个人所得税协议书范本七篇.docx

个人所得税协议书范本七篇
**个人所得税协议书范本**
**1. 申请人个人所得税协议书范本**
**中文版**
根据《个人所得税法》相关规定，特约申请人_____________，身份证号码_____________，与我单位签订工作合同，拟就工资薪金所得纳税事宜，达成如下协议：
一、税务登记：申请人将在本协议签订之日起三日内到所在地税务机关办理税收居民身份登记手续，并将所得收入按约定方式及时缴纳个人所得税。
二、税款扣缴：我单位将依法依规扣缴申请人工资薪金所得应缴个人所得税，并在每月月底及时足额汇入税务机关指定账户。
三、税款补缴：如因扣缴不及时或差错导致未扣缴个人所得税或者税款计算错误，申请人同意按规定自行补缴税款。
四、税务处理：如发生税款误征、错征、漏征等问题，申请人有权向税务部门申诉，并我单位将积极配合处理。
五、协议生效：自双方签订本协议之日起生效，期限为一年，协议期满后可协商续签。
**English Version**
In accordance with the relevant provisions of the "Individual Income Tax Law," the undersigned applicant_____________, ID number_____________, who has signed a work contract with our company, intends to reach the following agreement on the taxation of salary income:
1. Tax Registration: The applicant shall complete the tax resident identity registration procedures at the local tax authority within three days of signing this agreement, and pay personal income tax on the income in a timely manner according to the agreed method.
2. Tax Withholding: Our company shall deduct the personal income tax payable on the applicant's salary income according to the law and regulations, and timely remit the full amount to the designated account of the tax authority at the end of each month.
3. Tax Arrears: In case of overdue or incorrect tax withholding leading to unpaid personal income tax or calculation errors, the applicant agrees to make up for the tax arrears as required.
4. Tax Disputes: In the event of tax overcharge, undercharge, or omission, the applicant has the right to appeal to the tax authorities, and our company will actively cooperate in handling the issue.
5. Agreement Effective Date: This agreement shall become effective from the date of signature by both parties and shall be valid for one year, with the option to negotiate renewal upon expiration.
**2. 跨境个人所得税协议书范本**
**中文版**
鉴于________________（以下简称“甲方”）和________________（以下简称“乙方”）双方系跨境人员，为规范双方纳税行为，特达成如下协议：
一、协议范围：本协议适用于甲乙双方在中、外两地依法取得的任何形式的所得和财产的纳税事宜。
二、申报义务：甲乙双方应按照所得来源地和居民地有关法律规定履行纳税申报义务，如有不清楚之处，应积极协商解决。
三、应税义务：甲乙双方应按照中、外两地的个人所得税相关规定支付应纳税款，并认真履行缴税义务，确保纳税资金的合法性和及时性。
四、税收调整：如因国际税收协议变化或相关法律政策调整导致双方纳税事宜发生变化，甲乙双方应及时了解并配合履行纳税义务。
五、争议解决：如因本协议履行发生争议，甲乙双方应友好协商解决，如无法协商解决，可依法向有关税务机关申诉。
**English Version**
Given that_____________(hereinafter referred to as "Party A") and_____________(hereinafter referred to as "Party B") are cross-border individuals, in order to regulate the tax behavior of both parties, the following agreement is hereby reached:
1. Agreement Scope: This agreement applies to the tax matters of any income and property obtained by Party A and Party B from lawful sources in both domestic and foreign locations.
2. Declaration Obligation: Party A and Party B shall fulfill their tax declaration obligations in accordance with the relevant laws and regulations of the source and residence locations of income. If there are any uncertainties, they should actively negotiate to resolve them.
3. Tax Payment Obligation: Party A and Party B shall pay the tax payable in accordance with the relevant regulations of personal income tax in both domestic and foreign locations, and faithfully fulfill their tax payment obligations to ensure the legality and timeliness of tax funds.
4. Tax Adjustment: In the event of changes in international tax agreements or adjustments in relevant legal policies that affect the tax matters of both parties, Party A and Party B shall promptly understand and cooperate in fulfilling their tax obligations.
5. Dispute Resolution: In the event of disputes arising from the implementation of this agreement, Party A and Party B shall resolve them amicably through negotiation. If negotiation fails, they may appeal to the relevant tax authorities in accordance with the law.
**3. 个税协议书免征纳税**
**中文版**
甲方：_____________（身份证号码_____________）
乙方：_____________
鉴于甲、乙双方因工作职务或其他原因需签订个人所得税协议书，经协商一致，特达成如下协议：
一、免税范围：在本协议有效期内，甲方所获取的以下收入免征个人所得税：_____________。
二、申报义务：甲方应按照有关法律规定履行纳税申报义务，如有变动应及时通知乙方。
三、争议解决：如因本协议履行发生争议，甲、乙双方应友好协商解决，如无法协商解决，可向税务机关申诉。
四、协议生效：本协议自_____________年月日起生效，有效期至_____________年月日为止。
**English Version**
Party A:_____________(ID number_____________)
Party B:_____________
In view of the fact that Party A and Party B need to sign a personal income tax agreement due to work duties or other reasons, after negotiation and consensus, the following agreement is hereby reached:
1. Tax-exempt Scope: During the validity period of this agreement, the following income obtained by Party A shall be exempt from personal income tax:_____________.
2. Declaration Obligation: Party A shall fulfill the tax declaration obligation in accordance with the relevant laws and regulations, and shall promptly inform Party B of any changes.
3. Dispute Resolution: In the event of disputes arising from the implementation of this agreement, Party A and Party B shall resolve them amicably through negotiation. If negotiation fails, they may appeal to the tax authorities.
