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Withholding Tax Form (代扣所得稅表)
English Language Word or Term Chinese Language Word or Term Individual Income Tax Withholding Return 扣繳個人所得稅報告表
Withholding agent's file number 扣繳義務人編碼
Date of filing 填表日期
Day 日
Month 月
Year 年
Monetary Unit 金額單位
RMB Yuan 人民幣 元
This return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The withholding agents should turn the tax withheld over to the State Treasury and file the return with the local tax authorities within seven days after the end of the taxable month.
根據(jù)《中華人民共和國個人所得稅法》第九條的規(guī)定,制定本表,扣繳義務人應將本月扣繳的稅款在次月七日內(nèi)繳入國庫,并向當?shù)囟悇諜C關(guān)報送本表。
Withholding agent's name 扣繳義務人名稱
Address 地址
Telephone Number 電話
Tax payer's name 納稅義務人姓名
Tax payer's file number 納稅人編碼
Unit's name and Address 工作單位及地址
Categories of income 所得項目
Income period 所得時間
Revenue 收入額
Renminbi (RMB) 人民幣
Foreign currency 外幣
Name of currency 貨幣名稱
Amount 金額
Exchange rate 外匯牌價
Renminbi (RMB)converted into 折合人民幣
Total 人民幣合計
Deductions 減費用額
Taxable Income 應納稅所得額
Tax rate 稅率
Quick calculation deduction 速算扣除數(shù)
Amount of tax withheld 扣繳所得稅額
Tax certificate number 完稅證字號
Date of tax payment 納稅日期
In case the tax certificate is filled out by withholding agent, this return should be submitted together with
如果由扣繳義務人填寫完稅證,應在送此表時附完稅證副聯(lián)——份
Withholding total amount yuan 合計扣繳金額——元
Declaration by Withholding agent 扣繳義務人聲明
I declare that the return is filled out in accordance with the INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA, and I believe that the Statements contained in this return are true, correct and complete.
我聲明:此扣繳申報報表是根據(jù)《中華人民共和國個人所得稅法》的規(guī)定填報的,我確信它是真實的,可靠的,完整的。
Signature 簽字
General Accountant (signature) 會計主管人簽字
Responsible officer (signature) 負責人簽字
Withholding agent (seal) 扣繳單位(或個人)蓋章
For official use 由以下稅務機關(guān)填寫
Value Added Tax Payable Statement (應交增值稅明細表)
English Language Word or Term Chinese Language Word or Term Name of enterprise 編制單位
Items 項目
Line No. 行次
Current Month 本月數(shù)
Current Year Cumulative Amount 年末累計數(shù)
Amount not yet deducted at beginning of year (represented by a “-” sign) 年初未抵扣數(shù)(用“-”反映)
VAT on sales 銷項稅額
VAT Refund for exported goods 出口退稅
Amount transferred out from VAT on purchase 進項稅額轉(zhuǎn)出數(shù)
Transfer out overpaid VAT 轉(zhuǎn)出多交增值稅
VAT on purchase 進項稅額
VAT Paid 已交稅金
Tax reduced and exempted減免稅款
VAT payable on domestic sales offset against VAT on purchase for export sales 出口抵減內(nèi)銷產(chǎn)品應納稅額
Transfer out unpaid VAT 轉(zhuǎn)出未交增值稅
Amount not deducted at end of period (represented by a “-” sign)期末未抵扣數(shù)(用“-”號反映)
VAT unpaid 未交增值稅
Amount unpaid at beginning of year (amount overpaid represented by a “-” sign) 年初未交數(shù)(多交數(shù)以“-”號反映)
