税收报表词汇.doc

1、1税收报表词汇Withholding Tax Form （代扣所得税表） English Language Word or Term Chinese Language Word or Term INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表Withholding agents file number 扣缴义务人编码Date of filing 填表日期Day 日Month 月Year 年Monetary Unit 金额单位RMB Yuan 人民币 元This return is designed in accordance with th

2、e provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLES 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.根据中华人民共和国个人所得税法第九条的规定，制定本表，扣

3、缴义务人应将本月扣缴的税款在次月七日内缴入国库，并向当地税务机关报送本表。Withholding agents name 扣缴义务人名称Address 地址Telephone Number 电话Tax payers name 纳税义务人姓名Tax payers file number 纳税人编码Units name and Address 工作单位及地址Categories of income 所得项目Income period 所得时间Revenue 收入额Renminbi （RMB） 人民币Foreign currency 外币2Name of currency 货币名称Amount 金额

4、Exchange rate 外汇牌价Renminbi （RMB）converted into 折合人民币Total 人民币合计Deductions 减费用额Taxable Income 应纳税所得额Tax rate 税率Quick calculation deduction 速算扣除数Amount of tax withheld 扣缴所得税额Tax certificate number 完税证字号Date of tax payment 纳税日期In case the tax certificate is filled out by withholding agent, this return

5、should be submitted together with 如果由扣缴义务人填写完税证，应在送此表时附完税证副联份Withholding total amount yuan 合计扣缴金额元Declaration by Withholding agent 扣缴义务人声明I declare that the return is filled out in accordance with the INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA, and I believe that the Statements conta

6、ined in this return are true, correct and complete.我声明：此扣缴申报报表是根据中华人民共和国个人所得税法的规定填报的，我确信它是真实的，可靠的，完整的。Signature 签字General Accountant （signature） 会计主管人签字Responsible officer （signature） 负责人签字Withholding agent （seal） 扣缴单位（或个人）盖章For official use 由以下税务机关填写Value Added Tax Payable Statement （应交增值税明细表）Engli

7、sh Language Word or Term Chinese Language Word or Term Name of enterprise 编制单位Items 项目3Line No. 行次Current Month 本月数Current Year Cumulative Amount 年末累计数Amount not yet deducted at beginning of year （represented by a “-“ sign） 年初未抵扣数（用“-“反映）VAT on sales销项税额VAT Refund for exported goods 出口退税Amount trans

8、ferred out from VAT on purchase 进项税额转出数Transfer out overpaid VAT 转出多交增值税VAT on purchase 进项税额VAT Paid 已交税金Tax reduced and exempted 减免税款VAT payable on domestic sales offset against VAT on purchase for export sales 出口抵减内销产品应纳税额Transfer out unpaid VAT 转出未交增值税Amount not deducted at end of period （represe

9、nted by a “-“ sign）期末未抵扣数（用“-“号反映）VAT unpaid 未交增值税Amount unpaid at beginning of year （amount overpaid represented by a “-“ sign） 年初未交数（多交数以“-“号反映）Amount transfer in at current period （amount overpaid represented by a “-“ sign） 本期转入数（多交数以“-“号反映）Amount paid at current period 本期已交数Amount unpaid at end

10、of period （amount overpaid represented by a “-“ sign） 期末未交数（多交数以“-“号反映）Head of unit 单位负责人Finance employee in charge 财务负责人Double-check 复核Prepared by 制表4Enterprise Income Tax - Annual Tax Return （企业所得税年度申报表）English Language Word or Term Chinese Language Word or Term Income Tax on Enterprises Annual Ta

11、x 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Taxpayers registration number 纳税人识别号Taxpayers Name 纳税人名称Taxpayers 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Taxpayers 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

12、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 ass

13、et/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5Operating 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

14、、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

15、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Donation

16、s 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6Other deductible expense items 其他扣除费用项目Taxable inco

17、me 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Interes

18、t 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 an

19、d 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Lon

20、g 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

21、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7Other 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

22、： 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Taxpayers representatives seal 纳税人代表签章Taxpayers units seal 纳税人单位公章Date 日期Agen

23、ts 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Date of approval 审核日期Tax Authoritys Seal 受理申报税务机关公章Excise tax, tax return 营业税纳税申报表Date of filing 填表日期Taxpayers registrati

24、on number 纳税人识别号Renminbi （yuan,jiao,fen） 元（列至角分）Taxpayers Name 纳税人名称Taxation period 税款所属时间Tax Items 税目Operating items 经营项目Turnover 营业额Total Income 全部收入8Tax exempt items 不征税项目Abatement item 减除项目Tax reduced items 减免税项目Turnover tax payable 应税营业额Current Period 本期Tax amount payable 应纳税额Less tax paid 减免税额

25、If this return is filled by tax payer, the following should be completed by that tax payer. 如纳税人填报，由纳税人填写以下各栏General Accountant （seal） 会计主管（签章）Tax payer （seal） 纳税人（公章）If this return is filled by an authorized agent, following should be completed by that agent. 如委托代理人填报，由代理人填写以下各栏Agents Name 代理人名称Add

26、ress 地址Agents seal 代理人（公章）Completed by tax authority 以下由税务机关填写Received by tax authority 收到申报表日期Received by 接收人Tax return for stamp tax 印花税纳税申报表Taxpayers registration number 纳税人识别号Taxpayers Name 纳税人名称Taxation period 税款所属时间Tax payment receipt 应税凭证名称Number of units 件数Applicable tax rate 适用税率Amount tax

27、paid 已纳税额Stamp purchases information 购花贴情况Stamps on hand at beginning of period 上期结存Current period purchases 本期购进9Current period use 本期贴花Current Period balance 本期结存If this return if filled by a tax payer, the following should be completed by that tax payer. 如纳税人填报，由纳税人填写以下各栏General Accountant （seal）

28、 会计主管（签章）Tax payer （seal） 纳税人（公章）If this return is filled by an authorizedagent .the following should be completed by that agent如委托代理人填报，由代理人填写以下各栏Agents Name 代理人名称Agents address 代理人地址Agents seal 代理人（公章）Completed by tax authority 以下由税务机关填写Received by tax authority 收到申报表日期Annual Income Tax return for

29、 Foreign Companies 外商投资企业和外国企业年度所得税申报表Tax year 纳税年度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 PEOPLES REPUBLIC OF CHINA. The company should fill the return and turn i

30、t 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.根据中华人民共和国外商投资企业和外国企业所得税法第十六条及其实施细则第九十五条的规定，特制定本表，你企业应当纳税年度终了后 4 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、中国注册会计师查账报告及有关的

31、说明材料。Zip code （postcode） 邮政编码Industry type 行业Date trading commenced 开始生产、经营日期Profit making year 开始获利年度Bank account 银行账号10Net revenue 收入净额Deduction 扣除额Taxable income calculation 应纳税所得额的计算Approved taxable income calculation 核定应纳税所得额的计算Company income tax payable calculation 应纳企业所得税额的计算Local income tax

32、payable calculation 应纳地方所得税额的计算Items 项目Net amount of current year merchandise sales or business income 本年销售（销货）或营业收入净额Current year operating expense （for merchandise sales or businessincome） 本年销售（销货）或营业成本Current year finance, administration and overhead expenses relating to merchandise sales or busi

33、ness 本年度销售（销货）或营业费用、财务费用及管理费用Current year tax expense relating to merchandise sales or business operations 本年度销售（销货）或营业税金Deduction total 扣除额合计Including entertainment expenses 其中：交际应酬费Salary and welfare fund expense 工资、福利费Rental expense 租金支出Royalty 特许权使用费Interest expense 利息支出Depreciation expense 折旧费C

34、urrent year profit （or loss） from merchandise sales or business 本年销售（销货）或营业利润（亏损）额Other business profit （or loss ） amount in current year 本年其他业务利润（亏损）额Net amount of current year non-operating income and expense 本年营业外收支净额Taxable Income 应纳税所得额Current year total income 本年收入总额Taxable Income 应纳税所得额Tax rate % 税率%