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Notice of the State Administration of Taxation on Printing and Distributing the Measures for the Self Declaration of Individual Income Tax (for Trial Implementation)(No. 162 [2006] of the State Administration of Taxation)
State taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
In order to strengthen the administration of individual income tax collection, improve the system of self declaration of individual income tax, and maintain the legitimate rights and interests of taxpayers, and according to the Individual Income Tax Law of the People's Republic of China and the implementation regulation thereof, the Law of the People's Republic of China on the Administration of Tax Collection and the detailed rules for the implementation thereof, as well as other relevant tax provisions, the State Administration of Taxation formulated the Measures for the Self Declaration of Individual Income Tax (for Trial Implementation), which are hereby printed and distributed to you, please implement them earnestly.
Annex: Specimen of Individual Income Tax Return
State Administration of Taxation
November 6, 2006
Measures for the Self Declaration of Individual Income Tax (for Trial Implementation)
| | 国家税务总局关于印发《个人所得税自行纳税申报办法（试行）》的通知
（国税发〔2006〕162号）
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
为加强个人所得税征收管理，完善个人所得税自行纳税申报制度，维护纳税人的合法权益，根据《中华人民共和国个人所得税法》及其实施条例、《中华人民共和国税收征收管理法》及其实施细则和税收有关规定，国家税务总局制定了《个人所得税自行纳税申报办法（试行）》，现印发给你们，请认真贯彻执行。
附件：个人所得税纳税申报表式样
国家税务总局
二○○六年十一月六日
个人所得税自行纳税申报办法（试行）
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Chapter I General Provisions
| | 第一章 总则
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Article 1 These Measures are formulated according to the Individual Income Tax Law of the People's Republic of China (hereinafter referred to as the Individual Income Tax Law) and the implementation regulation thereof, the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the Law on the Administration of Tax Collection) and the detailed rules for the implementation thereof, as well as other relevant laws and regulations for the purpose of further strengthening the administration of individual income tax collection, safeguarding tax revenues of the State, maintaining the legitimate rights and interests of taxpayers, facilitating and regulating the self declaration of taxpayers.
| | 第一条 为进一步加强个人所得税征收管理，保障国家税收收入，维护纳税人的合法权益，方便纳税人自行纳税申报，规范自行纳税申报行为，根据《中华人民共和国个人所得税法》（以下简称个人所得税法）及其实施条例、《中华人民共和国税收征收管理法》（以下简称税收征管法）及其实施细则和其他法律、法规的有关规定，制定本办法。
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Article 2 Any taxpayer, who is obligatory to pay tax under the Individual Income Tax Law and is under any of the following circumstances, shall make his tax declaration according to these Measures:
| | 第二条 凡依据个人所得税法负有纳税义务的纳税人，有下列情形之一的，应当按照本办法的规定办理纳税申报：
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(1) Obtaining an annual income of 120,000 RMB Yuan or more;
| | （一）年所得12万元以上的；
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(2) Obtaining wages and salaries from two or more sources within the territory of China;
| | （二）从中国境内两处或者两处以上取得工资、薪金所得的；
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(3) Obtaining incomes from abroad;
| | （三）从中国境外取得所得的；
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(4) Obtaining taxable incomes and there is no withholding agent;
| | （四）取得应税所得，没有扣缴义务人的；
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(5) Any other circumstance as prescribed by the State Council.
| | （五）国务院规定的其他情形。
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Article 3 Any taxpayer who obtains an annual income of 120,000 RMB Yuan or more as prescribed in Item (1) of Article 2 of these Measures shall, whether the individual income tax has been paid in full amount for all items of his income, make tax declaration to the tax authority in-charge according to these Measures after a tax year ends.
Any taxpayer who is under any of the circumstances as prescribed in Items (2) to (4) of Article 2 of these Measures shall, upon receipt of his income, make tax declaration to the tax authority in-charge according to these Measures.
The measures for those taxpayers who are under the circumstance as prescribed in Item (5) of Article 2 of these Measures to make tax declarations shall be separately formulated.
| | 第三条 本办法第二条第一项年所得12万元以上的纳税人，无论取得的各项所得是否已足额缴纳了个人所得税，均应当按照本办法的规定，于纳税年度终了后向主管税务机关办理纳税申报。
本办法第二条第二项至第四项情形的纳税人，均应当按照本办法的规定，于取得所得后向主管税务机关办理纳税申报。
本办法第二条第五项情形的纳税人，其纳税申报办法根据具体情形另行规定。
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Article 4 The "taxpayers who obtain an annual income of 120,000 RMB Yuan or more" as prescribed in Item (1) of Article 2 of these Measures shall not encompass those individuals who have no domicile within the territory of China and have resided within the territory of China for less than one year in a tax year.
