稅收報表詞匯

1、Tax Form Words 稅收報表詞匯 Withholding Tax Form （代扣所得稅表） English Language Word or Term Chinese Language Word or Term INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣繳個人所得稅報告表 Withholding agent's file number 扣繳義務人編碼 Date of filing 填表日期 Day 日 Month 月 Year 年 Monetary Unit 金額單位 RMB Yuan 人民幣 元 This return is de

2、signed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The withholding agents should turn the tax withheld over to the State Treasury and file the return with the local tax authorities within seven days after the end of the taxable m

3、onth. 根據(jù)中華人民共和國個人所得稅法 第九條的規(guī)定，制定本表，扣繳義務人應將本月扣繳的稅款在次月七日內(nèi)繳入國庫，并向當?shù)囟悇諜C關(guān)報送本表。 Withholding agent's name 扣繳義務人名稱 Address 地址 Telephone Number 電話 Tax payer's name 納稅義務人姓名 Tax payer's file number 納稅人編碼 Unit's name and Address 工作單位及地址 Categories of income 所得項目 Income period 所得時間 Revenue 收入額 Ren

4、minbi (RMB) 人民幣 Foreign currency 外幣 Name of currency 貨幣名稱 Amount 金額 Exchange rate 外匯牌價 Renminbi (RMB) converted into 折合人民幣 Total 人民幣合計 Deductions 減費用額 Taxable Income 應納稅所得額 Tax rate 稅率 Quick calculation deduction 速算扣除數(shù) Amount of tax withheld 扣繳所得稅額 Tax certificate number 完稅證字號 Date of tax payment 納稅

5、日期 In case the tax certificate is filled out by withholding agent, this return should be submitted together with 如果由扣繳義務人填寫完稅證，應在送此表時附完稅證副聯(lián)-份 Withholding total amount yuan 合計扣繳金額-元 Declaration by Withholding agent 扣繳義務人聲明 I declare that the return is filled out in accordance with the INDIVIDUAL INCO

6、ME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA, and I believe that the Statements contained in this return are true, correct and complete. 我聲明：此扣繳申報報表是根據(jù)中華人民共和國個人所得稅法的規(guī)定填報的，我確信它是真實的，可靠的，完整的。 Signature 簽字 General Accountant (signature) 會計主管人簽字 Responsible officer (signature) 負責人簽字 Withholding agent

7、 (seal) 扣繳單位（或個人）蓋章 For official use 由以下稅務機關(guān)填寫 Value Added Tax Payable Statement （應交增值稅明細表） English Language Word or Term Chinese Language Word or Term Name of enterprise 編制單位 Items 項目 Line No. 行次 Current Month 本月數(shù) Current Year Cumulative Amount 年末累計數(shù) Amount not yet deducted at beginning of year (re

8、presented by a "-" sign) 年初未抵扣數(shù)（用"-"反映） VAT on sales 銷項稅額 VAT Refund for exported goods 出口退稅 Amount transferred out from VAT on purchase 進項稅額轉(zhuǎn)出數(shù) Transfer out overpaid VAT 轉(zhuǎn)出多交增值稅 VAT on purchase 進項稅額 VAT Paid 已交稅金 Tax reduced and exempted 減免稅款 VAT payable on domestic sales offset

9、 against VAT on purchase for export sales 出口抵減內(nèi)銷產(chǎn)品應納稅額 Transfer out unpaid VAT 轉(zhuǎn)出未交增值稅 Amount not deducted at end of period (represented by a "-" sign) 期末未抵扣數(shù)（用"-"號反映） VAT unpaid 未交增值稅 Amount unpaid at beginning of year (amount overpaid represented by a "-" sign) 年初未交數(shù)（

10、多交數(shù)以"-"號反映） Amount transfer in at current period (amount overpaid represented by a "-" sign) 本期轉(zhuǎn)入數(shù)（多交數(shù)以"-"號反映） Amount paid at current period 本期已交數(shù) Amount unpaid at end of period (amount overpaid represented by a "-" sign) 期末未交數(shù)（多交數(shù)以"-"號反映） Head of un

11、it 單位負責人 Finance employee in charge 財務負責人 Double-check 復核 Prepared by 制表 Enterprise Income Tax - Annual Tax Return （企業(yè)所得稅年度申報表） English Language Word or Term Chinese Language Word or Term Income Tax on Enterprises Annual Tax Return 企業(yè)所得稅年度納稅申報表 Taxation period 稅款所屬時間 Monetary Unit 金額單位 Taxpayer'

12、s registration number 納稅人識別號 Taxpayer's Name 納稅人名稱 Taxpayer's Address 納稅人地址 Zip code (postcode) 郵政編碼 Type of business 登記注冊類型 Industry type 行業(yè) Taxpayer's bank 納稅人開戶銀行 Bank account number 賬號 Gross revenue 收入總額 Line No. 行次 Items 項目 Business income 銷售（營業(yè)）收入 Less: Sales return 減：銷售退回 Deprecia

