Time limit for tax payment: fill in the time limit for taxpayers to pay personal income tax on the income from production and operation, and fill in the specific start and end dates.

(2) Information column in the table

(1) Investor information column, fill in relevant information of individual industrial and commercial households, contracted business households of enterprises and institutions, investors of sole proprietorship enterprises and partners of partnership enterprises. 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.

(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: fill in the taxpayer identification number given by the tax authorities.

2. Information column of invested unit

(1) Name: fill in the full name of the investee stated in the tax registration certificate of the investee issued by the tax authorities.

(2) Taxpayer identification number: fill in the tax registration certificate number code of the invested company issued by the tax authorities.

(3) Type: Taxpayers tick "√" in the corresponding box according to their own situation.

(3) Fill in the form

"Total income": fill in the total income in various monetary and non-monetary forms obtained from production and operation and activities related to production and operation. Including: income from selling goods, income from providing labor services, income from transferring property, interest income, rental income, income from accepting donations and other income.

"Debt interest income": fill in the interest that has been included in the income and is tax-free due to the purchase of government bonds.

"Cost": fill in the total amount of actual costs, expenses, taxes, losses and other expenses.

"Operating costs": selling costs, selling expenses, operating expenses and other expenses.

"Operating expenses": various expenses incurred in the process of providing materials and services.

"Management expenses": Management expenses incurred for organizing and managing the production and operation of enterprises.

"Financial expenses": financing expenses incurred to raise funds needed for production and operation.

"Tax" refers to all taxes and fees that can be deducted in production and business activities except personal income tax and value-added tax.

"Loss": loss caused by inventory loss, damage, scrapping, loss of transferred property, loss of bad debts, natural disasters and other force majeure factors.

"Investor's deduction expenses": the expenses calculated during the actual operating period before tax to deduct the investor's own livelihood.

"Taxable income": calculated and filled in according to relevant columns.

(1) where the taxpayer is a non-partnership partner.

43 lines = 38 lines -39 lines -465438 lines +0 lines -42 lines

(2) The taxpayer is a partner of the partnership.

Line 43 = (line 38-line 39) × line 40-line 465438+line 42

"tax rate" and "quick deduction": according to the provisions of article 3 of the tax law, find and fill in the amount calculated in line 43.

"Taxable amount": calculated and filled in according to relevant columns.

"Tax Reduction": fill in the tax amount that can be reduced or exempted according to the provisions of the tax law. When taxpayers fill in this bank, they should also submit a declaration form for personal income tax reduction or exemption.

"Withholding tax": fill in the personal income tax that has been paid in advance in the monthly (quarterly) declaration of this year.

"Taxable amount (tax refund)": calculated and filled in according to relevant lines.

Extended data

Individual Income Tax Law of the People's Republic of China

Article 9 Individual income tax shall be paid by taxpayers, and the units or individuals who pay the income shall be withholding agents.

Article 10 A withholding agent shall, in accordance with the provisions of the state, declare the tax withheld and remitted by all employees, and provide taxpayers with information such as personal income and tax withheld and remitted.

At the same time, China's tax collection and management law also stipulates that "withholding agents must truthfully withhold their taxes in accordance with the provisions of laws, administrative regulations or the time limit and content of reporting determined by tax authorities."

Therefore, although it can be settled in an individual year, the unit that pays the income must withhold and remit it for the employees. If you don't declare individual taxes for employees and let employees declare them themselves, it will violate China's individual income tax law and tax collection and management law, and enterprises will be punished accordingly.

Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Concerning the Self-declaration of Individual Income Tax Announcement No.62 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) No.2018 stipulates that "taxpayers who have obtained comprehensive income and meet one of the following circumstances shall make final settlement and payment according to law:

(1) Obtaining comprehensive income from two or more places, and the balance of the annual income of comprehensive income after deducting special additional deductions exceeds 60,000 yuan;

(2) Obtaining one or more of labor remuneration, royalties and royalties, and the balance of annual comprehensive income after deducting special expenses exceeds 60,000 yuan;

(3) The prepaid tax amount is lower than the taxable amount in the tax year;

(4) Taxpayers apply for tax refund.

That is to say, if an individual does not have more than two comprehensive incomes, the sum of the taxes withheld and remitted each month is just equal to the annual tax payable, and there is no need to make up taxes or refund taxes, so there is no need for final settlement.

Taxpayers who need to make final settlement shall file tax returns with the local competent tax authorities during the period from March/KLOC-0 to June 30 of the following year, and submit the annual personal income tax return. If a taxpayer has two or more offices or employers, he/she should choose to file tax returns with the competent tax authorities in the place where one of the offices or employers is located.

Taxpayers who are not employed or employed shall file tax returns with the competent tax authorities at their domicile or habitual residence.

References:

People's Republic of China (PRC) State Taxation Bureau Shanghai Taxation Bureau-Personal Income Tax Form B