稅收報表詞匯

1、 PAGE 18稅收報表詞匯Withhollding Tax FForm （代代扣所得稅表表）Ennglishh Langguage Word or Teerm Chhinesee Langguage Word or Teerm INNDIVIDDUAL IINCOMEE TAX WITHHHOLDINNG RETTURN 扣扣繳個人所得得稅報告表Withhholdinng ageents file numbeer 扣繳義義務(wù)人編碼Date of fiiling 填表日期Day 日日Monthh 月Year 年Monettary UUnit 金金額單位RMB YYuan 人人民幣 元This

2、returrn is desiggned iin acccordannce wiith thhe proovisioons off Artiicle 99 of IINDIVIIDUAL INCOMME TAXX LAW OF THHE PEOOPLESS REPUUBLIC OF CHHINA. The wwithhooldingg agennts shhould turn the ttax wiithhelld oveer to the SState Treassury aand fiile thhe retturn wwith tthe loocal ttax auuthoriities

3、 withiin sevven daays affter tthe ennd of the ttaxablle monnth.根據(jù)中華華人民共和國國個人所得稅稅法第九條條的規(guī)定，制制定本表，扣扣繳義務(wù)人應(yīng)應(yīng)將本月扣繳繳的稅款在次次月七日內(nèi)繳繳入國庫，并并向當?shù)囟悇?wù)務(wù)機關(guān)報送本本表。Withhholdinng ageents name 扣繳義務(wù)人人名稱Addreess 地址址Telepphone Numbeer 電話Tax ppayers namme 納稅義義務(wù)人姓名Tax ppayers fille nummber 納納稅人編碼Units namme andd Addrress 工工作單位及地

4、地址Categgoriess of iincomee 所得項目目Incomme perriod 所所得時間Revennue 收入入額Renmiinbi （RRMB） 人人民幣Foreiign cuurrenccy 外幣Name of cuurrenccy 貨幣名名稱Amounnt 金額Exchaange rrate 外外匯牌價Renmiinbi （RRMB）coonvertted innto 折合合人民幣Totall 人民幣合合計Deducctionss 減費用額額Taxabble Inncome 應(yīng)納稅所得得額Tax rrate 稅稅率Quickk calcculatiion deeduct

5、iion 速算算扣除數(shù)Amounnt of tax wwithheeld 扣繳繳所得稅額Tax ccertifficatee numbber 完稅稅證字號Date of taax payyment 納稅日期In caase thhe taxx certtificaate iss fillled ouut by withhholdinng ageent, tthis rreturnn shouuld bee submmittedd togeether with 如果由扣繳繳義務(wù)人填寫寫完稅證，應(yīng)應(yīng)在送此表時時附完稅證副副聯(lián)份Withhholdinng tottal ammount yuan 合計

6、扣繳金金額元Declaaratioon by Withhholdinng ageent 扣繳繳義務(wù)人聲明明I decclare that the rreturnn is ffilledd out in acccordaance wwith tthe INNDIVIDDUAL IINCOMEE TAX LAW OOF THEE PEOPPLES REPUBBLIC OOF CHIINA, aand I belieeve thhat thhe Staatemennts coontainned inn thiss retuurn arre truue, coorrectt and compllete

7、.我聲明：此此扣繳申報報報表是根據(jù)中中華人民共和和國個人所得得稅法的規(guī)規(guī)定填報的，我我確信它是真真實的，可靠靠的，完整的的。Signaature 簽字Generral Acccounttant （ssignatture） 會計主管人人簽字Respoonsiblle offficer （signnaturee） 負責人人簽字Withhholdinng ageent （sseal） 扣繳單位（或或個人）蓋章章For oofficiial usse 由以下下稅務(wù)機關(guān)填填寫Valuee Addeed Taxx Payaable SStatemment （應(yīng)應(yīng)交增值稅明明細表）Engliish Laan

8、guagge Worrd or Term Chineese Laanguagge Worrd or Term Name of ennterprrise 編編制單位Itemss 項目Line No. 行行次Curreent Moonth 本本月數(shù)Curreent Yeear Cuumulattive AAmountt 年末累計計數(shù)Amounnt nott yet deduccted aat begginninng of year （reprresentted byy a - siggn） 年初初未抵扣數(shù)（用用-反映映）VAT oon salles銷項稅額VAT RRefundd for expo

