1、Accession Tax財產增值稅、財產增益稅Additional Tax 附加稅Admission Tax 入場稅Allowable Tax Credit稅款可抵免稅；準予扣除稅額Amended Tax Return修正后稅款申報書Animal Slaughter Tax 動物屠宰稅Annual Income Tax Return年度所得稅申報表Assessed Tax.估定稅額Assessment of Tax 稅捐估定Asset Tax資產稅Back Tax欠繳稅款;未繳稅額Business Tax （工商）營業稅；工商稅Capital Tax資本稅:美按資本額稽征;英指資本利得稅和資

2、本轉讓稅（=縮CTT ） 英資本轉讓稅Capital Transfer Tax資本轉移稅；資本過戶稅Compa ny In come Tax / Compa ny Tax 公司所得稅Corporate Profit Tax / Corporation Profit Tax 公司利潤稅；公司利得稅Corporate Profits After Taxes 美公司稅后利潤（額）；公司稅后收益（額）Corporate Profits Before Taxes 美 公司稅前利潤（額）；公司稅前收益（額）Corporation Tax Act 美公司稅法Corporation Tax Rate 公司稅稅

3、率Deferred In come Tax 遞延所得稅Deferred In come Tax Liability 遞延所得稅負債Deferred Tax遞延稅額；遞延稅額Development Tax開發稅潑展稅Direct Tax直接稅Divide nd 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 Tax （=縮EBIT ）繳付息稅前收益額；息稅前利潤Effective Tax Rate 實際稅率Employment Tax就業稅；職業稅;雇用稅Entertainme

4、nt Tax娛樂稅；筵席捐Estate Tax遺產稅Estimated In come Tax Payable估計應付所得稅；預估應付所得稅Estimated Tax估計稅金Exchange Tax夕卜匯稅Excise Tax國內稅；國內貨物稅營業稅；執照稅Export Tax 出口稅Export Tax Relief 出口稅額減免Factory Payroll Taxes 工廠工薪稅Factory Tax 產品出廠稅Fine for Tax Overdue 稅款滯納金Fine on Tax Makeup 補稅罰款Franchise Tax特許經營稅；專營稅Free of In come Ta

5、x （=縮f.i.t.） < 美免付所得稅Import Tax 進口稅In come Before In terest and Tax 利息前和稅前收益In come After Taxes稅后收益；稅后利潤In come Tax （縮=IT）所得稅In come Tax Be nefit所得稅可退稅款In come Tax Credit所得稅稅額抵免In come Tax Deductio ns所得稅扣款；所得稅減除額In come Tax Exempti on 所得稅免除額In come Tax Expe nse 所得稅費用In come Tax Law 所得稅法In come Ta

6、x Liability 所得稅負債In come Tax on En terprises 企業所得稅In come Tax Payable 應付所得稅In come Tax Prepaid 預交所得稅In come Tax Rate 所得稅率In come Tax Return所得稅申報表In come Tax Surcharge 所得附加稅In come Tax Withholdi ng 所得稅代扣In creme nt Tax;Tax on Value Added 增值稅In dividual In come Tax Return 個人所得稅申報表In dividual Tax 個人稅In

7、heritanee Tax 美繼承稅；遺產稅；遺產繼承稅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 應付工薪稅Local Tax / Rates 地方稅Luxury Tax奢侈(品)稅Marginal Tax Rate 邊際稅率Notice of Tax Payment繳稅通知；納稅通知書Nuisanee Tax 美 繁雜捐稅；小額消費品稅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 Ta

8、x Return工薪所得稅申報書；工資所得稅申報書Personal In come Tax 個人所得稅Personal In come Tax Exempti on 個人所得稅免除Personal Tax對人稅；個人稅；直接稅Prepaid Tax預付稅捐Pretax Earnings稅前收益；稅前盈余；稅前盈利Pretax In come稅前收入;稅前收益;稅前所得Pretax Profit稅前利潤Product Tax 產品稅Production Tax產品稅；生產稅Profit Tax利得稅;利潤稅Progressive Income Tax累進所得稅；累退所得稅Progressive

9、In come Tax rate 累進所得稅率Progressive Tax 累進稅Progressive Tax Rate 累進稅率Property Tax 財產稅Property Tax Payable 應付財產稅Property Transfer Tax 財產轉讓稅Rate of Taxation;Tax Rate 稅率Reserve for Taxes稅捐準備（金）納稅準備（金）Retail Taxes 零售稅Sales Tax銷售稅;營業稅Tax Accou ntant稅務會計師Tax Accounting 稅務會計Tax Accrual Workpaper應計稅金計算表Tax Ac

