中华人民共和国国家税务局
State Tax Bureau, The People’s Republic of China
外商投资企业和外国企业年度所和税申报表
Annual Income Tax Return for Enterprises with Foreign
Investment And Foreign Enterprises
纳税年度：自 年 月 日到 年 月 日 填表日期 年 月 日
Form date month year Date of filling: date
Taxable puarter: to date month year month year
金额单位：人民币元
Monetary Unit: RMB Yuan
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纳税人编码 Tax payer’s file number |
根据《中华人民共和国外商投资企业和外国企业所得税法》第16条及其实施细则第1款的规定，特制定本表。你企业应当在纳税年度终了后四个月内如实填写本表，报送当地税务机关，并附送财务会计报表、中国注册会计师查帐报告及有关的说明材料。
This return is designed in accordance with the provisions of Article 16 of the Income Tax Law of the People’s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises and Article 95 Paragraph 1 OF The Detailed Rules and Regulations for the Implementation of he Income Tax Law of the People’s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises. You should fill it out based on the facts and file it with the local tax authorities within four months after the end of the taxable year, together with the financial statements , the audit report signed by CPA registered in China and other supporting documents.
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企业名称 Name of enterprise |
地址 Address |
邮政编码 Post code |
电话号码 Tel. number | ||||||
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业别 Kind of business |
开始生产、经营日期 Date the production or operation starts |
开始获利年度 First profit-making year |
银行帐号 A/C number | ||||||
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项目 Items |
帐载金额 Amount Per Book |
自行依法调整后金额 Amounts after selfadjustment according to law |
备注 Remarks | ||||||
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收入净额 Net Sales |
1.本年销售（销货）或营业收入净额 Net sales or net revenue from operation of the quarter |
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扣除额： Deductions |
2.本年销售（销货）或营业成本 Cost of sales or operation of the year |
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3.本年销售（销货）或营业费用、财务费用及管理费用 Selling, financial and management expenses |
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4.本年销售（销货）或营业税金 Tax on sales or operation of the year |
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5.扣除额合计：Total deductions2+3+4 |
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其中：交际应酬费Including: entertainment expense |
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工资、福利费 wages and exployee benefits |
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租金支出 rental expense |
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特许权使用费 royalty expense |
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利息支出 interest |
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折旧费 depreciation |
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应纳税所得额的计算 Computation of taxable income: |
6.本年销售（销货）或营业利润（亏损）额 Profit(loss) from sales or operation of the year 1-5 |
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7.本年其它业务利润（亏损）额P和（loss）from other operation of the year |
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8.本年营业外收支净额Net profit from non- business operation of the year |
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9.按规定认可抵补的以前年度亏损额 Loss carry forward recognized according to relevant rules |
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10.应纳税所得额 Taxable income (6+7+8)-9 |
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核定应纳税所得额的计算 Computation Optaxable income on deemed basis: |
11.本年 收入总额 Total revenue of the year |
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12.经税务机关核定的利润率% Profit rate determined by tax authorities |
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13.应纳税所得额 Taxable income 11×12 |
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应纳企业所得税额的计算 Computation of enterprise income tax |
14.税率% Tax rate |
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15.应纳企业所得税 Enterprise income tax 10×14 |
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16.减免企业所得税额 Enterprise income tax exempted or reduced |
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17.实际应缴企业所和税额Enterprise income tax to be paid 15-16 |
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应纳地方所得税额的计算 Computation of local income tax: |
18.税率% Tax rate |
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19. 应纳地方所得税额Local income tax 10×18 |
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20.减免地方所得税额 Local income tax exempted or reduced |
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21.实际应缴所得税额 Local income tax to be paid 19-20 |
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应补（退）所得税额的计算 Computation of tax due or over payment : |
22.实际应缴所得税额 Income tax payable 17+21 |
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23.全年预缴税额 Quarterly instalments |
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24.外国税额扣除 Foreign tax credits |
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25.应被（退）所得税额Amount of income tax due or over paid 22-23-24 |
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授权人 Authorized agent |
（如果你已委托代理申报人，请填写下列资料） 为代理一切税务事宜，现授权 （地址） 为本企业代理申报人，任何与本申报表有关的来往文件都可寄与此人。 授权人签字： （Fill out the following if you have appointed an agent ） For purposes of handling tax affairs, I hereby authorize (address) to the agent. Signature |
声明 Declaration: |
我声明：此纳税申报表是根据《人民共和国外商投资企业和外国企业所得税法》的规定填报的，我确信它是真实的、可靠的、完整的。 声明人签字： I declare that this return has been completed according to The Income Tax Law of the People’s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises. I believe that all statements conctained in this return are true,correct and complete. Signature | ||||||
会计主管人签字： 代理人签字 企业盖章
Accountant General(Signature) Agent(Signature) Enterprise(Seal)
以下由税务机关填写（For official use ）
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收到日期 |
接收人 |
审核日期 |
主管税务机关盖章 主管税务官员签字 | |
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审 核 记 录 |
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