A100000,,,,,,

中華人民共和國(guó)企業(yè)所得稅年度納稅申報(bào)表（A類）,,,,,,

行次,類別,項(xiàng)目,金額,,,

1,利潤(rùn)總額計(jì)算,一、營(yíng)業(yè)收入(填寫A101010\101020\103000),-,A101010,A101020,A103000

2,,減：營(yíng)業(yè)成本(填寫A102010\102020\103000),-,A102010,A102020,A103000

3,,減：稅金及附加,,,,

4,,減：銷售費(fèi)用(填寫A104000),-,A104000,,

5,,減：管理費(fèi)用(填寫A104000),-,A104000,,

6,,減：財(cái)務(wù)費(fèi)用(填寫A104000),-,A104000,,

7,,減：資產(chǎn)減值損失,,,,

8,,加：公允價(jià)值變動(dòng)收益,,,,

9,,加：投資收益,,,,

10,,二、營(yíng)業(yè)利潤(rùn)(1-2-3-4-5-6-7+8+9),-,,,

11,,加：營(yíng)業(yè)外收入(填寫A101010\101020\103000),-,A101010,A101020,A103000

12,,減：營(yíng)業(yè)外支出(填寫A102010\102020\103000),-,A102010,A102020,A103000

13,,三、利潤(rùn)總額（10+11-12）,-,,,

14,應(yīng)納稅所得額計(jì)算,減：境外所得（填寫A108010）,-,A108010,,

15,,加：納稅調(diào)整增加額（填寫A105000）,-,A105000,,

16,,減：納稅調(diào)整減少額（填寫A105000）,-,A105000,,

17,,減：免稅、減計(jì)收入及加計(jì)扣除（填寫A107010）,-,A107010,,

18,,加：境外應(yīng)稅所得抵減境內(nèi)虧損（填寫A108000）,-,A108000,TRUE,"（1）當(dāng)?shù)?3-14+15-16-17行>=0,第18行=0；（2）當(dāng)?shù)?3-14+15-16-17<0且A108000第5列合計(jì)行>=0,表A108000第6列合計(jì)行>0時(shí)，第18行=表A108000第5列合計(jì)行與表A100000第13-14+15-16-17行絕對(duì)值的孰小值；（3）當(dāng)?shù)?3-14+15-16-17<0且表A108000第5列合計(jì)行>=0,表A108000第6列合計(jì)行=0時(shí)，第18行=0."

19,,四、納稅調(diào)整后所得（13-14+15-16-17+18）,-,,,

20,,減：所得減免（填寫A107020）,-,A107020,,

21,,減：彌補(bǔ)以前年度虧損（填寫A106000）,-,A106000,,

22,,減：抵扣應(yīng)納稅所得額（填寫A107030）,-,A107030,,

23,,五、應(yīng)納稅所得額（19-20-21-22）,-,,,

24,應(yīng)納稅額計(jì)算,稅率（25%）,25%,,,

25,,六、應(yīng)納所得稅額（23×24）,-,,,

26,,減：減免所得稅額（填寫A107040）,-,A107040,,

27,,減：抵免所得稅額（填寫A107050）,-,A107050,,

28,,七、應(yīng)納稅額（25-26-27）,-,,,

29,,加：境外所得應(yīng)納所得稅額（填寫A108000）,-,A108000,,

30,,減：境外所得抵免所得稅額（填寫A108000）,-,,,

31,,八、實(shí)際應(yīng)納所得稅額（28+29-30）,-,,,

32,,減：本年累計(jì)實(shí)際已繳納的所得稅額,,,,

33,,九、本年應(yīng)補(bǔ)（退）所得稅額（31-32）,-,,,

34,,其中：總機(jī)構(gòu)分?jǐn)偙灸陸?yīng)補(bǔ)（退）所得稅額(填寫A109000),-,A109000,,

35,,財(cái)政集中分配本年應(yīng)補(bǔ)（退）所得稅額(填寫A109000),-,,,

36,,總機(jī)構(gòu)主體生產(chǎn)經(jīng)營(yíng)部門分?jǐn)偙灸陸?yīng)補(bǔ)（退）所得稅額(填寫A109000),-