財(cái)務(wù)會(huì)計(jì)英文詞匯

1、Accession Tax 財(cái)產(chǎn)增值稅、財(cái)產(chǎn)增益稅Additional Tax附加稅Admission Tax 入場稅Allowable Tax Credit稅款可抵免稅 ; 準(zhǔn)予扣除稅額Amended Tax Return 修正后稅款申報(bào)書Animal Slaughter Tax 動(dòng)物屠宰稅Annual Income Tax Return 年度所得稅申報(bào)表Assessed Tax. 估定稅額Assessment of Tax 稅捐估定Asset Tax 資產(chǎn)稅Back Tax 欠繳稅款 ;未繳稅額Business Tax （工商）營業(yè)稅 ; 工商稅 縮 CTT) <Capital Ta

2、x 資本稅 : 美按資本額稽征 ; 英指資本利得稅和資本轉(zhuǎn)讓稅（ 英資本轉(zhuǎn)讓稅Capital Transfer Tax 資本轉(zhuǎn)移稅 ; 資本過戶稅Company Income Tax / Company Tax 公司所得稅Corporate Profit Tax / Corporation Profit Tax 公司利潤稅 ; 公司利得稅Corporate Profits After Taxes 美 公司稅后利潤（額） ; 公司稅后收益（額Corporate Profits Before Taxes 美 公司稅前利潤（額） ; 公司稅前收益（Corporation Tax Act 美 公司稅法

3、Corporation Tax Rate 公司稅稅率Deferred Income Tax 遞延所得稅Deferred Income Tax Liability 遞延所得稅負(fù)債Deferred Tax 遞延稅額 ; 遞延稅額Development Tax 開發(fā)稅 ; 發(fā)展稅Direct Tax 直接稅Dividend Tax 股利稅 ; 股息稅Earnings After Tax 縮EAT）（納） 稅后盈利 ; （納）稅后收益（額）Earnings Before Interest and Tax（ 縮 EBIT ）繳付息稅前收益額 ; 息稅前利潤Effective Tax Rate 實(shí)際稅率E

4、mployment Tax 就業(yè)稅 ; 職業(yè)稅 ; 雇用稅Entertainment Tax 娛樂稅 ; 筵席捐Estate Tax 遺產(chǎn)稅Estimated Income Tax Payable估計(jì)應(yīng)付所得稅 ; 預(yù)估應(yīng)付所得稅Estimated Tax 估計(jì)稅金Exchange Tax 外匯稅Excise Tax 國內(nèi)稅 ; 國內(nèi)貨物稅營業(yè)稅 ; 執(zhí)照稅Export Tax 出口稅Export Tax Relief出口稅額減免Factory Payroll Taxes 工廠工薪稅Factory Tax 產(chǎn)品出廠稅Fine for Tax Overdue 稅款滯納金Fine on Tax M

5、akeup 補(bǔ)稅罰款Franchise Tax 特許經(jīng)營稅 ; 專營稅Free of Income Tax （ 縮 ） 美 免付所得稅Import Tax 進(jìn)口稅Income Before Interest and Tax利息前和稅前收益Income After Taxes 稅后收益 ; 稅后利潤Income Tax （ 縮IT ）所得稅Income Tax Benefit 所得稅可退稅款I(lǐng)ncome Tax Credit 所得稅稅額抵免Income Tax Deductions 所得稅扣款 ; 所得稅減除額Income Tax Exemption 所得稅免除額Income Tax Expen

6、se 所得稅費(fèi)用Income Tax Law 所得稅法Income Tax Liability 所得稅負(fù)債Income Tax on Enterprises 企業(yè)所得稅Income Tax Payable 應(yīng)付所得稅Income Tax Prepaid 預(yù)交所得稅Income Tax Rate 所得稅率Income Tax Return 所得稅申報(bào)表Income Tax Surcharge 所得附加稅Income Tax Withholding 所得稅代扣Increment Tax;Tax on Value Added 增值稅Individual Income Tax Return 個(gè)人所得稅

