Amount unpaid at beginning of year (amount overpaid represented by a “-” sign) 年初未交数(多交数以“-”号反映)
yO Ed8 hZNS$ Amount transfer in at current period (amount overpaid represented by a “-” sign) 本期转入数(多交数以“-”号反映)
vQB;a?)o 0
[
MQp"z Amount paid at current period 本期已交数
ucP
}( $ I>ks H Amount unpaid at end of period (amount overpaid represented by a “-” sign) 期末未交数(多交数以“-”号反映)
^ FNvVbK|` \GYh"5 Head of unit 单位负责人
N,U<.{T=A rlG&wX Finance employee in charge 财务负责人
)RA$E`!b _mVq9nBEf Double-check 复核
Q\>9PKK gi!{y Prepared by 制表
!G E-5 \* X,VOKj.% Enterprise Income Tax - Annual Tax Return (企业所得税年度申
报表)
=4`#OQ&g lZoy(kdc English Language Word or Term Chinese Language Word or Term Income Tax on Enterprises Annual Tax Return 企业所得税年度纳税申报表
;=\vm"I? z5G<
h Taxation period 税款所属时间
w$I<WS{J:Z cU
<T;1VQ Monetary Unit 金额单位
dw{L,u`68 sLiKcR8^ Taxpayer's registration number 纳税人识别号
=^ur@E `s
HrC Taxpayer's Name 纳税人名称
$s$j</.q *Y!'3|T Taxpayer's Address 纳税人地址
bOR1V\Jr$q gP=(2EVE Zip code (postcode) 邮政编码
Pd-0u>k E
fA*w/y Type of business 登记注册类型
b37F;"G XBQ]A89G Industry type 行业
vg@kPuOiO ;Zfglid Taxpayer's bank 纳税人开户银行
9pAklD 4 t\LAotTF/ Bank account number 账号
xb/L AlJ !Ld0c4 Gross revenue 收入总额
MZp` i'Vrx(y3 Line No. 行次
}{"a}zOl b0W~*s [4 Items 项目
N"-</kzV bvdAOvxChW Business income 销售(营业)收入
u l[ edp_ /H 3u^ Less: Sales return 减:销售退回
951"0S`Lo awP
']iE Depreciation allowance 折扣与折让
72rnMHq ,\*PpcU Net operating revenue 销售(营业)收入净额
3I0=^>A . ]
=$(( Amount of exempt income included 其中:免税的销售(营业)收入
d+FS +EI+@hS Income from royalties 特许权使用费收益
yZ7aH|Q81B e}|UVoeH Investment income
投资收益
{#>>dILPr &)F8i#M Net income in investment transfer 投资转让净收益
+E.}k!y piq1cV Rental net income 租赁净收益
bb<qnB &YMz3ugI Exchange net income 汇兑净收益
Yphru"\$ {&tbp
Bl# Net income from asset/inventory surplus
资产盘盈净收益
1&{]jG{# 9+'QH Subsidy income 补贴收入
IIC1T{D}v ~!o\uTVr Other income 其他收入
6=ukR=]v ;r(hZ%pD Final. total income 收入总额合计
4
ZD~i
e QcZ*dI7]: Operating expenses 销售(营业)
成本 )b<-=VR 8?ig/HSt2 Sales tax 销售税金及附加
QwaCaYoh tqI]S
X Total period expenses 期间费用合计
$nR1AOm}.B U@#YKv Deduction items 扣除项目
N>,`l QWt?` h= Including salary bonus Employee benefits. Employee labor union dues. Employee education expenses 其中:工资薪金 职工福利费、职工工会经费、职工教育经费
k-;%/:Om HJFt{tq2 Depreciation of fixed assets 固定资产折旧
fiDwa
;, Jjt'R`t%t Amortisation on intangible assets and deferred assets 无形资产、递延资产摊销
G2#={g{ 1pe eecE Research and development expenses 研究开发费用
R"Ol'y{ 0Q@
&z Net interest expense 利息净支出
/I[?TsXp Jw%0t'0Zi Exchange net loss 汇兑净损失
\@yx;}bdI dB{o-R Rental net expense 租金净支出
Yh`P+L
nAc02lJh| Head office administrative expense 上缴总机构管理费
4]c.mDo[T lq2Ah=FuN Entertainment expenses 业务招待费
b"U{@ _g+^ jR4 Taxation expense 税金
)vH
6N _ sZ`C
"1cX Loss on bad debts 坏账损失
J23Tst#s j$l[OZ:# Additional bad debts provision for prior year 增提的坏账准备金
OnO56,+S^ 9f
,$JjX[ Net loss due to inventory shortage, spoilage and obsolescence 资产盘亏、毁损和报废净损失
F,2)Udim d\FBY&C7b Net loss in investment transfer 投资转让净损失
3*@ sp q,k/@@Qd9 National insurance payment
社会保险缴款
0fgt2gA
33 $N$
ZJC6(@ Workers insurance expense 劳动保护费
,xA`Fu9^ :r0?[#r?N, Advertising expenditure 广告支出
R~40,$e{ _M
n7zt1^ Donations Contributed 捐赠支出
RS&l68[6 T7f>u}T Auditing, consulting and litigation expenses
审计、咨询、诉讼费
HCP'V xE/r:D
# Travelling expenses 差旅费
b&k !DeE \!HGkmd Conference expenses 会议费
O`2;n.>\ 63b?-.!b Transportation, packing, handling and insurance exhibition expense on sales 运输、装卸、包装、保险展览等销售费用
/15e-(Zz/ ]
Lg$p Bankruptcy compensation cost 矿产资源补偿费
hL:n9G 8BUPvaP<[ Other deductible expense items 其他扣除费用项目
;B[*f?y- G(7!3a+ Taxable income calculation 应纳税所得额的计算
xA|72!zk0P rzC\8Dd Income before tax adjustment 纳税调整前所得
#R&Dgt
ZJev_mj Plus: Adjustment for additional tax payment 加:纳税调整增加额
?`PG`|2~ 83,
ATQg Including salary bonus tax adjustment Adjustment to tax payment for employee benefits , employee labor union dues, employee education expense.
#DMt<1#: 2BA'Zu` 其中:工资薪金纳税调整额职工福利费、职工工会经费和职工教育经费的纳税调整额
?#|Y'%a" iU^KmM I Interest expense tax payment adjustment amount 利息支出纳税调整额
zcCX;N \(9hg.E Entertainment expenses tax adjustment amount 业务招待费纳税调整额
B%95M| `TvpKS5.Y Advertising expenditure tax payment adjustment amount 广告支出纳税调整额
sdq8wn AH$D./
a Tax adjustment for contribution expenditure 赞助支出纳税调整额
(ly4[G1y <uUHr,# 点击查看《
税收报表词汇英汉对照(一) 》
W
79wz\a