火马电竞平台

财务信息------火马电竞平台个人所得税自行纳税申报办法(试行)通知

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。


  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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