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[]
[]
[]
["中华人民共和国企业所得税年度纳税申报表"]
["（A类 , 2014年版）"]
[]
["税款所属期间：    年  月  日至     年  月  日"]
[]
[]
["        纳税人识别号：□□□□□□□□□□□□□□□□□□"]
[]
["        纳税人名称："]
[]
["        金额单位：人民币元（列至角分）"]
[]
[]
[]
[]
[]
["    谨声明：此纳税申报表是根据《中华人民共和国企业所得税法》、《中华人民共和国企业所得税法实施条例》、有关税收政策以及国家统一会计制度的规定填报的，是真实的、可靠的、完整的。"]
[]
[]
[]
["法定代表人（签章）:                   年  月  日   "]
[]
["纳税人公章：",null,null,"代理申报中介机构公章：",null,null,"  主管税务机关受理专用章："]
[]
[]
[]
[]
["会计主管：    ",null,null,"经办人：",null,null,"  受理人："]
[null,null,null,"经办人执业证件号码："]
[]
["填表日期：    年  月  日",null,null,"代理申报日期:   年  月  日",null,null,"  受理日期：    年  月  日"]
["国家税务总局监制"]

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["企业所得税年度纳税申报表填报表单"]
["表单编号","表单名称","选择填报情况"]
[null,null,"填 报","不填报"]
["A000000","企业基础信息表","√","×"]
["A100000","中华人民共和国企业所得税年度纳税申报表（A类）","√","×"]
["A101010","    一般企业收入明细表","□","□"]
["A101020","    金融企业收入明细表","□","□"]
["A102010","    一般企业成本支出明细表","□","□"]
["A102020","    金融企业支出明细表","□","□"]
["A103000","    事业单位、民间非营利组织收入、支出明细表","□","□"]
["A104000","    期间费用明细表","□","□"]
["A105000","    纳税调整项目明细表","□","□"]
["A105010","        视同销售和房地产开发企业特定业务纳税调整明细表","□","□"]
["A105020","        未按权责发生制确认收入纳税调整明细表","□","□"]
["A105030","        投资收益纳税调整明细表","□","□"]
["A105040","        专项用途财政性资金纳税调整明细表","□","□"]
["A105050","        职工薪酬纳税调整明细表","□","□"]
["A105060","        广告费和业务宣传费跨年度纳税调整明细表","□","□"]
["A105070","        捐赠支出纳税调整明细表","□","□"]
["A105080","        资产折旧、摊销情况及纳税调整明细表","□","□"]
["A105081","            固定资产加速折旧、扣除明细表","□","□"]
["A105090","        资产损失税前扣除及纳税调整明细表","□","□"]
["A105091","            资产损失（专项申报）税前扣除及纳税调整明细表","□","□"]
["A105100","        企业重组纳税调整明细表","□","□"]
["A105110","        政策性搬迁纳税调整明细表","□","□"]
["A105120","        特殊行业准备金纳税调整明细表","□","□"]
["A106000","    企业所得税弥补亏损明细表","□","□"]
["A107010","    免税、减计收入及加计扣除优惠明细表","□","□"]
["A107011","        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","□","□"]
["A107012","        综合利用资源生产产品取得的收入优惠明细表","□","□"]
["A107013","        金融、保险等机构取得的涉农利息、保费收入优惠明细表","□","□"]
["A107014","        研发费用加计扣除优惠明细表","□","□"]
["A107020","    所得减免优惠明细表","□","□"]
["A107030","    抵扣应纳税所得额明细表","□","□"]
["A107040","    减免所得税优惠明细表","□","□"]
["A107041","        高新技术企业优惠情况及明细表","□","□"]
["A107042","        软件、集成电路企业优惠情况及明细表","□","□"]
["A107050","    税额抵免优惠明细表","□","□"]
["A108000","    境外所得税收抵免明细表","□","□"]
["A108010","        境外所得纳税调整后所得明细表","□","□"]
["A108020","        境外分支机构弥补亏损明细表","□","□"]
["A108030","        跨年度结转抵免境外所得税明细表","□","□"]
["A109000","    跨地区经营汇总纳税企业年度分摊企业所得税明细表","□","□"]
["A109010","        企业所得税汇总纳税分支机构所得税分配表","□","□"]
["说明：企业应当根据实际情况选择需要填表的表单。"]