The "taxpayers who obtain incomes from abroad" as prescribed in Item (3) of Article 2 of these Measures refers to those individuals who have a domicile within the territory of China or have resided within the territory of China for one full year in a tax year.
| | 第四条 本办法第二条第一项所称年所得12万元以上的纳税人，不包括在中国境内无住所，且在一个纳税年度中在中国境内居住不满1年的个人。
本办法第二条第三项所称从中国境外取得所得的纳税人，是指在中国境内有住所，或者无住所而在一个纳税年度中在中国境内居住满1年的个人。
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Chapter II Contents for Declaration
| | 第二章 申报内容
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Article 5 A taxpayer who obtains an annual income of 120,000 RMB Yuan or more shall, after a tax year ends, fill in an Individual Income Tax Return (For the taxpayers who obtain an annual income of 120,000 RMB Yuan or more) (see Form 1), and submit it to the tax authority in-charge when making tax declaration, and simultaneously submit the photocopy of his effective identification certificate as well as other relevant materials as required to be submitted by the tax authority in-charge.
The "effective identification certificate" includes the ID card, passport, home return permit or military staff certificate, etc. of the taxpayer.
| | 第五条 年所得12万元以上的纳税人，在纳税年度终了后，应当填写《个人所得税纳税申报表（适用于年所得12万元以上的纳税人申报）》（见附表1），并在办理纳税申报时报送主管税务机关，同时报送个人有效身份证件复印件，以及主管税务机关要求报送的其他有关资料。
有效身份证件，包括纳税人的身份证、护照、回乡证、军人身份证件等。
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Article 6 The "annual income of 120,000 RMB Yuan or more" as mentioned in these Measures refers to such a circumstance in which the total of the following items of income obtained by a taxpayer in a tax year reaches 120,000 RMB Yuan:
| | 第六条 本办法所称年所得12万元以上，是指纳税人在一个纳税年度取得以下各项所得的合计数额达到12万元：
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(1) Wages and salaries;
| | （一）工资、薪金所得；
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(2) Income from production or business operation conducted by self-employed industrial and commercial households;
| | （二）个体工商户的生产、经营所得；
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(3) Income from contracted or leased operation of enterprises or social service providers partly or wholly funded by state treasury;
| | （三）对企事业单位的承包经营、承租经营所得；
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(4) Remuneration for providing services;
| | （四）劳务报酬所得；
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(5) Author's remunerations;
| | （五）稿酬所得；
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(6) Royalties;
| | （六）特许权使用费所得；
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(7) Interests, dividends and bonuses;
| | （七）利息、股息、红利所得；
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(8) Income from lease of property;
| | （八）财产租赁所得；
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(9) Income from transfer of property;
| | （九）财产转让所得；
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(10) Incidental income; and
| | （十）偶然所得；
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(11) Other taxable income as determined by the public finance department of the State Council.
