| Announcement of the State Administration of Taxation on Revising the Sample Forms and the Instructions for Completing Certain Statements Included in the Tax Return of the People's Republic of China for the Monthly (Quarterly) Prepayment of Enterprise Income Tax (Type A, 2018 Version) | | 国家税务总局关于修订《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）》等部分表单样式及填报说明的公告 |
| (Announcement No. 3 [2019] of the State Administration of Taxation) | | （国家税务总局公告2019年第3号） |
| For the purpose of implementing the policies for deduction or exemption of income tax of small meager-profit enterprises, the State Administration of Taxation has revised certain statements and the instructions for completing the statements included in the Tax Return of the People's Republic of China for the Monthly (Quarterly) Prepayment of Enterprise Income Tax (Type A, 2018 Version), the Monthly (Quarterly) Prepayment of Enterprise Income Tax and Annual Tax Return of the People's Republic of China (Type B, 2018 Version), and the Annual Enterprise Income Tax Return of the People's Republic of China (Type A, 2017 Version). Relevant matters are hereby announced as follows: | | 为贯彻落实小型微利企业普惠性所得税减免政策，税务总局对《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）》《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）》《中华人民共和国企业所得税年度纳税申报表（A类，2017年版）》的部分表单和填报说明进行了修订。现将有关事项公告如下： |
| I. The sample forms and the instructions for completing the Tax Return of the People's Republic of China for the Monthly (Quarterly) Prepayment of Enterprise Income Tax (Type A, A200000) and the Monthly (Quarterly) Prepayment of Enterprise Income Tax and Annual Tax Return of the People's Republic of China (Type B, 2018 Version). | | 一、对《中华人民共和国企业所得税月（季）度预缴纳税申报表（A类）》（A200000）、《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）》（B100000）的表单样式和填报说明进行修订。 |
II. In line 1 of the Detailed Statement on Income Tax Reduction and Exemption Preferences (A201030), the instructions for completing “I. Deduction or exemption of enterprise income tax of qualified small meager-profit enterprises” is amended to read: “Completing the amount of enterprise income tax reduced or exempted under the policies for deduction or exemption of income tax of small meager-profit enterprises. Completing this line on the basis of the accumulated amount of enterprise income tax deducted or exempted in the year as calculated in line 9 of the Tax Return of the People's Republic of China for the Monthly (Quarterly) Prepayment of Enterprise Income Tax (Type A, A200000).”
．．．．．． | | 二、将《减免所得税优惠明细表》（A201030）第1行“一、符合条件的小型微利企业减免企业所得税”的填报说明修改为“填报享受小型微利企业普惠性所得税减免政策减免企业所得税的金额。本行填报根据本期《中华人民共和国企业所得税月（季）度预缴纳税申报表（A类）》（A200000）第9行计算的减免企业所得税的本年累计金额。”
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