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["A000000"]
["企业基础信息表"]
["正常申报□",null,null,"更正申报□",null,null,"补充申报□"]
["100基本信息"]
["101汇总纳税企业",null,"是（总机构□      按比例缴纳总机构□ ）  否□   "]
["102注册资本（万元）",null,null,null,"106境外中资控股居民企业",null,"是□              否□"]
[]
["103所属行业明细代码",null,null,null,"107从事国家非限制和禁止行业",null,"是□              否□"]
[]
["104从业人数 ",null,null,null,"108存在境外关联交易",null,"是□              否□"]
["105资产总额（万元）",null,null,null,"109上市公司",null,"是（境内□境外□） 否□  "]
["200主要会计政策和估计"]
["201适用的会计准则或会计制度 ",null,"企业会计准则(一般企业□ 银行□  证券□ 保险□ 担保□)  \n小企业会计准则□ \n企业会计制度□ \n事业单位会计准则(事业单位会计制度□  科学事业单位会计制度□  \n    医院会计制度□  高等学校会计制度□  中小学校会计制度□  \n    彩票机构会计制度□ ) \n民间非营利组织会计制度□\n村集体经济组织会计制度□ \n农民专业合作社财务会计制度（试行）□\n其他□"]
{"$rows_empty":8}
["202会计档案的存放地",null,null,null,"203会计核算软件"]
["204记账本位币   ",null,"人民币□  其他□",null,"205会计政策和估计是否发生变化  ",null,"是□              否□ "]
[]
["206固定资产折旧方法",null,"年限平均法□  工作量法□  双倍余额递减法□  年数总和法□  其他□"]
["207存货成本计价方法",null,"先进先出法□  移动加权平均法□  月末一次加权平均法□  \n个别计价法□  毛利率法□  零售价法□  计划成本法□  其他□      "]
[]
["208坏账损失核算方法",null,"备抵法□      直接核销法□"]
["209所得税计算方法",null,"应付税款法□  资产负债表债务法□  其他□"]
["300企业主要股东及对外投资情况"]
["301企业主要股东（前5位）"]
["股东名称","证件种类",null,"证件号码",null,"经济性质","投资比例","国籍（注册地址）"]
[]
[]
[]
[]
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["302对外投资（前5位）"]
["被投资者名称","纳税人识别号",null,"经济性质",null,"投资比例","投资金额","注册地址"]

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["A100000"]
["中华人民共和国企业所得税年度纳税申报表（A类）"]
["行次","类别","项        目","金    额"]
[1,"利润总额计算","一、营业收入(填写A101010\\101020\\103000)"]
[2,null,"    减：营业成本(填写A102010\\102020\\103000)"]
[3,null,"        营业税金及附加"]
[4,null,"        销售费用(填写A104000)"]
[5,null,"        管理费用(填写A104000)"]
[6,null,"        财务费用(填写A104000)"]
[7,null,"        资产减值损失"]
[8,null,"    加：公允价值变动收益"]
[9,null,"        投资收益"]
[10,null,"二、营业利润(1-2-3-4-5-6-7+8+9)"]
[11,null,"    加：营业外收入(填写A101010\\101020\\103000)"]
[12,null,"    减：营业外支出(填写A102010\\102020\\103000)"]
[13,null,"三、利润总额（10+11-12）"]
[14,"应纳税所得额计算","    减：境外所得（填写A108010）"]
[15,null,"    加：纳税调整增加额（填写A105000）"]
[16,null,"    减：纳税调整减少额（填写A105000）"]
[17,null,"    减：免税、减计收入及加计扣除（填写A107010）"]
[18,null,"    加：境外应税所得抵减境内亏损（填写A108000）"]
[19,null,"四、纳税调整后所得（13-14+15-16-17+18）"]
[20,null,"    减：所得减免（填写A107020）"]
[21,null,"    减：抵扣应纳税所得额（填写A107030）"]
[22,null,"    减：弥补以前年度亏损（填写A106000）"]
[23,null,"五、应纳税所得额（19-20-21-22）"]
[24,"应纳税额计算","    税率（25%）"]
[25,null,"六、应纳所得税额（23×24）"]
[26,null,"    减：减免所得税额（填写A107040）"]
[27,null,"    减：抵免所得税额（填写A107050）"]
[28,null,"七、应纳税额（25-26-27）"]
[29,null,"    加：境外所得应纳所得税额（填写A108000）"]
[30,null,"    减：境外所得抵免所得税额（填写A108000）"]
[31,null,"八、实际应纳所得税额（28+29-30）"]
[32,null,"    减：本年累计实际已预缴的所得税额"]
[33,null,"九、本年应补（退）所得税额（31-32）"]
[34,null,"    其中：总机构分摊本年应补（退）所得税额(填写A109000)"]
[35,null,"          财政集中分配本年应补（退）所得税额（填写A109000）"]
[36,null,"          总机构主体生产经营部门分摊本年应补（退）所得税额(填写A109000)"]
[]
[37,"附列资料","以前年度多缴的所得税额在本年抵减额"]
[38,null,"以前年度应缴未缴在本年入库所得税额"]