7、申報(bào)表Individual Tax 個(gè)人稅Inheritance Tax 美繼承稅 ;遺產(chǎn)稅 ; 遺產(chǎn)繼承稅; 投資減稅額Investment Tax Credit（ 縮ITC/ ）美投資稅款減除額 ;投資稅款寬減額Liability for Payroll Taxes應(yīng)付工薪稅Local Tax / Rates地方稅Luxury Tax 奢侈（品）稅Marginal Tax Rate 邊際稅率Notice of Tax Payment繳稅通知 ; 納稅通知書Nuisance Tax 美 繁雜捐稅 ; 小額消費(fèi)品稅Payroll Tax 工薪稅 ;工資稅 ;美工薪稅Payroll Tax Ex

8、pense 工薪稅支出 ; 工資稅支出Payroll Tax Return 工薪所得稅申報(bào)書 ; 工資所得稅申報(bào)書Personal Income Tax 個(gè)人所得稅Personal Income Tax Exemption個(gè)人所得稅免除Personal Tax 對(duì)人稅 ; 個(gè)人稅 ; 直接稅Prepaid Tax 預(yù)付稅捐Pretax Earnings 稅前收益 ; 稅前盈余 ; 稅前盈利Pretax Income 稅前收入 ; 稅前收益 ; 稅前所得Pretax Profit稅前利潤Product Tax 產(chǎn)品稅Production Tax 產(chǎn)品稅 ; 生產(chǎn)稅Profit Tax 利得稅 ;

9、利潤稅Progressive Income Tax累進(jìn)所得稅 ; 累退所得稅Progressive Income Tax rate累進(jìn)所得稅率Progressive Tax 累進(jìn)稅Progressive Tax Rate 累進(jìn)稅率Property Tax 財(cái)產(chǎn)稅Property Tax Payable 應(yīng)付財(cái)產(chǎn)稅Property Transfer Tax財(cái)產(chǎn)轉(zhuǎn)讓稅Rate of Taxation;Tax Rate稅率Reserve for Taxes 稅捐準(zhǔn)備（金）納稅準(zhǔn)備（金）Retail Taxes 零售稅Sales Tax 銷售稅 ; 營業(yè)稅Tax Accountant 稅務(wù)會(huì)計(jì)師Tax

10、 Accounting 稅務(wù)會(huì)計(jì)Tax Accrual Workpaper 應(yīng)計(jì)稅金計(jì)算表Tax Accruals 應(yīng)計(jì)稅金 ; 應(yīng)計(jì)稅款Tax Accrued / Accrued Taxes 應(yīng)計(jì)稅收Tax Administration 稅務(wù)管理Tax Audit 稅務(wù)審計(jì) ; 稅務(wù)稽核Tax Authority 稅務(wù)當(dāng)局Tax Benefit < 美 >納稅利益Tax Benefit Deferred 遞延稅款抵免Tax Bracket 稅（收等）級(jí) ; 稅別 ; 稅階 ; 稅檔Tax Collector 收稅員Tax Credits < 美>稅款扣除數(shù) ; 稅款減

11、除數(shù)Tax Deductible Expense 稅收可減費(fèi)用Tax Deductions < 美 >課稅所得額扣除數(shù)Tax Due （到期）應(yīng)付稅款Tax Evasion 逃稅 ;漏稅; 偷稅Tax Exemption / Exemption of Tax/ Tax Free 免稅（額）Tax Law 稅法Tax Liability 納稅義務(wù)Tax Loss 納稅損失 ; 稅損Tax on Capital Profit 資本利得稅 ; 資本利潤稅Tax on Dividends 股息稅 ; 紅利稅Tax Payment 支付稅款 ; 納稅Tax Penalty 稅務(wù)罰款Tax R

12、ate Reduction 降低稅率Tax Rebate （出口）退稅Tax Refund 退還稅款Tax Return 稅款申報(bào)書 ; 納稅申報(bào)表Tax Savings 稅金節(jié)約額Tax Withheld 扣繳稅款 ; 已預(yù)扣稅款Tax Year 課稅年度 ; 納稅年度Taxable 可征稅的Taxable Earnings; 應(yīng)納稅的 應(yīng)稅收入Taxable Income ( 縮 TI ）可征稅收入（額）; 應(yīng)（課）稅所得（額） ; 應(yīng)（課）稅收益（額）Taxable Profit 應(yīng)（課）稅利潤Taxation Guideline 稅務(wù)方針 ; 稅務(wù)指南Taxes Payable 應(yīng)繳稅

