problems that cannot be ignored. Some leaders unwilling to do masses work, masses concept weak, on masses feelings not deep, pendulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, buried business work, ignored masses work of situation compared General; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychological, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders can't do masses work, Faced with a lot of contradictions among the people worry about fear, panic set in encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losses, and so on. These problems we are soberly aware, enhancing the party's ruling capability, the maintenance and development of the party's advanced nature and purity, and to enhance the ability of party committees and leading cadres are good people. Attach great importance to and is good at doing mass work, has become the new urgent situation strengthening the party's governing capacity-building tasks. Combined practice of maintaining flesh-and-blood ties with the masses, urged the broad masses of party members and cadres, especially all levels ... Processing to improve as a guide to the country. \did is summed up these new things, be promoted. \s is a vivid manifestation of the Deng Xiaoping's mass. Deng also put people \s not support\gree\happy\not to promise\a starting point and destination of developing guidelines, policies, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Central Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committee made on adhering to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democratic parties and the relationship between the part of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the decision on strengthening contacts with the masses of the Party noted that \d and developed in the long struggle of the party's mass line, is to realize the party's ideological line, the fundamental political and organizational work route\n always maintain flesh-and-blood ties and development of the masses, is directly related to the rise and fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the decision of the party's leading bodies and leading cadres should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of party 中 华 人 民 共 和 国 非居民企业所得税年度纳税申报表
（适用于核定征收企业）
税款所属期间：
纳税人识别号： 310 纳税人名称 年 月 日
至
年 月 日
金额单位：人民币元（列至角分） 居民国（地区）名称及代码 依法申报金额 备 注 申 报 项 目 账载金额 1、收入额 项目1 2、经税务机关核定的利润率（%） 名称 3、应纳税所得额 3=1×2 4、收入额 项目2 5、经税务机关核定的利润率（%） 名称 按收入总额核定应6、应纳税所得额 6=4×5 纳税所得额的计算 7、收入额 项目3 8、经税务机关核定的利润率（%） 名称 9、应纳税所得额 9=7×8 10、收入总额 10=1+4+7 11、应纳税所得额合计 11=3+6+9 12、经费支出总额 其中：工资薪金 奖金 津贴 福利费 物品采购费 固定资产折旧 装修费 通讯费 按经费支出换算应 差旅费 纳税所得额的计算 房租 设备租赁费 交通费 业务招待费 13、换算的收入额 14、经税务机关核定的利润率（%） 15、应纳税所得额 15=13×14 16、成本费用总额 按成本费用核定应17、换算的收入额 纳税所得额的计算 18、经税务机关核定的利润率（%） 19、应纳税所得额 19=17×18 20、法定税率（25%） 21、应纳企业所得税额 21=11×20或15×20或19×20 应纳企业所得税额的计算 22、实际征收率（%） 23、实际应纳企业所得税额 23=11×22或15×22或19×22 24、减（免）企业所得税额 24=21-23 f third generation Central led collective, banner Deng Xiao-ping's theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and conomic risk, severe test before, relies on party and people, defended China features Socialist, created socialist market new system, created full open new situation, advance party of construction new of great engineering, founded \e a representative\nt thought, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: \ngthening and improving the party's mass work in the new situation, it is of decisive significance to consolidating the ruling Foundation of the party. \ough our party and some of the world's major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out:\biggest political advantage of our party is in close contact with the masses, the most dangerous after the ruling party was divorced from the masses. \said:\our reform and construction, only the understanding, support and participation of the people, people's enthusiasm and creativity into full play in order to advance; the leadership of the party, only the tie and win the masses embraced, can be consolidated and strengthened. \d out that strengthening and improving the party's work style construction, maintaining the party's flesh-and-blood ties with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the people to the highest degree, to the majority of people