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["A101010"]
["一般企业收入明细表"]
["行次","项        目 ","金    额"]
[1,"一、营业收入（2+9）"]
[2,"   （一）主营业务收入（3+5+6+7+8）"]
[3,"       1.销售商品收入"]
[4,"         其中：非货币性资产交换收入"]
[5,"       2.提供劳务收入"]
[6,"       3.建造合同收入"]
[7,"       4.让渡资产使用权收入"]
[8,"       5.其他"]
[9,"  （二）其他业务收入（10+12+13+14+15）"]
[10,"       1.销售材料收入"]
[11,"         其中：非货币性资产交换收入"]
[12,"       2.出租固定资产收入"]
[13,"       3.出租无形资产收入"]
[14,"       4.出租包装物和商品收入"]
[15,"       5.其他"]
[16,"二、营业外收入（17+18+19+20+21+22+23+24+25+26）"]
[17,"   （一）非流动资产处置利得"]
[18,"   （二）非货币性资产交换利得"]
[19,"   （三）债务重组利得"]
[20,"   （四）政府补助利得"]
[21,"   （五）盘盈利得"]
[22,"   （六）捐赠利得"]
[23,"   （七）罚没利得"]
[24,"   （八）确实无法偿付的应付款项"]
[25,"   （九）汇兑收益"]
[26,"   （十）其他"]

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["A101020"]
["金融企业收入明细表"]
["行次","项        目","金    额 "]
[1,"一、营业收入（2+18+27+32+33+34）"]
[2,"   （一）银行业务收入（3+10）"]
[3,"       1.利息收入（4+5+6+7+8+9）"]
[4,"        （1）存放同业"]
[5,"        （2）存放中央银行"]
[6,"        （3）拆出资金"]
[7,"        （4）发放贷款及垫资"]
[8,"        （5）买入返售金融资产"]
[9,"        （6）其他"]
[10,"       2.手续费及佣金收入（11+12+13+14+15+16+17）"]
[11,"        （1）结算与清算手续费"]
[12,"        （2）代理业务手续费"]
[13,"        （3）信用承诺手续费及佣金"]
[14,"        （4）银行卡手续费"]
[15,"        （5）顾问和咨询费"]
[16,"        （6）托管及其他受托业务佣金"]
[17,"        （7）其他"]
[18,"   （二）证券业务收入（19+26）"]
[19,"       1.证券业务手续费及佣金收入（20+21+22+23+24+25）"]
[20,"        （1）证券承销业务"]
[21,"        （2）证券经纪业务 "]
[22,"        （3）受托客户资产管理业务 "]
[23,"        （4）代理兑付证券 "]
[24,"        （5）代理保管证券 "]
[25,"        （6）其他"]
[26,"       2.其他证券业务收入"]
[27,"   （三）已赚保费（28-30-31）"]
[28,"       1.保险业务收入"]
[29,"         其中：分保费收入"]
[30,"       2.分出保费"]
[31,"       3.提取未到期责任准备金"]
[32,"   （四）其他金融业务收入"]
[33,"   （五）汇兑收益（损失以“-”号填列）"]
[34,"   （六）其他业务收入"]
[35,"二、营业外收入（36+37+38+39+40+41+42）"]
[36,"   （一）非流动资产处置利得"]
[37,"   （二）非货币性资产交换利得"]
[38,"   （三）债务重组利得"]
[39,"   （四）政府补助利得"]
[40,"   （五）盘盈利得"]
[41,"   （六）捐赠利得"]
[42,"   （七）其他"]

