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 partcommittees 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. \d is summed up these new things, be promoted. \d manifestation of the Deng Xiaoping's mass. Deng also put people \happy\omise\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 Committemade 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 \nd 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\can 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
（适用于据实申报企业） 税款所属期间： 年 月 日至 年 月 日 纳税人识别号：□□□□□□□□□□□□□□□ 金额单位：人民币元（列至角分） 纳税人名称 行次 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 营业收入 营业成本 营业税金及附加 营业费用 管理费用 财务费用 营业利润 7=1-2-3-4-5-6 营业外收入 营业外支出 利润（亏损）总额 10=7+8-9 其他应税项目调增（减）额 按规定可弥补的以前年度亏损额 应纳税所得额 13=10+11-12 法定税率（25%） 应纳企业所得税额 15=13×14 实际征收率（%） 实际应纳企业所得税额 17=13×16 减（免）企业所得税额 18=15-17 境外所得应补企业所得税额 境内外实际应纳企业所得税额 20=17+19 本年度已预缴企业所得税额 以前年度损益应补（退）企业所得税额 本年度应补（退）企业所得税额 23=20-21+22 项 目 账载金额 居民国（地区）名称及代码 依法申报金额 备 注 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。 声明人签字： 年 月 日 纳税人公章： 经办人： 申报日期： 年 月 日 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 主管税务机关： 受理人： 受理日期： 年 月 日 国家税务总局监制 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 \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. \d:\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. \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 leadingcadres, 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 massesproblems 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 partcommittees 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. \d is summed up these new things, be promoted. \d manifestation of the Deng Xiaoping's mass. Deng also put people \not to agree\happy\omise\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 Committemade 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 \nd 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\can 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表单说明
一、本表及附表适用于能够提供完整、准确的成本、费用凭证，如实计算应纳税所得额的非居民企业所得税纳税人。非居民企业（以下简称“企业”）正常经营的，自年度终了之日起五个月内向主管税务机关报送；在年度中间终止经营活动的，应当自实际终止经营之日起六十日内向主管税务机关报送。在纳税年度内无论盈利或者亏损，都必须按照企业所得税法的规定报送本表和相关资料。
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、本表是在企业账载会计利润总额核算的基础上，依法进行纳税调整相关项目后申报企业应纳税所得额，并依法计算年度应纳所得税。本表及附表的账载金额是指企业根据现行国家统一会计制度的规定，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，对账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、提供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. 营业收入：分别填写附表一第1行对应栏目数据。 7. 营业成本：分别填写附表一第9行对应栏目数据。
8. 营业税金及附加：填报企业经营业务实际发生的营业税、消费税、城市维护建设税、资源税、土地增值税和教育费附加等。已经计入期间费用的税金及附加不得重复填列。
9. 营业费用：分别填写附表一第14行对应栏目数据。 10. 管理费用：分别填写附表一第30行对应栏目数据。 11. 财务费用：分别填写附表一第46行对应栏目数据。
12. 营业外收入：填写企业发生的与其经营活动无直接关系的各项收入总额。 13. 营业外支出：填写企业发生的与其经营活动无直接关系的各项支出总额。 14. 利润（亏损）总额：亏损以负数表示。
15. 其他应税项目调增（减）额：填写按照现行税收法律、行政法规、规章和规范性文件的规定，直接调整本年度应纳税所得额和其他应税项目的数额。已通过相应收入、成本、费用、营业外收支及其他损益等项目下进行调整的，不在本栏反映。调增时，用正数表示，调减时，用负数表示。
16. 可弥补的以前年度亏损：填写附表二中第6行第10栏数据。
17. 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。
18. 境外所得应补企业所得税额：填写企业来源于中国境外的应纳税所得额（如分得的为税后利润应还原计算），按企业所得税法及其实施条例规定的税率（25%）计算的应纳税额减去当期准予抵免限额后实际应补缴的所得税。
抵免限额是指企业来源于中国境外的所得，依照企业所得税法及其实施条例规定计算的应纳税额。除国务院财政、税务主管部门另有规定外，该抵免限额应当分国（地区）不分项计算，计算公式如下：
抵免限额＝中国境内、境外所得依照企业所得税法及其实施条例的规定计算的应纳税总额×来源于某国（地区）的应纳税所得额÷中国境内、境外应纳税所得总额
企业已在境外缴纳的所得税税额，小于抵免限额的，当期准予抵免限额为其在境外实际缴纳的所得税税额；大于抵免限额的，当期准予抵免限额为计算的抵免限额。企业在境外实际缴纳的所得税税额超过抵免限额的部分，可以在以后五个年度内，用每年度抵免限额抵免当年应抵税额后的余额进行抵补。
19. 本年已预缴企业所得税额：填写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已在本年的季度累计预缴的所得税额。
20. 以前年度损益应补（退）企业所得税额：填写企业经主管税务机关核准后的因以前年度损益发生调整而导致的应补（退）所得税的数额。应补时，以正数表示；应退时，以负数表示。
21. 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。 22. 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 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 \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. \d:\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. \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 leadingcadres, 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（适用于据实申报企业）
