火马电竞平台

　　国家税务总局
　　二○○六年十一月六日

　　gerensuodeshuizixingnashuishenbaobanfa(shixing)

　　diyizhangzongze

　　diyitiaoweijinyibujiaqianggerensuodeshuizhengshouguanli，baozhangguojiashuishoushouru，weihunashuirendehefaquanyi，fangbiannashuirenzixingnashuishenbao，guifanzixingnashuishenbaoxingwei，genju《zhonghuarenmingongheguogerensuodeshuifa》(yixiajianchenggerensuodeshuifa)jiqishishitiaoli、《zhonghuarenmingongheguoshuishouzhengshouguanlifa》(yixiajianchengshuishouzhengguanfa)jiqishishixizeheqitafalv、faguideyouguanguiding，zhidingbenbanfa。

　　diertiaofanyijugerensuodeshuifafuyounashuiyiwudenashuiren，youxialieqingxingzhiyide，yingdanganzhaobenbanfadeguidingbanlinashuishenbao:

　　(yi)niansuode12wanyuanyishangde；

　　(er)congzhongguojingneiliangchuhuozheliangchuyishangqudegongzi、xinjinsuodede；

　　(san)congzhongguojingwaiqudesuodede；

　　(si)qudeyingshuisuode，meiyoukoujiaoyiwurende；

　　(wu)guowuyuanguidingdeqitaqingxing。

　　disantiaobenbanfadiertiaodiyixiangniansuode12wanyuanyishangdenashuiren，wulunqudedegexiangsuodeshifouyizuejiaonalegerensuodeshui，junyingdanganzhaobenbanfadeguiding，yunashuinianduzhonglehouxiangzhuguanshuiwujiguanbanlinashuishenbao。

　　benbanfadiertiaodierxiangzhidisixiangqingxingdenashuiren，junyingdanganzhaobenbanfadeguiding，yuqudesuodehouxiangzhuguanshuiwujiguanbanlinashuishenbao。

　　benbanfadiertiaodiwuxiangqingxingdenashuiren，qinashuishenbaobanfagenjujutiqingxinglingxingguiding。

　　disitiaobenbanfadiertiaodiyixiangsuochengniansuode12wanyuanyishangdenashuiren，bubaokuozaizhongguojingneiwuzhusuo，qiezaiyigenashuinianduzhongzaizhongguojingneijuzhubuman1niandegeren。

　　benbanfadiertiaodisanxiangsuochengcongzhongguojingwaiqudesuodedenashuiren，shizhizaizhongguojingneiyouzhusuo，huozhewuzhusuoerzaiyigenashuinianduzhongzaizhongguojingneijuzhuman1niandegeren。

　　dierzhangshenbaoneirong

　　diwutiaoniansuode12wanyuanyishangdenashuiren，zainashuinianduzhonglehou，yingdangtianxie《gerensuodeshuinashuishenbaobiao(shiyongyuniansuode12wanyuanyishangdenashuirenshenbao)》(jianfubiao1)，bingzaibanlinashuishenbaoshibaosongzhuguanshuiwujiguan，tongshibaosonggerenyouxiaoshenfenzhengjianfuyinjian，yijizhuguanshuiwujiguanyaoqiubaosongdeqitayouguanziliao。

　　youxiaoshenfenzhengjian，baokuonashuirendeshenfenzheng、huzhao、huixiangzheng、junrenshenfenzhengjiandeng。

　　diliutiaobenbanfasuochengniansuode12wanyuanyishang，shizhinashuirenzaiyigenashuinianduqudeyixiagexiangsuodedehejishuedadao12wanyuan:

　　(yi)gongzi、xinjinsuode；

　　(er)getigongshanghudeshengchan、jingyingsuode；

　　(san)duiqishiyedanweidechengbaojingying、chengzujingyingsuode；

　　(si)laowubaochousuode；

　　(wu)gaochousuode；

　　(liu)texuquanshiyongfeisuode；

　　(qi)lixi、guxi、honglisuode；

　　(ba)caichanzulinsuode；

　　(jiu)caichanzhuanrangsuode；

　　(shi)ouransuode；

　　(shiyi)jingguowuyuancaizhengbumenquedingzhengshuideqitasuode。

　　diqitiaobenbanfadiliutiaoguidingdesuodebuhanyixiasuode:

