Workers insurance expense 劳动保护费

Advertising expenditure 广告支出

Donations Contributed 捐赠支出

Auditing, consulting and litigation expenses 审计、咨询、诉讼费

Travelling expenses 差旅费

Conference expenses 会议费

 

Transportation, packing, handling and insurance exhibition expense on sales 运输、装卸、包装、保险展览等销售费用

Bankruptcy compensation cost 矿产资源补偿费

Other deductible expense items 其他扣除费用项目

Taxable income calculation 应纳税所得额的计算

Income before tax adjustment 纳税调整前所得

Plus： Adjustment for additional tax payment 加：纳税调整增加额

 

Including salary bonus tax adjustment Adjustment to tax payment for employee benefits , employee labor union dues, employee education expense.

其中：工资薪金纳税调整额职工福利费、职工工会经费和职工教育经费的纳税调整额

Interest expense tax payment adjustment amount 利息支出纳税调整额

Entertainment expenses tax adjustment amount 业务招待费纳税调整额

Advertising expenditure tax payment adjustment amount 广告支出纳税调整额

Tax adjustment for contribution expenditure 赞助支出纳税调整额

Donations Contributed Tax Adjustment 捐赠支出纳税调整额

Tax adjustment for depreciation and amortisation expenditure 折旧、摊销支出纳税调整额

Loss on bad debts tax payment adjustment amount 坏账损失纳税调整额

Provision for bad debts tax payment adjustment amount 坏账准备纳税调整额

Penalties paid for late late tax payment 罚款、罚金或滞纳金

Inventory revaluation reserve 存货跌价准备

Short term investments depreciation reserve 短期投资跌价准备

Long term investments depreciation reserve 长期投资减值准备

Plus other taxable items adjustment 其他纳税调整增加项目

Less： Deduction for tax adjustment 减：纳税调整减少额

Including research and development expenses 其中：研究开发费用附加扣除额

Other tax deductible items 其他纳税调整减少项目

After tax adjusted income 纳税调整后所得

Less： Prior year deficiency 减：弥补以前年度亏损

Less： tax-exempt income 减：免税所得

Including government loan interest income 其中：国债利息所得

Tax free income subsidy 免税的补贴收入

Tax free investment income 免于补税的投资收益

Tax free technology transfer income 免税的技术转让收益

Other tax free income 其他免税所得

Taxable Income 应纳税所得额

Applicable tax rate 适用税率

Income tax payable 应缴所得税额

Less： amount overpaid at beginning of period 减：期初多缴所得税额

Prepaid income tax 已预缴的所得税额

Tax allowance for domestic investment 应补税的境内投资收益的抵免税额

Tax allowance for foreign investment 应补税的境外投资收益的抵免税额

Approved income tax reduction 经批准减免的所得税额

Taxpayer's representative's seal 纳税人代表签章

Taxpayer's unit's seal 纳税人单位公章

 

Date 日期

Agent's company seal 代理申报中介机构签章

Responsible person 经办人

Registered number of responsible person 经办人执业证件号码

Completed by tax authority 以下由税务机关填写

Date return receive 受理申报日期

Person approving 审核人