Instructions
一、This return is designed in accordance with THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA， THE IMPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA and THE RULES CONCERNING INDIVIDUAL INCOME TAX SELF DECLARATION（provisional）， and is applicable for individuals with an annual income of reach 120，000 Yuan.
二、Taxable individuals are obliged to fill out and submit the return to the local tax authority within 3 months after the end of the tax year， either by themselves or other entrusted prepares. In case of inability to file the return within the prescribed time limit， an application should be submitted to the local tax authority within prescribed time limit and upon the tax authority’s approval， the filing deadline may be extended.
三、The return should be filled out in Chinese or in both Chinese and a foreign language.
四、Instructions for filling out various items：
1、Year of income incurred and Date or filling：
Year of income incurred： The year in which the taxpayer receives the income.
Date or filling： the actual date when the return is filed.
2、ID Type：
The name of the valid identification certificate of the taxpayer（ID Card， passport， solider certificate， military officer certificate， returning permit， etc.）
3、ID number：
The number of the valid identification certificate of the taxpayer.
4、Employer：
The taxpayer’s employer. The name of the employer for the reporting shall be filled if there are more than one employer.
5、Employer’s Tax ID Code：
The ID code of the taxpayer’s employer registered at tax authority either as a taxpayer or as a withholder.
6、Industry of Employer：
The industry a taxpayer’s employer belongs to. It should fall into the general categories of the Categorization of National Economy Industries.
7、Title：
The taxpayer’s official rank at his/her employer.
8、Profession：
The main profession of the taxpayer.
9、Days of stay in China：
The actual days stayed in China by a taxpayer without a permanent residence during the tax due period.
10、Address in China：
The address or the effective contacting address of the taxpayer. For a person without a residence who lives in a hotel， it means the room number and hotel name.
11、Taxpayer’s Tax ID cole and Taxpayer’s Name：
Tax ID Code of the business： The number on the tax registration certificate.
Name of the business： The name of the taxable self－employed industrial and commercial households， individually－invested enterprises， partnerships， individually－invested or partner－invested private non－enterprises， or enterprises or social service providers partly or wholly funded by state assets under contracted or leased operation.
12、Annual Income：
The total amount of the corresponding items of income in the tax year. The annual receipts income is calculated in accordance with THE INPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OR THE PEOPLE’S REPUBLIC OF CHINA and THE LAW OF PEOPLE’S REPUBLIC OF CHINA CONCERNING ADMINISTRATION OF COLLECTION.
