(1) Title item
Date of filing: the date when the taxpayer fills in this form.
Deduction year: fill in the year when taxpayers enjoy special additional deduction.
Name of taxpayer: fill in the name of natural person taxpayer.
Taxpayer identification number: if the taxpayer has a Chinese identity card, fill in the citizenship number; If there is no citizenship number, fill in the taxpayer identification number given by the tax authorities.
(2) the basic information column in the table
Taxpayer information: fill in the taxpayer's valid mobile phone number, email address and contact address. Among them, the mobile phone number is required.
Taxpayer's spouse information: Fill in this column if the taxpayer has a spouse, and leave it blank if there is no spouse. Fill in the name of the taxpayer's spouse, the name and number of valid identity documents.
(3) Each column in the table
1, children education
Name of children, type and number of identity documents: fill in the name of taxpayer's children, name and number of valid identity documents.
Date of birth: fill in the date of birth of the taxpayer's children, specifically to the year, month and day.
Current education stage: choose the current education stage of taxpayer's children.
Start time of current education stage: fill in the start time of current education stage of taxpayer's children, specific to the year.
End time of current education stage: the end time or expected end time of taxpayer's children's current education stage, specific to the year.
End time of children's education: fill in the time when the taxpayer's children no longer receive academic education that meets the conditions of children's education deduction, specifically to.
Attending country (or region) and attending school: fill in the name of the country or region and the name of the school where the taxpayer's children attend.
My Deduction Proportion: select the proportion of the deducted amount; if I deduct in full, select "100%"; if I share the deduction, select "50%".
2. Continuing education
Start time of current continuing education: fill in the start time of current education (degree), specific to year.
End time of current continuing education: fill in the end time or expected end time of continuing education of current academic degree (degree), specific to the year.
Education (degree) continuing education stage: distinguish four situations: junior college, undergraduate, master, doctor and others.
Types of vocational qualification continuing education: divided into "skilled personnel, professional and technical personnel".
Certificate name, certificate number, issuing authority and date of issuance (approval): fill in the certificate name, certificate number, issuing authority and date of issuance (approval) indicated on the continuing education professional qualification certificate obtained by the taxpayer.
3, housing loan interest
Location and address of the house: fill in the detailed address of the first loan house, specifically to the building number.
Title CertificateNo./Real Estate RegistrationNo./Commercial House Sales ContractNo./Pre-sale ContractNo.: Fill in the corresponding figures in the title certificate, real estate registration certificate, commercial house sales contract or pre-sale contract of the first loan house. If the purchased house has obtained the title certificate, fill in the title certificate number or real estate registration number; If the purchased house has not obtained the property right certificate, fill in the commercial house sales contract number or pre-sale contract number.
Am I a borrower? Select "Yes" or "No" according to actual situation. I am a borrower, including my own loan and the same loan with my spouse. If "No" is selected, spouse information must be filled in the header position.
Whether to take the first loan before marriage and deduct 50% after marriage: choose "Yes" or "No" according to the actual situation. This situation refers to the situation that both husband and wife have a set of first loan housing before marriage, and each husband and wife is deducted 50% after marriage. If it is left blank, it defaults toNo..
Provident fund loan | loan contract number: fill in the loan contract number of provident fund loan.
Commercial loan | loan contract number: fill in the housing commercial loan contract number signed with the financial institution.
Loan term (month): fill in the loan term indicated in the housing loan contract, and fill it in monthly.
First repayment date: fill in the first repayment date indicated in the housing loan contract.
Loan bank: fill in the name of the head office of the bank for commercial loans.
4. Housing rent
Address of the house: fill in the detailed address of the taxpayer's rented house, specifically to the building number.
Name of lessor (individual), type and number of ID card: If the leased house is an individual, fill in this column. Fill in the name of the lessor, the name and number of valid identity documents in the house lease contract.
Name of lessor (unit) and taxpayer identification number (unified social credit code): If the leased house is owned by the unit, fill in the legal full name of the unit and taxpayer identification number (unified social credit code).
Main working cities: fill in the municipalities directly under the central government, cities under separate state planning, sub-provincial cities and prefecture-level cities (regions, states and leagues) where taxpayers are employed. If there is no employment unit, fill in the settled city.
House Lease Contract Number (not required): Fill in the signed house lease contract number.
Start and end of lease term: fill in the lease start and end date indicated in the taxpayer's house lease contract, specific to the year. If the contract (agreement) is terminated in advance, the actual lease term shall prevail.
Step 5 support the elderly
Taxpayer status: distinguish between "only child" and "non-only child".
Dependent's name, ID card type and number: fill in the name of the dependent, the name and number of the valid ID card.
Dependent's date of birth: fill in the dependent's date of birth, specific to the year and month.
Relationship with taxpayers: Fill in the form according to the relationship between the dependent and the taxpayer, and distinguish between "father, mother and others".
* * * Dependent: Fill in this column when the taxpayer is a non-only child, and only children do not need to fill in it. Fill in the information of the person who actually bears the same maintenance obligation as the taxpayer, including the name, type and number of identity documents.
Allocation method: Fill in this column when the taxpayer is a non-only child, and only child does not need to fill in it. Distinguish between three situations: "average sharing, agreed sharing by supporters and designated sharing by dependents".
Monthly deduction of this year: fill in the amount of special additional deduction for supporting the elderly that taxpayers can enjoy every month according to the policy during the deduction year.
Second, the calculation method of individual income tax
Wage personal income tax is calculated on the basis of monthly income minus expenses, levied on a monthly basis, and deducted by withholding agents when paying.
Calculation of personal income tax on wages: {(total wages)-(five insurances and one fund)-(exemption amount) }X tax rate-quick deduction = personal income tax.
Third, the individual income tax declaration process
(a) to receive the declaration form:
Taxpayers go to the tax service hall to declare and pay taxes, receive 2 individual income tax returns and fill them out. If a taxpayer with an annual income of more than RMB 6,543,800+2,000 yuan applies for an annual personal income tax return, he shall obtain two individual income tax returns (applicable to taxpayers with an annual income of more than RMB 6,543,800+2,000 yuan) and fill them in.
(2) Handling the declaration:
Taxpayers hold the above-mentioned handling materials to the tax service hall to declare tax payment window.
In addition, taxpayers whose annual income is more than 6,543,800 yuan+0.2 million yuan should fill in the Individual Income Tax Return (applicable to taxpayers whose annual income is more than 6,543,800 yuan+0.2 million yuan) and submit it to the competent tax authorities, and at the same time submit a copy of valid personal identity certificate and other relevant materials required by the competent tax authorities.
(3) Payment of taxes:
1. If there is no tax declared in the current period, after the examination and approval by the tax authorities, if the information provided by the taxpayer is complete, the filling content is accurate, the procedures are complete, there is no violation, and the conditions are met, the settlement will be made on the spot, and a copy will be returned to the taxpayer after the personal income tax return is stamped.
2. If there is tax in the current period, the taxpayer shall pay the tax, and the tax authorities shall issue a tax payment certificate after confirming the payment of the tax.
The above is a detailed introduction on how to fill in the personal income tax calculation form for you. When filling out the personal income tax calculation form, you must fill it out according to the standard and according to your own real situation. You can't make it up at will and pay taxes legally. If you have other legal problems, you can also consult a professional lawyer.