Amount transfer in at current period (amount overpaid represented by a “-” sign) 本期轉(zhuǎn)入數(shù)(多交數(shù)以“-”號反映)
Amount paid at current period 本期已交數(shù)
Amount unpaid at end of period (amount overpaid represented by a “-” sign) 期末未交數(shù)(多交數(shù)以“-”號反映)
Head of unit 單位負責人
Finance employee in charge 財務負責人
Double-check 復核
Prepared by 制表
Enterprise Income Tax - Annual Tax Return (企業(yè)所得稅年度申報表)
English Language Word or Term Chinese Language Word or Term Income Tax on Enterprises Annual Tax Return 企業(yè)所得稅年度納稅申報表
Taxation period 稅款所屬時間
Monetary Unit 金額單位
Taxpayer's registration number 納稅人識別號
Taxpayer's Name 納稅人名稱
Taxpayer's Address 納稅人地址
Zip code (postcode) 郵政編碼
Type of business 登記注冊類型
Industry type 行業(yè)
Taxpayer's bank 納稅人開戶銀行
Bank account number 賬號
Gross revenue 收入總額
Line No. 行次
Items 項目
Business income 銷售(營業(yè))收入
Less: Sales return 減:銷售退回
Depreciation allowance 折扣與折讓
Net operating revenue 銷售(營業(yè))收入凈額
Amount of exempt income included 其中:免稅的銷售(營業(yè))收入
Income from royalties 特許權(quán)使用費收益
Investment income 投資收益
Net income in investment transfer 投資轉(zhuǎn)讓凈收益
Rental net income 租賃凈收益
Exchange net income 匯兌凈收益
Net income from asset/inventory surplus 資產(chǎn)盤盈凈收益
Subsidy income 補貼收入
Other income 其他收入
Final. total income 收入總額合計
Operating expenses 銷售(營業(yè))成本
Sales tax 銷售稅金及附加
Total period expenses 期間費用合計
Deduction items 扣除項目
Including salary bonus Employee benefits. Employee labor union dues. Employee education expenses 其中:工資薪金 職工福利費、職工工會經(jīng)費、職工教育經(jīng)費
Depreciation of fixed assets 固定資產(chǎn)折舊
Amortisation on intangible assets and deferred assets 無形資產(chǎn)、遞延資產(chǎn)攤銷
Research and development expenses 研究開發(fā)費用
Net interest expense 利息凈支出
Exchange net loss 匯兌凈損失
Rental net expense 租金凈支出
Head office administrative expense 上繳總機構(gòu)管理費
Entertainment expenses 業(yè)務招待費
Taxation expense 稅金
Loss on bad debts 壞賬損失
Additional bad debts provision for prior year 增提的壞賬準備金
Net loss due to inventory shortage, spoilage and obsolescence 資產(chǎn)盤虧、毀損和報廢凈損失
Net loss in investment transfer 投資轉(zhuǎn)讓凈損失
National insurance payment 社會保險繳款
Workers insurance expense 勞動保護費
Advertising expenditure 廣告支出
Donations Contributed 捐贈支出
Auditing, consulting and litigation expenses 審計、咨詢、訴訟費
Travelling expenses 差旅費
Conference expenses 會議費
Transportation, packing, handling and insurance exhibition expense on sales 運輸、裝卸、包裝、保險展覽等銷售費用
Bankruptcy compensation cost 礦產(chǎn)資源補償費
Other deductible expense items 其他扣除費用項目
Taxable income calculation 應納稅所得額的計算
Income before tax adjustment 納稅調(diào)整前所得
Plus: Adjustment for additional tax payment 加:納稅調(diào)整增加額
Including salary bonus tax adjustment Adjustment to tax payment for employee benefits , employee labor union dues, employee education expense.
