| Announcement of the State Administration of Taxation on Issues Concerning Taxpayers' Self-Filing of Individual Income Tax Returns | | 国家税务总局关于个人所得税自行纳税申报有关问题的公告 |
| (Announcement No. 62 [2018] of the State Administration of Taxation) | | （国家税务总局公告2018年第62号） |
| In accordance with the Individual Income Tax Law of the People's Republic of China, as amended recently, and the Regulation on the Implementation thereof, the issues concerning taxpayers' self-filing of individual income tax returns are hereby announced as follows: | | 根据新修改的《中华人民共和国个人所得税法》及其实施条例，现就个人所得税自行纳税申报有关问题公告如下： |
| I. Filing of a tax return when filing a tax return on a consolidated basis is required for comprehensive income obtained. | | 一、取得综合所得需要办理汇算清缴的纳税申报 |
| A taxpayer that obtains comprehensive income and falls under any of the following circumstances shall file a tax return on a consolidated basis in accordance with the law: | | 取得综合所得且符合下列情形之一的纳税人，应当依法办理汇算清缴： |
| (1) The taxpayer has obtained comprehensive income from two or more sources, and the balance after deducting special deductibles from the annual amount of comprehensive income is 60,000 yuan or more. | | （一）从两处以上取得综合所得，且综合所得年收入额减除专项扣除后的余额超过6万元； |
| (2) The taxpayer has obtained one or more of income from remunerations for labor services, income from author's remunerations and income from royalties, and the balance after deducting special deductibles from the annual amount of comprehensive income is 60,000 yuan or more. | | （二）取得劳务报酬所得、稿酬所得、特许权使用费所得中一项或者多项所得，且综合所得年收入额减除专项扣除的余额超过6万元； |
| (3) The amount of tax prepaid in the tax year is lower than the amount of tax payable. | | （三）纳税年度内预缴税额低于应纳税额； |
| (4) The taxpayer applies for tax refund. | | （四）纳税人申请退税。 |
| A taxpayer that needs to file a tax return on a consolidated basis shall, during the period between March 1 and June 30 of the next year after obtaining the income, file a tax return with the competent tax authority of the place where his or her employer is located, and submit a Taxpayer's Annual Self-Filed Individual Income Tax Return. Where the taxpayer is employed by two or more employers, he or she shall file a tax return with the tax authority of the place where either of the employers is located; and where the taxpayer has no employer, he or she shall file a tax return with the tax authority of the place of his or her registered permanent residence or habitual residence. | | 需要办理汇算清缴的纳税人，应当在取得所得的次年3月1日至6月30日内，向任职、受雇单位所在地主管税务机关办理纳税申报，并报送《个人所得税年度自行纳税申报表》。纳税人有两处以上任职、受雇单位的，选择向其中一处任职、受雇单位所在地主管税务机关办理纳税申报；纳税人没有任职、受雇单位的，向户籍所在地或经常居住地主管税务机关办理纳税申报。 |
| A taxpayer who is to file a tax return for the comprehensive income obtained shall prepare the materials related to the income, special deductibles, special additional deductibles, other deductibles determined in accordance with the law, donations, and tax preferences he or she enjoys, among others, and retain for future inspection or submit them as required. | | 纳税人办理综合所得汇算清缴，应当准备与收入、专项扣除、专项附加扣除、依法确定的其他扣除、捐赠、享受税收优惠等相关的资料，并按规定留存备查或报送。 |
| The specific measures for a taxpayer's filing of a tax return on a consolidated basis for the comprehensive income he or she obtains shall be announced separately. | | 纳税人取得综合所得办理汇算清缴的具体办法，另行公告。 |
| II. Filing of a tax return for the business income obtained | | 二、取得经营所得的纳税申报 |
| The business income obtained by individual industrial and commercial households, investors of sole proprietorship enterprises, individual partners of partnership enterprises, individuals as contractors and lessees, and other individuals engaged in production and business activities shall include the following: | | 个体工商户业主、个人独资企业投资者、合伙企业个人合伙人、承包承租经营者个人以及其他从事生产、经营活动的个人取得经营所得，包括以下情形： |
| (1) Income obtained by individual industrial and commercial households from production and business activities, and income of investors of sole proprietorships and individual partners of partnership enterprises derived from the production and business activities of sole proprietorship enterprises and partnership enterprises registered inside China. | | （一）个体工商户从事生产、经营活动取得的所得，个人独资企业投资人、合伙企业的个人合伙人来源于境内注册的个人独资企业、合伙企业生产、经营的所得； |
| (2) Income obtained by individuals from running schools or providing medical treatment, consultation and other paid services in accordance with the law. | | （二）个人依法从事办学、医疗、咨询以及其他有偿服务活动取得的所得； |
| (3) Income obtained by individuals from the contracted operation and leased operation of enterprises and public institutions and subcontracting and sublease. | | （三）个人对企业、事业单位承包经营、承租经营以及转包、转租取得的所得； |
| (4) Income obtained by individuals from other production and business activities. | | （四）个人从事其他生产、经营活动取得的所得。 |
The individual income tax on the business income obtained by a taxpayer shall be calculated annually, and the taxpayer shall, within 15 days after the end of a month or quarter, file a prepaid tax return with the tax authority having jurisdiction at the place of business management, and submit the Return of Individual Income Tax on Business Income (Table A). The taxpayer shall, before March 31 of the next year after obtaining the income, file a tax return on a consolidated basis with the tax authority of the place of business management, and submit a Return of Individual Income Tax on Business Income (Table B); and where the taxpayer obtains business income from two or more sources, he or she shall file an annual tax return on a consolidated basis with the tax authority at either of the places of business management, and submit a Return of Individual Income Tax on Business Income (Table C).
．．．．．． | | 纳税人取得经营所得，按年计算个人所得税，由纳税人在月度或季度终了后15日内，向经营管理所在地主管税务机关办理预缴纳税申报，并报送《个人所得税经营所得纳税申报表（A表）》。在取得所得的次年3月31日前，向经营管理所在地主管税务机关办理汇算清缴，并报送《个人所得税经营所得纳税申报表（B表）》；从两处以上取得经营所得的，选择向其中一处经营管理所在地主管税务机关办理年度汇总申报，并报送《个人所得税经营所得纳税申报表（C表）》。
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥300.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | |
| | | |