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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《个人所得税白行纳税申报办法(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(略)国家税务总局2006年11月6日
State tax bureaus and local tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: In order to strengthen the collection and management of personal income tax, improve the self-tax declaration system for personal income tax and safeguard the legitimate rights and interests of taxpayers and in accordance with the Individual Income Tax Law of the People’s Republic of China Implementation Regulations, the People’s Republic of China on Tax Collection and Administration and its Implementing Rules and Tax Regulations, the State Administration of Taxation formulated the Measures for the Declaration of Individual Income Tax on White-line Taxes (for Trial Implementation), which are hereby issued to you and are required to be conscientiously implemented. Attachment: Personal Income Tax Return Form (omitted) State Administration of Taxation November 6, 2006