其中:工資薪金納稅調(diào)整額職工福利費、職工工會經(jīng)費和職工教育經(jīng)費的納稅調(diào)整額
Interest expense tax payment adjustment amount 利息支出納稅調(diào)整額
Entertainment expenses tax adjustment amount 業(yè)務招待費納稅調(diào)整額
Advertising expenditure tax payment adjustment amount 廣告支出納稅調(diào)整額
Tax adjustment for contribution expenditure 贊助支出納稅調(diào)整額
Donations Contributed Tax Adjustment 捐贈支出納稅調(diào)整額
Tax adjustment for depreciation and amortisation expenditure 折舊、攤銷支出納稅調(diào)整額
Loss on bad debts tax payment adjustment amount 壞賬損失納稅調(diào)整額
Provision for bad debts tax payment adjustment amount 壞賬準備納稅調(diào)整額
Penalties paid for late late tax payment 罰款、罰金或滯納金
Inventory revaluation reserve 存貨跌價準備
Short term investments depreciation reserve 短期投資跌價準備
Long term investments depreciation reserve 長期投資減值準備
Plus other taxable items adjustment 其他納稅調(diào)整增加項目
Less: Deduction for tax adjustment 減:納稅調(diào)整減少額
Including research and development expenses 其中:研究開發(fā)費用附加扣除額
Other tax deductible items 其他納稅調(diào)整減少項目
After tax adjusted income 納稅調(diào)整后所得
Less: Prior year deficiency 減:彌補以前年度虧損
Less: tax-exempt income 減:免稅所得
Including government loan interest income 其中:國債利息所得
Tax free income subsidy 免稅的補貼收入
Tax free investment income 免于補稅的投資收益
Tax free technology transfer income 免稅的技術(shù)轉(zhuǎn)讓收益
Other tax free income 其他免稅所得
Taxable Income 應納稅所得額
Applicable tax rate 適用稅率
Income tax payable 應繳所得稅額
Less: amount overpaid at beginning of period 減:期初多繳所得稅額
Prepaid income tax 已預繳的所得稅額
Tax allowance for domestic investment 應補稅的境內(nèi)投資收益的抵免稅額
Tax allowance for foreign investment 應補稅的境外投資收益的抵免稅額
Approved income tax reduction 經(jīng)批準減免的所得稅額
Taxpayer's representative's seal 納稅人代表簽章
Taxpayer's unit's seal 納稅人單位公章
Date 日期
Agent's company seal 代理申報中介機構(gòu)簽章
Responsible person 經(jīng)辦人
Registered number of responsible person 經(jīng)辦人執(zhí)業(yè)證件號碼
Completed by tax authority 以下由稅務機關(guān)填寫
Date return receive 受理申報日期
Person approving 審核人
Date of approval 審核日期
Tax Authority's Seal 受理申報稅務機關(guān)公章
Excise tax, tax return 營業(yè)稅納稅申報表
Date of filing 填表日期
Taxpayer's registration number 納稅人識別號
Renminbi (yuan,jiao,fen) 元(列至角分)
Taxpayer's Name 納稅人名稱
Taxation period 稅款所屬時間
Tax Items 稅目
Operating items 經(jīng)營項目
Turnover 營業(yè)額
Total Income 全部收入
Tax exempt items 不征稅項目
Abatement item 減除項目
Tax reduced items 減免稅項目
Turnover tax payable 應稅營業(yè)額
Current Period 本期
Tax amount payable 應納稅額
Less tax paid 減免稅額
If this return is filled by tax payer, the following should be completed by that tax payer. 如納稅人填報,由納稅人填寫以下各欄
General Accountant (seal) 會計主管(簽章)
Tax payer (seal) 納稅人(公章)
If this return is filled by an authorized agent, following should be completed by that agent. 如委托代理人填報,由代理人填寫以下各欄
Agent's Name 代理人名稱
Address 地址
Agent's seal 代理人(公章)
Completed by tax authority 以下由稅務機關(guān)填寫
Received by tax authority 收到申報表日期
Received by 接收人
Tax return for stamp tax 印花稅納稅申報表
Taxpayer's registration number 納稅人識別號
Taxpayer's Name 納稅人名稱
Taxation period 稅款所屬時間
Tax payment receipt 應稅憑證名稱
Number of units 件數(shù)
Applicable tax rate 適用稅率
Amount tax paid 已納稅額
Stamp purchases information 購花貼情況
Stamps on hand at beginning of period 上期結(jié)存
Current period purchases 本期購進
Current period use 本期貼花
Current Period balance 本期結(jié)存
If this return if filled by a tax payer, the following should be completed by that tax payer. 如納稅人填報,由納稅人填寫以下各欄
General Accountant (seal) 會計主管(簽章)
Tax payer (seal) 納稅人(公章)
If this return is filled by an authorized
agent .the following should be completed by that agent
如委托代理人填報,由代理人填寫以下各欄
Agent's Name 代理人名稱
Agent's address 代理人地址
Agent's seal 代理人(公章)
Completed by tax authority 以下由稅務機關(guān)填寫
Received by tax authority 收到申報表日期
Annual Income Tax return for Foreign Companies 外商投資企業(yè)和外國企業(yè)年度所得稅申報表
Tax year 納稅年度
This return is designed in accordance with the provisions of Article of 16 and Detailed rules and Regulations of Article 95 of FOREIGN INVESTMENT BUSINESS INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The company should fill the return and turn it over to the local tax authorities within four months of fiscal year end. The financial accounts certificate public accounts (China) audits report and related explanation should be attached.
