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| Announcement of the State Administration of Taxation on Issuing the Tax Return Form of the People's Republic of China for the Monthly (Quarterly) Prepayment of Enterprise Income Tax (Type A, 2018 Version) and Other Statements | | 国家税务总局关于发布《中华人民共和国企业所得税月（季）度预缴纳税申报表（A类，2018年版）》等报表的公告 |
| (Announcement No. 26 [2018] of the State Administration of Taxation) | | （国家税务总局公告2018年第26号） |
| For purposes of reducing enterprises' burdens in handling of tax affairs, and effectively implementing various enterprise income tax policies, 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 Tax Environment (No. 101 [2017], SAT), the revised Tax Return Form of the People's Republic of China for the Monthly (Quarterly) Prepayment of Enterprise Income Tax (Type A, 2018 Version), and the Tax Return Form of the People's Republic of China for Monthly (Quarterly) Prepayment of Enterprise Income Tax and Annual Enterprise Income Tax (Type B, 2018 Version) are hereby issued, and the relevant matters are hereby announced as follows: | | 为减轻纳税人办税负担，有效落实企业所得税各项政策，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，现将修订后的《中华人民共和国企业所得税月（季）度预缴纳税申报表（A类，2018年版）》和《中华人民共和国企业所得税月（季）度预缴和年度纳税申报表（B类，2018年版）》予以发布，并就有关事项公告如下： |
I. The Tax Return Form of the People's Republic of China for the Monthly (Quarterly) Prepayment of Enterprise Income Tax (Type A, 2018 Version) shall be filled out by resident enterprises which pay enterprise income tax on an actual profit basis when they file the returns of monthly (quarterly) prepayment of enterprise income tax.The Tax Return Form of the People's Republic of China for Monthly (Quarterly) Prepayment of Enterprise Income Tax and Annual Enterprise Income Tax (Type B, 2018 Version) shall be filled out by resident enterprises which pay enterprise income tax on a deemed basis when they file the returns of monthly (quarterly) prepayment of enterprise income tax, and make annual final settlement and payment and file returns of enterprise income tax.
．．．．．． | | 一、《中华人民共和国企业所得税月（季）度预缴纳税申报表（A类，2018年版）》适用于实行查账征收企业所得税的居民企业月度、季度预缴申报时填报。《中华人民共和国企业所得税月（季）度预缴和年度纳税申报表（B类，2018年版）》适用于实行核定征收企业所得税的居民企业月度、季度预缴申报和年度汇算清缴申报时填报。
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