企业所得税年度纳税申报表中英文对照表

Income Tax on Enterprises Annual Tax Return 企业所得税年度纳税申报表

Taxation period 税款所属时间

Monetary Unit 金额单位

Taxpayer's registration number 纳税人识别号

Taxpayer's Name 纳税人名称

Taxpayer's Address 纳税人地址

Zip code (postcode) 邮政编码

Type of business 登记注册类型

Industry type 行业

Taxpayer's bank 纳税人开户银行

Bank account number 账号

Gross revenue 收入总额

Line No. 行次

Items 项目

Business income 销售（营业）收入

Less: Sales return 减：销售退回

Depreciation allowance 折扣与折让

Net operating revenue 销售（营业）收入净额

Amount of exempt income included 其中：免税的销售（营业）收入

Income from royalties 特许权使用费收益

Investment income 投资收益

Net income in investment transfer 投资转让净收益

Rental net income 租赁净收益

Exchange net income 汇兑净收益

Net income from asset/inventory surplus 资产盘盈净收益

Subsidy income 补贴收入

Other income 其他收入

Final. total income 收入总额合计

Operating expenses 销售（营业）成本

Sales tax 销售税金及附加

Total period expenses 期间费用合计

Deduction items 扣除项目

Including salary bonus Employee benefits. Employee labor union dues. Employee education expenses 其中：工资薪金职工福利费、职工工会经费、职工教育经费Depreciation of fixed assets 固定资产折旧

Amortisation on intangible assets and deferred assets 无形资产、递延资产摊销Research and development expenses 研究开发费用

Net interest expense 利息净支出

Exchange net loss 汇兑净损失

Rental net expense 租金净支出

Head office administrative expense 上缴总机构管理费

Entertainment expenses 业务招待费

Taxation expense 税金

Loss on bad debts 坏账损失

Additional bad debts provision for prior year 增提的坏账准备金

Net loss due to inventory shortage, spoilage and obsolescence 资产盘亏、毁损和报废净损失

Net loss in investment transfer 投资转让净损失

National insurance payment 社会保险缴款

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