| | （十一）经国务院财政部门确定征税的其他所得。
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Article 7 The "income" prescribed in Article 6 of these Measures does not include the following kinds of income:
| | 第七条 本办法第六条规定的所得不含以下所得：
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(1) Tax-free income as prescribed in Items (1) to (9) of Article 4 of the Individual Income Tax Law, namely,
| | （一）个人所得税法第四条第一项至第九项规定的免税所得，即：
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a. prizes in science, education, technology, culture, health, sports and environmental protection granted by provincial people's governments, ministries and commissions under the State Council and entities of the People's Liberation Army at or above the army level, as well as by foreign organizations and international organizations;
| | 1.省级人民政府、国务院部委、中国人民解放军军以上单位，以及外国组织、国际组织颁发的科学、教育、技术、文化、卫生、体育、环境保护等方面的奖金；
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b. interests accruing from treasury bonds and financial bonds issued by the State;
| | 2.国债和国家发行的金融债券利息；
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c. subsidies and allowances distributed according to the uniform stipulations of the State, viz. special government allowances, allowances for academicians, allowances for senior academicians that are granted in accordance with the provisions of the State Council, and other subsidies and allowances that are exempt from individual income tax as prescribed by the State Council in Article 13 of the Regulation on the Implementation of the Individual Income Tax Law;
| | 3.按照国家统一规定发给的补贴、津贴，即个人所得税法实施条例第十三条规定的按照国务院规定发放的政府特殊津贴、院士津贴、资深院士津贴以及国务院规定免纳个人所得税的其他补贴、津贴；
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d. welfare benefits, pensions for the disabled or for the family of the deceased and relief payment;
| | 4.福利费、抚恤金、救济金；
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e. insurance compensation;
| | 5.保险赔款；
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f. military severance pay and demobilization pay for military personnel;
| | 6.军人的转业费、复员费；
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g. settling-down allowances, severance pay, retirement wages, retirement wages for veteran cadres, and living allowances and subsidies for retired veteran cadres distributed to cadres and workers according to the unified stipulations of the State;
| | 7.按照国家统一规定发给干部、职工的安家费、退职费、退休工资、离休工资、离休生活补助费；
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h. incomes of diplomatic representatives, consular officers and other personnel of foreign embassies and consulates in China, which, pursuant to the provisions of relevant laws of China, shall be exempt from tax; and
| | 8.依照我国有关法律规定应予免税的各国驻华使馆、领事馆的外交代表、领事官员和其他人员的所得；
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i. incomes which shall be exempt from tax under the international conventions to which the Chinese Government is a member or agreements which the Chinese Government has signed.
| | 9.中国政府参加的国际公约、签订的协议中规定免税的所得。
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(2) Incomes obtained from abroad that can be exempt from tax as prescribed in Article 6 of the Regulation on the Implementation of the Individual Income Tax Law; and
| | （二）个人所得税法实施条例第六条规定可以免税的来源于中国境外的所得。
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(3) Basic endowment insurance, basic medical care insurance, unemployment insurance and house accumulation fund paid by entities and individuals according to the provisions of the State as prescribed in Article 25 of the Regulation on the Implementation of the Individual Income Tax Law.
| | （三）个人所得税法实施条例第二十五条规定的按照国家规定单位为个人缴付和个人缴付的基本养老保险费、基本医疗保险费、失业保险费、住房公积金。
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Article 8 The annual amount of all items of income as prescribed in Article 6 of these Measures shall be calculated in light of the following methods:
| | 第八条 本办法第六条所指各项所得的年所得按照下列方法计算：
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(1) The incomes derived from wages and salaries shall be calculated on the basis of the amount of income prior to the deduction of expenses (1,600 yuan each month) and additional deduction of expenses (3,200 yuan each month);
| | （一）工资、薪金所得，按照未减除费用（每月1600元）及附加减除费用（每月3200元）的收入额计算。
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(2) The incomes derived from production and business operations conducted by self-employed industrial and commercial households shall be calculated on the basis of the amount of taxable incomes. Where the tax is collected through checking accounts, the said incomes shall be calculated on the basis of the total amount of incomes for each tax year minus the cost, expenditures and losses; and where the tax is collected at a fixed amount and at a fixed time, the said incomes shall be calculated on the basis of the annual taxable incomes as declared by the taxpayer himself or the annual taxable business volume as declared by the taxpayer himself multiplied by the rate of taxable incomes;
| | （二）个体工商户的生产、经营所得，按照应纳税所得额计算。实行查账征收的，按照每一纳税年度的收入总额减除成本、费用以及损失后的余额计算；实行定期定额征收的，按照纳税人自行申报的年度应纳税所得额计算，或者按照其自行申报的年度应纳税经营额乘以应税所得率计算。
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(3) The income from contracted or leased operation of enterprises or social service providers partly or wholly funded by state treasury shall be calculated on the basis of the total amount of income for each tax year, viz. the operating profits actually obtained by the contractor or lessee plus his income with the nature of wage and salary obtained from the enterprises or social service providers partly or wholly funded by state treasury he contracted or leased;
| | （三）对企事业单位的承包经营、承租经营所得，按照每一纳税年度的收入总额计算，即按照承包经营、承租经营者实际取得的经营利润，加上从承包、承租的企事业单位中取得的工资、薪金性质的所得计算。
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(4) The remunerations for providing services or author's remunerations or royalties shall be calculated on the basis of the amount of income including the un-deducted expenses (800 yuan or 20% of incomes each time);
| | （四）劳务报酬所得，稿酬所得，特许权使用费所得，按照未减除费用（每次800元或者每次收入的20%）的收入额计算。
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(5) The income derived from lease of property shall be calculated on the basis of the amount of income including the un-deducted expenses (800 yuan or 20% of incomes each time) as well as repairing charges;
| | （五）财产租赁所得，按照未减除费用（每次800元或者每次收入的20%）和修缮费用的收入额计算。
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(6) The incomes derived from transfer of property shall be calculated on the basis of the amount of taxable incomes, viz. the balance of the amount of income from transfer of property minus the original value of property as well as tax and relevant reasonable expenses paid in the process of transfer of property; and
| | （六）财产转让所得，按照应纳税所得额计算，即按照以转让财产的收入额减除财产原值和转让财产过程中缴纳的税金及有关合理费用后的余额计算。
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(7) The income derived from interests, dividends and bonuses or other incomes shall be calculated on the basis of the total amount of income.
