企業(yè)注銷清算申報表(實例填寫)

1、企業(yè)注銷淸算申報表（實例填寫）附件1中華人民共和國企業(yè)清算所得稅申報表清算期間：2012年6月1日至2012年8月 日納稅人名稱：xxxXXXN納稅人識別號：口 金額單位： 元（列至角分）類別行次項目金額1資產(chǎn)處直損益（埴附表一）-65565.94應(yīng)納稅所得額計2負(fù)債清償損益（埴附表二）24()54.933清算費用算4清算稅金及附加5茨他所得或支出6清算所得(1+2-3-4+5)-41511.017免稅收入8不征稅收入9靈他免稅所得10彌補以前年度虧損11應(yīng)納稅所得額（6-7-8-9-10）-41511.01應(yīng)納所得稅額計12稅率（25%）算13應(yīng)納所得稅額（11X12）014減（免）企業(yè)所得

2、稅額應(yīng)補（退）所得稅15境外應(yīng)補所得稅額額計算16境內(nèi)外實際應(yīng)納所得稅額（13-14+15）17以前納稅年度應(yīng)補（退）所得稅額-8650.1018實際應(yīng)補（退）所得稅額（16+17）-8650.10納稅人蓋章：主管稅務(wù)機關(guān) 受理專用章：代理申報中介機構(gòu)蓋早：清算組蓋章：經(jīng)辦人簽宇尺執(zhí)業(yè)證件號碼：受理人簽宇：經(jīng)辦人簽宇：申報日期：年 月曰代理申報日期：年 月曰受理日期：年 月曰附表一:資產(chǎn)處直損益明細(xì)表行次項目賬面 價值(1)計稅 基礎(chǔ)(2)可變現(xiàn)價值或 交易價格(3)資產(chǎn)處宣 損益(4) =(3) - (2)1貨幣資金1041216.661041216.661041216.6602短期投資*3

3、交易性金融資產(chǎn)#4應(yīng)收票據(jù)5厘收賬款6打預(yù)付賬款7應(yīng)收利息8應(yīng)收股利9應(yīng)收補貼款*10其他應(yīng)收款11存貨67765.9467765.942200-65565.9412待攤費用*13一年內(nèi)到期的非流動資產(chǎn)14其他流動資產(chǎn)15可供出售金融資產(chǎn)#16持有主到期投資#17長期應(yīng)收款#18長期股權(quán)投資19長期債權(quán)投資*20投資性房地產(chǎn)#21固定資產(chǎn)72421.5172421.5172421.51022在逹工程23工程物資24固定資產(chǎn)清理251生物資產(chǎn)#26 J油氣資產(chǎn)#27無形資產(chǎn)28開發(fā)支出#29商譽#30長期待攤費用31其他非流動資產(chǎn)32總計1181404.111181404.111115838.1

4、7-65565.94經(jīng)辦人簽宇：納稅人蓋章:附表二:員俵清償損益明細(xì)表行次項目賬面價值(1)計稅基礎(chǔ)(2)清償 金前(3)負(fù)債清償 損益(4) =(2) - (3)1短期借款2交易性金融負(fù)債#3應(yīng)付票據(jù)4應(yīng)付賬款3預(yù)收賬款6應(yīng)付職工薪酬#7應(yīng)付工資*8應(yīng)付福利費*9應(yīng)交稅費10應(yīng)付利息11應(yīng)付般利12其他應(yīng)交款*13其他應(yīng)付款24054.9324054.93024054.9314預(yù)提費用*15一年內(nèi)到期的非流動負(fù)債16其他流動負(fù)借17長期借款18應(yīng)付債券19長期應(yīng)付款20專項應(yīng)付款21預(yù)計負(fù)債#22其他非流動負(fù)債23總計24054.9324054.9324054.93經(jīng)辦人簽宇：納稅人蓋章:附

5、表三：剩余財產(chǎn)計算和分配明細(xì)表類別行次項目金額剩余財產(chǎn)計算1資產(chǎn)可變現(xiàn)價值或交易價格1041216.662清算費用13職工工資80004社會保險費用5法定補償金6清算稅金及附加7清算所得稅額18以前年度欠稅額9其他債務(wù)110剩余財產(chǎn)(1-29)1033216.6611其中：累計盈余公積|1138926.612累計未分配利潤-390273.78經(jīng)辦人簽宇：納稅人蓋章:剩余財產(chǎn)分配表股東名稱持有清 算企業(yè) 權(quán)益性 投資比 例()投資額分配的財產(chǎn) 金額其中：確認(rèn) 為般息紅 利金額投資轉(zhuǎn)讓 財產(chǎn)所得 金額扣繳個人 所得稅扣除個稅 后分配的 財產(chǎn)金額13(1)X3.125687532288.022339

6、5.408892.625082.6027205.4214X3.125687532288.0223395.408892.625082.6027205.4215X3.125687532288.0223395.408892.625082.6027205.4216(4)X3.125687532288.0223395.408892.625082.6027205.4217(5)X3.125687532288.0223395.408892.625082.6027205.4218x3.125687532288.0223395.408892.625082.6027205.4219X3.125687532288.

7、0223395.408892.625082.6027205.4220(8)X3.125687532288.0223395.408892.625082.6027205.4221(9)X3.125687532288.0223395.408892.625082.6027205.4222(io)x3.125687532288.0223395.408892.625082.6027205.4223(11)X3.125687532288.0223395.408892.625082.6027205.4224(12)X3.125687532288.0223395.408892.625082.6027205.42

8、25(13)X3.125687532288.0223395.408892.625082.6027205.4226(14)X3.125687532288.0223395.408892.625082.6027205.4227(15)X3.125687532288.0223395.408892.625082.6027205.4228(16)X3.125687532288.0223395.408892.625082.6027205.4229(17)X3.125687532288.0223395.408892.625082.6027205.4230(18)X3.125687532288.0223395.

9、408892.625082.6027205.4231(19)X3.125687532288.0223395.408892.625082.6027205.4232(20)X3.125687532288.0223395.408892.625082.6027205.4233(21)X3.125687532288.0223395.408892.625082.6027205.4234(22)X3.125687532288.0223395.408892.625082.6027205.4235(23)X3.125687532288.0223395.408892.625082.6027205.4236(24)

10、X3.125687532288.0223395.408892.625082.6027205.4237(25)X3.125687532288.0223395.408892.625082.6027205.4238(26)X3.125687532288.0223395.408892.625082.6027205.4239(27)X3.125687532288.0223395.408892.625082.6027205.4240(28)X3.125687532288.0223395.408892.625082.6027205.4241(29)X3.125687532288.0223395.408892.625082.6027205.4242(30)X3.125687532288.0223395.408892.625082.6027205.4243)X3.125687532288.02