財(cái)務(wù)會(huì)計(jì)英文詞匯

AccessionTax財(cái)產(chǎn)增值稅、財(cái)產(chǎn)增益稅AdditionalTaxAdditionalTax附加稅AdmissionTax入場(chǎng)稅AllowableTaxCredit稅款可抵免稅;準(zhǔn)予扣除稅額AmendedTaxReturn修正后稅款申報(bào)書(shū)AnimalSlaughterTax動(dòng)物屠宰稅AnnualIncomeTaxReturn年度所得稅申報(bào)表AssessedTax.估定稅額AssessmentofTax稅捐估定AssetTax資產(chǎn)稅BackTax欠繳稅款;未繳稅額BusinessTax（工商）營(yíng)業(yè)稅;工商稅CapitalTax資本稅:＜美〉按資本額稽征;＜英〉指資本利得稅和資本轉(zhuǎn)讓稅（=［縮］CTT）＜英〉資本轉(zhuǎn)讓稅CapitalTransferTax資本轉(zhuǎn)移稅;資本過(guò)戶(hù)稅CompanyIncomeTax/CompanyTax公司所得稅CorporateProfitTax/CorporationProfitTax公司利潤(rùn)稅;公司利得稅CorporateProfitsAfterTaxes＜美＞公司稅后利潤(rùn)（額）;公司稅后收益（額）1

CorporateProfitsBeforeTaxes＜美＞公司稅前利潤(rùn)（額）；公司稅前收益（額）CorporationTaxAct＜美＞公司稅法CorporationTaxRate公司稅稅率DeferredIncomeTax遞延所得稅DeferredIncomeTaxLiability遞延所得稅負(fù)債DeferredTax遞延稅額;遞延稅額DevelopmentTax開(kāi)發(fā)稅;發(fā)展稅DirectTax直接稅DividendTax股利稅;股息稅EarningsAfterTax（=［縮］EAT）（納）稅后盈利;（納）稅后收益（額）EarningsBeforeInterestandTax（=［縮］EBIT）繳付息稅前收益額;息稅前利潤(rùn)EffectiveTaxRate實(shí)際稅率EmploymentTax就業(yè)稅;職業(yè)稅;雇用稅EntertainmentTax娛樂(lè)稅;筵席捐EstateTax遺產(chǎn)稅EstimatedIncomeTaxPayable估計(jì)應(yīng)付所得稅;預(yù)估應(yīng)付所得稅EstimatedTax估計(jì)稅金ExchangeTax外匯稅

ExciseTax①［國(guó)內(nèi)］稅；［國(guó)內(nèi)］貨物稅②營(yíng)業(yè)稅;執(zhí)照稅ExportTax出口稅ExportTaxRelief出口稅額減免FactoryPayrollTaxes工廠(chǎng)工薪稅FactoryTax［產(chǎn)品］出廠(chǎng)稅FineforTaxOverdue稅款滯納金FineonTaxMakeup補(bǔ)稅罰款FranchiseTax特許經(jīng)營(yíng)稅;專(zhuān)營(yíng)稅FreeofIncomeTax(=［縮］f.i.t.)＜美＞免付所得稅ImportTax進(jìn)口稅IncomeBeforeInterestandTax利息前和稅前收益IncomeAfterTaxes稅后收益;稅后利潤(rùn)IncomeTax(［縮］=IT)所得稅IncomeTaxBenefit所得稅可退稅款I(lǐng)ncomeTaxCredit所得稅稅額抵免IncomeTaxDeductions所得稅扣款;所得稅減除額IncomeTaxExemption所得稅免除額IncomeTaxExpense所得稅費(fèi)用IncomeTaxLawIncomeTaxLaw所得稅法IncomeTaxLiability所得稅負(fù)債IncomeTaxonEnterprises企業(yè)所得稅IncomeTaxPayable應(yīng)付所得稅IncomeTaxPrepaid預(yù)交所得稅IncomeTaxRate所得稅率IncomeTaxReturn所得稅申報(bào)表IncomeTaxSurcharge所得附加稅IncomeTaxWithholding所得稅代扣IncrementTax;TaxonValueAdded增值稅IndividualIncomeTaxReturn個(gè)人所得稅申報(bào)表IndividualTax個(gè)人稅InheritanceTax＜美＞繼承稅;遺產(chǎn)稅;遺產(chǎn)繼承稅InvestmentTaxCredit(=［縮］ITC/I.T.C.)＜美＞投資稅款減除額;投資稅款寬減額;投資減稅額LiabilityforPayrollTaxes應(yīng)付工薪稅LocalTax/Rates地方稅

