1.个体工商户所得税月份申报表

个体工商户所得税月份申报表
INDIVIDUAL INOUSTRIAL AND COMMERCIAL
HOUSEHOLD INCOME TAX MONTHLY RETURN
纳税年度：自    年    月    日至    年    月    日                    填表日期：    年  月    日
Taxable month:From____date____month____year                       Date of filling:____date____month_____year
to____ date____month____year                           金额单位：人民币元
纳税人识别号：
Tax Payer’s Identification number
Monetary unit：RMB Yuan
根据《中华人民共和国个人所得税法》第九条规定。制定本表。个体工商户当月生产经营所得应在次月七日内预缴税款，并向当地机关报送本表。
The return is designed in accordance with the provisions of Article 9 0f INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLC OF CHINA. The tax payers
should turn tax over to the State Treasury, and file the return with the local tax authorities within sever days after the end of the taxable month．
业主姓名Taxpayer's Name
户名Name of Enterprise
地址Address of Entity
邮编Post Code
电话Tel Number
业别Kind 0f Business
开始生产经营日期
Date the Operation Starts
银行帐号 A／C Number
项    目           Items
金额Amount
利润(亏损)额
l、本月收入总额 Revenue of this month
Profit Of Loss
2、本月利润(亏损)额 Profit(LOSS)of this month
3、本月按实计算的应纳税所得额 Taxable income computed on actual basis this month
应纳税所得额
4、上年度应纳税所得额的十二分之一 1／2 of the taxable income of last year
的计算
Computation of
Taxable Income
5、经核定利润率计算的应纳税所得额Taxable income computed on deemed profit rate basis
6、经税务机关认可的其它方法计算的应纳税所得额Taxable income computed based on other approved method
应纳个人所得
7、税率Tax rate
税额的计算
Computation Of
8、速算扣除数Quick calculation deduction
9、减免税额 tax  reduction
Individual Income Tax
10、本月预缴税额Tax paid on advanced this month 3*7(或4*7、5*7、6*7)- 8-9
授权代理人
Authorized
agent
(如果你已委托代理申报人，请填写下列资料)
为代理一切税务事宜，现授权______________
(地址)________________________________
为本人企业的代理申报人，任何与本申报表有关的来往文件都可寄与此人。
授权人签字：
(Fill out the following if you have appointed an agent)For purposes Of handling the tax affairs，hereby authorize__________________
(address)______________________________to act on behalf of  myself, All documents concerned with this return may be posted to the agent
Signature _______________
声明
Declaration
我声明：此纳税申报表是根据《中华人民共和国个人所得税法》的规定填报的，我确信它是真实的，可靠的，完整的。
声明人签字：
I declare that this return has been completed according to INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA．I believe that all statements contained in this return are true，correct，and complete．
Signature____________
代理申报人(签字)：                                               纳税人签字：
Agm(Signature)                                                                                Tax payer(Signature or seal)
以下由税务机关填写(For official use)
收到日期
接收人
审核日期
主管税务机关盖章
主管税务官员签字
审核记录
国家税务总局监制．Made under supervision 0f State Administration of Taxation
填  表  须  知
一、本表适用于个体工商户月份预缴所得税。
二、负有纳税义务的个体工商户，不能按规定期限报送本表时，应当在规定的报送期限内提出申请，经当地税务机关批准，可以适当延长期限。
三、未按规定期限向税务机关报送本表的，依照税收征管法第六十二条的规定，予以处罚。
四、对于个体工商户能够提供完整、准确的成本、费用凭证，能如实计算应纳税所得额的，以及因不能提供完整、准确的成本、费用凭证，不能正确计算应纳税所得额的，经税务机关批准，采用核定利润率或按上年度应纳税所得额的1/12，或经税务机关认可的其他方法计算的应纳税所得额，都可填报此表。
五、填写本表要用中文，也可用中、外两种文字填写。
六、所得为外国货币的，应按照国家外汇管理机关公布的外汇牌价折合成人民币缴纳税款，并附送有关折算附表。
七、本表各栏的填写如下：
1纳税月份：填写取得所得的所属月份。
2纳税人识别号：填写办理税务登记时，由主管税务机关所确定的税务编码。
3填表日期：填写办理纳税申报表的实际日期。
4业主姓名：填写办理工商登记时所认可的法定代表人的姓名。
5户名：填写办理工商登记时所确定的个体工商户名称。
6业别：填写办理工商登记时所确定的行业类别。
7.对于能够提供完整、准确的成本、费用凭证，能够如实计算应纳税所得额的，在计算、填报应纳税所得额时，需填写“利润（亏损）额”栏、“应纳税所得额的计算”栏3项。
8.采用按上年度应纳税所得额的1/12或核定利润率或经税务机关认可的其他方法计算的应纳税所得额的， 应分别填写“应纳税所得额的计算”栏4项、5项、6项。
9速算扣除数：超额累进速算扣除数是依据税法规定的级距和每一级距的税率，预先计算出来的。只要级距和税率不变，速算扣除数也不变。计算公式为：
