| Announcement of the State Taxation Administration on Issues Concerning Revising the Annual Enterprise Income Tax Return | | 国家税务总局关于修订企业所得税年度纳税申报表有关问题的公告 |
| (Announcement No. 41 [2019] of the State Taxation Administration) | | （国家税务总局公告2019年第41号） |
| For purposes of effectively implementing the Individual Income Tax Law of the People's Republic of China and relevant tax policies and further optimizing the filing of tax returns, the issues concerning the policies for revising annual enterprise income tax returns are hereby announced as follows: | | 为贯彻落实《中华人民共和国企业所得税法》及有关税收政策，进一步优化纳税申报，现将修订企业所得税年度纳税申报表有关问题公告如下： |
| I. Certain statements included in the Annual Enterprise Income Tax Return of the People's Republic of China (Type A, 2017 Version) and the instructions for completing the statements are revised. See the Annex for details in certain statements and the instructions for completing the statements as revised. | | 一、对《中华人民共和国企业所得税年度纳税申报表（A类，2017年版）》部分表单和填报说明进行修订，修订后的部分表单和填报说明详见附件。 |
| (1) The samples of and the instructions for completing the List of Statements Required to be Completed for the Annual Enterprise Income Tax Return, Enterprise Basic Information Table (A000000), the Detailed Statement on Tax Adjustments (A105000), the Detailed Statement on Tax Adjustments to Advertising and Business Publicity Expenses in the Next Year (A105060), the Detailed Statement on Expenditures of Donations and Tax Adjustments (A105070), the Detailed Statement on Preferences of Tax Exemption, Reduced Taxable Income, and Weighted Deduction (A107010), the Detailed Statement on Preferences of Income from Equity Investment such as Dividend and Bonus between Eligible Resident Enterprises (A107011) and the Detailed Statement on Income Tax Reduction and Exemption Preferences (A107040) are revised. | | （一）对《企业所得税年度纳税申报表填报表单》、《企业所得税年度纳税申报基础信息表》（A000000）、《纳税调整项目明细表》（A105000）、《广告费和业务宣传费跨年度纳税调整明细表》（A105060）、《捐赠支出及纳税调整明细表》（A105070）、《免税、减计收入及加计扣除优惠明细表》（A107010）、《符合条件的居民企业之间的股息、红利等权益性投资收益优惠明细表》（A107011）、《减免所得税优惠明细表》（A107040）的表单样式及填报说明进行修订。 |
(2) The instructions for completing the Annual Enterprise Income Tax Return of the People's Republic of China (Type A) (A100000), the Detailed Statement on Asset Depreciation, Amortization and Tax Adjustments (A105080), the Detailed Statement on Deficit Covering Regarding Enterprise Income Tax (A106000), the Detailed Statement on Taxable Income Reduction and Exemption Preferences (A107020), and the Detailed Statement on Overseas Income after Adjustments to Taxes on Overseas Income (A108010) are revised.
．．．．．． | | （二）对《中华人民共和国企业所得税年度纳税申报表（A类）》（A100000）、《资产折旧、摊销及纳税调整明细表》（A105080）、《企业所得税弥补亏损明细表》（A106000）、《所得减免优惠明细表》（A107020）、《境外所得纳税调整后所得明细表》（A108010）的填报说明进行修订。
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