LuxuryTax奢侈（品）稅MarginalTaxRate邊際稅率NoticeofTaxPayment繳稅通知;納稅通知書(shū)NuisanceTax＜美＞繁雜捐稅;小額消費(fèi)品稅PayrollTax工薪稅;工資稅;＜美＞工薪稅PayrollTaxExpense工薪稅支出;工資稅支出PayrollTaxReturn工薪所得稅申報(bào)書(shū);工資所得稅申報(bào)書(shū)PersonalIncomeTax個(gè)人所得稅PersonalIncomeTaxExemption個(gè)人所得稅免除PersonalTax對(duì)人稅;個(gè)人稅;直接稅PrepaidTax預(yù)付稅捐PretaxEarnings稅前收益;稅前盈余;稅前盈利PretaxIncome稅前收入;稅前收益;稅前所得PretaxProfit稅前利潤(rùn)ProductTax產(chǎn)品稅ProductionTax產(chǎn)品稅;生產(chǎn)稅ProfitTax利得稅;利潤(rùn)稅ProgressiveIncomeTax累進(jìn)所得稅;累退所得稅

ProgressiveIncomeTaxrate累進(jìn)所得稅率ProgressiveTax累進(jìn)稅ProgressiveTaxRate累進(jìn)稅率PropertyTax財(cái)產(chǎn)稅PropertyTaxPayable應(yīng)付財(cái)產(chǎn)稅PropertyTransferTax財(cái)產(chǎn)轉(zhuǎn)讓稅RateofTaxation;TaxRate稅率ReserveforTaxes稅捐準(zhǔn)備（金）納稅準(zhǔn)備（金）RetailTaxes零售稅SalesTax銷(xiāo)售稅;營(yíng)業(yè)稅TaxAccountant稅務(wù)會(huì)計(jì)師TaxAccounting稅務(wù)會(huì)計(jì)TaxAccrualWorkpaper應(yīng)計(jì)稅金計(jì)算表TaxAccruals應(yīng)計(jì)稅金;應(yīng)計(jì)稅款TaxAccrued/AccruedTaxes應(yīng)計(jì)稅收TaxAdministration稅務(wù)管理TaxAudit稅務(wù)審計(jì);稅務(wù)稽核TaxAuthority稅務(wù)當(dāng)局TaxBenefit＜美＞納稅利益TaxBenefitDeferredTaxBenefitDeferred遞延稅款抵免TaxBracket稅（收等）級(jí);稅別;稅階;稅檔TaxCollector收稅員TaxCredits＜美＞稅款扣除數(shù);稅款減除數(shù)TaxDeductibleExpense稅收可減費(fèi)用TaxDeductions＜美＞課稅所得額扣除數(shù)TaxDue（到期）應(yīng)付稅款TaxEvasion逃稅;漏稅;偷稅TaxExemption/ExemptionofTax/TaxFree免稅（額）TaxLaw稅法TaxLiability納稅義務(wù)TaxLoss納稅損失;稅損TaxonCapitalProfit資本利得稅;資本利潤(rùn)稅TaxonDividends股息稅;紅利稅TaxPayment支付稅款;納稅TaxPenalty稅務(wù)罰款TaxRateReduction降低稅率TaxRebate（出口）退稅TaxRefundTaxRefund退還稅款TaxReturn稅款申報(bào)書(shū);納稅申報(bào)表TaxSavings稅金節(jié)約額TaxWithheld扣繳稅款;已預(yù)扣稅款TaxYear課稅年度;納稅年度Taxable可征稅的;應(yīng)納稅的TaxableEarnings應(yīng)稅收入TaxableIncome（=［縮］TI）可征稅收入（額）；應(yīng)（課）稅所得（額）；應(yīng)（課）稅收益（額）TaxableProfit應(yīng)（課）稅利潤(rùn)TaxationGuideline稅務(wù)方針;稅務(wù)指南TaxesPayable應(yīng)繳稅金，應(yīng)付稅款Tax-exemptIncome免稅收入;免稅收益;免稅所得Tax-freeProfit免稅利潤(rùn)Taxpayer納稅人TransactionTax交易稅;流通稅TransferTax①轉(zhuǎn)讓稅;過(guò)戶(hù)稅②交易稅

