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《国家税务总局关于发布〈中华人民共和国企业所得税年度纳税申报表(A类,2014年版)〉的公告》(国家税务总局公告2014年第63号),对企业所得税年度纳税申报表(A类)作了补充完善。新的申报表包括1个主表,39个附表,另外还附有申报表封面、企业所得税年度纳税申报表填报表单和企业基础信息表。企业所得税年度申报表新旧有何不同呢?下面笔者以表格的形式作简要介绍。
"Notice of the State Administration of Taxation on Issuing the Annual Tax Return of Enterprise Income Tax of the People’s Republic of China (Type A, 2014 Edition) (State Administration of Taxation Announcement No. 63 of 2014), the annual tax return of enterprise income tax (Type A) Made a supplement perfect. The new declaration includes a main table, 39 schedules, in addition to the return of the cover, the annual income tax return form and business information form. What is the difference between the new and the old annual income tax return? Here is a brief introduction of the form.