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["一般企业成本支出明细表"]
["行次","项         目 ","金    额"]
[1,"一、营业成本（2+9）"]
[2,"   （一）主营业务成本（3+5+6+7+8）"]
[3,"       1.销售商品成本"]
[4,"         其中:非货币性资产交换成本"]
[5,"       2.提供劳务成本"]
[6,"       3.建造合同成本"]
[7,"       4.让渡资产使用权成本"]
[8,"       5.其他"]
[9,"   （二）其他业务成本（10+12+13+14+15）"]
[10,"       1.材料销售成本"]
[11,"         其中:非货币性资产交换成本"]
[12,"       2.出租固定资产成本"]
[13,"       3.出租无形资产成本"]
[14,"       4.包装物出租成本"]
[15,"       5.其他"]
[16,"二、营业外支出（17+18+19+20+21+22+23+24+25+26）"]
[17,"   （一）非流动资产处置损失"]
[18,"   （二）非货币性资产交换损失"]
[19,"   （三）债务重组损失"]
[20,"   （四）非常损失"]
[21,"   （五）捐赠支出"]
[22,"   （六）赞助支出"]
[23,"   （七）罚没支出"]
[24,"   （八）坏账损失"]
[25,"   （九）无法收回的债券股权投资损失"]
[26,"   （十）其他"]

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["A102020"]
["金融企业支出明细表"]
["行次","项        目","金    额 "]
[1,"一、营业支出（2+15+25+31+32）"]
[2,"   （一）银行业务支出（3+11）"]
[3,"       1.银行利息支出（4+5+6+7+8+9+10）"]
[4,"        （1）同业存放"]
[5,"        （2）向中央银行借款"]
[6,"        （3）拆入资金"]
[7,"        （4）吸收存款"]
[8,"        （5）卖出回购金融资产"]
[9,"        （6）发行债券"]
[10,"        （7）其他"]
[11,"       2.银行手续费及佣金支出（12+13+14）"]
[12,"        （1）手续费支出"]
[13,"        （2）佣金支出"]
[14,"        （3）其他"]
[15,"   （二）保险业务支出（16+17-18+19-20+21+22-23+24）"]
[16,"       1.退保金"]
[17,"       2.赔付支出"]
[18,"         减：摊回赔付支出"]
[19,"       3.提取保险责任准备金"]
[20,"         减：摊回保险责任准备金"]
[21,"       4.保单红利支出"]
[22,"       5.分保费用"]
[23,"         减：摊回分保费用"]
[24,"       6.保险业务手续费及佣金支出"]
[25,"    （三）证券业务支出（26+30）"]
[26,"       1.证券业务手续费及佣金支出（27+28+29）"]
[27,"        （1）证券经纪业务手续费支出"]
[28,"        （2）佣金支出"]
[29,"        （3）其他"]
[30,"       2.其他证券业务支出"]
[31,"   （四）其他金融业务支出"]
[32,"   （五）其他业务成本"]
[33,"二、营业外支出（34+35+36+37+38+39+40）"]
[34,"   （一）非流动资产处置损失"]
[35,"   （二）非货币性资产交换损失"]
[36,"   （三）债务重组损失"]
[37,"   （四）捐赠支出"]
[38,"   （五）非常损失"]
[39,"   （六）其他"]