are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy ... Single, everyone seemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacting their small departments, within a small circle of people, or contact individual owners, the entrepreneur, is the masses, this idea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdiction of the common people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a comprehensive political concept, refers to people with common political and economic interests in the period of social transformation, social differentiation between the interests of the masses is large, if you do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the masses problems that cannot be ignored. Some leaders unwilling to do masses work, masses concept weak, on masses feelings not deep, pendulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, buried business work, ignored masses work of situation compared General; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychological, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders can't do masses work, Faced with a lot of contradictions among the people worry about fear, panic set in encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losses, and so on. These problems we are soberly aware, enhancing the party's ruling capability, the maintenance and development of the party's advanced nature and purity, and to enhance the ability of party committees and leading cadres are good people. Attach great importance to and is good at doing mass work, has become the new urgent situation strengthening the party's governing capacity-building tasks. Combined practice of maintaining flesh-and-blood ties with the masses, urged the broad masses of party members and cadres, especially all levels ... Processing to improve as a guide to the country. \did is summed up these new things, be promoted. \s is a vivid manifestation of the Deng Xiaoping's mass. Deng also put people \s not support\gree\happy\not to promise\a starting point and destination of developing guidelines, policies, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Central Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committee made on adhering to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democratic parties and the relationship between the part of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the decision on strengthening contacts with the masses of the Party noted that \d and developed in the long struggle of the party's mass line, is to realize the party's ideological line, the fundamental political and organizational work route\n always maintain flesh-and-blood ties and development of the masses, is directly related to the rise and fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the decision of the party's leading bodies and leading cadres should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of party 应补（退）所得税额的计算 声 明 25、全年已预缴企业所得税额 26、应补（退）企业所得税额 26=23-25 谨声明：此纳税申报表是根据《中华人民共和国企业所得税法》及其实施条例和国家有关税收规定填报的，是真实的、可靠的、完整的。 年 月 日 声明人签字： 代理申报 中介机构公章： 经办人及其 执业证件号码： 代理申报日期： 年 月 日 年 月 日 主管税务机关： 受理人： 纳税人公章： 经办人： 申报日期： 受理日期： 年 月 日 国家税务总局监制
填 报 说 明
一、 本表适用于按核定利润率，以及按经费支出、成本费用换算收入方式缴纳所得税的非居民企业（以下简称“企业”）。 二、 企业应当按税法规定期限向主管税务机关报送本表，并同时报送主管税务机关要求报送的其他资料。
三、 企业因确有困难，不能在规定期限内办理年度所得税申报，应当在规定的申报期限内向主管税务机关提出书面延期申请，经主管税
务机关核准，可以适当延期。
四、 企业未按规定期限向主管税务机关报送本表、会计报表及主管税务机关要求报送的其他资料的，依照《中华人民共和国税收征收管
理法》及其实施细则的有关规定，予以处罚。
五、 本表中所称国家有关税收规定除另有说明外，均指《中华人民共和国企业所得税法》及其实施条例的有关规定，以及国务院、国务
院税务主管部门根据税法制定的相关规定。
六、 本表的账载金额是指企业记载在相应报表、总账、明细账上的汇总或明细金额；依法申报金额是指企业按照现行税收法律、行政法
规、规章和规范性文件的规定，对帐载金额进行调整后的申报金额。 七、 本表用中文填写。 八、 本表有关栏目的填写如下：
1. 税款所属期间：正常经营的企业，填写公历年度，自公历1月1日起至12月31日止；企业在年度中间开业的，应填报实际开始
经营之日至同年12月31日；企业在年度中间终止经营活动的，应填报公历1月1日至实际终止经营之日。 2. 纳税人识别号：填写税务登记证上所注明的“纳税人识别号”或主管税务机关颁发的临时纳税人纳税识别号。 3. 金额单位：精确到小数点后两位，四舍五入。
4. 纳税人名称：填写企业税务登记证上的中文名称或临时税务登记的中文名称。
5. 居民国（地区）名称及代码：填写设立常驻代表机构的外国企业或来华承包工程、提高劳务等的外国企业的总机构的居民国（地
区）的名称和代码。
6. “按收入总额核定应纳税所得额的计算”中的应税项目：企业在我国境内提供应税劳务时，凡同一项目项下，发生适用不同核定
利润率情况的应税劳务的，均应按照不同的核定利润率分别填报。在“应税项目名称”下填写具体的项目名称、合同号。 7. 经费支出总额：该栏下设的“其中”栏为企业本纳税年度实际支出的经费明细，“其中”项下的各项之和应等于“经费支出总额”
栏数据。企业本纳税年度实际支出的经费不能归集到本栏“其中”项下已列明的范围的，要将实际支出的经费的名称、金额在本栏空白行处据实填写。
1) 企业购置固定资产所发生的支出，在发生时一次性计入费用支出换算收入的，在“其中”项下的“物品采购费”中填写。不
是一次性计入费用支出换算收入的，在“其中”项下的“固定资产折旧”中填写。
2) 企业发生的装修费，无论采用一次性计入费用支出还是5年摊销的，均在“其中”项下的“装修费”中填写。但采用5年摊
