企業(yè)所得稅年度納稅申報表中英文對照表

IncomeTaxonEnterprisesAnnualTaxReturn企業(yè)所得稅年度納稅申報表Taxationperiod稅款所屬時間MonetaryUnit金額單位Taxpayer'sregistrationnumber納稅人識別號Taxpayer'sName納稅人名稱Taxpayer'sAddress納稅人地址Zipcode(postcode)郵政編碼Typeofbusiness登記注冊類型Industrytype行業(yè)Taxpayer'sbank納稅人開戶銀行Bankaccountnumber賬號Grossrevenue收入總額LineNo.行次Items項目Businessincome銷售（營業(yè)）收入Less:Salesreturn減：銷售退回Depreciationallowance折扣與折讓Netoperatingrevenue銷售（營業(yè)）收入凈額Amountofexemptincomeincluded其中：免稅的銷售（營業(yè)）收入Incomefromroyalties特許權使用費收益Investmentincome投資收益Netincomeininvestmenttransfer投資轉讓凈收益Rentalnetincome租賃凈收益Exchangenetincome匯兌凈收益Netincomefromasset/inventorysurplus資產盤盈凈收益Subsidyincome補貼收入Otherincome其他收入Final.totalincome收入總額合計Operatingexpenses銷售（營業(yè)）成本Salestax銷售稅金及附加Totalperiodexpenses期間費用合計Deductionitems扣除項目IncludingsalarybonusEmployeebenefits.Employeelaboruniondues.Employeeeducationexpenses其中：工資薪金職工福利費、職工工會經費、職工教育經費Depreciationoffixedassets固定資產折舊Amortisationonintangibleassetsanddeferredassets無形資產、遞延資產攤銷Researchanddevelopmentexpenses研究開發(fā)費用Netinterestexpense利息凈支出Exchangenetloss匯兌凈損失Rentalnetexpense租金凈支出Headofficeadministrativeexpense上繳總機構管理費Entertainmentexpenses業(yè)務招待費Taxationexpense稅金Lossonbaddebts壞賬損失Additionalbaddebtsprovisionforprioryear增提的壞賬準備金Netlossduetoinventoryshortage,spoilageandobsolescence資產盤虧、毀損和報廢凈損失Netlossininvestmenttransfer投資轉讓凈損失Nationalinsurancepayment社會保險繳款Workersinsuranceexpense勞動保護費Advertisingexpenditure廣告支出DonationsContributed捐贈支出Auditing,consultingandlitigationexpenses審計、咨詢、訴訟費Travellingexpenses差旅費Conferenceexpenses會議費Transportation,packing,handlingandinsuranceexhibitionexpenseonsales運輸、裝卸、包裝、保險展覽等銷售費用Bankruptcycompensationcost礦產資源補償費Otherdeductibleexpenseitems其他扣除費用項目Taxableincomecalculation應納稅所得額的計算Incomebeforetaxadjustment納稅調整前所得Plus:Adjustmentforadditionaltaxpayment加：納稅調整增加額IncludingsalarybonustaxadjustmentAdjustmenttotaxpaymentforemployeebenefits,employeelaboruniondues,employeeeducationexpense.其中：工資薪金納稅調整額職工福利費、職工工會經費和職工教育經費的納稅調整額Interestexpensetaxpaymentadjustmentamount利息支出納稅調整額Entertainmentexpensestaxadjustmentamount業(yè)務招待費納稅調整額Advertisingexpendituretaxpaymentadjustmentamount廣告支出納稅調整額Taxadjustmentforcontributionexpenditure贊助支出納稅調整額DonationsContributedTaxAdjustment捐贈支出納稅調整額Taxadjustmentfordepreciationandamortisationexpenditure折舊、攤銷支出納稅調整額Lossonbaddebtstaxpaymentadjustmentamount壞賬損失納稅調整額Provisionforbaddebtstaxpaymentadjustmentamount壞賬準備納稅調整額Penaltiespaidforlatelatetaxpayment罰款、罰金或滯納金Inventoryrevaluationreserve存貨跌價準備Shortterminvestmentsdepreciationreserve短期投資跌價準備Longterminvestmentsdepreciationreserve長期投資減值準備Plusothertaxableitemsadjustment其他納稅調整增加項目Less:Deductionfortaxadjustment減：納稅調整減少額Includingresearchanddevelopmentexpenses其中：研究開發(fā)費用附加扣除額Othertaxdeductibleitems其他納稅調整減少項目Aftertaxadjustedincome納稅調整后所得Less:Prioryeardeficiency減：彌補以前年度虧損Less:tax-exemptincome減：免稅所得Includinggovernmentloaninterestincome其中：國債利息所得Taxfreeincomesubsidy免稅的補貼收入Taxfreeinvestmentincome免于補稅的投資收益Taxfreetechnologytransferincome免稅的技術轉讓收益Othertaxfreeincome其他免稅所得TaxableIncome應納稅所得額Applicabletaxrate適用稅率Incometaxpayable應繳所得稅額Less:amountoverpaidatbeginningofperiod減：期初多繳所得稅額Prepaidincometax已預繳的所得稅額Taxallowancefordomesticinvestment應補稅的境內投資收益的抵免稅額Taxallowanceforforeigninvestment應補稅的境外投資收益的抵免稅額Approvedincometaxreduction經批準減免的所得稅額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代理申報中介機構簽章Responsibleperson經辦人Registerednumberofresponsibleperson經辦人執(zhí)業(yè)證件號碼Completedbytaxauthority以下由稅務機關填寫Datereturnreceive受理申報日期Personapproving審核人Dateofapproval審核日期TaxAuthority'sSeal受理申報稅務機關公章Excisetax,taxreturn營業(yè)稅納稅申報表Dateoffiling填表日期Taxpayer'sregistrationnumber納稅人識別號Renminbi(yuan,jiao,fen)元（列至角分）Taxpayer'sName納稅人名稱Taxationperiod稅款所屬時間TaxItems稅目Operatingitems經營項目Turnover營業(yè)額TotalIncome全部收入Taxexemptitems不征稅項目Abatementitem減除項目Taxreduceditems減免稅項目Turnovertaxpayable應稅營業(yè)額CurrentPeriod本期Taxamountpayable應納稅額Lesstaxpaid減免稅額Ifthisreturnisfilledbytaxpayer,thefollowingshouldbecompletedbythattaxpayer.如納稅人填報，由納稅人填寫以下各欄GeneralAccountant(seal)會計主管（簽章）Taxpayer(seal)納稅人（公章）Ifthisretur