9、rrted ggoods 出口退稅Amounnt traansferrred oout frrom VAAT on purchhase 進進項稅額轉(zhuǎn)出出數(shù)Transsfer oout ovverpaiid VATT 轉(zhuǎn)出多交交增值稅VAT oon purrchasee 進項稅額額VAT PPaid 已已交稅金Tax rreduceed andd exemmpted減減免稅款VAT ppayablle on domesstic ssales offseet agaainst VAT oon purrchasee for exporrt salles 出口口抵減內(nèi)銷產(chǎn)產(chǎn)品應(yīng)納稅額額Transsfe

10、r oout unnpaid VAT 轉(zhuǎn)轉(zhuǎn)出未交增值值稅Amounnt nott deduucted at ennd of periood （reepreseented by a - ssign）期期末未抵扣數(shù)數(shù)（用-號反映）VAT uunpaidd 未交增值值稅Amounnt unppaid aat begginninng of year （amouunt ovverpaiid reppresennted bby a - siign） 年年初未交數(shù)（多多交數(shù)以-號反映）Amounnt traansferr in aat currrent periood （ammount overppaid

11、rrepressentedd by aa - sign） 本期轉(zhuǎn)入數(shù)數(shù)（多交數(shù)以以-號反反映）Amounnt paiid at curreent peeriod 本期已交數(shù)數(shù)Amounnt unppaid aat endd of pperiodd （amoount ooverpaaid reepreseented by a - ssign） 期末未交數(shù)數(shù)（多交數(shù)以以-號反反映）Head of unnit 單位位負責人Finannce emmployeee in chargge 財務(wù)負負責人Doublle-cheeck 復(fù)核核Prepaared bby 制表Enterrprisee Incoom

12、e Taax - AAnnuall Tax Returrn （企業(yè)業(yè)所得稅年度度申報表）Engliish Laanguagge Worrd or Term Chineese Laanguagge Worrd or Term Incomme Taxx on EEnterpprisess Annuual Taax Retturn 企企業(yè)所得稅年年度納稅申報報表Taxattion pperiodd 稅款所屬屬時間Monettary UUnit 金金額單位Taxpaayerss regiistrattion nnumberr 納稅人識識別號Taxpaayerss Namee 納稅人名名稱Taxpaay

13、erss Addrress 納納稅人地址Zip ccode （ppostcoode） 郵郵政編碼Type of buusinesss 登記注注冊類型Indusstry ttype 行行業(yè)Taxpaayerss bankk 納稅人開開戶銀行Bank accouunt nuumber 賬號Grosss reveenue 收收入總額Line No. 行行次Itemss 項目Businness iincomee 銷售（營營業(yè)）收入Less： Salees retturn 減減：銷售退回回Depreeciatiion alllowannce 折扣扣與折讓Net ooperatting rrevenuue

14、 銷售（營營業(yè)）收入凈凈額Amounnt of exemppt inccome iincludded 其中中：免稅的銷銷售（營業(yè)）收收入Incomme froom royyaltiees 特許權(quán)權(quán)使用費收益益Invesstmentt incoome 投資資收益Net iincomee in iinvesttment transsfer 投投資轉(zhuǎn)讓凈收收益Rentaal nett incoome 租賃賃凈收益Exchaange nnet inncome 匯兌凈收益益Net iincomee fromm asseet/invventorry surrplus 資產(chǎn)盤盈凈凈收益Subsiidy in

15、ncome 補貼收入Otherr incoome 其他他收入Finall. tottal inncome 收入總額合合計Operaating expennses 銷銷售（營業(yè)）成成本Saless tax 銷售稅金及及附加Totall periiod exxpensees 期間費費用合計Deducction itemss 扣除項目目Incluuding salarry bonnus Emmployeee bennefitss. Empployeee laboor uniion duues. EEmployyee edducatiion exxpensees 其中：工資薪金 職工福利費費、職工工會

16、會經(jīng)費、職工工教育經(jīng)費Depreeciatiion off fixeed asssets 固固定資產(chǎn)折舊舊Amorttisatiion onn intaangiblle asssets aand deeferreed asssets 無無形資產(chǎn)、遞遞延資產(chǎn)攤銷銷Reseaarch aand deeveloppment expennses 研研究開發(fā)費用用Net iintereest exxpensee 利息凈支支出Exchaange nnet looss 匯兌兌凈損失Rentaal nett expeense 租租金凈支出Head officce admministtrativve exppe