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["事业单位、民间非营利组织收入、支出明细表"]
["行次","项        目","金    额"]
[1,"一、事业单位收入（2+3+4+5+6+7）"]
[2,"   （一）财政补助收入"]
[3,"   （二）事业收入"]
[4,"   （三）上级补助收入"]
[5,"   （四）附属单位上缴收入 "]
[6,"   （五）经营收入"]
[7,"   （六）其他收入（8+9）"]
[8,"        其中：投资收益"]
[9,"              其他"]
[10,"二、民间非营利组织收入(11+12+13+14+15+16+17)"]
[11,"   （一）接受捐赠收入"]
[12,"   （二）会费收入"]
[13,"   （三）提供劳务收入"]
[14,"   （四）商品销售收入"]
[15,"   （五）政府补助收入"]
[16,"   （六）投资收益"]
[17,"   （七）其他收入"]
[18,"三、事业单位支出（19+20+21+22+23）"]
[19,"   （一）事业支出"]
[20,"   （二）上缴上级支出"]
[21,"   （三）对附属单位补助"]
[22,"   （四）经营支出"]
[23,"   （五）其他支出"]
[24,"四、民间非营利组织支出（25+26+27+28）"]
[25,"   （一）业务活动成本"]
[26,"   （二）管理费用"]
[27,"   （三）筹资费用"]
[28,"   （四）其他费用"]

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["行次","项        目","销售费用","其中：境外支付","管理费用","其中：境外支付","财务费用","其中：境外支付"]
[]
[null,null,1,2,3,4,5,6]
[1,"一、职工薪酬",null,"*",null,"*","*","*"]
[2,"二、劳务费",{"$nulls":4},"*","*"]
[3,"三、咨询顾问费",{"$nulls":4},"*","*"]
[4,"四、业务招待费",null,"*",null,"*","*","*"]
[5,"五、广告费和业务宣传费",null,"*",null,"*","*","*"]
[6,"六、佣金和手续费"]
[7,"七、资产折旧摊销费",null,"*",null,"*","*","*"]
[8,"八、财产损耗、盘亏及毁损损失",null,"*",null,"*","*","*"]
[9,"九、办公费",null,"*",null,"*","*","*"]
[10,"十、董事会费",null,"*",null,"*","*","*"]
[11,"十一、租赁费",{"$nulls":4},"*","*"]
[12,"十二、诉讼费",null,"*",null,"*","*","*"]
[13,"十三、差旅费",null,"*",null,"*","*","*"]
[14,"十四、保险费",null,"*",null,"*","*","*"]
[15,"十五、运输、仓储费",{"$nulls":4},"*","*"]
[16,"十六、修理费",{"$nulls":4},"*","*"]
[17,"十七、包装费",null,"*",null,"*","*","*"]
[18,"十八、技术转让费",{"$nulls":4},"*","*"]
[19,"十九、研究费用",{"$nulls":4},"*","*"]
[20,"二十、各项税费",null,"*",null,"*","*","*"]
[21,"二十一、利息收支","*","*","*","*"]
[22,"二十二、汇兑差额","*","*","*","*"]
[23,"二十三、现金折扣","*","*","*","*",null,"*"]
[24,"二十四、其他"]
[25,"合计(1+2+3+…24)"]