4. Agreement Effective Date: This agreement shall come into effect from_____________and shall be valid until_____________.
**4. 异地收入个人所得税协议书范本**
**中文版**
甲方：_____________（身份证号码_____________）
乙方：_____________
鉴于甲方因工作需要需暂时到乙方所在地工作，为明确并规范甲方与乙方之间的个人所得税问题，特订立如下协议：
一、所得来源：甲方因工作在乙方所在地获取的收入，应当在乙方所在地依法纳税。
二、交纳义务：甲方应按照乙方所在地个人所得税相关规定办理纳税申报和缴纳手续，并按期足额缴纳税款。
三、发票凭证：甲方应就所得收入开具正规发票，并妥善保管相关凭证备查。
四、协议变更：如有本协议项下内容修改变动，甲、乙双方应另行协商确定，经签署的书面协议具有相同效力。
五、争议解决：本协议履行过程中如发生争议，甲、乙双方应友好协商解决，协商不成的，可向有关主管税务机关申诉。
**English Version**
Party A:_____________(ID number_____________)
Party B:_____________
In view of the temporary work requirements of Party A to work in the location of Party B, to clarify and regulate the personal income tax issues between Party A and Party B, the following agreement is hereby made:
1. Income Source: The income obtained by Party A in the location of Party B due to work shall be taxed in accordance with the law at the location of Party B.
2. Payment Obligation: Party A shall handle the tax declaration and payment procedures in accordance with the relevant regulations of personal income tax in the location of Party B, and shall pay the tax in full and on time.
3. Invoice and Documentation: Party A shall issue formal invoices for the income earned and duly keep the relevant documentation for verification.
4. Agreement Amendment: In case of modification or changes to the contents under this agreement, Party A and Party B shall negotiate separately and reach a written agreement signed by both parties with equal legal effect.
5. Dispute Resolution: In the event of disputes arising during the implementation of this agreement, Party A and Party B shall resolve them amicably through negotiation. If negotiation fails, they may appeal to the relevant tax authorities.
**5. 个税协议书纳税申报**
**中文版**
根据《个人所得税法》等相关法律法规规定，特约申请人_____________，身份证号码_____________，为明确个人所得税纳税事宜，双方达成如下协议：
一、申报义务：申请人应履行个人所得税的纳税义务，及时准确地向税务机关进行纳税申报，并如实申报收入和缴纳应纳税额。
二、纳税方式：申请人应按照相关税法规定的方式缴纳个人所得税，保证税款及时足额到账，确保税款的合法性和合规性。
三、优惠政策：如申请人符合个人所得税优惠政策的条件，应及时向税务机关提供相关证明材料，享受相应税收优惠。
四、税款发票：申请人应妥善保管个人所得税缴纳收据和其他相关凭证，确保缴税的透明度和可查性。
五、协议终止：本协议自签订之日起生效，有效期为一年，协议期满后可协商续签。
**English Version**
In accordance with the relevant laws and regulations such as the "Individual Income Tax Law," the undersigned applicant_____________, ID number_____________, to clarify the personal income tax payment matters, the following agreement is reached between the two parties:
1. Declaration Obligation: The applicant shall fulfill the tax payment obligation of personal income tax, promptly and accurately declare the income to the tax authorities, and pay the tax amount due truthfully.
2. Tax Payment Method: The applicant shall pay the personal income tax in accordance with the methods specified in the relevant tax laws, ensuring that the tax payment is made in a timely and full manner, and ensuring the legality and compliance of the tax payment.
3. Preferential Policy: If the applicant meets the conditions for personal income tax preferential policies, the relevant supporting documents should be provided to the tax authorities in a timely manner to enjoy the corresponding tax benefits.
4. Tax Invoices: The applicant shall properly keep the receipts for the personal income tax payment and other related documents to ensure the transparency and traceability of the tax payment.
5. Agreement Termination: This agreement shall come into effect from the date of signature and shall be valid for one year, with the option to negotiate renewal upon expiration.
**6. 个税协议书减免税款**
**中文版**
鉴于_____________（以下简称“甲方”）与_____________（以下简称“乙方”）双方为明确个人所得税减免事宜，特订立如下协议：
一、免税范围：在本协议有效期内，甲方因_____________而导致的个人所得税费用减免_____________元。
二、纳税义务：甲方应根据相关税收政策，按照法定程序缴纳个人所得税，并保证纳税资金来源合法。
三、减免手续：甲方在提起减免税款时，应提供相关证明材料和报税表格，确保申请的减免税款符合法规要求。
四、税款发票：减免后的税款应在相关发票上冲抵，并由乙方存档保管，确保税款的透明性和合规性。
五、协议生效：本协议自签署之日起生效，有效期至_____________年月日，有效期届满后可协商续签。
**English Version**
Given that_____________(hereinafter referred to as "Party A") and_____________(hereinafter referred to as "Party B") need to clarify the matters of personal income tax reduction and exemption, the following agreement is hereby made:
1. Tax Exemption Scope: During the validity period of this agreement, the personal income tax expenses incurred by Party A due to_____________shall be reduced by_____________.
2. Tax Payment Obligation: Party A shall pay the personal income tax in accordance with the relevant tax policies and legal procedures, ensuring the legality of the source of tax funds.
3. Exemption Procedures: When applying for tax exemption, Party A shall provide relevant supporting documents and tax forms to ensure that the applied tax exemptions comply with regulatory requirements.
4. Tax Invoices: The reduced tax amount shall be offset on the relevant invoices and archived by Party B to ensure the transparency and compliance of the tax payment.
5. Agreement Effective Date: This agreement shall come into