13、金，應(yīng)付稅款Tax-exempt Income 免稅收入 ; 免稅收益 ; 免稅所得Tax-free Profit 免稅利潤Taxpayer 納稅人Transaction Tax 交易稅 ; 流通稅Transfer Tax 轉(zhuǎn)讓稅 ; 過戶稅交易稅Turnover Tax 周轉(zhuǎn)稅 ; 交易稅Undistributed Taxable Income未分配課稅所得 ; 未分配應(yīng)稅收益Untaxed Income 未納稅所得 ; 未上稅收益Use Tax 使用稅Value Added Tax （ 縮VAT）增值稅Wage Bracket Withholding Table工新階層扣稅表Withhol

14、ding Income Tax < 美 >預(yù)扣所得稅 ; 代扣所得稅Withholding of Tax at Source 從源扣繳稅款Withholding Statement 扣款清單 ; 扣繳憑單Withholding Tax 預(yù)扣稅款Withholding Tax Form （代扣所得稅表）English Language Word or Term Chinese Language Word or TermINDIVIDUAL INCOME TAX WITHHOLDING RETUR扣N 繳個(gè)人所得稅報(bào)告表Withholding agent's file numb

15、er 扣繳義務(wù)人編碼Date of filingDay 日填表日期Month 月Year 年Monetary Unit金額單位RMB Yuan 人民幣元This return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The withholding agentsshould turn the tax withheld over to the State Treasury and fil

16、e the return with the local tax authorities within seven days after the end of the taxable month. 根據(jù)中華人民共和國個(gè)人所得稅法 第九條的規(guī)定，制定本表，扣繳義務(wù)人應(yīng)將本月扣繳的稅款在次月七日內(nèi)繳入國庫，并向當(dāng)?shù)囟悇?wù)機(jī)關(guān)報(bào)送本表。Withholding agent's name?扣繳義務(wù)人名稱Address? 地址Telephone Number 電話 ?Tax payer's name? 納稅義務(wù)人姓名Tax payer's file number納稅人編碼 ?Unit&

17、#39;s name and Address?工作單位及地址 ?Categories of income 所得項(xiàng)目 ?Income period 所得時(shí)間 ?Revenue 收入額Renminbi (RMB)? 人民幣 ?Foreign currency 外幣 ?Name of currency? 貨幣名稱 ?Amount 金額 ?Exchange rate 外匯牌價(jià)Renminbi (RMB) converted into折合人民幣Total? 人民幣合計(jì)Deductions? 減費(fèi)用額Taxable Income? 應(yīng)納稅所得額 ?Tax rate? 稅率 ?Quick calculati

18、on 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(hào) ?Date of tax payment? 納稅日期 ?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(wù)人填寫完稅證，應(yīng)在送此表時(shí)附完稅證Withholding total amount yuan?合計(jì)扣繳金額 元 ?Declaration by With

19、holding agent?扣繳義務(wù)人聲明 ?副聯(lián)份I declare that the return is filled out in accordance with the INDIVIDUAL INCOME 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(bào)報(bào)表是根據(jù)中華人民共和國個(gè)人所得稅法的規(guī)定填報(bào)的，我確信它是真實(shí)的，可靠的，完整 的。?Sig

20、nature? 簽字General Accountant (signature)?會(huì)計(jì)主管人簽字 ?Responsible officer (signature)?負(fù)責(zé)人簽字Withholding agent （seal）?扣繳單位（或個(gè)人）蓋章For official use? 由以下稅務(wù)機(jī)關(guān)填寫Value Added Tax Payable Statement（應(yīng)交增值稅明細(xì)表）English Language Word or Term Chinese Language Word or Term Name of enterprise 編制單位 ?Items? 項(xiàng)目 ?Line No.? 行