10、cruals應計稅金；應計稅款Tax Accrued / Accrued Taxes 應計稅收Tax Admi ni strati on 稅務管理Tax Audit稅務審計;稅務稽核Tax Authority稅務當局Tax Benefit <美 > 納稅利益Tax Benefit Deferred遞延稅款抵免Tax Bracket稅（收等）級；稅別;稅階;稅檔Tax Collector 收稅員Tax Credits 美稅款扣除數；稅款減除數Tax Deductible Expense 稅收可減費用Tax Deductions 美 課稅所得額扣除數Tax Due （到期）應付稅款Ta

11、x Evasion逃稅;漏稅;偷稅Tax Exempti on / Exempti on of Tax /Tax Free 免稅（額）Tax Law 稅法Tax Liability 納稅義務Tax Loss納稅損失；稅損Tax on Capital Profit資本利得稅；資本利潤稅Tax on Divide nds股息稅；紅利稅Tax Payment支付稅款；納稅Tax Penalty稅務罰款Tax Rate Reduction 降低稅率Tax Rebate （出口）退稅Tax Refund退還稅款Tax Return稅款申報書；納稅申報表Tax Savings稅金節約額Tax Withhe

12、ld扣繳稅款；已預扣稅款Tax Year課稅年度；納稅年度Taxable可征稅的；應納稅的Taxable Earnings 應稅收入Taxable In come （=縮TI ）可征稅收入（額）；應（課）稅所得（額）；應（課）稅收益（額）Taxable Profit應（課）稅利潤Taxation Guideline稅務方針；稅務指南Taxes Payable應繳稅金，應付稅款Tax-exempt In come免稅收入；免稅收益；免稅所得Tax-free Profit 免稅利潤Taxpayer納稅人Transaction Tax 交易稅；流通稅Transfer Tax轉讓稅；過戶稅交易稅Tur

13、nover Tax周轉稅；交易稅Un distributed Taxable In come未分配課稅所得;未分配應稅收益Un taxed In come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Withholdi ng In come Tax 美預扣所得稅；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 預扣稅款Withholding Tax

14、 Form （代扣所得稅表）English Language Word or Term Chinese Language Word or TermINDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣繳個人所得稅報告表Withholdi ng age nt's file number 扣繳義務人編碼Date of filing 填表日期Day日Month 月Year 年Mon etary Un it金額單位RMB Yuan人民幣元This return is designed in accordanee with the provisions of Art

15、icle 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The withholding agentsshould turn the tax withheld over to the State Treasury and file the return with the localtax authorities within seven days after the end of the taxable month.根據中華人民共禾口 國個人所得稅法第九條的規定，制定本表，扣繳義務人應將本月扣繳的稅款在

16、次月七日內繳入國庫，并向當地稅務機關報送本表。Withholdi ng age nt's name 扣繳義務人名稱Address 地址Teleph one 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 in come 所得項目In come period 所得時間Reven ue收入額Ren mi nbi (RMB)人民幣Foreign currency 夕卜幣Name of currency 貨幣

17、名稱Amount金額Exchange rate 外匯牌價Ren mi nbi (RMB) con verted into 折合人民幣Total人民幣合計Deductio ns減費用額Taxable In come應納稅所得額Tax rate 稅率Quick calculation deduction 速算扣除數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 withholdi ng age n

18、t, this retur n 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份Withholding total amount yuan 合計扣繳金額-元Declaratio n by Withholdi ng age nt 扣繳義務人聲明I declare that the return is filled out in accordanee with the INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA, and I believe t

19、hat the Statements c on tai ned in this return are true, correct and complete.我聲明：此扣繳申報報表是根據中 華人民共和國個人所得稅法的規定填報的，我確信它是真實的，可靠的，完整的。Sig nature 簽字General Accountant (signature)會計主管人簽字Responsible officer (signature)負責人簽字Withholdi ng age nt (seal)扣繳單位(或個人)蓋章For official use由以下稅務機關填寫Value Added Tax Payabl

20、e Statement (應交增值稅明細表)English Language Word or Term Chinese Language Word or TermName of enterprise 編制單位Items項目Line No.行次Curre nt Mon th 本月數Current Year Cumulative Amount 年末累計數Amount not yet deducted at beg inning of year (represe nted by a "-" sig n)年初未抵扣數(用"-"反映)VAT on sales銷項稅

21、額VAT Refund for exported goods 出 口退稅Amount transferred out from VAT on purchase 進項稅額轉出數Transfer out overpaid VAT 轉出多交增值稅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 出口抵減內銷產品應納稅額Transfer out unpaid VAT 轉出未交增

22、值稅Amount not deducted at end of period （represented by a "-" sign）期末未抵扣數（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（多交數以"-"號反映）Amount transfer in at current period （amount overpaid represented b

23、y a "-" sign） 本期轉入數（多交數以"-"號反映）Amount paid at current period 本期已交數Amount unpaid at end of period （amount overpaid represented by a "-" sign）期末未交數（多交數以"-"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En terprise In come Tax

