According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Announcement No.60 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 2065,438+08), the special additional deduction information form for personal income tax and the instructions for filling in the form.
Extended data:
The filling instructions of each column in this form are as follows:
(a) year and date of completion:
Income declaration year: fill in the year when the taxpayer actually obtains income;
Date of filling in the form: fill in the actual date when the taxpayer handles the tax return.
(2) ID card type:
Fill in the name of the taxpayer's valid ID card (resident ID card, military ID card, passport, visiting relatives card, etc.). ).
(3) ID number:
Fill in the number on the photo of China resident taxpayer's valid ID card.
(4) Employment and employing units:
Fill in the name of the taxpayer's office and employer. If the taxpayer has more than one office or employer, fill in the office or employer of the person in charge of the tax authority who accepts the declaration.
(five) the tax code of the employer:
The office or employer that accepts the declaration shall fill in the tax registration or withholding registration code with the tax authorities.
(6) Industry of the employing unit:
Fill in the industry to which the applicant belongs. Among them, the industry should be filled in according to the classification standard of national economy industry, and generally filled in according to major categories.
(7) Position: fill in the position held by the taxpayer in the unit that accepts the declaration and holds the post.
(8) Occupation: fill in the taxpayer's main occupation.
(9) Days in China:
For taxpayers who have no domicile in China, please fill in the total number of days actually staying in China during the tax payment period.
(10) Effective contact address in China:
Fill in the taxpayer's address or effective contact address. Among them, taxpayers with domicile in China should fill in the address of their habitual residence. If a resident who has no domicile in China lives in an apartment, hotel or restaurant, the name and room number of the apartment, hotel or restaurant shall be filled in.
The term "habitual residence" refers to the place where a taxpayer has lived continuously for more than one year without his residence.
(1 1) taxpayer identification code, name of taxpayer's business unit: fill in this column when the taxpayer's annual income includes the income from production and operation of individual industrial and commercial households and the income from contracted operation and lease operation of enterprises and institutions.
Taxpayer identification code: fill in the tax registration certificate number code.
Taxpayer's name: fill in the name of individual industrial and commercial households, sole proprietorship enterprises, partnerships, or contracted enterprises and institutions.
(12) Annual income:
Fill in the total income of the corresponding income items obtained in the tax year. The annual income is calculated in accordance with the provisions of the Measures for Self-declaration of Individual Income Tax.
Income should be calculated in RMB. If the income is calculated in non-RMB, it shall be converted into RMB in accordance with the provisions of Article 43 of the Regulations for the Implementation of the Tax Law.
(13) Taxable income:
Fill in the amount of personal income tax payable calculated in accordance with the relevant provisions of personal income tax.
(14) Tax paid (deducted):
Fill in the tax paid or withheld by the withholding agent for the income of this project in China.
(15) Tax relief:
Fill in the individual income tax that has been paid outside China, which is allowed to be deducted by the individual income tax law.
(sixteen) tax relief:
Fill in the personal income tax amount allowed by the personal income tax law.