企业所得税征税调剂项目明细表若何填（国外英文资料）.docVIP

企业所得税纳税调整项目明细表如何填（国外英文资料） The detailed list of the tax adjustment items shall be covered in the description of the applicable scope of the application for the taxpayer who applies the enterprise income tax to the enterprise income tax. Second, provided the basis and the content according to the law of the Peoples Republic of China on enterprise income tax law and its implementing regulations, the related tax policy, as well as the national unified accounting system, fill in enterprise financial accounting and tax regulations are inconsistent, the amount of tax adjustment project. Three, the project provided that it is tax adjustment project, in accordance with the income adjustment projects, deduction adjustment projects, asset class adjustment adjustment project, reserve adjustment project, real estate enterprise to booking revenue is expected to profit, special tax adjustment of taxable income and other collect classified seven items fill, and calculate the tax adjustment project increase value and scale down the amount of the total. The data column sets account amount, tax amount, increase amount and decrease amount four columns. The amount of the account refers to the amount of money the taxpayer pays in accordance with the national accounting system. Tax amount refers to the amount of items the taxpayer calculates in accordance with the tax regulations. Income adjustment projects, tax amount the balance after deducting the amount per zhang is positive, fill in increase value , such as negative balance, its absolute value fill in the amount of the way. The 4th line 3. Does not meet the sales discount and discount of tax regulations, according to deduct class adjustment project processing. Deduct such adjustment project, asset class adjustment project : zhang carrying amount the balance after deducting the amount of tax is positive, fill in increase value, such as negative balance, its absolute value fill in the amount of the way. The increase amount and adjust