企业所得税年度纳税申请表中英文

1、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 Expenses5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Invest

2、ment 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（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: N

3、one-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 Taxable 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（

4、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（25×26）Tax Payable28减：减免所得税额（填附表五）Minus: Tax-free Tax Payable29减：抵免所得税额（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

5、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 De