24、- Ann ual Tax Retur n （企業所得稅年度申報表）English Language Word or Term Chinese Language Word or TermIn come Tax on En terprises Ann ual Tax Retur n 企業所得稅年度納稅申報表Taxation period稅款所屬時間Mon etary Un it金額單位Taxpayer's registration number 纟納稅人識另U號Taxpayer's Name納稅人名稱Taxpayer's Address 納稅人地址Zip code （po

25、stcode）郵政編碼Type of bus in ess登記注冊類型Industry type 行業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Busin ess in come 銷售（營業）收入Less: Sales return 減：銷售退回Depreciation allowanee 折扣與折讓Net operating revenue銷售（營業）收入凈額Amou nt of exempt in come in cluded 其中：免稅的銷售（營業）收入In com

26、e from royalties 特許權使用費收益In vestme nt in come 投資收益Net in come in in vestme nt transfer 投資轉讓凈收益Ren tal net in come 租賃凈收益Excha nge net in come 匯兌凈收益Net in come from asset/ inventory surplus 資產盤盈凈收益Subsidy in come 補貼收入Other in come其他收入Final. total income收入總額合計Operat ing expe nses 銷售（營業）成本Sales tax銷售稅金及

27、附加Total period expenses 期間費用合計Deduction items 扣除項目In cludi ng salary bonus Employee ben efits. Employee labor union dues. Employee educati onexpe nses其中：工資薪金 職工福利費、職工工會經費、職工教育經費Depreciati on of fixed assets 固定資產折舊Amortisati on on intan gible assets and deferred assets 無形資產、遞延資產攤銷Research and develop

28、me nt expe nses 研究開發費用Net in terest expe nse 禾利息凈支出Excha nge net loss 匯兌凈損失Ren tal net expe nse 租金凈支出Head office adm ini strative expe nse 上繳總機構管理費En terta inment expe nses 業務招待費Taxati on expe nse 稅金Loss on bad debts 壞賬損失Additi onal bad debts provisi on for prior year增提的壞賬準備金Net loss due to inventor

29、y shortage, spoilage and obsolesce nee 資產盤虧、毀損和報廢凈損失Net loss in in vestme nt transfer 投資轉讓凈損失Nati onal in sura nee payme nt 社會保險繳款Workers insurance expe nse 勞動保護費Advertis ing expe nditure 廣告支出Don atio ns Co ntributed 捐贈支出Audit ing, con sult ing and litigatio n expe nses 審計、咨詢、訴訟費Travelli ng expe nse

30、s 差旅費Conference expe nses 會議費Tran sportati on, pack ing, han dli ng and in sura nee exhibiti on expe nse on sales 運輸、裝卸、包裝、 保險展覽等銷售費用Ban kruptcy compe nsati on cost 礦產資源補償費Other deductible expe nse items 其他扣除費用項目Taxable in come calculation 應納稅所得額的計算In come before tax adjustme nt 纟內稅調整前所得Plus: Adjust

31、me nt for additio nal tax payme nt力口：納稅調整增加額In cludi ng salary bonus tax adjustme ntAdjustme nt to tax payme nt for employee ben efits , employee labor union dues, employee education expense.其中：工資薪金納稅調整額職工福利費、職工工會經費和職工教育經費 的納稅調整額In terest expe nse tax payme nt adjustme nt amount 禾禾息支出纟內稅調整額En terta

32、inment expe nses tax adjustme nt amount 業務招待費纟內稅調整額Advertis ing expe nditure tax payme nt adjustme nt amount 廣告支出纟內稅調整額Tax adjustme nt for con tribution expe nditure贊助支出納稅調整額Don atio ns Co ntributed Tax Adjustme nt 捐贈支出納稅調整額Tax adjustme nt for depreciati on and amortisati on expe nditure 折舊、攤銷支出纟內稅調

33、整額Loss on bad debts tax payme nt adjustme nt amount 壞賬損失納稅調整額Provision for bad debts tax payment adjustment amount 壞賬準備納稅調整額Pen alties paid for late late tax payme nt 罰款、罰金或滯納金Inventory revaluati on reserve 存貨跌價準備Short term in vestme nts depreciati on reserve 短期投資跌價準備Long term investments depreciati

34、on reserve 長期投資減值準備Plus other taxable items adjustme nt 其他納稅調整增加項目Less: Deduction for tax adjustment 減：納稅調整減少額In cludi ng research and developme nt expe nses 其中：研究開發費用附加扣除額Other tax deductible items 其他納稅調整減少項目After tax adjusted in come納稅調整后所得Less: Prior year deficie ncy 減：彌補以前年度虧損Less: tax-exempt in

