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| Announcement of the State Administration of Taxation on Relevant Measures for Simplifying the Filing of Annual Enterprise Income Tax Returns by Small Low-Profit Enterprises | | 国家税务总局关于简化小型微利企业所得税年度纳税申报有关措施的公告 |
| (Announcement No. 58 [2018] of the State Administration of Taxation) | | （国家税务总局公告2018年第58号） |
| For the purpose of effectively reducing the tax return filing burdens on small low-profit enterprises, in accordance with the relevant spirit of the Several Opinions of the State Administration of Taxation on Further Deepening the Reform of “Simplifying Administrative Procedures, Decentralizing Powers, Combining Decentralization with Appropriate Control, and Optimizing Services” in the Taxation System and Optimizing the Taxation Environment (No. 101 [2017], SAT), the relevant matters concerning the completion of the Annual Enterprise Income Tax Return of the People's Republic of China (Type A, 2017 Version)(Issued by Announcement No. 54 [2017], SAT, and revised by Announcement No. 57 [2018], SAT) by small low-profit enterprises which pay enterprise income tax on an actual profit basis (hereinafter referred to as “small low-profit enterprises”) are hereby announced as follows: | | 为切实减轻小型微利企业纳税申报负担，根据《国家税务总局关于进一步深化税务系统“放管服”改革 优化税收环境的若干意见》（税总发〔2017〕101号）有关精神，现就实行查账征收企业所得税的小型微利企业（以下简称“小型微利企业”）填报《中华人民共和国企业所得税年度纳税申报表（A类，2017年版）》（国家税务总局公告2017年第54号发布，国家税务总局公告2018年第57号修订）有关事项公告如下： |
I. The Annual Enterprise Income Tax Return of the People's Republic of China (Type A) (A100000) is a required form for small low-profit enterprises.
．．．．．． | | 一、《中华人民共和国企业所得税年度纳税申报表（A类）》（A100000）为小型微利企业必填表单。
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