The answer is as follows:,
1、 This form is formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the Tax Collection Law) and its implementation rules, the Individual Income Tax Law of the People's Republic of China (hereinafter referred to as the Tax Law) and its implementation regulations.
2、 This form is applicable to the income tax declared and withheld by withholding agents. The withholding agent must enter this form item by item in detail according to the taxpayer and income items.
3、 If the withholding agent is unable to submit or upload this form within the prescribed time limit, it shall file an application within the prescribed time limit, and the time limit may be appropriately extended with the approval of the local tax authority.
4、 If a withholding agent fails to submit or upload this form to the tax authority within the prescribed time limit, it shall be punished in accordance with Article 62 of the Tax Administration Law.
5、 This form shall be filled out in Chinese or both Chinese and English.
6、 Instructions for filling in header items are as follows:
1. Computer code: fill in the computer code (original collection management code) in the tax registration form.
2. Name of withholding agent: fill in the full name of the withholding agent unit, not the short name.
3. Filling date: refers to the specific date when the withholding agent fills in this form.
7、 The columns in this form are filled in as follows:
1. Name of taxpayer: If the taxpayer has no domicile in China, his name shall be filled in both Chinese and English.
2. ID card type: fill in the name of the taxpayer's valid certificate (ID card, household register, passport, etc.).
3. Country and region: fill in according to the country and region code table, see the country and region code table (Annex 3)
4. Occupation: fill in according to the occupation code table, see the occupation code table (Annex 4) for details
5. Income items: fill in according to the specified items.
6. Income period: fill in the time when the withholding agent pays the income.
7. Income amount: if foreign currency is paid, it shall be converted into RMB.
8. Tax exempt income: refers to the income exempted from tax in accordance with the tax law and its implementation regulations and relevant national policies, such as basic endowment insurance premiums, basic medical insurance premiums, unemployment insurance premiums, housing provident fund paid in accordance with national regulations, special government allowances, academician allowances, senior academician allowances and other approved tax exempt subsidies and allowances.
This column is only applicable to income items of wages and salaries, and other income items cannot be filled in.
9. Taxes allowed to be deducted: only applicable to income from remuneration for labor services, income from royalties, income from property leasing and income from property transfer.
(1) The tax allowed to be deducted from the income from labor remuneration refers to the tax actually paid in the process of labor service
(2) The taxes allowed to be deducted from the royalties refer to the intermediary fees and related taxes incurred in the process of providing the franchise
(3) When applying the income from property lease, the taxes allowed to be deducted refer to the repair fees and the relevant taxes incurred in the process of leasing the property
(4) When applying the income from property transfer, the tax allowed to be deducted refers to the original value of the property and the reasonable tax incurred in the process of property transfer.
10. Unless otherwise provided by laws and regulations, the amount of donations allowed to be deducted shall not exceed 30% of the taxable income.
one
1. Tax Deduction: refers to the individual income tax actually withheld by the withholding agent in the current period. If there is any tax deduction or exemption in the current period, the amount of tax deducted should be the amount of tax deduction or exemption.
one
2. If there is any tax deduction or exemption, it must be reflected in the remarks column.
one
3. Relationship between tables:
(1) Tax payable Taxable income tax rate Quick calculation deduction
(2) Taxable income income (total in RMB) - tax exempt income - taxes allowed to be deducted - expense deduction standard - donations allowed to be deducted
Note: Once a year: except for the calculation of taxable income under special policies such as one-time bonus.
(3) Revenue (total in RMB) Revenue (RMB) Revenue (foreign currency converted into RMB) 1
4. Declarer: fill in the name of withholding agent.