　　(yi)gerensuodeshuifadisitiaodiyixiangzhidijiuxiangguidingdemianshuisuode,ji:

　　1.shengjirenminzhengfu、guowuyuanbuwei、zhongguorenminjiefangjunjunyishangdanwei,yijiwaiguohuomadianjingpingtai、guojihuomadianjingpingtaibanfadekexue、jiaoyu、jishu、wenhua、weisheng、tiyu、huanjingbaohudengfangmiandejiangjin;

　　2.guozhaiheguojiafaxingdejinrongzhaiquanlixi;

　　3.anzhaoguojiatongyiguidingfajidebutie、jintie，jigerensuodeshuifashishitiaolidishisantiaoguidingdeanzhaoguowuyuanguidingfafangdezhengfuteshujintie、yuanshijintie、zishenyuanshijintieyijiguowuyuanguidingmiannagerensuodeshuideqitabutie、jintie;

　　4.fulifei、fuxujin、jiujijin;

　　5.baoxianpeikuan;

　　6.junrendezhuanyefei、fuyuanfei;

　　7.anzhaoguojiatongyiguidingfajiganbu、zhigongdeanjiafei、tuizhifei、tuixiugongzi、lixiugongzi、lixiushenghuobuzhufei;

　　8.yizhaowoguoyouguanfalvguidingyingyumianshuidegeguozhuhuashiguan、lingshiguandewaijiaodaibiao、lingshiguanyuanheqitarenyuandesuode；

　　9.zhongguozhengfucanjiadeguojigongyue、qiandingdexieyizhongguidingmianshuidesuode。

　　(er)gerensuodeshuifashishitiaolidiliutiaoguidingkeyimianshuidelaiyuanyuzhongguojingwaidesuode。

　　(san)gerensuodeshuifashishitiaolidiershiwutiaoguidingdeanzhaoguojiaguidingdanweiweigerenjiaofuhegerenjiaofudejibenyanglaobaoxianfei、jibenyiliaobaoxianfei、shiyebaoxianfei、zhufanggongjijin。

　　dibatiaobenbanfadiliutiaosuozhigexiangsuodedeniansuodeanzhaoxialiefangfajisuan:

　　(yi)gongzi、xinjinsuode，anzhaoweijianchufeiyong(meiyue1600yuan)jifujiajianchufeiyong(meiyue3200yuan)deshouruejisuan。

　　(er)getigongshanghudeshengchan、jingyingsuode，anzhaoyingnashuisuodeejisuan。shixingchazhangzhengshoude，anzhaomeiyinashuiniandudeshouruzongejianchuchengben、feiyongyijisunshihoudeyuejisuan；shixingdingqidingezhengshoude，anzhaonashuirenzixingshenbaodenianduyingnashuisuodeejisuan，huozheanzhaoqizixingshenbaodenianduyingnashuijingyingechengyiyingshuisuodelvjisuan。

　　(san)duiqishiyedanweidechengbaojingying、chengzujingyingsuode，anzhaomeiyinashuiniandudeshouruzongejisuan，jianzhaochengbaojingying、chengzujingyingzheshijiqudedejingyinglirun，jiashangcongchengbao、chengzudeqishiyedanweizhongqudedegongzi、xinjinxingzhidesuodejisuan。

　　(si)laowubaochousuode，gaochousuode，texuquanshiyongfeisuode，anzhaoweijianchufeiyong(meici800yuanhuozhemeicishourude20%)deshouruejisuan。

　　(wu)caichanzulinsuode，anzhaoweijianchufeiyong(meici800yuanhuozhemeicishourude20%)hexiushanfeiyongdeshouruejisuan。

　　(liu)caichanzhuanrangsuode，anzhaoyingnashuisuodeejisuan，jianzhaoyizhuanrangcaichandeshouruejianchucaichanyuanzhihezhuanrangcaichanguochengzhongjiaonadeshuijinjiyouguanhelifeiyonghoudeyuejisuan。