35、 come 減：免稅所得In cludi ng gover nment loa n in terest in come 其中：國債禾 U息所得Tax free in come subsidy 免稅的補貼收入Tax free in vestme nt in come 免于補稅的投資收益Tax free tech no logy transfer in come 免稅的技術轉讓收益Other tax free in come 其他免稅所得Taxable In come應納稅所得額Applicable tax rate 適用稅率In come tax payable 應繳所得稅額Less: amou

36、nt overpaid at beg inning of period減：期初多繳所得稅額Prepaid in come tax 已預繳的所得稅額Tax allowa nee for domestic in vestme nt 應補稅的境內投資收益的抵免稅額Tax allowa nee for foreig n in vestme nt 應補稅的境外投資收益的抵免稅額Approved in come tax reduction 經批準減免的所得稅額Taxpayer's represe ntative's seal 纟內稅人代表簽章Taxpayer's un it'

37、;s seal納稅人單位公章Date日期Age nt's compa ny seal代理申報中介機構簽章Resp on sible pers on 經辦人Registered nu mber of respon sible person 經辦人執業證件號碼Completed by tax authority以下由稅務機關填寫Date return receive 受理申報日期Pers on approvi ng 審核人Date of approval 審核日期Tax Authority's Seal受理申報稅務機關公章Excise tax, tax return 營業稅納稅申報

38、表Date of fili ng 填表日期Taxpayer's registrati on nu mber 纟內稅人識另 U號Renmin bi (yua n,j iao,fe n)元(歹U至角分)Taxpayer's Name納稅人名稱Taxation period稅款所屬時間Tax Items 稅目Operat ing items 經營項目Turnover 營業額Total In come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 應稅營業額C

39、urre nt Period 本期Tax amount payable 應纟內稅額Less tax paid 減免稅額如納稅人如委If this return is filled by tax payer, the following should be completed by that tax payer. 填報，由納稅人填寫以下各欄Gen eral Accou ntan t （seal） 會計主管（簽章）Tax payer （seal）納稅人（公章）If this return is filled by an authorized age nt, follow ing should be

40、 completed by that age nt. 托代理人填報，由代理人填寫以下各欄Age nt's Name代理人名稱Address 地址Age nt's seal代理人（公章）Completed by tax authority 以下由稅務機關填寫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 registrati on nu mber 纟纟稅人識另 U號Taxpayer's Name納稅人名稱Taxation peri

41、od稅款所屬時間Tax payme nt receipt 應稅憑證名稱Number of units 件數Applicable tax rate 適用稅率Amou nt tax paid 已納稅額Stamp purchases in formati on 購花貼情況Stamps on hand at begi nning of period 上期結存Current period purchases 本期購進Current period use 本期貼花Curre nt Period bala nee 本期結存If this return if filled by a tax payer, th

42、e 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 authorizedage nt .the follow ing should be completed by that age nt如委托代理人填報，由代理人填寫以下各欄Age nt's Name代理人名稱Age nt's address代理人地址Age nt's

43、 seal代理人（公章）Completed by tax authority 以下由稅務機關填寫Received by tax authority 收到申報表日期Annual Income Tax return for Foreign Companies外商投資企業和外國企業年度所得稅申報 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 INVEST

44、MENT 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 mon ths of fiscal year end. The finan cial acco unts certificate public accounts （China） audits report and related explanation should be at

45、tached. 根據中華人 民共和國外商投資企業和外國企業所得稅法第十六條及其實施細則第九十五條的規定，特制定本表，你企業應當納稅年度終了后4個月內如實填寫本表，報送當地稅務機關，并附送財務會計報表、中國注冊會計師查賬報告及有關的說明材料。Zip code （postcode）郵政編碼In dustry type 行業Date tradi ng comme need 開始生產、經營日期Profit mak ing year 開始獲利年度Bank accou nt銀行賬號Net revenue收入凈額Deduction扣除額Taxable in come calculation 應納稅所得額的計

46、算Approved taxable in come calculati on 核定應纟內稅所得額的計算 Compa ny in come tax payable calculati on 應纟內企業所得稅額的計算 Local in come tax payable calculation 應納地方所得稅額的計算 Items項目Net amount of curre nt year mercha ndise sales or bus in ess in come 本年銷售（銷貨）或營業收入 凈額Current year operat ing expe nse （for mercha ndise

47、sales or bus in ess in come） 本年銷售（銷貨）或 營業成本Current year finance, administration and overhead expenses relating to merchandise sales or bus in ess本年度銷售（銷貨）或營業費用、財務費用及管理費用Current year tax expe nse relati ng to mercha ndise sales or bus in ess operati ons本年度銷售（銷貨）或營業稅金Deduction total扣除額合計In cludi ng en terta inment expe nses 其中：交際應酬費Salary and welfare fund expe nse 工資、