收税相关的词汇（2）
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、毁损与报废净损失
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、职工工会经费与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
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