企業(yè)所得稅年度納稅申報(bào)表中英文對(duì)照表

IncomeTaxonEnterprisesAnnualTaxReturn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Taxpayer'sAddress納稅人地址Zipcode(postcode)郵政編碼Typeofbusiness登記注冊(cè)類型Industrytype行業(yè)Taxpayer'sbank納稅人開戶銀行Bankaccountnumber賬號(hào)Grossrevenue收入總額LineNo.行次Items項(xiàng)目Businessincome銷售（營(yíng)業(yè)）收入Less:Salesreturn減：銷售退回Depreciationallowance折扣與折讓Netoperatingrevenue銷售（營(yíng)業(yè)）收入凈額Amountofexemptincomeincluded其中：免稅的銷售（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銷售（營(yíng)業(yè)）成本Salestax銷售稅金及附加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Researchanddevelopmentexpenses研究開發(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、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IncludingsalarybonustaxadjustmentAdjustmenttotaxpaymentforemployeebenefits,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)，由納稅人填寫以下各欄GeneralAccountant(seal)會(huì)計(jì)主管（簽章）Taxpayer(seal)納稅人（公章）Ifthisretur