外商投资企业和外国企业年度所得税申报表模板范文标准版

瑞律网整理发布 459°c 2023-07-13

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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

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.

企业名称 Name of enterprise			地址 Address		邮政编码 Post code			电话号码 Tel. number
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
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
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
扣除额： Deductions	2.本年销售（销货）或营业成本　　Cost of sales or operation of the year
	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
	4.本年销售（销货）或营业税金　　 Tax on sales or operation of the year
	5.扣除额合计：Total deductions2+3+4
	其中：交际应酬费Including: entertainment expense
	工资、福利费 wages and exployee benefits
	租金支出　rental expense
	特许权使用费　royalty expense
	利息支出　interest
	折旧费　depreciation
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
	7.本年其它业务利润（亏损）额P和（loss）from other operation of the year
	8.本年营业外收支净额Net profit from non- business operation of the year
	9.按规定认可抵补的以前年度亏损额　Loss carry forward recognized according to relevant rules
	10.应纳税所得额 Taxable income (6+7+8)-9
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
	12.经税务机关核定的利润率%　Profit rate determined by tax authorities
	13.应纳税所得额　Taxable income 11×12
应纳企业所得税额的计算 Computation of enterprise income tax	14.税率% Tax rate
	15.应纳企业所得税　Enterprise income tax 10×14
	16.减免企业所得税额　Enterprise income tax exempted or reduced
	17.实际应缴企业所和税额Enterprise income tax to be paid 15-16
应纳地方所得税额的计算 Computation of local income tax:	18.税率% Tax rate
	19. 应纳地方所得税额Local income tax　10×18
	20.减免地方所得税额　　Local income tax exempted or reduced
	21.实际应缴所得税额　Local income tax to be paid 19-20
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
	23.全年预缴税额　Quarterly instalments
	24.外国税额扣除　Foreign tax credits
	25.应被（退）所得税额Amount of income tax due or over paid 22-23-24
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