21、次 ?Current Month? 本月數(shù)Current Year Cumulative Amount?年末累計(jì)數(shù)Amount not yet deducted at beginning of year (represented by a "-" sign)年初未抵扣數(shù)(用 "-" 反映) ?VAT on sales出口退稅銷項(xiàng)稅額 ?VAT Refund for exported goodsAmount transferred out from VAT on purchase?進(jìn)項(xiàng)稅額轉(zhuǎn)出數(shù)Transfer out overpaid VAT?轉(zhuǎn)出多交增

22、值稅 ?VAT on purchase? 進(jìn)項(xiàng)稅額 ?VAT Paid? 已交稅金 ?Tax reduced and exempted減免稅款 ?VAT payable on domestic sales offset against VAT on purchase for export sales 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額Transfer out unpaid VAT轉(zhuǎn)出未交增值稅 ?期末未抵扣數(shù)Amount not deducted at end of period (represented by a "-" sign)(用 "-" 號(hào)反映) ?VA

23、T unpaid? 未交增值稅 ?Amount unpaid at beginning of year (amount overpaid represented by a "-" sign) 年初未交數(shù)(多交數(shù)以 "-" 號(hào)反映) ?Amount transfer in at current period (amount overpaid represented by a "-" sig n)? 本期轉(zhuǎn)入數(shù)(多交數(shù)以 "-" 號(hào)反映) ?Amount paid at current period? 本期已交數(shù)Amo

24、unt unpaid at end of period (amount overpaid represented by a "-" sign) 期末未交數(shù)(多交數(shù)以 "-" 號(hào)反映)Head of unit? 單位負(fù)責(zé)人Finance employee in charge?財(cái)務(wù)負(fù)責(zé)人Double-check 復(fù)核 ?Prepared by? 制表Enterprise Income Tax - Annual Tax Return企業(yè)所得稅年度申報(bào)表）English Language Word or Term Chinese Language Word or

25、 TermIncome Tax on Enterprises Annual Tax Return?企業(yè)所得稅年度納稅申報(bào)表Taxation period?稅款所屬時(shí)間Monetary Unit? 金額單位Taxpayer's registration number?納稅人識(shí)別號(hào) ?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

26、開戶銀行 ?Bank account number 賬號(hào)Gross revenue 收入總額Line No.? 行次Items 項(xiàng)目Business income? 銷售（營業(yè)）收入 ?Less: Sales return? 減：銷售退回 ?Depreciation 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(fèi)收益 ?Investment income 投資收益 ?Net income

27、in investment transfer?Rental net income? 租賃凈收益 ?Exchange net income? 匯兌凈收益 ?Net income from asset/inventory surplus?投資轉(zhuǎn)讓凈收益資產(chǎn)盤盈凈收益 ?Subsidy income? 補(bǔ)貼收入 ?Other income? 其他收入Final. total income?收入總額合計(jì) ?Operating expenses?銷售（營業(yè)）成本 ?Sales tax? 銷售稅金及附加 ?Total period expenses? 期間費(fèi)用合計(jì) ?Deduction items 扣除項(xiàng)

28、目Including salary bonus Employee benefits. Employee labor union dues. Employee education expenses?其中：工資薪金 職工福利費(fèi)、職工工會(huì)經(jīng)費(fèi)、職工教育經(jīng)費(fèi)Depreciation of fixed 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(fèi)用 ?Net interest expense?利息凈支出 ?Excha

29、nge net loss? 匯兌凈損失 ?Rental net expense?租金凈支出 ?Head office administrative expense?上繳總機(jī)構(gòu)管理費(fèi) ?Entertainment expenses?業(yè)務(wù)招待費(fèi) ?Taxation expense? 稅金Loss on bad debts? 壞賬損失 ?Additional bad debts provision for prior year?增提的壞賬準(zhǔn)備金 ?Net loss due to inventory shortage, spoilage and obsolescence? 資產(chǎn)盤虧、毀損和 報(bào)廢凈損失

30、投資轉(zhuǎn)讓凈損失社會(huì)保險(xiǎn)繳款 勞動(dòng)保護(hù)費(fèi) ?Net loss in investment transfer?National insurance payment? Workers insurance expense?Advertising expenditure廣告支出Donations Contributed? 捐贈(zèng)支出審計(jì)、咨詢、訴訟費(fèi)Auditing, consulting and litigation expensesTravelling expenses? 差旅費(fèi)Conference expenses? 會(huì)議費(fèi)運(yùn)輸、Transportation, packing, handling a