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["纳税调整项目明细表"]
["行次","项        目","账载金额","税收金额","调增金额","调减金额"]
[null,null,1,2,3,4]
[1,"一、收入类调整项目（2+3+4+5+6+7+8+10+11）","*","*"]
[2,"　  （一）视同销售收入（填写A105010）","*",null,null,"*"]
[3,"　  （二）未按权责发生制原则确认的收入（填写A105020）"]
[4,"    （三）投资收益（填写A105030）"]
[5,"　  （四）按权益法核算长期股权投资对初始投资成本调整确认收益","*","*","*"]
[6,"    （五）交易性金融资产初始投资调整  ","*","*",null,"*"]
[7,"　  （六）公允价值变动净损益",null,"*"]
[8,"    （七）不征税收入","*","*"]
[9,"          其中：专项用途财政性资金（填写A105040）","*","*"," "]
[10,"    （八）销售折扣、折让和退回"]
[11,"　  （九）其他"]
[12,"二、扣除类调整项目\n    （13+14+15+16+17+18+19+20+21+22+23+24+26+27+28+29）","*","*"]
[]
[13,"　  （一）视同销售成本（填写A105010）","*",null,"*"]
[14,"　  （二）职工薪酬（填写A105050）"]
[15,"　  （三）业务招待费支出",null,null,null,"*"]
[16,"　  （四）广告费和业务宣传费支出（填写A105060）","*","*"]
[17,"　  （五）捐赠支出（填写A105070）",null,null,null,"*"]
[18,"　  （六）利息支出",null,null,null," "]
[19,"　  （七）罚金、罚款和被没收财物的损失",null,"*",null,"*"]
[20,"　  （八）税收滞纳金、加收利息",null,"*",null,"*"]
[21,"　  （九）赞助支出",null,"*",null,"*"]
[22,"　  （十）与未实现融资收益相关在当期确认的财务费用"]
[23,"    （十一）佣金和手续费支出",null,null,null,"*"]
[24,"　  （十二）不征税收入用于支出所形成的费用 ","*","*",null,"*"]
[25,"            其中：专项用途财政性资金用于支出所形成的费用（填写A105040）","*","*",null,"*"]
[]
[26,"    （十三）跨期扣除项目"]
[27,"　  （十四）与取得收入无关的支出",null,"*",null,"*"]
[28,"    （十五）境外所得分摊的共同支出","*","*",null,"*"]
[29,"　  （十六）其他"]
[30,"三、资产类调整项目（31+32+33+34）","*","*"]
[31,"    （一）资产折旧、摊销 （填写A105080）"]
[32,"    （二）资产减值准备金",null,"*"]
[33,"　  （三）资产损失（填写A105090）",null," ",null," "]
[34,"　  （四）其他"]
[35,"四、特殊事项调整项目（36+37+38+39+40）","*","*"]
[36,"　  （一）企业重组（填写A105100）"]
[37,"    （二）政策性搬迁（填写A105110）","*","*"]
[38,"    （三）特殊行业准备金（填写A105120）"]
[39,"    （四）房地产开发企业特定业务计算的纳税调整额(填写A105010)","*"]
[40,"    （五）其他","*","*"]
[41,"五、特别纳税调整应税所得","*","*",null," "]
[42,"六、其他","*","*"]
[43,"合计（1+12+30+35+41+42）","*","*"]

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["视同销售和房地产开发企业特定业务纳税调整明细表"]
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[null,null,1,2]
[1,"一、视同销售（营业）收入（2+3+4+5+6+7+8+9+10）"]
[2,"    （一）非货币性资产交换视同销售收入"]
[3,"    （二）用于市场推广或销售视同销售收入"]
[4,"    （三）用于交际应酬视同销售收入"]
[5,"    （四）用于职工奖励或福利视同销售收入"]
[6,"    （五）用于股息分配视同销售收入"]
[7,"    （六）用于对外捐赠视同销售收入"]
[8,"    （七）用于对外投资项目视同销售收入"]
[9,"    （八）提供劳务视同销售收入"]
[10,"    （九）其他"]
[11,"二、视同销售（营业）成本（12+13+14+15+16+17+18+19+20）"]
[12,"    （一）非货币性资产交换视同销售成本"]
[13,"    （二）用于市场推广或销售视同销售成本"]
[14,"    （三）用于交际应酬视同销售成本"]
[15,"    （四）用于职工奖励或福利视同销售成本"]
[16,"    （五）用于股息分配视同销售成本"]
[17,"    （六）用于对外捐赠视同销售成本"]
[18,"    （七）用于对外投资项目视同销售成本"]
[19,"    （八）提供劳务视同销售成本"]
[20,"    （九）其他"]
[21,"三、房地产开发企业特定业务计算的纳税调整额（22-26）"]
[22,"    （一）房地产企业销售未完工开发产品特定业务计算的纳税调整额（24-25）"]
[]
[23,"        1.销售未完工产品的收入",null,"*"]
[24,"        2.销售未完工产品预计毛利额"]
[25,"        3.实际发生的营业税金及附加、土地增值税"]
[26,"    （二）房地产企业销售的未完工产品转完工产品特定业务计算的纳税调整额（28-29）"]
[]
[27,"        1.销售未完工产品转完工产品确认的销售收入",null,"*"]
[28,"        2.转回的销售未完工产品预计毛利额"]
[29,"        3.转回实际发生的营业税金及附加、土地增值税"]

