税收报表词汇


Tax Form Words 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 agent's 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 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 agent's name 扣缴义务人名称

Address 地址

Telephone Number 电话

Tax payer's name 纳税义务人姓名

Tax payer's file number 纳税人编码

Unit's 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

Name of currency 货币名称

Amount 金额

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 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 PEOPLE'S REPUBLIC OF CHINA, and I believe that the Statements contained 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)

English Language Word or Term Chinese Language Word or Term

Name of enterprise 编制单位

Items 项目

Line 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 transferred 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 (represented 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 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

 

Enterprise 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 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

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

Other 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: 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

Taxpayer's representative's seal 纳税人代表签章

Taxpayer's unit's seal 纳税人单位公章

Date 日期

Agent's 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 Authority's 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

Taxpayer's registration number 纳税人识别号

Renminbi (yuan,jiao,fen) 元(列至角分)

Taxpayer's 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

Tax 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

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

Agent's Name 代理人名称

Address 地址

Agent's 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

Taxpayer's registration number 纳税人识别号

Taxpayer's 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 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

Current 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) 会计主管(签章)

Tax payer (seal) 纳税人(公章)

If this return is filled by an authorized

agent .the following should be completed by that agent

  如委托代理人填报,由代理人填写以下各栏

Agent's Name 代理人名称

Agent's address 代理人地址

Agent's 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 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 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

Net 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 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 business income)

  本年销售(销货)或营业成本

Current year finance, administration and overhead expenses relating to merchandise sales or business 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

Current 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%

Company income tax payable 应纳企业所得税额

Less amount of company tax paid 减免企业所得税额

Local income tax payable 应纳地方所得税额

Less amount of local tax paid 减免地方所得税额

Prepaid tax for year 全年预缴税额

Foreign tax credits 外国税额扣除

Amount shown in account books 账载金额

Explanatory comment 备注

Authorized agent 授权代理人

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)为本企业的代理申报人,任何与本申报表有关的来往文件都可寄与此人。

Authorized signature 授权人签字

Statement 声明:

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. 我声明:此纳税申报表是根据《中华人民共和国外商投资企业和外国企业所得税法》规定填报的,我确信它是真实的、可靠的、完整的。

Person making statement 声明人

General Accountant (signature) 会计主管人签字

Agent's signature 代理申报人签字

Company seal 企业盖章

Date received by tax authority 收到日期

Date of approval 审核日期

Approved Memo 审核记录

Seal of tax authority 主管税务机关盖章

Signature of tax officer in charge 主管税务官员签字



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