17、nse 上繳總機構(gòu)構(gòu)管理費Enterrtainmment eexpensses 業(yè)務(wù)務(wù)招待費Taxattion eexpensse 稅金Loss on baad debbts 壞賬賬損失Addittionall bad debtss provvisionn for priorr yearr 增提的壞壞賬準備金Net lloss ddue too inveentoryy shorrtage, spoiilage and oobsoleescencce 資產(chǎn)盤盤虧、毀損和和報廢凈損失失Net lloss iin invvestmeent trransfeer 投資轉(zhuǎn)轉(zhuǎn)讓凈損失Natioonal i

18、insuraance ppaymennt 社會保保險繳款Workeers innsurannce exxpensee 勞動保護護費Adverrtisinng exppenditture 廣廣告支出Donattions Contrributeed 捐贈支支出Auditting, consuultingg and litiggationn expeenses 審計、咨詢詢、訴訟費Traveellingg expeenses 差旅費Confeerencee expeenses 會議費Transsportaation, packking, handlling aand innsurannce exxh

19、ibittion eexpensse on saless 運輸、裝裝卸、包裝、保保險展覽等銷銷售費用Bankrruptcyy comppensattion ccost 礦礦產(chǎn)資源補償償費Otherr deduuctiblle exppense itemss 其他扣除除費用項目Taxabble inncome calcuulatioon 應(yīng)納稅稅所得額的計計算Incomme beffore ttax addjustmment 納納稅調(diào)整前所所得Plus： Adjuustmennt forr addiitionaal taxx paymment 加加：納稅調(diào)整整增加額Incluuding sala

20、rry bonnus taax adjjustmeent Addjustmment tto taxx paymment ffor emmployeee bennefitss , emmployeee labbor unnion ddues, emplooyee eeducattion eexpensse.其中：工資資薪金納稅調(diào)調(diào)整額職工福福利費、職工工工會經(jīng)費和和職工教育經(jīng)經(jīng)費的納稅調(diào)調(diào)整額Interrest eexpensse taxx paymment aadjusttment amounnt 利息支支出納稅調(diào)整整額Enterrtainmment eexpensses taax adjju

21、stmeent ammount 業(yè)務(wù)招待費費納稅調(diào)整額額Adverrtisinng exppenditture ttax paaymentt adjuustmennt amoount 廣廣告支出納稅稅調(diào)整額Tax aadjusttment for ccontriibutioon exppenditture 贊贊助支出納稅稅調(diào)整額Donattions Contrributeed Taxx Adjuustmennt 捐贈支支出納稅調(diào)整整額Tax aadjusttment for ddeprecciatioon andd amorrtisattion eexpenddituree 折舊、攤攤銷支出納

22、稅稅調(diào)整額Loss on baad debbts taax payyment adjusstmentt amouunt 壞賬賬損失納稅調(diào)調(diào)整額Proviision for bbad deebts ttax paaymentt adjuustmennt amoount 壞壞賬準備納稅稅調(diào)整額Penallties paid for llate llate ttax paaymentt 罰款、罰罰金或滯納金金Invenntory revalluatioon resserve 存貨跌價準準備Shortt termm inveestmennts deepreciiationn reseerve 短短期投

23、資跌價價準備Long term invesstmentts deppreciaation reserrve 長期期投資減值準準備Plus otherr taxaable iitems adjusstmentt 其他納稅稅調(diào)整增加項項目Less： Deduuctionn for tax aadjusttment 減：納稅調(diào)調(diào)整減少額Incluuding reseaarch aand deeveloppment expennses 其其中：研究開開發(fā)費用附加加扣除額Otherr tax deducctiblee itemms 其他納納稅調(diào)整減少少項目Afterr tax adjussted iin

24、comee 納稅調(diào)整整后所得Less： Prioor yeaar defficienncy 減：彌補以前年年度虧損Less： tax-exemppt inccome 減減：免稅所得得Incluuding goverrnmentt loann inteerest incomme 其中：國債利息所所得Tax ffree iincomee subssidy 免免稅的補貼收收入Tax ffree iinvesttment incomme 免于補補稅的投資收收益Tax ffree ttechnoology transsfer iincomee 免稅的技技術(shù)轉(zhuǎn)讓收益益Otherr tax free inc

