Fill in the Individual Income Tax Withholding Declaration Form:
I. Scope of application
This form is applicable to the withholding agent's full withholding and prepayment declaration of personal income tax paid to individual residents on wages, salaries, labor remuneration, royalties and royalties; Personal income tax paid to non-resident individuals from wages, salaries, labor remuneration, royalties and royalties shall be withheld and declared in full by all members;
As well as personal income tax paid to taxpayers (resident individuals and non-resident individuals), including interest, dividends, bonus income, income from property leasing, income from property transfer and accidental income, the full amount shall be withheld and declared.
II. Reporting period
The withholding agent shall, within 15 days of each month or the following month, pay the withheld tax to the state treasury and submit this form to the tax authorities.
(1) Title item
1. "tax payment period": fill in the first day to the last day of the month in which the withholding agent withholds the tax. For example, on March 20th, 2002 1 year, the tax deducted during the salary period should be paid, and the tax payment period is "March1,202 1 to March 3rd1".
2 "name of withholding agent": fill in the full legal name of withholding agent.
3 "withholding agent taxpayer identification number (unified social credit code)": fill in the withholding agent taxpayer identification number or unified social credit code.
(2) Each column in the table
1. Column 2 "Name": Fill in the name of the taxpayer.
2. Column 3 "Identity Document Type": Fill in the name of the taxpayer's valid identity document. If a citizen of China holds a resident ID card of the People's Republic of China, fill in the resident ID card; If there is no resident ID card, fill in Hong Kong and Macao residents' travel permit to and from the mainland or residence permit for Hong Kong and Macao residents, Taiwan Province residents' pass or Taiwan Province residents' residence permit, foreigner's permanent residence ID card, foreigner's work permit or passport, etc.
3. Column 4 "ID number": Fill in the ID number specified in the taxpayer's valid ID card.
4. Column 5 "Taxpayer Identification Number": If there is a China citizen identification number, fill in the "citizen identification number" specified in the People's Republic of China (PRC) ID card; If there is no China citizenship number, fill in the taxpayer identification number given by the tax authorities.
5. Column 6 "Whether it is a non-resident individual": If the taxpayer is a non-resident individual, fill in "Yes" and if it is a resident individual, fill in "No". If it is left blank, it defaults toNo..
6. Column 7 "Income Items": Fill in the name of taxable income items obtained by taxpayers as stipulated in Article 2 of the Individual Income Tax Law. If the same taxpayer obtains multiple or multiple incomes, it shall be filled in by the branch.
7. Column 8 ~ 2 1 "Information of this month (time)": fill in the income paid by the withholding agent to the taxpayer in this month (time), as well as the expenses, special deductions and other deductions that should be deducted from various income items in this month (time) according to regulations. Among them, the special additional deductions deducted from personal income tax for wages and salaries shall be filled in the corresponding column of "Cumulative information (wages and salaries)" according to the total amount of deductions that taxpayers can enjoy in the employing unit as of the tax year of the current month, but it is not necessary to fill in the information of this month.
8. Column 22-30 "Cumulative situation (wages and salaries)": This column is only applicable to the situation that individual residents get wages and salaries in advance, and items other than wages and salaries need not be filled in. The specific column is filled in according to the cumulative situation of individual residents in the employment unit as of the current month in the tax year.
9. Column 3 1 "Tax reduction ratio": fill in the reduction ratio of tax reduction or exemption preferential treatment for taxable income as required. Not required if there is no reduction provision. The default value is 100%. For example, 60% reduction of a tax policy is included in taxable income, and 60% is filled in this column.
10. Column 32 "Donation amount allowed to be deducted" refers to the donation amount that can be deducted before tax according to the tax law and relevant regulations and policies.
1 1. Column 33 ~ 39 "Tax calculation": fill in the calculation of personal income tax withheld and remitted by withholding agents in the current month.
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