2. Taxpayer code: fill in the tax code or taxpayer ID number determined by the competent tax authorities when handling tax registration.

3. Date of filling in the form: the actual date of filling in the tax return.

4. Income items: According to Article 2 of the Individual Income Tax Law, income items shall be filled in separately. If the acquisition time of the same income item is different, a line shall still be filled in, which shall be indicated in the column of "income period" respectively.

5. Expense deduction: According to Article 6 of the Individual Income Tax Law, the expense deduction is filled in this column. If you don't deduct the fee, you won't fill it out.

6. Taxes withheld and remitted: If the taxpayer obtains the taxes withheld and remitted in the same income period, fill in this column.

7. Quick deduction: the excess progressive quick deduction is calculated in advance according to each step and the tax rate of that step stipulated in the tax law. As long as the class distance and tax rate remain unchanged, the quick deduction will remain unchanged.

8. Declarer: Fill in the name of the taxpayer. If the taxpayer is absent, you can also fill in the name of the agent declarant.

Legal basis: Individual Income Tax Law of People's Republic of China (PRC).

Article 1 Individuals who have domicile or no domicile in China but have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China.

Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law.

The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.

Article 2 Individual income tax shall be paid on the income of the following individuals:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.

Article 3 The tax rate of individual income tax:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.