UndistributedTaxableIncome未分配課稅所得;未分配應(yīng)稅收益UntaxedIncome未納稅所得;未上稅收益UseTax使用稅ValueAddedTax（=［縮］VAT）增值稅WageBracketWithholdingTable工新階層扣稅表WithholdingIncomeTax＜美＞預(yù)扣所得稅;代扣所得稅WithholdingofTaxatSource從源扣繳稅款WithholdingStatement扣款清單;扣繳憑單WithholdingTax預(yù)扣稅款WithholdingTaxForm（代扣所得稅表）EnglishLanguageWordorTermChineseLanguageWordorTermINDIVIDUALINCOMETAXWITHHOLDINGRETURN扣繳個(gè)人所得稅報(bào)告表Withholdingagent'sfilenumber扣繳義務(wù)人編碼Dateoffiling填表日期Day日Month月Year年MonetaryUnit金額單位RMBYuan人民幣元ThisreturnisdesignedinaccordancewiththeprovisionsofArticle9ofINDIVIDUALINCOMETAXLAWOFTHEPEOPLE'SREPUBLICOFCHINA.ThewithholdingagentsshouldturnthetaxwithheldovertotheStateTreasuryandfilethereturnwiththelocaltaxauthoritieswithinsevendaysaftertheendofthetaxablemonth.根據(jù)《中華人民共和國(guó)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(guó)庫(kù)，并向當(dāng)?shù)囟悇?wù)機(jī)關(guān)報(bào)送本表。Withholdingagent'sname扣繳義務(wù)人名稱(chēng)Address地址TelephoneNumber電話(huà)Taxpayer'sname納稅義務(wù)人姓名Taxpayer'sfilenumber納稅人編碼Unit'snameandAddress工作單位及地址Categoriesofincome所得項(xiàng)目Incomeperiod所得時(shí)間Revenue收入額Renminbi(RMB)人民幣Foreigncurrency夕卜幣Nameofcurrency貨幣名稱(chēng)

Amount金額Exchangerate外匯牌價(jià)Renminbi(RMB)convertedinto折合人民幣Total人民幣合計(jì)Deductions減費(fèi)用額TaxableIncome應(yīng)納稅所得額Taxrate稅率Quickcalculationdeduction速算扣除數(shù)Amountoftaxwithheld扣繳所得稅額Taxcertificatenumber完稅證字號(hào)Dateoftaxpayment納稅日期Incasethetaxcertificateisfilledoutbywithholdingagent,thisreturnshouldbesubmittedtogetherwith如果由扣繳義務(wù)人填寫(xiě)完稅證，應(yīng)在送此表時(shí)附完稅證副聯(lián)-----份Withholdingtotalamountyuan合計(jì)扣繳金額----元DeclarationbyWithholdingagent扣繳義務(wù)人聲明IdeclarethatthereturnisfilledoutinaccordancewiththeINDIVIDUALINCOMETAXLAWOFTHEPEOPLE'SREPUBLICOFCHINA,andIbelievethattheStatementscontainedinthisreturnaretrue,correctandcomplete.我聲明：此扣繳申報(bào)報(bào)表是根據(jù)《中華人民共和國(guó)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。

Signature簽字GeneralAccountant(signature)會(huì)計(jì)主管人簽字Responsibleofficer(signature)負(fù)責(zé)人簽字Withholdingagent(seal)扣繳單位(或個(gè)人)蓋章Forofficialuse由以下稅務(wù)機(jī)關(guān)填寫(xiě)ValueAddedTaxPayableStatement(應(yīng)交增值稅明細(xì)表)EnglishLanguageWordorTermChineseLanguageWordorTermNameofenterprise編制單位Items項(xiàng)目LineNo.行次CurrentMonth本月數(shù)CurrentYearCumulativeAmount年末累計(jì)數(shù)Amountnotyetdeductedatbeginningofyear(representedbya"-"sign)年初未抵扣數(shù)(用"-"反映)VATonsales銷(xiāo)項(xiàng)稅額

