企业所得税年度纳税申请表中英文.doc

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1、Four short words sum up what has lifted most successful individuals above the crowd: a little bit more.-author-date企业所得税年度纳税申请表中英文企业所得税年度纳税申请表中英文类别行次项目Item利润总额计算(Profit Calculation)1一、营业收入（填附表一）1. Operation Revenue2减：营业成本（填附表二）Minus:Operation Cost3营业税金及附加Bissiness Tax and Extra4销售费用（填附表二）Sales Expen

2、ses5管理费用（填附表二）Management Expenses6财务费用（填附表二）Financial Expenses7资产减值损失Loss of Asset Impairment8加：公允价值变动收益Add:Gain of Fair Value Changes9投资收益Investment Income10二、营业利润（1-2-3-4-5-6-7+8+9）2. Operation Profit11加：营业外收入（填附表一）Add:None-operation Income12减：营业外支出（填附表二）Minus: None-operation Expenditures13三、利润总额（

3、101112）3. Total Profit应纳税所得额计算14加：纳税调整增加额（填附表三）Add:Tax Adjustment Increasing15减：纳税调整减少额（填附表三）Minus:Tax Adjusment Decreasing16其中：不征税收入Including: None-taxable Income17免税收入Tax-exempt Income18减计收入Less Accured Income19减、免税项目所得Less Duty-free item of Income20加计扣除Additional deduction21抵扣应纳税所得额Deductible Tax

4、able Income22加：境外应税所得弥补境内亏损Add:Foreign Taxable Income to Cover the Territory of Loss23纳税调整后所得（131415-19-2122）Profit after adjustment24减：弥补以前年度亏损（填附表四）Minus:Prior Year Loss25应纳税所得额（2324）Taxable Income应纳税额计算26税率（25%）Tax Ratio27应纳所得税额（2526）Tax Payable28减：减免所得税额（填附表五）Minus: Tax-free Tax Payable29减：抵免所得税

5、额（填附表五）Minus: Deductable Tax Payable30应纳税额（272829）Tax Payable after adjustment31加：境外所得应纳所得税额（填附表六）Add: Oversea Tax Payable32减：境外所得抵免所得税额（填附表六）Minus: Deductable Oversea Tax Payable33实际应纳所得税额（303132）Actual Tax Payable34减:本年累计实际已预缴的所得税额Minus: Tax Paid in current year35其中:汇总纳税的总机构分摊预缴的税额Including:36汇总纳税

6、的总机构财政调库预缴的税额37汇总纳税的总机构所属分支机构分摊的预缴税额37-1其中：本市总机构所属本市分支机构分摊的预缴税额38合并纳税（母子体制）成员企业就地预缴比例Allocation ratio for branch39合并纳税企业就地预缴的所得税额Pre-paid Tax in location of branch40本年应补（退）的所得税额（3334）Final Tax Payable附列资料41以前年度多缴的所得税额在本年抵减额Prior Year Overpaid Tax Deducted in Current Year42以前年度应缴未缴在本年入库所得税额Prior Year Tax Payable Paid in Current Year-