises.