1、稅收?qǐng)?bào)表英語(yǔ)詞匯 Accession Tax 財(cái)產(chǎn)增值稅、財(cái)產(chǎn)增益稅 Additional Tax 附加稅 Admission Tax 入場(chǎng)稅 Allowable Tax Credit 稅款可抵免稅;準(zhǔn)予扣除稅額 Amended Tax Return 修正后稅款申報(bào)書 Animal Slaughter Tax 動(dòng)物屠宰稅 Annual Income Tax Return 年度所得稅申報(bào)表 Assessed Tax. 估定稅額 Assessment of Tax 稅捐估定 Asset Tax 資產(chǎn)稅 Back Tax 欠繳稅款;未繳稅額 Business Tax （工商）營(yíng)業(yè)稅;工商稅 Capi

2、tal Tax 資本稅:<美>按資本額稽征;<英>指資本利得稅和資本轉(zhuǎn)讓稅（縮CTT）<英>資本轉(zhuǎn)讓稅 Capital Transfer Tax 資本轉(zhuǎn)移稅;資本過戶稅 Company Income Tax / Company Tax 公司所得稅 Corporate Profit Tax / Corporation Profit Tax 公司利潤(rùn)稅;公司利得稅 Corporate Profits After Taxes <美>公司稅后利潤(rùn)（額）;公司稅后收益（額） Corporate Profits Before Taxes <美>公

3、司稅前利潤(rùn)（額）;公司稅前收益（額） Corporation Tax Act <美>公司稅法 Corporation Tax Rate 公司稅稅率 Deferred Income Tax 遞延所得稅 Deferred Income Tax Liability 遞延所得稅負(fù)債 Deferred Tax 遞延稅額;遞延稅額 Development Tax 開發(fā)稅;發(fā)展稅 Direct Tax 直接稅 Dividend Tax 股利稅;股息稅 Earnings After Tax （縮EAT）(納)稅后盈利;（納）稅后收益（額） Earnings Before Interest and

4、Tax （縮EBIT）繳付息稅前收益額;息稅前利潤(rùn) Effective Tax Rate 實(shí)際稅率 Employment Tax 就業(yè)稅;職業(yè)稅;雇用稅 Entertainment Tax 娛樂稅;筵席捐 Estate Tax 遺產(chǎn)稅 Estimated Income Tax Payable 估計(jì)應(yīng)付所得稅;預(yù)估應(yīng)付所得稅 Estimated Tax 估計(jì)稅金 Exchange Tax 外匯稅 Excise Tax 國(guó)內(nèi)稅;國(guó)內(nèi)貨物稅營(yíng)業(yè)稅;執(zhí)照稅 Export Tax 出口稅 Export Tax Relief 出口稅額減免 Factory Payroll Taxes 工廠工薪稅 Facto

5、ry Tax 產(chǎn)品出廠稅 Fine for Tax Overdue 稅款滯納金 Fine on Tax Makeup 補(bǔ)稅罰款 Franchise Tax 特許經(jīng)營(yíng)稅;專營(yíng)稅 Free of Income Tax （縮f.i.t.）<美>免付所得稅 Import Tax 進(jìn)口稅 Income Before Interest and Tax 利息前和稅前收益 Income After Taxes 稅后收益;稅后利潤(rùn) Income Tax （縮IT）所得稅 Income Tax Benefit 所得稅可退稅款 Income Tax Credit 所得稅稅額抵免 Income Tax D

6、eductions 所得稅扣款;所得稅減除額 Income Tax Exemption 所得稅免除額 Income Tax Expense 所得稅費(fèi)用 Income Tax Law 所得稅法 Income Tax Liability 所得稅負(fù)債 Income Tax on Enterprises 企業(yè)所得稅 Income Tax Payable 應(yīng)付所得稅 Income Tax Prepaid 預(yù)交所得稅 Income Tax Rate 所得稅率 Income Tax Return 所得稅申報(bào)表 Income Tax Surcharge 所得附加稅 Income Tax Withholding

7、 所得稅代扣 Increment Tax;Tax on Value Added 增值稅 Individual Income Tax Return 個(gè)人所得稅申報(bào)表 Individual Tax 個(gè)人稅 Inheritance Tax <美>繼承稅;遺產(chǎn)稅;遺產(chǎn)繼承稅 Investment Tax Credit （縮ITC/I.T.C.）<美>投資稅款減除額;投資稅款寬減額;投資減稅額 Liability for Payroll Taxes 應(yīng)付工薪稅 Local Tax / Rates 地方稅 Luxury Tax 奢侈（品）稅 Marginal Tax Rate 邊際

8、稅率 Notice of Tax Payment 繳稅通知;納稅通知書 Nuisance Tax <美>繁雜捐稅;小額消費(fèi)品稅 Payroll Tax 工薪稅;工資稅;<美>工薪稅 Payroll Tax Expense 工薪稅支出;工資稅支出 Payroll Tax Return 工薪所得稅申報(bào)書;工資所得稅申報(bào)書 Personal Income Tax 個(gè)人所得稅 Personal Income Tax Exemption 個(gè)人所得稅免除 Personal Tax 對(duì)人稅;個(gè)人稅;直接稅 Prepaid Tax 預(yù)付稅捐 Pretax Earnings 稅前收益;稅

9、前盈余;稅前盈利 Pretax Income 稅前收入;稅前收益;稅前所得 Pretax Profit 稅前利潤(rùn) Product Tax 產(chǎn)品稅 Production Tax 產(chǎn)品稅;生產(chǎn)稅 Profit Tax 利得稅;利潤(rùn)稅 Progressive Income Tax 累進(jìn)所得稅;累退所得稅 Progressive Income Tax rate 累進(jìn)所得稅率 Progressive Tax 累進(jìn)稅 Progressive Tax Rate 累進(jìn)稅率 Property Tax 財(cái)產(chǎn)稅 Property Tax Payable 應(yīng)付財(cái)產(chǎn)稅 Property Transfer Tax 財(cái)產(chǎn)轉(zhuǎn)

10、讓稅 Rate of Taxation;Tax Rate 稅率 Reserve for Taxes 稅捐準(zhǔn)備（金）納稅準(zhǔn)備（金） Retail Taxes 零售稅 Sales Tax 銷售稅;營(yíng)業(yè)稅 Tax Accountant 稅務(wù)會(huì)計(jì)師 Tax Accounting 稅務(wù)會(huì)計(jì) Tax Accrual Workpaper 應(yīng)計(jì)稅金計(jì)算表 Tax Accruals 應(yīng)計(jì)稅金;應(yīng)計(jì)稅款 Tax Accrued / Accrued Taxes 應(yīng)計(jì)稅收 Tax Administration 稅務(wù)管理 Tax Audit 稅務(wù)審計(jì);稅務(wù)稽核 Tax Authority 稅務(wù)當(dāng)局 Tax Benefi

11、t <美>納稅利益 Tax Benefit Deferred 遞延稅款抵免 Tax Bracket 稅（收等）級(jí);稅別;稅階;稅檔 Tax Collector 收稅員 Tax Credits <美>稅款扣除數(shù);稅款減除數(shù) Tax Deductible Expense 稅收可減費(fèi)用 Tax Deductions <美>課稅所得額扣除數(shù) Tax Due （到期）應(yīng)付稅款 Tax Evasion 逃稅;漏稅;偷稅 Tax Exemption / Exemption of Tax/ Tax Free 免稅（額） Tax Law 稅法 Tax Liability 納稅

12、義務(wù) Tax Loss 納稅損失;稅損 Tax on Capital Profit 資本利得稅;資本利潤(rùn)稅 Tax on Dividends 股息稅;紅利稅 Tax Payment 支付稅款;納稅 Tax Penalty 稅務(wù)罰款 Tax Rate Reduction 降低稅率 Tax Rebate （出口）退稅 Tax Refund 退還稅款 Tax Return 稅款申報(bào)書;納稅申報(bào)表 Tax Savings 稅金節(jié)約額 Tax Withheld 扣繳稅款;已預(yù)扣稅款 Tax Year 課稅年度;納稅年度 Taxable 可征稅的;應(yīng)納稅的 Taxable Earnings 應(yīng)稅收入 Ta

13、xable Income （縮TI）可征稅收入（額）;應(yīng)（課）稅所得（額）;應(yīng)（課）稅收益（額） Taxable Profit 應(yīng)（課）稅利潤(rùn) Taxation Guideline 稅務(wù)方針;稅務(wù)指南 Taxes Payable 應(yīng)繳稅金，應(yīng)付稅款 Tax-exempt Income 免稅收入;免稅收益;免稅所得 Tax-free Profit 免稅利潤(rùn) Taxpayer 納稅人 Transaction Tax 交易稅;流通稅 Transfer Tax 轉(zhuǎn)讓稅;過戶稅交易稅 Turnover Tax 周轉(zhuǎn)稅;交易稅 Undistributed Taxable Income 未分配課稅所得;未分

14、配應(yīng)稅收益 Untaxed Income 未納稅所得;未上稅收益 Use Tax 使用稅 Value Added Tax （縮VAT）增值稅 Wage Bracket Withholding Table 工新階層扣稅表 Withholding Income Tax <美>預(yù)扣所得稅;代扣所得稅 Withholding of Tax at Source 從源扣繳稅款 Withholding Statement 扣款清單;扣繳憑單 Withholding Tax 預(yù)扣稅款Withholding Tax Form （代扣所得稅表）English Language Word or Term

15、 Chinese Language Word or Term INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣繳個(gè)人所得稅報(bào)告表 Withholding agents file number 扣繳義務(wù)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

16、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.根據(jù)中華人民共和國(guó)個(gè)人所得稅法 第九條的規(guī)定，制定本表，扣繳義務(wù)人應(yīng)將本月扣繳的稅款在次月七日內(nèi)繳入國(guó)庫(kù)，并向當(dāng)?shù)囟悇?wù)機(jī)關(guān)報(bào)送本表。 Withholding agents

17、name 扣繳義務(wù)人名稱 Address 地址 Telephone Number 電話 Tax payers name 納稅義務(wù)人姓名 Tax payers file number 納稅人編碼 Units name and Address 工作單位及地址 Categories of income 所得項(xiàng)目 Income period 所得時(shí)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(jià) Renminbi (RMB) converted

18、into 折合人民幣 Total 人民幣合計(jì) Deductions 減費(fèi)用額 Taxable Income 應(yīng)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(hào) 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

19、 如果由扣繳義務(wù)人填寫完稅證，應(yīng)在送此表時(shí)附完稅證副聯(lián)-份 Withholding total amount yuan 合計(jì)扣繳金額-元 Declaration by Withholding agent 扣繳義務(wù)人聲明 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 contained in this return are true

20、, correct and complete. 我聲明：此扣繳申報(bào)報(bào)表是根據(jù)中華人民共和國(guó)個(gè)人所得稅法的規(guī)定填報(bào)的，我確信它是真實(shí)的，可靠的，完整的。 Signature 簽字 General Accountant (signature) 會(huì)計(jì)主管人簽字 Responsible officer (signature) 負(fù)責(zé)人簽字 Withholding agent (seal) 扣繳單位（或個(gè)人）蓋章 For official use 由以下稅務(wù)機(jī)關(guān)填寫 Value Added Tax Payable Statement （應(yīng)交增值稅明細(xì)表） English Language Word or

21、Term Chinese Language Word or Term Name of enterprise 編制單位 Items 項(xiàng)目 Line No. 行次 Current Month 本月數(shù) Current Year Cumulative Amount 年末累計(jì)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(xiàng)稅額 VAT Refund for exported goods 出口退稅 Amount transferred out from

22、VAT on purchase 進(jìn)項(xiàng)稅額轉(zhuǎn)出數(shù) Transfer out overpaid VAT 轉(zhuǎn)出多交增值稅 VAT on purchase 進(jìn)項(xiàng)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(yīng)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

23、 - sign) 期末未抵扣數(shù)（用-號(hào)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(hào)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(hào)反映） Amount paid at current period 本期已交數(shù) Amount unpaid at end of period (amou

24、nt overpaid represented by a - sign) 期末未交數(shù)（多交數(shù)以-號(hào)反映） Head of unit 單位負(fù)責(zé)人 Finance employee in charge 財(cái)務(wù)負(fù)責(zé)人 Double-check 復(fù)核 Prepared by 制表 Enterprise Income Tax - Annual Tax Return （企業(yè)所得稅年度申報(bào)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

25、度納稅申報(bào)表 Taxation period 稅款所屬時(shí)間 Monetary Unit 金額單位 Taxpayers registration number 納稅人識(shí)別號(hào) Taxpayers Name 納稅人名稱 Taxpayers Address 納稅人地址 Zip code (postcode) 郵政編碼 Type of business 登記注冊(cè)類型 Industry type 行業(yè) Taxpayers bank 納稅人開戶銀行 Bank account number 賬號(hào) Gross revenue 收入總額 Line No. 行次 Items 項(xiàng)目 Business income 銷

26、售（營(yíng)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(yíng)業(yè)）收入凈額 Amount of exempt income included 其中：免稅的銷售（營(yíng)業(yè)）收入 Income from royalties 特許權(quán)使用費(fèi)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

27、 from asset/inventory surplus 資產(chǎn)盤盈凈收益 Subsidy income 補(bǔ)貼收入 Other income 其他收入 Final. total income 收入總額合計(jì) Operating expenses 銷售（營(yíng)業(yè)）成本 Sales tax 銷售稅金及附加 Total period expenses 期間費(fèi)用合計(jì) Deduction items 扣除項(xiàng)目 Including salary bonus Employee benefits. Employee labor union dues. Employee education expenses 其中：工

28、資薪金 職工福利費(fèi)、職工工會(huì)經(jīng)費(fèi)、職工教育經(jīng)費(fèi) Depreciation of fixed assets 固定資產(chǎn)折舊 Amortisation on intangible assets and deferred assets 無(wú)形資產(chǎn)、遞延資產(chǎn)攤銷 Research and development expenses 研究開發(fā)費(fèi)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(jī)構(gòu)管理費(fèi) Entertainment

29、 expenses 業(yè)務(wù)招待費(fèi) 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(zhǔn)備金 Net loss due to inventory shortage, spoilage and obsolescence 資產(chǎn)盤虧、毀損和報(bào)廢凈損失 Net loss in investment transfer 投資轉(zhuǎn)讓凈損失 National insurance payment 社會(huì)保險(xiǎn)繳款 Workers insurance expense 勞動(dòng)保護(hù)費(fèi) Adve

30、rtising expenditure 廣告支出 Donations Contributed 捐贈(zèng)支出 Auditing, consulting and litigation expenses 審計(jì)、咨詢、訴訟費(fèi) Travelling expenses 差旅費(fèi) Conference expenses 會(huì)議費(fèi) Transportation, packing, handling and insurance exhibition expense on sales 運(yùn)輸、裝卸、包裝、保險(xiǎn)展覽等銷售費(fèi)用 Bankruptcy compensation cost 礦產(chǎn)資源補(bǔ)償費(fèi) Other deducti

31、ble expense items 其他扣除費(fèi)用項(xiàng)目 Taxable income calculation 應(yīng)納稅所得額的計(jì)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

32、：工資薪金納稅調(diào)整額職工福利費(fèi)、職工工會(huì)經(jīng)費(fèi)和職工教育經(jīng)費(fèi)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(wù)招待費(fèi)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 Adjustm

33、ent 捐贈(zèng)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(zhǔn)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(jià)準(zhǔn)備 Sh

34、ort term investments depreciation reserve 短期投資跌價(jià)準(zhǔn)備 Long term investments depreciation reserve 長(zhǎng)期投資減值準(zhǔn)備 Plus other taxable items adjustment 其他納稅調(diào)整增加項(xiàng)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(fèi)用附加扣除額 Other tax deductible items 其他納稅調(diào)整減少項(xiàng)目 After ta

35、x adjusted income 納稅調(diào)整后所得 Less: Prior year deficiency 減：彌補(bǔ)以前年度虧損 Less: tax-exempt income 減：免稅所得 Including government loan interest income 其中：國(guó)債利息所得 Tax free income subsidy 免稅的補(bǔ)貼收入 Tax free investment income 免于補(bǔ)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

36、Income 應(yīng)納稅所得額 Applicable tax rate 適用稅率 Income tax payable 應(yīng)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(yù)繳的所得稅額 Tax allowance for domestic investment 應(yīng)補(bǔ)稅的境內(nèi)投資收益的抵免稅額 Tax allowance for foreign investment 應(yīng)補(bǔ)稅的境外投資收益的抵免稅額 Approved income tax reduction 經(jīng)批準(zhǔn)減免的所得稅額 Tax

37、payers representatives seal 納稅人代表簽章 Taxpayers units seal 納稅人單位公章 Date 日期 Agents company seal 代理申報(bào)中介機(jī)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(hào)碼 Completed by tax authority 以下由稅務(wù)機(jī)關(guān)填寫 Date return receive 受理申報(bào)日期 Person approving 審核人 Date of approval 審核日期 Tax Authoritys S

38、eal 受理申報(bào)稅務(wù)機(jī)關(guān)公章 Excise tax, tax return 營(yíng)業(yè)稅納稅申報(bào)表 Date of filing 填表日期 Taxpayers registration number 納稅人識(shí)別號(hào) Renminbi (yuan,jiao,fen) 元（列至角分） Taxpayers Name 納稅人名稱 Taxation period 稅款所屬時(shí)間 Tax Items 稅目 Operating items 經(jīng)營(yíng)項(xiàng)目 Turnover 營(yíng)業(yè)額 Total Income 全部收入 Tax exempt items 不征稅項(xiàng)目 Abatement item 減除項(xiàng)目 Tax reduced

39、 items 減免稅項(xiàng)目 Turnover tax payable 應(yīng)稅營(yíng)業(yè)額 Current Period 本期 Tax amount payable 應(yīng)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(bào)，由納稅人填寫以下各欄 General Accountant (seal) 會(huì)計(jì)主管（簽章） Tax payer (seal) 納稅人（公章） If this return is filled by a

40、n authorized agent, following should be completed by that agent. 如委托代理人填報(bào)，由代理人填寫以下各欄 Agents Name 代理人名稱 Address 地址 Agents seal 代理人（公章） Completed by tax authority 以下由稅務(wù)機(jī)關(guān)填寫 Received by tax authority 收到申報(bào)表日期 Received by 接收人 Tax return for stamp tax 印花稅納稅申報(bào)表 Taxpayers registration number 納稅人識(shí)別號(hào) Taxpayer

41、s Name 納稅人名稱 Taxation period 稅款所屬時(shí)間 Tax payment receipt 應(yīng)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(gòu)花貼情況 Stamps on hand at beginning of period 上期結(jié)存 Current period purchases 本期購(gòu)進(jìn) Current period use 本期貼花 Current Period balance 本期結(jié)存 If this retur

42、n if filled by a tax payer, the following should be completed by that tax payer. 如納稅人填報(bào)，由納稅人填寫以下各欄 General Accountant (seal) 會(huì)計(jì)主管（簽章） Tax payer (seal) 納稅人（公章） If this return is filled by an authorizedagent .the following should be completed by that agent 如委托代理人填報(bào)，由代理人填寫以下各欄 Agents Name 代理人名稱 Agents

43、address 代理人地址 Agents seal 代理人（公章） Completed by tax authority 以下由稅務(wù)機(jī)關(guān)填寫 Received by tax authority 收到申報(bào)表日期 Annual Income Tax return for Foreign Companies 外商投資企業(yè)和外國(guó)企業(yè)年度所得稅申報(bào)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 A

44、rticle 95 of FOREIGN INVESTMENT BUSINESS INCOME TAX LAW OF THE PEOPLES 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 expla

45、nation should be attached. 根據(jù)中華人民共和國(guó)外商投資企業(yè)和外國(guó)企業(yè)所得稅法第十六條及其實(shí)施細(xì)則第九十五條的規(guī)定，特制定本表，你企業(yè)應(yīng)當(dāng)納稅年度終了后4個(gè)月內(nèi)如實(shí)填寫本表，報(bào)送當(dāng)?shù)囟悇?wù)機(jī)關(guān)，并附送財(cái)務(wù)會(huì)計(jì)報(bào)表、中國(guó)注冊(cè)會(huì)計(jì)師查賬報(bào)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(yíng)日期 Profit making year 開始獲利年度 Bank account 銀行賬號(hào) Net revenue 收入凈額 Deduction 扣除額 Taxable inc

46、ome calculation 應(yīng)納稅所得額的計(jì)算 Approved taxable income calculation 核定應(yīng)納稅所得額的計(jì)算 Company income tax payable calculation 應(yīng)納企業(yè)所得稅額的計(jì)算 Local income tax payable calculation 應(yīng)納地方所得稅額的計(jì)算 Items 項(xiàng)目 Net amount of current year merchandise sales or business income 本年銷售（銷貨）或營(yíng)業(yè)收入凈額 Current year operating expense (for m

47、erchandise sales or business income) 本年銷售（銷貨）或營(yíng)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(yíng)業(yè)費(fèi)用、財(cái)務(wù)費(fèi)用及管理費(fèi)用 Current year tax expense relating to merchandise sales or business operations 本年度銷售（銷貨）或營(yíng)業(yè)稅金 Deduction total 扣除額合計(jì) Including entertainment expenses 其中：交際應(yīng)酬費(fèi) Salary and welfare f