財(cái)務(wù)應(yīng)用英語(yǔ)

1、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Capital Tax 資本稅:<美>

2、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(guò)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>公司稅前利潤(rùn)（額）;公司稅前收益（額）Corporat

3、ion 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 Tax （縮EBIT）繳付息稅前收益額;息稅前利潤(rùn)Effective T

4、ax Rate 實(shí)際稅率Employment Tax 就業(yè)稅;職業(yè)稅;雇用稅Entertainment Tax 娛樂(lè)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Factory Tax 產(chǎn)品出廠稅Fine for Tax Overdue 稅款滯納金Fine on Ta

5、x 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I(lǐng)ncome Tax Credit 所得稅稅額抵免Income Tax Deductions 所得稅扣款;所得稅減除額Income Tax Exemption 所得稅免除額Income Tax

6、 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 所得稅代扣Increment Tax;Tax on Value Added 增值稅Individual Income Tax Return

7、 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

8、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

9、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)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 Ac

10、countant 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 Benefit <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

11、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 Reduct

12、ion 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Taxable 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

13、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(guò)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Wi

14、thholding 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 Chinese Language Word or TermINDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣繳個(gè)人所得稅報(bào)告表Withholding agent's file number 扣繳義務(wù)人編碼Date of filing 填表日期Day 日Month 月Yea

15、r 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 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 authorit

16、ies 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 agent's name  扣繳義務(wù)人名稱Address  地址Telephone Number 電話 Tax payer's name  納稅義務(wù)人姓名 Tax payer's file number 納稅人編碼 Unit's name

17、 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 into 折合人民幣Total  人民幣合計(jì)Deductions  減費(fèi)用額Taxable

18、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 subm

19、itted together with 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 PEOPLE'S REPUBLIC OF CHINA, and I believe that the

20、 Statements contained in this return are true, 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 us

21、e  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 Term Chinese Language Word or TermName 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 a

22、t 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 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&#

23、160;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 "-" sign) 期末未抵扣數(shù)（用"-"號(hào)反映） VAT unpaid  未交增值稅 

24、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

25、unpaid at end of period (amount 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 T

26、erm Chinese Language Word or TermIncome Tax on Enterprises Annual Tax Return  企業(yè)所得稅年度納稅申報(bào)表Taxation period  稅款所屬時(shí)間Monetary Unit  金額單位Taxpayer's registration number  納稅人識(shí)別號(hào) Taxpayer's Name  納稅人名稱 Taxpayer's Address  納稅人地址 Zip code (postcode)

27、0; 郵政編碼 Type of business  登記注冊(cè)類型 Industry type  行業(yè) Taxpayer's 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  銷售（營(yíng)業(yè)）收入 Less: Sales return  減：銷售退回 Depreciation allowance  折扣與折讓 N

28、et 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 from

29、 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 bene

30、fits. Employee labor union dues. Employee education expenses  其中：工資薪金 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 Exch

31、ange 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 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

32、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) Advertising expenditure 廣告支出 Donations Contributed  捐贈(zèng)支出 Auditing, consulting and litigati

33、on 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 deductible expense items  其他扣除費(fèi)用項(xiàng)目Taxable income calculation  應(yīng)

34、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 adjustmentAdjustment to tax payment for employee benefits , employee labor union dues, employee education expense. 其中：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

35、 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 Adjus

36、tment  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 Invent

37、ory revaluation reserve  存貨跌價(jià)準(zhǔn)備 Short 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 expens

38、es  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 tax 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

39、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 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

40、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 Taxpayer's representative's seal 納稅人代表簽章Taxpayer's unit's seal 納稅人單位公章Date  日期 Ag

41、ent's 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 Authority's Seal  受理申報(bào)稅務(wù)機(jī)關(guān)

42、公章 Excise tax, tax return  營(yíng)業(yè)稅納稅申報(bào)表 Date of filing  填表日期 Taxpayer's registration number  納稅人識(shí)別號(hào)Renminbi (yuan,jiao,fen)  元（列至角分） Taxpayer's 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Turnov

43、er  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 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 fo

44、llowing 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 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Agent's Name  代理人名稱 Address  地址

45、60;Agent's 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 Taxpayer's registration number  納稅人識(shí)別號(hào) Taxpayer's Name  納稅人名稱 Taxati

46、on 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

47、 use  本期貼花 Current Period balance  本期結(jié)存If this return 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

48、completed by that agent如委托代理人填報(bào)，由代理人填寫以下各欄Agent's Name 代理人名稱 Agent's address  代理人地址 Agent's 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

49、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 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 w

50、ithin four months of fiscal year end. The financial accounts certificate public accounts (China) audits report and related explanation 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(shuō)明材料。 Zip code (postcode) 郵政

51、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 income 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 payab

52、le 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 merchandise sales or business income) 本年銷售（銷貨）或營(yíng)業(yè)成本 Current year fin

53、ance, 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 fund expense  工資、福利費(fèi)Rental expe