VATRefundforexportedgoods出口退稅進(jìn)項(xiàng)稅額轉(zhuǎn)出數(shù)AmounttransferredoutfromVATonpurchase進(jìn)項(xiàng)稅額轉(zhuǎn)出數(shù)TransferoutoverpaidVAT轉(zhuǎn)出多交增值稅VATonpurchase進(jìn)項(xiàng)稅額VATPaid已交稅金Taxreducedandexempted減免稅款VATpayableondomesticsalesoffsetagainstVATonpurchaseforexportsales出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額TransferoutunpaidVAT轉(zhuǎn)出未交增值稅Amountnotdeductedatendofperiod(representedbya"-"sign)期末未抵扣數(shù)(用"-"號(hào)反映)VATunpaid未交增值稅Amountunpaidatbeginningofyear(amountoverpaidrepresentedbya"-"sign)年初未交數(shù)(多交數(shù)以"-"號(hào)反映)Amounttransferinatcurrentperiod(amountoverpaidrepresentedbya"-"sign)本期轉(zhuǎn)入數(shù)(多交數(shù)以"-"號(hào)反映)Amountpaidatcurrentperiod本期已交數(shù)Amountunpaidatendofperiod(amountoverpaidrepresentedbya"-"sign)期末未交數(shù)（多交數(shù)以"-"號(hào)反映）Headofunit單位負(fù)責(zé)人Headofunit單位負(fù)責(zé)人Financeemployeeincharge財(cái)務(wù)負(fù)責(zé)人Double-checkFinanceemployeeincharge財(cái)務(wù)負(fù)責(zé)人Double-check復(fù)核Preparedby制表EnterpriseIncomeTax-AnnualTaxReturn(企業(yè)所得稅年度申報(bào)表)EnglishLanguageWordorTermChineseLanguageWordorTermIncomeTaxonEnterprisesAnnualTaxReturn企業(yè)所得稅年度納稅申報(bào)表Taxationperiod稅款所屬時(shí)間MonetaryUnit金額單位Taxpayer'sregistrationnumber納稅人識(shí)別號(hào)Taxpayer'sName納稅人名稱(chēng)Taxpayer'sAddress納稅人地址Zipcode(postcode)郵政編碼Typeofbusiness登記注冊(cè)類(lèi)型Industrytype彳亍業(yè)Taxpayer'sbank納稅人開(kāi)戶(hù)銀行Bankaccountnumber賬號(hào)Grossrevenue^攵入總額LineNo.行次Items項(xiàng)目Businessincome銷(xiāo)售（營(yíng)業(yè)）收入Less:Salesreturn減：銷(xiāo)售退回Depreciationallowance折扣與折讓Netoperatingrevenue銷(xiāo)售（營(yíng)業(yè)）收入凈額Amountofexemptincomeincluded其中：免稅的銷(xiāo)售（營(yíng)業(yè)）收入Incomefromroyalties特許權(quán)使用費(fèi)收益Investmentincome投資收益Netincomeininvestmenttransfer投資轉(zhuǎn)讓凈收益Rentalnetincome租賃凈收益Exchangenetincome匯兌凈收益Netincomefromasset/inventorysurplus資產(chǎn)盤(pán)盈凈收益Subsidyincome補(bǔ)貼收入Otherincome其他收入Final.totalincome收入總額合計(jì)Operatingexpenses銷(xiāo)售（營(yíng)業(yè)）成本Salestax銷(xiāo)售稅金及附加Salestax銷(xiāo)售稅金及附加Totalperiodexpenses期間費(fèi)用合計(jì)Deductionitems扣除項(xiàng)目IncludingsalarybonusEmployeebenefits.Employeelaboruniondues.Employeeeducationexpenses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