销方式的应在“备注”栏中注明“5年摊销，第×年”。
8. “按经费支出换算应纳税所得额的计算”中的“换算的收入额”按以下公式计算： 9. 换算的收入额＝经费支出总额÷（1－经税务机关核定的利润率－营业税税率） 10. “按成本费用核定应纳税所得额的计算”中的“换算的收入额”按以下公式计算：
f third generation Central led collective, banner Deng Xiao-ping's theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and economic risk, severe test before, relies on party and people, defended China features Socialist, created socialist market new system, created full open new situation, advance party of construction new of great engineering, founded \sentative\nt thought, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: \ngthening and improving the party's mass work in the new situation, it is of decisive significance to consolidating the ruling Foundation of the party. \hrough our party and some of the world's major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out:\political advantage of our party is in close contact with the masses, the most dangerous after the ruling party was divorced from the masses. \said:%understanding, support and participation of the people, people's enthusiasm and creativity into full play in order to advance; the leadership of the party, only the tie and win the masses embraced, can be consolidated and strengthened.
\d out that strengthening and improving the party's work style construction, maintaining the party's flesh-and-blood ties with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the people to the highest degree, to the majority of people are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy ... Single, everyone seemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacting their small departments, within a small circle of people, or contact individual owners, the entrepreneur, is the masses, this idea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdiction of the common people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a comprehensive political concept, refers to people with common political and economic interests in the period of social transformation, social differentiation between the interests of the masses is large, if you do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the masse2
problems that cannot be ignored. Some leaders unwilling to do masses work, masses concept weak, on masses feelings not deep, pendulum not are with masses of relationship, think masses work is revolutionary war era of things, now obsolete has, buried business work, ignored masses work of situation compared General; some leaders not do masses work, old method regardless of with, new not with, not understand masses psychological, not understand masses wishes, not said masses language, work method simple stiff, caused masses of conflict and antipathy; some leaders can't do masses work, Faced with a lot of contradictions among the people worry about fear, panic set in encounter group events, and some are even mismanaged, inflame, so work has suffered heavy losses, and so on. These problems we are soberly aware, enhancing the party's ruling capability, the maintenance and development of the party's advanced nature and purity, and to enhance the ability of party committees and leading cadres are good people. Attach great importance to and is good at doing mass work, has become the new urgent situation strengthening the party's governing capacity-building tasks. Combined practice of maintaining flesh-and-blood ties with the masses, urged the broad masses of party members and cadres, especially all levels ... Processing to improve as a guide to the country. \did s summed up these new things, be promoted. \s is a vivid manifestation of the Deng Xiaoping's mass. Deng also put people \s not support\gree\happy\not to promise\a starting point and destination of developing guidelines, policies, and as the only standard for measuring compliance with the wishes of the masses of the people. Under the guidance of Deng Xiaoping theory, Central Government adopted a series of important measures to strengthen links with the masses. In December 1989, the CPC Central Committee made on adhering to and perfecting the system of multi-party cooperation and political consultation under the leadership of the Chinese Communist Party, closely for CPC and the democratic parties and the relationship between the part of the masses