速算扣除数=前一级的最高所得额×（本级税率－前一级税率）－前级速算扣除数
即：应纳税额=课税所得额×适用税率－速算扣除数。
10声明人：填写法定代表人的姓名，如法定代表人不在时，也可以填写代理申报人姓名。
Instructions
1.This return is to be filled out for purpose of monthly income tax installments by the industrial and commercial households.
2.In case of inability to file the return within the prescribed time limit, application should be submitted to the local tax authorities within the prescribed time limit and the filing time may be appropriately extended upon the tax authorities’ approval .
3.In case of failure to submit the return within the prescribed time limit, punishment shall be inflicted in accordance with the provisions of Article 62 of THE LAW OF PEOPLES REPUBLIC OF CHINA CONCERNING ADMINISTRATION OF TAX COLLECTION.
4.The return shall be used for both the tax payer who is able to provide complete and accurate account of cost and expense and complete its income tax on actual income, and that who is unable to provide complete and accurate account of cost and expense and compute its income tax on the basis of deemed profit rate, 1/12 of the taxable income of last year, or other methods approved by local tax authorities.
5.The return should be filled out in Chinese Language or both Chinese and foreign languages.
6.Income in foreign currency shall be converted into Renminbi（RMB）according to the exchange rate quoted by the State exchange control authorities for tax purpose. A supporting document about the conversion shall be submitted together with the return.
7.Instructions for filling out items：
a．Taxable month：the month in which the income is derived.
b．Tax payer’s identification number：the number given by the tax authorities in charge at time of tax registration.
c．Date of filling：the actual date of filling out the return.
d．Tax payer’s name：the approved name of the legal representative registered for industrial and commercial administration.
e．Name of enterprise：the name of the industrial and commercial household registered for industrial and commercial administration.
f．Kind of business：same as registered for industrial and commercial administration.
g．For the tax payer who can provide complete and accurate account of cost and expense, “profit or loss” and line 3 of “computation of taxable income” should be filled out for computation of taxable income.
h．For those that compute the taxable income on the basis of 1/12 of the taxable income of last year, deemed profit rate, or other methods approved by tax authorities, lines4 ,5 and 6 of “computation of taxable income ” shall be filled out respectively.
i．Quick calculation deduction：progressive quick deduction is calculated in advance in accordance with the range of income and the corresponding rate in every range regulated in INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA. It should not change if the range of income and the tax rate do not change. The formulas are：
Qucik                 the maximum income      tax rate of            tax rate of                 the quick calculation
calculation  =  of the preceding  ×  （this income  －  the preceding）  +  deduction of the
deduction           range                             range                   range                        preceding range
Tax payable  =   taxable income  ×        applicable tax rate  －  quick calculation deduction.
j．Declarations:  to be signed by the legal representative ,or by authorized agent in case the