)Depreciationoffixedassets固定資產(chǎn)折舊Amortisationonintangibleassetsanddeferredassets無(wú)形資產(chǎn)、遞延資產(chǎn)攤銷(xiāo)Researchanddevelopmentexpenses研究開(kāi)發(fā)費(fèi)用Netinterestexpense利息凈支出Exchangenetloss匯兌凈損失Rentalnetexpense租金凈支出Headofficeadministrativeexpense上繳總機(jī)構(gòu)管理費(fèi)Entertainmentexpenses業(yè)務(wù)招待費(fèi)Taxationexpense稅金Lossonbaddebts壞賬損失Additionalbaddebtsprovisionforprioryear增提的壞賬準(zhǔn)備金Netlossduetoinventoryshortage,spoilageandobsolescence資產(chǎn)盤(pán)虧、毀損和報(bào)廢凈損失Netlossininvestmenttransfer投資轉(zhuǎn)讓凈損失Nationalinsurancepayment社會(huì)保險(xiǎn)繳款Workersinsuranceexpense勞動(dòng)保護(hù)費(fèi)Advertisingexpenditure廣告支出DonationsContributed捐贈(zèng)支出Auditing,consultingandlitigationexpenses審計(jì)、咨詢(xún)、訴訟費(fèi)Travellingexpenses差旅費(fèi)Conferenceexpenses會(huì)議費(fèi)Transportation,packing,handlingandinsuranceexhibitionexpenseonsales運(yùn)輸、裝卸、包裝、保險(xiǎn)展覽等銷(xiāo)售費(fèi)用Bankruptcycompensationcost礦產(chǎn)資源補(bǔ)償費(fèi)Otherdeductibleexpenseitems其他扣除費(fèi)用項(xiàng)目Taxableincomecalculation應(yīng)納稅所得額的計(jì)算Incomebeforetaxadjustment納稅調(diào)整前所得Plus:Adjustmentforadditionaltaxpayment加：納稅調(diào)整增加額Includingsalarybonustaxadjustment16頁(yè)腳內(nèi)容1Adjustmenttotaxpaymentforemployeebenefits,employeelaboruniondues,employeeeducationexpense.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Interestexpensetaxpaymentadjustmentamount利息支出納稅調(diào)整額Entertainmentexpensestaxadjustmentamount業(yè)務(wù)招待費(fèi)納稅調(diào)整額Advertisingexpendituretaxpaymentadjustmentamount廣告支出納稅調(diào)整額Taxadjustmentforcontributionexpenditure贊助支出納稅調(diào)整額DonationsContributedTaxAdjustment捐贈(zèng)支出納稅調(diào)整額Taxadjustmentfordepreciationandamortisationexpenditure折舊、攤銷(xiāo)支出納稅調(diào)整額Lossonbaddebtstaxpaymentadjustmentamount壞賬損失納稅調(diào)整額Provisionforbaddebtstaxpaymentadjustmentamount壞賬準(zhǔn)備納稅調(diào)整額Penaltiespaidforlatelatetaxpayment罰款、罰金或滯納金Inventoryrevaluationreserve存貨跌價(jià)準(zhǔn)備Shortterminvestmentsdepreciationreserve短期投資跌價(jià)準(zhǔn)備Longterminvestmentsdepreciationreserve長(zhǎng)期投資減值準(zhǔn)備Plusothertaxableitemsadjustment其他納稅調(diào)整增加項(xiàng)目Less:Deductionfortaxadjustment減：納稅調(diào)整減少額Includingresearchanddevelopmentexpenses其中：研究開(kāi)發(fā)費(fèi)用附加扣除額Othertaxdeductibleitems其他納稅調(diào)整減少項(xiàng)目Aftertaxadjustedincome納稅調(diào)整后所得Less:Prioryeardeficiency減：彌補(bǔ)以前年度虧損Less:tax-exemptincome減：免稅所得Includinggovernmentloaninterestincome其中：國(guó)債利息所得Taxfreeincomesubsidy免稅的補(bǔ)貼收入Taxfreeinvestmentincome免于補(bǔ)稅的投資收益Taxfreetechnologytransferincome免稅的技術(shù)轉(zhuǎn)讓收益Othertaxfreeincome其他免稅所得TaxableIncome應(yīng)納稅所得額Applicabletaxrate適用稅率Incometaxpayable應(yīng)繳所得稅額Less:amountoverpaidatbeginningofperiod減：期初多繳所得稅額Prepaidincometax已預(yù)繳的所得稅額Taxallowancefordomesticinvestment應(yīng)補(bǔ)稅的境內(nèi)投資收益的抵免稅額Taxallowanceforforeigninvestment應(yīng)補(bǔ)稅的境外投資收益的抵免稅額Approvedincometaxreduction經(jīng)批準(zhǔn)減免的所得稅額Taxpayer'srepresentative'sseal納稅人代表簽章Taxpayer'sunit'sseal納稅人單位公章Date日期Agent'scompanyseal代理申報(bào)中介機(jī)構(gòu)簽章Responsibleperson經(jīng)辦人Registerednumberofresponsibleperson經(jīng)辦人執(zhí)業(yè)證件號(hào)碼Completedbytaxauthority以下由稅務(wù)機(jī)關(guān)填寫(xiě)Datereturnreceive受理申報(bào)日期Personapproving審核人Dateofapproval審核日期TaxAuthority'sSeal受理申報(bào)稅務(wù)機(jī)關(guān)公章Excisetax,taxreturn營(yíng)業(yè)稅納稅申報(bào)表Dateoffiling填表日期Taxpayer'sregistrationnumber納稅人識(shí)別號(hào)Renminbi（yuan,jiao,fen）元（列至角分）Taxpayer'sName納稅人名稱(chēng)Taxationperiod稅款所屬時(shí)間TaxItems稅目Operatingitems經(jīng)營(yíng)項(xiàng)目Turnover營(yíng)業(yè)額TotalIncome全部收入Taxexemptitems不征稅項(xiàng)目Abatementitem減除項(xiàng)目Taxreduceditems減免稅項(xiàng)目Turnovertaxpayable應(yīng)稅營(yíng)業(yè)額CurrentPeriod本期Taxamountpayable應(yīng)納稅額Lesstaxpaid減免稅額Ifthisreturnisfilledbytaxpayer,thefollowingshouldbecompletedbythattaxpayer.如納稅人填報(bào)，由納稅人填寫(xiě)以下各欄GeneralAccountant（seal）會(huì)計(jì)主管（簽章）Taxpayer（seal）納稅人（公章）Ifthisreturnisfilledbyanauthorizedagent,followingshouldbecompletedbythatagent.如委托代理人填報(bào)，由代理人填寫(xiě)以下各欄Agent'sName代理人名稱(chēng)Address地址Agent'sseal代理人（公章）Completedbytaxauthority以下由稅務(wù)機(jī)關(guān)填寫(xiě)Receivedbytaxauthority收到申報(bào)表日期Receivedby接收人Taxreturnforstamptax印花稅納稅申報(bào)表Taxpayer'sregistrationnumber納稅人識(shí)別號(hào)Taxpayer'sName納稅人名稱(chēng)Taxationperiod稅款所屬時(shí)間Taxpaymentreceipt應(yīng)稅憑證名稱(chēng)Numberofunits件數(shù)Applicabletaxrate適用稅率Amounttaxpaid已納稅額Stamppurchasesinformation購(gòu)花貼情況Stampsonhandatbeginningofperiod上期結(jié)存Currentperiodpurchases本期購(gòu)進(jìn)Currentperioduse本期貼花iRCurrentPeriodbalance本期結(jié)存Ifthisreturniffilledbyataxpayer,thefollowingshouldbecompletedbythattaxpayer.