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《企业所得税年度纳税申报表(A类,2014年版)》(国家税务总局公告2014年第63号,以下简称63号公告)自2015年1月1日起施行。新的申报表把以前的《境外所得税抵免计算明细表》细分为《境外所得税收抵免明细表》(A108000)《境外所得纳税调整后所得明细表》(A108010)《境外分支机构弥补亏损明细表》(A108020)和《跨年度结转抵免境外所得税明细表》(A108030),在填报口径和核算方法上和以前的旧表都有较大的区别。《企业所得税法》规定,对于居民企业来源于中
The Annual Tax Return of Enterprise Income Tax (Type A, 2014 Edition) (State Administration of Taxation Announcement No. 63 of 2014, hereinafter referred to as Announcement No. 63) shall come into force on January 1, 2015. The new declaration subdivides the previous “Overseas Income Tax Credit Calculation Schedule” into “Income Tax Revenue Breakdown Schedule” (A108000) “Income Tax Adjustment after Income Tax Schedule” (A108010) Offshore Branches Make up for Loss (A108020) and the “List of Foreign Income Taxes Carrying a Multi-year Carry-forward Bonus Offset” (A108030), there is a big difference between the reported size and accounting methods and the previous old ones. “Enterprise Income Tax Law” provides for the source of resident enterprises in