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[]
[null,null,1,2,3,4,5,"6（4-2）"]
[1,"一、跨期收取的租金、利息、特许权使用费收入（2+3+4）"]
[2,"   （一）租金"]
[3,"   （二）利息"]
[4,"   （三）特许权使用费"]
[5,"二、分期确认收入（6+7+8）"]
[6,"   （一）分期收款方式销售货物收入"]
[7,"   （二）持续时间超过12个月的建造合同收入"]
[8,"   （三）其他分期确认收入"]
[9,"三、政府补助递延收入（10+11+12）"]
[10,"   （一）与收益相关的政府补助"]
[11,"   （二）与资产相关的政府补助"]
[12,"   （三）其他"]
[13,"四、其他未按权责发生制确认收入"]
[14,"合计（1+5+9+13）"]

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["投资收益纳税调整明细表"]
["行次","项        目","持有收益",null,null,"处置收益",{"$nulls":6},"纳税调整金额"]
[null,null,"账载金额","税收金额","纳税调整金额","会计确认的处置收入","税收计算的处置收入","处置投资的账面价值","处置投资的计税基础","会计确认的处置所得或损失","税收计算的处置所得","纳税调整金额"]
[]
[]
[null,null,1,2,"3（2-1）",4,5,6,7,"8（4-6）","9（5-7）","10（9-8）","11（3+10）"]
[]
[1,"一、交易性金融资产     "]
[2,"二、可供出售金融资产    "]
[3,"三、持有至到期投资    "]
[4,"四、衍生工具        "]
[5,"五、交易性金融负债      "]
[6,"六、长期股权投资"]
[7,"七、短期投资"]
[8,"八、长期债券投资"]
[9,"九、其他"]
[10,"合计(1+2+3+4+5+6+7+8+9)"]

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["A105040"]
["专项用途财政性资金纳税调整明细表"]
["行次","项目","取得年度","财政性资金","其中：符合不征税收入条件的财政性资金",null,"以前年度支出情况",{"$nulls":4},"本年支出情况",null,"本年结余情况"]
[{"$nulls":6},"前五年度","前四年度","前三年度","前二年度","前一年度","支出金额","其中：费用化支出金额","结余金额","其中：上缴财政金额","应计入本年应税收入金额"]
[{"$nulls":4},"金额","其中：计入本年损益的金额"]
[]
[null,null,1,2,3,4,5,6,7,8,9,10,11,12,13,14]
[1,"前五年度"]
[2,"前四年度",{"$nulls":4},"*"]
[3,"前三年度",{"$nulls":4},"*","*"]
[4,"前二年度",{"$nulls":4},"*","*","*"]
[5,"前一年度",{"$nulls":4},"*","*","*","*"]
[6,"本    年",{"$nulls":4},"*","*","*","*","*"]
[7,"合计（1+2+3+4+5+6）","*",null,null,null,"*","*","*","*","*"]

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["A105050"]
["职工薪酬纳税调整明细表"]
["行次","项        目","账载金额","税收规定扣除率","以前年度累计结转扣除额","税收金额","纳税调整金额","累计结转以后年度扣除额"]
[]
[null,null,1,2,3,4,"5（1-4）","6（1+3-4）"]
[1,"一、工资薪金支出",null,"*","*",null,null,"*"]
[2,"    其中：股权激励",null,"*","*",null,null,"*"]
[3,"二、职工福利费支出",null,null,"*",null,null,"*"]
[4,"三、职工教育经费支出",null,"*"]
[5,"    其中：按税收规定比例扣除的职工教育经费"]
[6,"          按税收规定全额扣除的职工培训费用",null,null,"*",null,null,"*"]
[7,"四、工会经费支出",null,null,"*",null,null,"*"]
[8,"五、各类基本社会保障性缴款",null,"*","*",null,null,"*"]
[9,"六、住房公积金",null,"*","*",null,null,"*"]
[10,"七、补充养老保险",null,null,"*",null,null,"*"]
[11,"八、补充医疗保险",null,null,"*",null,null,"*"]
[12,"九、其他",null,"*"]
[13,"合计（1+3+4+7+8+9+10+11+12）",null,"*"]