13、tion allowance 折扣與折讓 Net operating revenue 銷售（營業(yè)）收入凈額 Amount of exempt income included 其中：免稅的銷售（營業(yè)）收入 Income from royalties 特許權(quán)使用費收益 Investment income 投資收益 Net income in investment transfer 投資轉(zhuǎn)讓凈收益 Rental net income 租賃凈收益 Exchange net income 匯兌凈收益 Net income from asset/inventory surplus 資產(chǎn)盤盈凈收益 Subs

14、idy income 補貼收入 Other income 其他收入 Final. total income 收入總額合計 Operating expenses 銷售（營業(yè)）成本 Sales tax 銷售稅金及附加 Total period expenses 期間費用合計 Deduction items 扣除項目 Including salary bonus Employee benefits. Employee labor union dues. Employee education expenses 其中：工資薪金 職工福利費、職工工會經(jīng)費、職工教育經(jīng)費 Depreciation of fi

15、xed assets 固定資產(chǎn)折舊 Amortisation on intangible assets and deferred assets 無形資產(chǎn)、遞延資產(chǎn)攤銷 Research and development expenses 研究開發(fā)費用 Net interest expense 利息凈支出 Exchange net loss 匯兌凈損失 Rental net expense 租金凈支出 Head office administrative expense 上繳總機構(gòu)管理費 Entertainment expenses 業(yè)務招待費 Taxation expense 稅金 Loss o

16、n bad debts 壞賬損失 Additional bad debts provision for prior year 增提的壞賬準備金 Net loss due to inventory shortage, spoilage and obsolescence 資產(chǎn)盤虧、毀損和報廢凈損失 Net loss in investment transfer 投資轉(zhuǎn)讓凈損失 National insurance payment 社會保險繳款 Workers insurance expense 勞動保護費 Advertising expenditure 廣告支出 Donations Contrib

17、uted 捐贈支出 Auditing, consulting and litigation expenses 審計、咨詢、訴訟費 Travelling expenses 差旅費 Conference expenses 會議費 Transportation, packing, handling and insurance exhibition expense on sales 運輸、裝卸、包裝、保險展覽等銷售費用 Bankruptcy compensation cost 礦產(chǎn)資源補償費 Other deductible expense items 其他扣除費用項目 Taxable income

18、calculation 應納稅所得額的計算 Income before tax adjustment 納稅調(diào)整前所得 Plus: Adjustment for additional tax payment 加：納稅調(diào)整增加額 Including salary bonus tax adjustment Adjustment to tax payment for employee benefits , employee labor union dues, employee education expense. 其中：工資薪金納稅調(diào)整額職工福利費、職工工會經(jīng)費和職工教育經(jīng)費的納稅調(diào)整額 Intere

19、st expense tax payment adjustment amount 利息支出納稅調(diào)整額 Entertainment expenses tax adjustment amount 業(yè)務招待費納稅調(diào)整額 Advertising expenditure tax payment adjustment amount 廣告支出納稅調(diào)整額 Tax adjustment for contribution expenditure 贊助支出納稅調(diào)整額 Donations Contributed Tax Adjustment 捐贈支出納稅調(diào)整額 Tax adjustment for depreciat

20、ion and amortisation expenditure 折舊、攤銷支出納稅調(diào)整額 Loss on bad debts tax payment adjustment amount 壞賬損失納稅調(diào)整額 Provision for bad debts tax payment adjustment amount 壞賬準備納稅調(diào)整額 Penalties paid for late late tax payment 罰款、罰金或滯納金 Inventory revaluation reserve 存貨跌價準備 Short term investments depreciation reserve

21、短期投資跌價準備 Long term investments depreciation reserve 長期投資減值準備 Plus other taxable items adjustment 其他納稅調(diào)整增加項目 Less: Deduction for tax adjustment 減：納稅調(diào)整減少額 Including research and development expenses 其中：研究開發(fā)費用附加扣除額 Other tax deductible items 其他納稅調(diào)整減少項目 After tax adjusted income 納稅調(diào)整后所得 Less: Prior year

22、 deficiency 減：彌補以前年度虧損 Less: tax-exempt income 減：免稅所得 Including government loan interest income 其中：國債利息所得 Tax free income subsidy 免稅的補貼收入 Tax free investment income 免于補稅的投資收益 Tax free technology transfer income 免稅的技術(shù)轉(zhuǎn)讓收益 Other tax free income 其他免稅所得 Taxable Income 應納稅所得額 Applicable tax rate 適用稅率 Inc

23、ome tax payable 應繳所得稅額 Less: amount overpaid at beginning of period 減：期初多繳所得稅額 Prepaid income tax 已預繳的所得稅額 Tax allowance for domestic investment 應補稅的境內(nèi)投資收益的抵免稅額 Tax allowance for foreign investment 應補稅的境外投資收益的抵免稅額 Approved income tax reduction 經(jīng)批準減免的所得稅額 Taxpayer's representative's seal 納稅人代