| | （七）利息、股息、红利所得，偶然所得和其他所得，按照收入额全额计算。
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Article 9 A taxpayer who obtains incomes under Item 2, 3 or 4 of Article 2 of these Measures shall fill in and submit a corresponding tax return (see Annexes 2 – 9) to the tax authority in-charge, and simultaneously submit other relevant materials as required to be submitted by the tax authority in-charge.
| | 第九条 纳税人取得本办法第二条第二项至第四项所得，应当按规定填写并向主管税务机关报送相应的纳税申报表（见附表2-附表9），同时报送主管税务机关要求报送的其他有关资料。
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Chapter III Place for Declaration
| | 第三章 申报地点
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Article 10 A taxpayer who obtains an annual income of 120,000 RMB Yuan or more shall make tax declaration respectively at any of the following places:
| | 第十条 年所得12万元以上的纳税人，纳税申报地点分别为：
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(1) If there is an employer for the taxpayer within the territory of China, the taxpayer shall make declaration to the tax authority in-charge at the locality of his employer;
| | （一）在中国境内有任职、受雇单位的，向任职、受雇单位所在地主管税务机关申报。
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(2) If there are two or more employers within the territory of China, the taxpayer shall choose and fix the tax authority in-charge at the locality of one employer for tax declaration;
| | （二）在中国境内有两处或者两处以上任职、受雇单位的，选择并固定向其中一处单位所在地主管税务机关申报。
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(3) If there is no employer for the taxpayer within the territory of China but there is income from production or business operations conducted by self-employed industrial and commercial households or income from contracted or leased operations of enterprises or social service providers partly or wholly funded by state treasury (hereinafter referred to as income from production or business operations) in the items of annual incomes, the taxpayer shall make declaration to the tax authority in-charge at the locality of the actual business place of one source; and
| | （三）在中国境内无任职、受雇单位，年所得项目中有个体工商户的生产、经营所得或者对企事业单位的承包经营、承租经营所得（以下统称生产、经营所得）的，向其中一处实际经营所在地主管税务机关申报。
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(4) If there is no employer for the taxpayer within the territory of China and there is no income from production or business operations in the items of his annual income, the taxpayer shall make declaration to the tax authority in-charge at the locality of his permanent residence. If the taxpayer's permanent residence is within the territory of China but different from his habitual abode within the territory of China, the taxpayer shall choose and fix the tax authority in-charge at the locality of either for tax declaration. If the taxpayer has no permanent residence within the territory of China, he shall make declaration to the tax authority in-charge at the locality of habitual abode within the territory of China.