25、omme 其他免免稅所得Taxabble Inncome 應(yīng)納稅所得得額Appliicablee tax rate 適用稅率Incomme taxx payaable 應(yīng)應(yīng)繳所得稅額額Less： amouunt ovverpaiid at beginnning of peeriod 減：期初多多繳所得稅額額Prepaaid inncome tax 已已預(yù)繳的所得得稅額Tax aallowaance ffor doomestiic invvestmeent 應(yīng)補補稅的境內(nèi)投投資收益的抵抵免稅額Tax aallowaance ffor fooreignn inveestmennt 應(yīng)補稅稅的境外投

26、資資收益的抵免免稅額Approoved iincomee tax reducction 經(jīng)批準減免免的所得稅額額Taxpaayerss reprresenttativees seeal 納稅稅人代表簽章章Taxpaayerss unitts seeal 納稅稅人單位公章章Date 日期Agentts coompanyy seall 代理申報報中介機構(gòu)簽簽章Respoonsiblle perrson 經(jīng)經(jīng)辦人Regissteredd numbber off respponsibble peerson 經(jīng)辦人執(zhí)業(yè)業(yè)證件號碼Complleted by taax autthoritty 以下由由稅務(wù)機

27、關(guān)填填寫Date returrn recceive 受理申報日日期Persoon appprovinng 審核人人Date of appprovaal 審核日日期Tax AAuthorrityss Seall 受理申報報稅務(wù)機關(guān)公公章Excisse taxx, taxx retuurn 營業(yè)業(yè)稅納稅申報報表Date of fiiling 填表日期Taxpaayerss regiistrattion nnumberr 納稅人識識別號Renmiinbi （yyuan,jjiao,ffen） 元元（列至角分分）Taxpaayerss Namee 納稅人名名稱Taxattion pperiodd 稅款

28、所屬屬時間Tax IItems 稅目Operaating itemss 經(jīng)營項目目Turnoover 營營業(yè)額Totall Incoome 全部部收入Tax eexemptt itemms 不征稅稅項目Abateement item 減除項目Tax rreduceed iteems 減免免稅項目Turnoover ttax paayablee 應(yīng)稅營業(yè)業(yè)額Curreent Peeriod 本期Tax aamountt payaable 應(yīng)應(yīng)納稅額Less tax ppaid 減減免稅額If thhis reeturn is fiilled by taax payyer, tthe foollo

29、wiing shhould be coompletted byy thatt tax payerr. 如納稅稅人填報，由由納稅人填寫寫以下各欄Generral Acccounttant （sseal） 會計主管（簽簽章）Tax ppayer （seall） 納稅人人（公章）If thhis reeturn is fiilled by ann authhorizeed ageent, ffollowwing sshouldd be ccompleeted bby thaat ageent. 如如委托代理人人填報，由代代理人填寫以以下各欄Agentts Naame 代理理人名稱Addreess 地

30、址址Agentts seeal 代理理人（公章）Complleted by taax autthoritty 以下由由稅務(wù)機關(guān)填填寫Receiived bby taxx authhorityy 收到申報報表日期Receiived bby 接收人人Tax rreturnn for stampp tax 印花稅納稅稅申報表Taxpaayerss regiistrattion nnumberr 納稅人識識別號Taxpaayerss Namee 納稅人名名稱Taxattion pperiodd 稅款所屬屬時間Tax ppaymennt recceipt 應(yīng)稅憑證名名稱Numbeer of unitss

31、 件數(shù)Appliicablee tax rate 適用稅率Amounnt taxx paidd 已納稅額額Stampp purcchasess infoormatiion 購花花貼情況Stampps on hand at beeginniing off periiod 上期期結(jié)存Curreent peeriod purchhases 本期購進Curreent peeriod use 本本期貼花Curreent Peeriod balannce 本期期結(jié)存If thhis reeturn if fiilled by a tax ppayer, the folloowing shoulld be