24、表簽章 Taxpayer's unit's seal 納稅人單位公章 Date 日期 Agent's company seal 代理申報中介機構(gòu)簽章 Responsible person 經(jīng)辦人 Registered number of responsible person 經(jīng)辦人執(zhí)業(yè)證件號碼 Completed by tax authority 以下由稅務機關(guān)填寫 Date return receive 受理申報日期 Person approving 審核人 Date of approval 審核日期 Tax Authority's Seal 受理申報稅務機關(guān)

25、公章 Excise tax, tax return 營業(yè)稅納稅申報表 Date of filing 填表日期 Taxpayer's registration number 納稅人識別號 Renminbi (yuan,jiao,fen) 元（列至角分） Taxpayer's Name 納稅人名稱 Taxation period 稅款所屬時間 Tax Items 稅目 Operating items 經(jīng)營項目 Turnover 營業(yè)額 Total Income 全部收入 Tax exempt items 不征稅項目 Abatement item 減除項目 Tax reduced i

26、tems 減免稅項目 Turnover tax payable 應稅營業(yè)額 Current Period 本期 Tax amount payable 應納稅額 Less tax paid 減免稅額 If this return is filled by tax payer, the following should be completed by that tax payer. 如納稅人填報，由納稅人填寫以下各欄 General Accountant (seal) 會計主管（簽章） Tax payer (seal) 納稅人（公章） If this return is filled by an

27、authorized agent, following should be completed by that agent. 如委托代理人填報，由代理人填寫以下各欄 Agent's Name 代理人名稱 Address 地址 Agent's seal 代理人（公章） Completed by tax authority 以下由稅務機關(guān)填寫 Received by tax authority 收到申報表日期 Received by 接收人 Tax return for stamp tax 印花稅納稅申報表 Taxpayer's registration number 納稅

28、人識別號 Taxpayer's Name 納稅人名稱 Taxation period 稅款所屬時間 Tax payment receipt 應稅憑證名稱 Number of units 件數(shù) Applicable tax rate 適用稅率 Amount tax paid 已納稅額 Stamp purchases information 購花貼情況 Stamps on hand at beginning of period 上期結(jié)存 Current period purchases 本期購進 Current period use 本期貼花 Current Period balance

29、本期結(jié)存 If this return if filled by a tax payer, the following should be completed by that tax payer. 如納稅人填報，由納稅人填寫以下各欄 General Accountant (seal) 會計主管（簽章） Tax payer (seal) 納稅人（公章） If this return is filled by an authorized agent .the following should be completed by that agent 如委托代理人填報，由代理人填寫以下各欄 Agent&

30、#39;s Name 代理人名稱 Agent's address 代理人地址 Agent's seal 代理人（公章） Completed by tax authority 以下由稅務機關(guān)填寫 Received by tax authority 收到申報表日期 Annual Income Tax return for Foreign Companies 外商投資企業(yè)和外國企業(yè)年度所得稅申報表 Tax year 納稅年度 This return is designed in accordance with the provisions of Article of 16 and D

31、etailed rules and Regulations of Article 95 of FOREIGN INVESTMENT BUSINESS INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The company should fill the return and turn it over to the local tax authorities within four months of fiscal year end. The financial accounts certificate public accounts

32、(China) audits report and related explanation should be attached. 根據(jù)中華人民共和國外商投資企業(yè)和外國企業(yè)所得稅法第十六條及其實施細則第九十五條的規(guī)定，特制定本表，你企業(yè)應當納稅年度終了后4個月內(nèi)如實填寫本表，報送當?shù)囟悇諜C關(guān)，并附送財務會計報表、中國注冊會計師查賬報告及有關(guān)的說明材料。 Zip code (postcode) 郵政編碼 Industry type 行業(yè) Date trading commenced 開始生產(chǎn)、經(jīng)營日期 Profit making year 開始獲利年度 Bank account 銀行賬號 Net

33、 revenue 收入凈額 Deduction 扣除額 Taxable income calculation 應納稅所得額的計算 Approved taxable income calculation 核定應納稅所得額的計算 Company income tax payable calculation 應納企業(yè)所得稅額的計算 Local income tax payable calculation 應納地方所得稅額的計算 Items 項目 Net amount of current year merchandise sales or business income 本年銷售（銷貨）或營業(yè)收入凈

34、額 Current year operating expense (for merchandise sales or business income) 本年銷售（銷貨）或營業(yè)成本 Current year finance, administration and overhead expenses relating to merchandise sales or business 本年度銷售（銷貨）或營業(yè)費用、財務費用及管理費用 Current year tax expense relating to merchandise sales or business operations 本年度銷售（

35、銷貨）或營業(yè)稅金 Deduction total 扣除額合計 Including entertainment expenses 其中：交際應酬費 Salary and welfare fund expense 工資、福利費 Rental expense 租金支出 Royalty 特許權(quán)使用費 Interest expense 利息支出 Depreciation expense 折舊費 Current year profit (or loss) from merchandise sales or business 本年銷售（銷貨）或營業(yè)利潤(虧損)額 Other business profit (or loss) amount in current year 本年其他業(yè)務利潤（虧損）額 Net amount of current year non-operating income and expense 本年營業(yè)外收支凈額 Taxable Income 應納稅所得額 Current year total income 本年收入總額 Taxable Income