| | （四）在中国境内无任职、受雇单位，年所得项目中无生产、经营所得的，向户籍所在地主管税务机关申报。在中国境内有户籍，但户籍所在地与中国境内经常居住地不一致的，选择并固定向其中一地主管税务机关申报。在中国境内没有户籍的，向中国境内经常居住地主管税务机关申报。
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Article 11 A taxpayer who obtains incomes under Item (2), (3) or (4) of Article 2 of these Measures shall make tax declaration respectively at the following places:
| | 第十一条 取得本办法第二条第二项至第四项所得的纳税人，纳税申报地点分别为：
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(1) If the taxpayer obtains wages and salaries from two or more sources, he shall choose and fix the tax authority in-charge at the locality of one employer for tax declaration;
| | （一）从两处或者两处以上取得工资、薪金所得的，选择并固定向其中一处单位所在地主管税务机关申报。
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(2) If the taxpayer obtains income from abroad, he shall make declaration to the tax authority in-charge at the locality of his permanent residence within the territory of China. If the taxpayer's permanent residence is within the territory of China but different from his habitual abode within the territory of China, the taxpayer shall choose and fix the tax authority in-charge at the locality of either for tax declaration. If the taxpayer has no permanent residence within the territory of China, he shall make declaration to the tax authority in-charge at the locality of his habitual abode within the territory of China;
| | （二）从中国境外取得所得的，向中国境内户籍所在地主管税务机关申报。在中国境内有户籍，但户籍所在地与中国境内经常居住地不一致的，选择并固定向其中一地主管税务机关申报。在中国境内没有户籍的，向中国境内经常居住地主管税务机关申报。
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(3) A self-employed industrial and commercial household shall make declaration to the tax authority in-charge at the locality of his actual business place;
| | （三）个体工商户向实际经营所在地主管税务机关申报。
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(4) If an investor of sole proprietorship enterprises or partnerships has launched two or more enterprises, he shall determine the places for tax declaration in light of the following different circumstances:
| | （四）个人独资、合伙企业投资者兴办两个或两个以上企业的，区分不同情形确定纳税申报地点：
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a. If all the enterprises launched are sole proprietorship enterprises, the investor shall make declaration respectively to the competent tax authority at the locality of actual business place of each enterprise;
| | 1.兴办的企业全部是个人独资性质的，分别向各企业的实际经营管理所在地主管税务机关申报。
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b. If there is any partnership among the enterprises as launched, the investor shall make declaration to the tax authority in-charge at the locality of his habitual abode; and
| | 2.兴办的企业中含有合伙性质的，向经常居住地主管税务机关申报。
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c. If there is any partnership among the enterprises as launched, and the place of habitual abode of the individual investor is different from the business management place of the enterprises as launched, the investor shall choose and fix the tax authority in-charge of the business management place of any partnership he has participated in the establishment thereof.
| | 3. 兴办的企业中含有合伙性质，个人投资者经常居住地与其兴办企业的经营管理所在地不一致的，选择并固定向其参与兴办的某一合伙企业的经营管理所在地主管税务机关申报。
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(5) Except for the aforesaid circumstances, the taxpayer shall make declaration to the tax authority in-charge at the place where he obtains income.
| | （五）除以上情形外，纳税人应当向取得所得所在地主管税务机关申报。
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Article 12 A taxpayer shall not change the place for tax declaration at will, and if the place for tax declaration needs to be changed due to any special reason, he shall report it to the former tax authority in-charge for archival filing.
| | 第十二条 纳税人不得随意变更纳税申报地点，因特殊情况变更纳税申报地点的，须报原主管税务机关备案。
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Article 13 No place for tax declaration as prescribed in Item (4) c of Article 11 of these Measures may be changed within five years, unless it is under any special circumstance.
| | 第十三条 本办法第十一条第四项第三目规定的纳税申报地点，除特殊情况外，5年以内不得变更。
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Article 14 The term "place of habitual abode" refers to such a place where a citizen consecutively resides for no less than one year after he leaves his place of permanent residency.
| | 第十四条 本办法所称经常居住地，是指纳税人离开户籍所在地最后连续居住一年以上的地方。
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Chapter IV Time Limit for Declaration
| | 第四章 申报期限
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Article 15 A taxpayer who obtains an annual income of 120,000 RMB Yuan or more shall, within three months after a tax year ends, make tax declaration to the tax authority in-charge.
| | 第十五条 年所得12万元以上的纳税人，在纳税年度终了后3个月内向主管税务机关办理纳税申报。
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Article 16 In case the taxable income derived from production and business operations by an self-employed industrial and commercial household, individual proprietorship enterprise or partnership should be prepaid in monthly installments, the taxpayer shall make tax declaration within 7 days after each month ends; and in case the said taxable income should be paid in quarterly installments, the taxpayer shall make tax declaration within 7 days after each quarter ends. After each tax year ends, the taxpayer shall make settlement of payments within three months.
．．．．．． | | 第十六条 个体工商户和个人独资、合伙企业投资者取得的生产、经营所得应纳的税款，分月预缴的，纳税人在每月终了后7日内办理纳税申报；分季预缴的，纳税人在每个季度终了后7日内办理纳税申报。纳税年度终了后，纳税人在3个月内进行汇算清缴。
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