如納稅人填報(bào)，由納稅人填寫(xiě)以下各欄GeneralAccountant（seal）會(huì)計(jì)主管（簽章）Taxpayer（seal）納稅人（公章）Ifthisreturnisfilledbyanauthorizedagent.thefollowingshouldbecompletedbythatagent如委托代理人填報(bào)，由代理人填寫(xiě)以下各欄Agent'sName代理人名稱(chēng)Agent'saddress代理人地址Agent'sseal代理人（公章）Completedbytaxauthority以下由稅務(wù)機(jī)關(guān)填寫(xiě)Receivedbytaxauthority收到申報(bào)表日期AnnualIncomeTaxreturnforForeignCompanies外商投資企業(yè)和外國(guó)企業(yè)年度所得稅申報(bào)表Taxyear納稅年度ThisreturnisdesignedinaccordancewiththeprovisionsofArticleof16andDetailedrulesandRegulationsofArticle95ofFOREIGNINVESTMENTBUSINESSINCOMETAXLAWOFTHEPEOPLE'SREPUBLICOFCHINA.Thecompanyshouldfillthereturnandturnitovertothelocaltaxauthoritieswithinfourmonthsoffiscalyearend.Thefinancialaccountscertificatepublicaccounts（China）auditsreportandrelatedexplanationshouldbeattached.根據(jù)《中華人民共和國(guó)外商投資企業(yè)和外國(guó)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(xiě)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(guó)注冊(cè)會(huì)計(jì)師查賬報(bào)告及有關(guān)的說(shuō)明材料。Zipcode（postcode）郵政編碼Industrytype彳亍業(yè)Datetradingcommenced開(kāi)始生產(chǎn)、經(jīng)營(yíng)日期Profitmakingyear開(kāi)始獲利年度Bankaccount銀行賬號(hào)Netrevenue收入凈額Deduction扣除額Taxableincomecalculation應(yīng)納稅所得額的計(jì)算Approvedtaxableincomecalculation核定應(yīng)納稅所得額的計(jì)算Companyincometaxpayablecalculation應(yīng)納企業(yè)所得稅額的計(jì)算Localincometaxpayablecalculation應(yīng)納地方所得稅額的計(jì)算Items項(xiàng)目Netamountofcurrentyearmerchandisesalesorbusinessincome本年銷(xiāo)售（銷(xiāo)貨）或營(yíng)業(yè)收入凈額Currentyearoperatingexpense（formerchandisesalesorbusinessincome）本年銷(xiāo)售（銷(xiāo)貨）或營(yíng)業(yè)成本Currentyearfinance,administrationandoverheadexpensesrelatingtomerchandisesalesorbusiness本年度銷(xiāo)售（銷(xiāo)貨）或營(yíng)業(yè)費(fèi)用、財(cái)務(wù)費(fèi)用及管理費(fèi)用Currentyeartaxexpenserelatingtomerchandisesalesorbusinessoperations本年度銷(xiāo)售（銷(xiāo)貨）或營(yíng)業(yè)稅金Deductiontotal扣除額合計(jì)Includingentertainmentexpenses其中：交際應(yīng)酬費(fèi)Salaryandwelfarefundex