　　(qi)lixi、guxi、honglisuode，ouransuodeheqitasuode，anzhaoshouruequanejisuan。

　　dijiutiaonashuirenqudebenbanfadiertiaodierxiangzhidisixiangsuode，yingdanganguidingtianxiebingxiangzhuguanshuiwujiguanbaosongxiangyingdenashuishenbaobiao(jianfubiao2-fubiao9)，tongshibaosongzhuguanshuiwujiguanyaoqiubaosongdeqitayouguanziliao。

　　disanzhangshenbaodidian

　　dishitiaoniansuode12wanyuanyishangdenashuiren，nashuishenbaodidianfenbiewei:

　　(yi)zaizhongguojingneiyourenzhi、shougudanweide，xiangrenzhi、shougudanweisuozaidizhuguanshuiwujiguanshenbao。

　　(er)zaizhongguojingneiyouliangchuhuozheliangchuyishangrenzhi、shougudanweide，xuanzebinggudingxiangqizhongyichudanweisuozaidizhuguanshuiwujiguanshenbao。

　　(san)zaizhongguojingneiwurenzhi、shougudanwei，niansuodexiangmuzhongyougetigongshanghudeshengchan、jingyingsuodehuozheduiqishiyedanweidechengbaojingying、chengzujingyingsuode(yixiatongchengshengchan、jingyingsuode)de，xiangqizhongyichushijijingyingsuozaidizhuguanshuiwujiguanshenbao。

　　(si)zaizhongguojingneiwurenzhi、shougudanwei，niansuodexiangmuzhongwushengchan、jingyingsuodede，xianghujisuozaidizhuguanshuiwujiguanshenbao。zaizhongguojingneiyouhuji，danhujisuozaidiyuzhongguojingneijingchangjuzhudibuyizhide，xuanzebinggudingxiangqizhongyidizhuguanshuiwujiguanshenbao。zaizhongguojingneimeiyouhujide，xiangzhongguojingneijingchangjuzhudizhuguanshuiwujiguanshenbao。

　　dishiyitiaoqudebenbanfadiertiaodierxiangzhidisixiangsuodedenashuiren，nashuishenbaodidianfenbiewei:

　　(yi)congliangchuhuozheliangchuyishangqudegongzi、xinjinsuodede，xuanzebinggudingxiangqizhongyichudanweisuozaidizhuguanshuiwujiguanshenbao。

　　(er)congzhongguojingwaiqudesuodede，xiangzhongguojingneihujisuozaidizhuguanshuiwujiguanshenbao。zaizhongguojingneiyouhuji，danhujisuozaidiyuzhongguojingneijingchangjuzhudibuyizhide，xuanzebinggudingxiangqizhongyidizhuguanshuiwujiguanshenbao。zaizhongguojingneimeiyouhujide，xiangzhongguojingneijingchangjuzhudizhuguanshuiwujiguanshenbao。

　　(san)getigongshanghuxiangshijijingyingsuozaidizhuguanshuiwujiguanshenbao。

　　(si)gerenduzi、hehuoqiyetouzizhexingbanlianggehuolianggeyishangqiyede，qufenbutongqingxingquedingnashuishenbaodidian:

　　1.xingbandeqiyequanbushigerenduzixingzhide，fenbiexianggeqiyedeshijijingyingguanlisuozaidizhuguanshuiwujiguanshenbao。

　　2.xingbandeqiyezhonghanyouhehuoxingzhide，xiangjingchangjuzhudizhuguanshuiwujiguanshenbao。

　　3.xingbandeqiyezhonghanyouhehuoxingzhi，gerentouzizhejingchangjuzhudiyuqixingbanqiyedejingyingguanlisuozaidibuyizhide，xuanzebinggudingxiangqicanyuxingbandemouyihehuoqiyedejingyingguanlisuozaidizhuguanshuiwujiguanshenbao。

