>>>welcome visitor, haven't logged in. Login
Subscribe Now Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
Announcement of the State Administration of Taxation on Revising the Samples of and the Instructions for Completing Certain Statements Included in the Tax Return Form of the People's Republic of China for the Monthly (Quarterly) Prepayment of Enterprise Income Tax (Type A, 2018 Version) (2019) [Effective]
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(2019) [现行有效]
【法宝引证码】

Announcement of the State Administration of Taxation on Revising the Samples of and the Instructions for Completing Certain Statements Included in the Tax Return Form 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 inclusive policies for deduction or exemption of income tax of small meager-profit enterprises, the State Administration of Taxation has revised the certain statements and the instructions for completing these statements included in the Tax Return Form 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 samples of and the instructions for completing the Tax Return Form 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 inclusive 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 Form 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。”
...... ......

Dear visitor, you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases. If you are not a subscriber, you can pay for a document through Online Pay and read it immediately after payment.
An entity user can apply for a trial account or contact us for your purchase.
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570712
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com

 
您好:您现在要进入的是北大法律英文网会员专区。
如您是我们英文用户可直接 登录,进入会员专区查询您所需要的信息;如您还不是我们 的英文用户;您可通过网上支付进行单篇购买,支付成功后即可立即查看本篇内容;
单位用户可申请试用或者来电咨询购买。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570712
Fax: +86 (10) 82668268
E-mail:database@chinalawinfo.com
     
     
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
 
Confirmation Code:
Click image to reset code
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. Lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials as we dynamically expand content.
 
Home | About us | Disclaimer | Chinese