根據(jù)《中華人民共和國外商投資企業(yè)和外國企業(yè)所得稅法》第十六條及其實施細則第九十五條的規(guī)定,特制定本表,你企業(yè)應當納稅年度終了后4個月內(nèi)如實填寫本表,報送當?shù)囟悇諜C關(guān),并附送財務會計報表、中國注冊會計師查賬報告及有關(guān)的說明材料。
Zip code (postcode) 郵政編碼
Industry type 行業(yè)
Date trading commenced 開始生產(chǎn)、經(jīng)營日期
Profit making year 開始獲利年度
Bank account 銀行賬號
Net revenue 收入凈額
Deduction 扣除額
Taxable income calculation 應納稅所得額的計算
Approved taxable income calculation 核定應納稅所得額的計算
Company income tax payable calculation 應納企業(yè)所得稅額的計算
Local income tax payable calculation 應納地方所得稅額的計算
Items 項目
Net amount of current year merchandise sales or business income本年銷售(銷貨)或營業(yè)收入凈額
Current year operating expense (for merchandise sales or business
income) 本年銷售(銷貨)或營業(yè)成本
Current year finance, administration and overhead expenses relating to merchandise sales or business 本年度銷售(銷貨)或營業(yè)費用、財務費用及管理費用
Current year tax expense relating to merchandise sales or business operations 本年度銷售(銷貨)或營業(yè)稅金
Deduction total 扣除額合計
Including entertainment expenses 其中:交際應酬費
Salary and welfare fund expense 工資、福利費
Rental expense 租金支出
Royalty 特許權(quán)使用費
Interest expense 利息支出
Depreciation expense 折舊費
Current year profit (or loss) from merchandise sales or business本年銷售(銷貨)或營業(yè)利潤(虧損)額
Other business profit (or loss) amount in current year 本年其他業(yè)務利潤(虧損)額
Net amount of current year non-operating income and expense本年營業(yè)外收支凈額
Taxable Income 應納稅所得額
Current year total income 本年收入總額
Taxable Income 應納稅所得額
Tax rate % 稅率%
Company income tax payable 應納企業(yè)所得稅額
Less amount of company tax paid 減免企業(yè)所得稅額
Local income tax payable 應納地方所得稅額
Less amount of local tax paid 減免地方所得稅額
Prepaid tax for year 全年預繳稅額
Foreign tax credits 外國稅額扣除
Amount shown in account books 賬載金額
Explanatory comment 備注
Authorized agent 授權(quán)代理人
If you have entrusted a agent. Please fill in the following. To deal with all tax issues, we now authorize _____ (address) to be agent of our company, and any correspondence related to statement is considered reasonable to be sent to this agent.如果你已委托代理申報人,請?zhí)顚懴铝匈Y料。為代理一切稅務事宜現(xiàn)授權(quán)______(地址)為本企業(yè)的代理申報人,任何與本申報表有關(guān)的來往文件都可寄與此人。
Authorized signature 授權(quán)人簽字
Statement 聲明:
I declare that this return is filled out in accordance with FOREIGN INVESTMENT BUSINESS INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. I believe that this return is true, correct and complete.我聲明:此納稅申報表是根據(jù)《中華人民共和國外商投資企業(yè)和外國企業(yè)所得稅法》規(guī)定填報的,我確信它是真實的、可靠的、完整的。
Person making statement 聲明人
General Accountant (signature) 會計主管人簽字
Agent's signature 代理申報人簽字
Company seal 企業(yè)蓋章
Date received by tax authority 收到日期
Date of approval 審核日期
Approved Memo 審核記錄
Seal of tax authority 主管稅務機關(guān)蓋章
Signature of tax officer in charge 主管稅務官員簽字
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