31、nd insurance exhibition expense on sales礦產(chǎn)資源補(bǔ)償費(fèi) ?其他扣除費(fèi)用項(xiàng)目 應(yīng)納稅所得額的計(jì)算 納稅調(diào)整前所得 ?裝卸、包裝、保險(xiǎn)展覽等銷售費(fèi)用加：納稅調(diào)整增加額 ?Bankruptcy compensation cost? Other deductible expense items? Taxable income calculation? Income before tax adjustment?Plus: Adjustment for additional tax payment?Including salary bonus tax adjustm

32、entAdjustment to tax payment for employee benefits , employee labor union dues, employeeeducation expense. 其中：工資薪金納稅調(diào)整額職工福利費(fèi)、職工工會(huì)經(jīng)費(fèi)和職工教育經(jīng) 費(fèi)的納稅調(diào)整額 ?Interest expense tax payment adjustment amount? Entertainment expenses tax adjustment amount? Advertising expenditure tax payment adjustment amount Tax a

33、djustment for contribution expenditure? Donations Contributed Tax Adjustment?利息支出納稅調(diào)整額 ?業(yè)務(wù)招待費(fèi)納稅調(diào)整額 廣告支出納稅調(diào)整額 ? 贊助支出納稅調(diào)整額 ?Tax adjustment for depreciation and amortisation expenditure 調(diào)整額 Loss on bad debts tax payment adjustment amount? Provision for bad debts tax payment adjustment amount Penalties

34、paid for late late tax payment? Inventory revaluation reserve?捐贈(zèng)支出納稅調(diào)整額 ?折舊、攤銷支出納稅Short term investments depreciation reserve? Long term investments depreciation reserve Plus other taxable items adjustment?Less: Deduction for tax adjustment壞賬損失納稅調(diào)整額 壞賬準(zhǔn)備納稅調(diào)整額 ? 罰款、罰金或滯納金 ? 存貨跌價(jià)準(zhǔn)備 ?短期投資跌價(jià)準(zhǔn)備 ? 長期投資減值準(zhǔn)

35、備 ? 其他納稅調(diào)整增加項(xiàng)目Including research and development expenses?Other tax deductible items? After tax adjusted income? Less: Prior year deficiency?Less: tax-exempt income減：納稅調(diào)整減少額 其中：研究開發(fā)費(fèi)用附加扣除額 其他納稅調(diào)整減少項(xiàng)目納稅調(diào)整后所得 減：彌補(bǔ)以前年度虧損 減：免稅所得 ?Including government loan interest income?Tax free income subsidy?免稅的補(bǔ)貼收入T

36、ax free investment income?免于補(bǔ)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(yīng)納稅所得額 ? Applicable tax rate? 適用稅率 Income tax payable? 應(yīng)繳所得稅額 Less: amount overpaid at beginning of period? Prepaid income tax? 已預(yù)繳的所得稅額 ?其中：國債利息所得 ?減：期初多繳所得稅額 ?Tax allowanc

37、e for domestic investment?應(yīng)補(bǔ)稅的境內(nèi)投資收益的抵免稅額應(yīng)補(bǔ)稅的境外投資收益的抵免稅額 經(jīng)批準(zhǔn)減免的所得稅額 ?納稅人代表簽章Tax allowance for foreign investment Approved income tax reduction Taxpayer's representative's seal Taxpayer's unit's seal Date? 日期 ? Agent's company seal Responsible person?納稅人單位公章代理申報(bào)中介機(jī)構(gòu)簽章經(jīng)辦人Registered

38、 number of responsible person? 經(jīng)辦人執(zhí)業(yè)證件號(hào)碼 ? Completed by tax authority? 以下由稅務(wù)機(jī)關(guān)填寫Date return receive? 受理申報(bào)日期 Person approving? 審核人 ?Date of approval?審核日期 ?Tax Authority's Seal?受理申報(bào)稅務(wù)機(jī)關(guān)公章 ?Excise tax, tax return? 營業(yè)稅納稅申報(bào)表 ? Date of filing?填表日期 ?Taxpayer's registration number? 納稅人識(shí)別號(hào) Renminbi (