32、complleted by thhat taax payyer. 如如納稅人填報報，由納稅人人填寫以下各各欄Generral Acccounttant （sseal） 會計主管（簽簽章）Tax ppayer （seall） 納稅人人（公章）If thhis reeturn is fiilled by ann authhorizeedagentt .thee folllowingg shouuld bee comppletedd by tthat aagent如委托代理理人填報，由由代理人填寫寫以下各欄Agentts Naame 代理理人名稱Agentts adddresss 代理人地地址Age

33、ntts seeal 代理理人（公章）Complleted by taax autthoritty 以下由由稅務(wù)機關(guān)填填寫Receiived bby taxx authhorityy 收到申報報表日期Annuaal Inccome TTax reeturn for FForeiggn Commpaniees 外商投投資企業(yè)和外外國企業(yè)年度度所得稅申報報表Tax yyear 納納稅年度This returrn is desiggned iin acccordannce wiith thhe proovisioons off Artiicle oof 16 and DDetailled ruule

34、s aand Reegulattions of Arrticlee 95 oof FORREIGN INVESSTMENTT BUSIINESS INCOMME TAXX LAW OF THHE PEOOPLESS REPUUBLIC OF CHHINA. The ccompanny shoould ffill tthe reeturn and tturn iit oveer to the llocal tax aauthorritiess withhin foour moonths of fiiscal year end. The ffinanccial aaccounnts ceertif

35、iicate publiic acccountss （Chiina） aauditss repoort annd rellated explaanatioon shoould bbe atttachedd.根據(jù)中華華人民共和國國外商投資企企業(yè)和外國企企業(yè)所得稅法法第十六條條及其實施細細則第九十五五條的規(guī)定，特特制定本表，你你企業(yè)應(yīng)當納納稅年度終了了后4個月內(nèi)內(nèi)如實填寫本本表，報送當當?shù)囟悇?wù)機關(guān)關(guān)，并附送財財務(wù)會計報表表、中國注冊冊會計師查賬賬報告及有關(guān)關(guān)的說明材料料。Zip ccode （ppostcoode） 郵郵政編碼Indusstry ttype 行行業(yè)Date tradiing coo

36、mmencced 開始始生產(chǎn)、經(jīng)營營日期Profiit makking yyear 開開始獲利年度度Bank accouunt 銀行行賬號Net rrevenuue 收入凈凈額Deducction 扣除額Taxabble inncome calcuulatioon 應(yīng)納稅稅所得額的計計算Approoved ttaxablle inccome ccalcullationn 核定應(yīng)納納稅所得額的的計算Compaany inncome tax ppayablle callculattion 應(yīng)應(yīng)納企業(yè)所得得稅額的計算算Locall incoome taax payyable calcuulatioo

37、n 應(yīng)納地地方所得稅額額的計算Itemss 項目Net aamountt of ccurrennt yeaar merrchanddise ssales or buusinesss inccome本年年銷售（銷貨貨）或營業(yè)收收入凈額Curreent yeear opperatiing exxpensee （forr mercchandiise saales oor bussinesssincomme） 本年年銷售（銷貨貨）或營業(yè)成成本Curreent yeear fiinancee, admministtratioon andd overrhead expennses rrelatiing t

38、oo mercchandiise saales oor bussinesss 本年度銷銷售（銷貨）或或營業(yè)費用、財財務(wù)費用及管管理費用Curreent yeear taax exppense relatting tto merrchanddise ssales or buusinesss opeeratioons 本年年度銷售（銷銷貨）或營業(yè)業(yè)稅金Deducction totall 扣除額合合計Incluuding enterrtainmment eexpensses 其中中：交際應(yīng)酬酬費Salarry andd welffare ffund eexpensse 工資、福福利費Rentaal

39、exppense 租金支出Royallty 特許許權(quán)使用費Interrest eexpensse 利息支支出Depreeciatiion exxpensee 折舊費Curreent yeear prrofit （or lloss） from merchhandisse salles orr busiiness本本年銷售（銷銷貨）或營業(yè)業(yè)利潤（虧損損）額Otherr busiiness profiit （orr losss） amoount iin currrent year 本年其他業(yè)業(yè)務(wù)利潤（虧虧損）額Net aamountt of ccurrennt yeaar nonn-operratingg incoome annd exppense本本年營業(yè)外收收支凈額Taxabble Inncome 應(yīng)納稅所得得額Curreent yeear tootal iincomee 本年收入入總額Taxabble Inncome 應(yīng)納稅所得得額Tax rrate