that they contact, effectively carrying out the mass line, played a positive role. In March 1990, the 13 plenary session adopted the decision on strengthening contacts with the masses of the Party noted that \d and developed in the long struggle of the party's mass line, is to realize the party's ideological line, the fundamental political and organizational work route\n always maintain flesh-and-blood ties and development of the masses, is directly related to the rise and fall of the rise and fall of the party and State. In September 1994, 14 adopted by the plenary session of the Party on strengthening decision on several major issues of party building. The requirements of the decision of the party's leading bodies and leading cadres should develop a democratic style of work, come from the masses, to the masses, together, stick to the mass line. Party of 13 session four in the plenary yihou, to Jiang comrade for core of party 11. 换算的收入额＝成本费用总额÷（1－经税务机关核定的利润率）
12. 实际征收率：本表的实际征收率是指在法定税率的基础上，按税法规定享受所得税税收优惠的企业，在税收优惠期内的企业所得
税征收率。不享受所得税税收优惠的，填写本栏时，数据应与“法定税率”栏相同。 13. 声明人签字：由设立企业的外国企业法定代表人或其授权代表企业的负责人签字。 14. 申报日期：填写实际到主管税务机关进行纳税申报的当日。 九、 本表一式二份，一份由企业留存，一份由主管税务机关备查。
f third generation Central led collective, banner Deng Xiao-ping's theory great flag, insisted liberation thought, and facts, and times, in both at home and abroad political storm, and conomic risk, severe test before, relies on party and people, defended China features Socialist, created socialist market new system, created full open new situation, advance party of construction new of great engineering, founded \e a representative\nt thought, Continue to steer the ship of reform and opening up forward on the right. Comrade Jiang Zemin said: \ngthening and improving the party's mass work in the new situation, it is of decisive significance to consolidating the ruling Foundation of the party. \ough our party and some of the world's major lessons learned from the success of the old party of the party, Comrade Jiang Zemin pointed out:\biggest political advantage of our party is in close contact with the masses, the most dangerous after the ruling party was divorced from the masses. \said:\our reform and construction, only the understanding, support and participation of the people, people's enthusiasm and creativity into full play in order to advance; the leadership of the party, only the tie and win the masses embraced, can be consolidated and strengthened. \d out that strengthening and improving the party's work style construction, maintaining the party's flesh-and-blood ties with the masses is the core problem, the key is to do solid work, implement, resolutely oppose and overcome formalism. Comrade Jiang Zemin stressed that all the work and policies of the party, are in compliance with the fundamental interests of the overwhelming majority of the people to the highest degree, to the majority of people are not satisfied with the fundamental guidelines, strive to make our workers, farmers, intellectuals and other people enjoy ... Single, everyone seemed to know. But well known does not mean perfect. Some party members and leading cadres, consider contacting their small departments, within a small circle of people, or contact individual owners, the entrepreneur, is the masses, this idea is obviously not correct. The Communist Party of China, people should have three characteristics. First, the people should be the most social, is a Department within the scope of the majority. Specific to the party and Government departments, especially the cadres working in the Central and State organs, mass is the 1.3 billion Chinese people, work for the party members and cadres, masses are the land within the jurisdiction of the common people. The second characteristic of the masses, is that we have common interests. Masses are manifestations of each specific people, but the crowd is a comprehensive political concept, refers to people with common political and economic interests in the period of social transformation, social differentiation between the interests of the masses is large, if you do not find the interest in doing mass work, the party members and cadres, will be in a passive position. The third characteristic of the masses
中华人民共和国非居民企业所得税年度纳税申报表（适用于核定征收企业）