　　(wu)chuyishangqingxingwai，nashuirenyingdangxiangqudesuodesuozaidizhuguanshuiwujiguanshenbao。

　　dishiertiaonashuirenbudesuiyibiangengnashuishenbaodidian，yinteshuqingkuangbiangengnashuishenbaodidiande，xubaoyuanzhuguanshuiwujiguanbeian。

　　dishisantiaobenbanfadishiyitiaodisixiangdisanmuguidingdenashuishenbaodidian，chuteshuqingkuangwai，5nianyineibudebiangeng。

　　dishisitiaobenbanfasuochengjingchangjuzhudi，shizhinashuirenlikaihujisuozaidizuihoulianxujuzhuyinianyishangdedifang。

　　disizhangshenbaoqixian

　　dishiwutiaoniansuode12wanyuanyishangdenashuiren，zainashuinianduzhonglehou3geyueneixiangzhuguanshuiwujiguanbanlinashuishenbao。

　　dishiliutiaogetigongshanghuhegerenduzi、hehuoqiyetouzizhequdedeshengchan、jingyingsuodeyingnadeshuikuan，fenyueyujiaode，nashuirenzaimeiyuezhonglehou7rineibanlinashuishenbao；fenjiyujiaode，nashuirenzaimeigejiduzhonglehou7rineibanlinashuishenbao。nashuinianduzhonglehou，nashuirenzai3geyueneijinxinghuisuanqingjiao。

　　dishiqitiaonashuirennianzhongyicixingqudeduiqishiyedanweidechengbaojingying、chengzujingyingsuodede，ziqudesuodezhiriqi30rineibanlinashuishenbao；zai1genashuinianduneifenciqudechengbaojingying、chengzujingyingsuodede，zaimeiciqudesuodehoudeciyue7rineishenbaoyujiao，nashuinianduzhonglehou3geyueneihuisuanqingjiao。

　　dishibatiaocongzhongguojingwaiqudesuodedenashuiren，zainashuinianduzhonglehou30rineixiangzhongguojingneizhuguanshuiwujiguanbanlinashuishenbao。

　　dishijiutiaochubenbanfadishiwutiaozhidishibatiaoguidingdeqingxingwai，nashuirenqudeqitagexiangsuodexushenbaonashuide，zaiqudesuodedeciyue7rineixiangzhuguanshuiwujiguanbanlinashuishenbao。

　　diershitiaonashuirenbunenganzhaoguidingdeqixianbanlinashuishenbao，xuyaoyanqide，anzhaoshuishouzhengguanfadiershiqitiaoheshuishouzhengguanfashishixizedisanshiqitiaodeguidingbanli。

　　diwuzhangshenbaofangshi

　　diershiyitiaonashuirenkeyicaiqushujudianwen、youjidengfangshishenbao，yekeyizhijiedaozhuguanshuiwujiguanshenbao，huozhecaiqufuhezhuguanshuiwujiguanguidingdeqitafangshishenbao。

　　diershiertiaonashuirencaiqushujudianwenfangshishenbaode，yingdanganzhaoshuiwujiguanguidingdeqixianheyaoqiubaocunyouguanzhizhiziliao。

　　diershisantiaonashuirencaiquyoujifangshishenbaode，yiyouzhengbumenguahaoxinhanshoujuzuoweishenbaopingju，yijichudeyouchuoriqiweishijishenbaoriqi。

　　diershisitiaonashuirenkeyiweituoyoushuiwudailizizhidezhongjiejigouhuozhetarendaiweibanlinashuishenbao。

　　diliuzhangshenbaoguanli

　　diershiwutiaozhuguanshuiwujiguanyingdangjianggeleishenbaobiao，dengzaidaoshuiwujiguandewangzhanshang，huozhebaifangdaoshuiwujiguanshoulinashuishenbaodebanshuifuwuting，mianfeigongnashuirensuishixiazaihuoquyong。

　　diershiliutiaozhuguanshuiwujiguanyingdangzaimeinianfadingshenbaoqijian，tongguoshidangfangshi，tixingniansuode12wanyuanyishangdenashuirenbanlizixingnashuishenbao。

　　diershiqitiaoshoulinashuishenbaodezhuguanshuiwujiguangenjunashuirendeshenbaoqingkuang，anzhaoguidingbanlishuikuandezheng、bu、tui、dishouxu。

