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1、SB54个体工商户所得税年度申报表INDIVIDUAL INOUSTRIAL AND COMMERCIAL HOUSEHOLD INCOME TAX ANNUAL RETURN纳税年度：自 年 月 日至 年 月 日 填表日期： 年 月 日Taxable year：From date month year Date of Filling： date month yearto date month year 金额单位：人民币元Monetary unit：RMB Yuan纳税人编码：Tax payers file number：根据中华人民共和国个人所得税法第九条的规定，制定本表。个体工商户年度生产
2、、经营所得应在年度终了后三个月内报送此表，进行汇算清缴，多退少补。The return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA. The final settlement shall be made and the return filed within three months after the end of each taxable year. Any excess payment sha
3、ll be refunded and deficiency shall be repaid.业主姓名 Taxpayers name 户名 Name of enterprise地址 Address of entity 邮编 Post code 电话 Tel. number业别 Kind of 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 Amount1、全年收入额 Revenue of this year2、成本 Cost3、费用 Expenses4、损失 Losses应纳税所得额的计算Computa
4、tion oftaxtable income5、应纳税所得额 Taxable income 1（2+3+4）应纳个人所得税额的计算Computaion of6、税率 Tax rate7、速算扣除数 Quick calculation deduction8、应纳所得税额 Income tax（567）9、全年预缴税额 Amount of tax paid in advance this yearindividual income tax10、应补（退）所得税额 Amount of income tax due or over paid（89）授权代理人Authorized agent（如果你已委
5、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, I hereby authorize（address） to act on behalf of my company. All documents concerned with is return may be posted to the agent. Sign
6、ature： 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 PEOPLES REPUBLIC OF CHINA.I believe that all statements contained in this return are true，correct， and complete.Signature： 代理申报人（
7、签字）： 纳税人（签字）：Agent（Signature）： Tax payer（Signature）：以下由税务机关填写（For official use）收到日期： 接收人： 审核日期：审核记录主管税务机关盖章主管税务官员签字国家税务总局监制. Made under supervision of State Administration of Taxation.使用说明一、本表适用于个体工商户所得税的年度申报。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
8、十二条的规定，予以处罚。四、填写本表要用中文，也可用中、外两种文字填写。五、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。六、本表各栏的填写如下：1纳税年度：填写取得所得的公历年度。2纳税人编码：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。8速算扣除数：超额累进速算扣除数
9、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。Instructions1This return is to be filled out for purpose of annual income tax paid by industrial and commercial households.2In case of inability to file the return within the prescribed time l
10、imit,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 authoritiesapproval.3In case of failure to submit the return within the prescribed time timit,punishment shall be inflicted in accordance
11、with the provisions of Article 62 of THE LAW OF PEOPLES REPUBLIC OF CHINA CONCERNING ADMINISTRATION OF TAX COLLECTION.4The return should be filled out in Chinese Language or both Chinese and foreign languages.5Income in foreign currency shall be converted into Renminbi（RMB）according to the exchange
12、rate quoted by the State exchange control authorities for tax purpose.A supporting document about the conversion shall be submitted together with the return.6Instructions for filling out items：aTaxable year：Gregorian Calendar year in which the income is derived.bTax payers file number：the number giv
13、en by the tax authorities in charge at time of tax registration.cDate of filling：the actual date of filling out the return.dTax payers name：the approved name of the legal representative registered for industrial and commercial administration.eName of enterprise：the name of the industrial and commerc
14、ial household registered for industrial and commercial administration.fKind of business：same as registered for industrial and commercial administration.gDeclaration：to be signed by the legal representative, or by authorized agent in case the former is absent.hQuick calcutation deduction：progressive
15、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 PEOPLES 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 calculationcalculation = of the preceding （ this