39、yuan,jiao,fen)? 元(列至角分) ?Taxpayer's Name? 納稅人名稱 ?Taxation period? 稅款所屬時(shí)間 ?Tax Items? 稅目 ?Operating items? 經(jīng)營項(xiàng)目Turnover? 營業(yè)額 ?Total Income? 全部收入 ?Tax exempt items? 不征稅項(xiàng)目Abatement item 減除項(xiàng)目 ?Tax reduced items 減免稅項(xiàng)目 ?Turnover tax payable?應(yīng)稅營業(yè)額 ?Current Period? 本期 ?Tax amount payable? 應(yīng)納稅額 ?Less tax

40、 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(bào)，由納稅人填寫以下各欄General Accountant (seal)?會(huì)計(jì)主管(簽章)Tax payer (seal)? 納稅人(公章)If this return is filled by an authorized agent, following should be completed by that agent. 如委托代理人填報(bào)，由代理人填寫以下各欄Agent'

41、;s Name? 代理人名稱Address? 地址 ?以下由稅務(wù)機(jī)關(guān)填寫 收到申報(bào)表日期 ?印花稅納稅申報(bào)表 ?納稅人識(shí)別號(hào) ?Agent's seal? 代理人（公章）Completed by tax authority? Received by tax authority? Received by? 接收人 ? Tax return for stamp tax?Taxpayer's registration number?Taxpayer's Name? 納稅人名稱 ? Taxation period? 稅款所屬時(shí)間 ? Tax payment receipt?應(yīng)稅

42、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(jìn) ?Current period use? 本期貼花 ?Current Period balance?本期結(jié)存If this return if filled by a tax payer, the following should be c

43、ompleted by that tax payer.如納稅人填報(bào)，由納稅人填寫以下各欄General Accountant (seal) 會(huì)計(jì)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(bào)，由代理人填寫以下各欄Agent's Name 代理人名稱 ?Agent's address? 代理人地址 ?Agent's seal? 代理人(公章)Compl

44、eted by tax authority? 以下由稅務(wù)機(jī)關(guān)填寫Received by tax authority?收到申報(bào)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(bào)表 ?Tax year 納稅年度This return is designed in accordance with the provisions of Article of 16 andDetailed rules and Regulations of Article 95 of FOREIGNI NVESTMENTB USINESS

45、I NCOME 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 (China) audits report and related explanation should be attached.?根據(jù)中華人民共和國

46、外商投資企業(yè)和外國企業(yè)所得稅法 第十六條及其實(shí)施細(xì)則第九十五條的規(guī)定， 特制定本表， 你企業(yè)應(yīng)當(dāng)納稅年度終了后 4 個(gè)月內(nèi)如實(shí)填寫本表，報(bào)送當(dāng)?shù)囟悇?wù)機(jī)關(guān)，并附送財(cái)務(wù)會(huì)計(jì)報(bào)表、中國注冊會(huì)計(jì)師查賬報(bào) 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(hào) ?Net revenue 收入凈額 ?Deduction 扣除額 ?Taxable income calculation?應(yīng)納稅所得額的

47、計(jì)算核定應(yīng)納稅所得額的計(jì)算 ? 應(yīng)納企業(yè)所得稅額的計(jì)算 應(yīng)納地方所得稅額的計(jì)算 ?Approved taxable income calculation? Company income tax payable calculation? Local income tax payable calculation? Items? 項(xiàng)目本年銷售（銷貨）Net amount of current year merchandise sales or business income 或營業(yè)收入凈額 ?Current year operating expense (for merchandise sales

48、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(fèi)用、財(cái)務(wù)費(fèi)用及管理費(fèi)用Current year tax expense relating to merchandise sales or business operations?年度銷售(銷貨)或營業(yè)稅金 ?Deduction total 扣除額合計(jì)Including entertainment expenses?其中：交際應(yīng)酬費(fèi) ?Salary and welfare