　　diershibatiaozhuguanshuiwujiguananzhaoguidingweiyijingbanlinashuishenbaobingjiaonashuikuandenashuirenkaijuwanshuipingzheng。

　　diershijiutiaoshuiwujiguanyifaweinashuirendenashuishenbaoxinxibaomi。

　　disanshitiaonashuirenbiangengnashuishenbaodidian，bingbaoyuanzhuguanshuiwujiguanbeiande，yuanzhuguanshuiwujiguanyingdangjishijiangnashuirenbiangengnashuishenbaodidiandexinxichuandijixindezhuguanshuiwujiguan。

　　disanshiyitiaozhuguanshuiwujiguanduiyibanlinashuishenbaodenashuirenjianlinashuidangan，shishidongtaiguanli。

　　diqizhangfalvzeren

　　disanshiertiaonashuirenweianzhaoguidingdeqixianbanlinashuishenbaohebaosongnashuiziliaode，yizhaoshuishouzhengguanfadiliushiertiaodeguidingchuli。

　　disanshisantiaonashuirencaiquweizao、bianzao、yinni、shanzixiaohuizhangbu、jizhangpingzheng，huozhezaizhangbushangduoliezhichuhuozhebulie、shaolieshouru，huozhejingshuiwujiguantongzhishenbaoerjubushenbaohuozhejinxingxujiadenashuishenbao，bujiaohuozheshaojiaoyingnashuikuande，yizhaoshuishouzhengguanfadiliushisantiaodeguidingchuli。

　　disanshisitiaonashuirenbianzaoxujiajishuiyijude，yizhaoshuishouzhengguanfadiliushisitiaodiyikuandeguidingchuli。

　　disanshiwutiaonashuirenyoukoujiaoyiwurenzhifudeyingshuisuode，koujiaoyiwurenyingkouweikou、yingshouweishoushuikuande，yizhaoshuishouzhengguanfadiliushijiutiaodeguidingchuli。

　　disanshiliutiaoshuiwurenyuanxunsiwubihuozhewanhuzhishou，buzhenghuozheshaozhengyingzhengshuikuande，yizhaoshuishouzhengguanfadibashiertiaodiyikuandeguidingchuli。

　　disanshiqitiaoshuiwurenyuanlanyongzhiquan，guyidiaonannashuirende，yizhaoshuishouzhengguanfadibashiertiaodierkuandeguidingchuli。

　　disanshibatiaoshuiwujiguanheshuiwurenyuanweiyifaweinashuirenbaomide，yizhaoshuishouzhengguanfadibashiqitiaodeguidingchuli。

　　disanshijiutiaoshuiwudailirenweifanshuishoufalv、xingzhengfagui，zaochengnashuirenweijiaohuozheshaojiaoshuikuande，yizhaoshuishouzhengguanfashishixizedijiushibatiaodeguidingchuli。

　　disishitiaoqitashuishouweifaxingwei，yizhaoshuishoufalv、faguideyouguanguidingchuli。

　　dibazhangfuze

　　disishiyitiaonashuishenbaobiaoyougesheng、zizhiqu、zhixiashihejihuadanlieshidifangshuiwujuanzhaoguojiashuiwuzongjuguidingdeshiyangtongyiyinzhi。

　　disishiertiaonashuishenbaodeqitashixiang，yizhaoshuishouzhengguanfa、gerensuodeshuifajiqitayouguanfalv、faguideguidingzhixing。

　　disishisantiaobenbanfadiertiaodiyixiangniansuode12wanyuanyishangqingxingdenashuishenbao，anzhaodishijiequanguorenmindaibiaodahuichangwuweiyuanhuidishibacihuiyitongguode《huomadianjingpingtaixiugai〈zhonghuarenmingongheguogerensuodeshuifa〉dejueding》guidingdeshixingshijian，zi2006nian1yue1riqizhixing。

　　第四十四条本办法有关第二条第二项至第四项情形的纳税申报规定，自2007年1月1日起执行，《国家税务总局火马电竞平台印发〈个人所得税自行申报纳税暂行办法〉的通知》(国税发〔1995〕077号)同时废止。

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