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["A105060"]
["广告费和业务宣传费跨年度纳税调整明细表"]
["行次","项        目","金    额"]
[1,"一、本年广告费和业务宣传费支出"]
[2,"    减：不允许扣除的广告费和业务宣传费支出"]
[3,"二、本年符合条件的广告费和业务宣传费支出（1-2） "]
[4,"三、本年计算广告费和业务宣传费扣除限额的销售（营业）收入"]
[5,"    税收规定扣除率"]
[6,"四、本企业计算的广告费和业务宣传费扣除限额（4×5）"]
[7,"五、本年结转以后年度扣除额（3＞6，本行=3-6；3≤6，本行=0）"]
[8,"    加：以前年度累计结转扣除额"]
[9,"    减：本年扣除的以前年度结转额[3＞6，本行=0；3≤6，本行=8或（6-3）孰小值]"]
[]
[10,"六、按照分摊协议归集至其他关联方的广告费和业务宣传费（10≤3或6孰小值）"]
[11,"    按照分摊协议从其他关联方归集至本企业的广告费和业务宣传费"]
[12,"七、本年广告费和业务宣传费支出纳税调整金额（3＞6，本行=2+3-6+10-11；3≤6，本行=2+10-11-9）"]
[]
[13,"八、累计结转以后年度扣除额（7+8-9）"]

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["A105070"]
["捐赠支出纳税调整明细表"]
["行次","受赠单位名称","公益性捐赠",null,null,null,"非公益性捐赠","纳税调整金额"]
[null,null,"账载金额","按税收规定计算的扣除限额","税收金额","纳税调整金额","账载金额"]
[null,1,2,3,4,"5（2-4）",6,"7（5+6）"]
[1,null,null,"*","*","*",null,"*"]
[2,null,null,"*","*","*",null,"*"]
[3,null,null,"*","*","*",null,"*"]
[4,null,null,"*","*","*",null,"*"]
[5,null,null,"*","*","*",null,"*"]
[6,null,null,"*","*","*",null,"*"]
[7,null,null,"*","*","*",null,"*"]
[8,null,null,"*","*","*",null,"*"]
[9,null,null,"*","*","*",null,"*"]
[10,null,null,"*","*","*",null,"*"]
[11,null,null,"*","*","*",null,"*"]
[12,null,null,"*","*","*",null,"*"]
[13,null,null,"*","*","*",null,"*"]
[14,null,null,"*","*","*",null,"*"]
[15,null,null,"*","*","*",null,"*"]
[16,null,null,"*","*","*",null,"*"]
[17,null,null,"*","*","*",null,"*"]
[18,null,null,"*","*","*",null,"*"]
[19,null,null,"*","*","*",null,"*"]
[20,"合    计"]
[]
[" "]

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["A105080"]
["资产折旧、摊销情况及纳税调整明细表              "]
["行次","项        目","账载金额",null,null,"税收金额",{"$nulls":4},"纳税调整"]
[null,null,"资产账载金额","本年折旧、摊销额","累计折旧、摊销额","资产计税基础","按税收一般规定计算的本年折旧、摊销额","本年加速折旧额","其中：2014年及以后年度新增固定资产加速折旧额（填写A105081）","累计折旧、摊销额","金额","调整原因"]
[]
[]
[]
[]
[]
[]
[null,null,1,2,3,4,5,6,7,8,"9(2-5-6)",10]
[1,"一、固定资产（2+3+4+5+6+7）"]
[2,"   （一）房屋、建筑物"]
[3,"   （二）飞机、火车、轮船、机器、机械和其他生产设备"]
[4,"   （三）与生产经营活动有关的器具、工具、家具等"]
[5,"   （四）飞机、火车、轮船以外的运输工具"]
[6,"   （五）电子设备"]
[7,"   （六）其他"]
[8,"二、生产性生物资产（9+10）",{"$nulls":6},"*"]
[9,"   （一）林木类",{"$nulls":6},"*"]
[10,"   （二）畜类",{"$nulls":6},"*"]
[11,"三、无形资产（12+13+14+15+16+17+18）",{"$nulls":5},"*","*"]
[12,"   （一）专利权",{"$nulls":5},"*","*"]
[13,"   （二）商标权",{"$nulls":5},"*","*"]
[14,"   （三）著作权",{"$nulls":5},"*","*"]
[15,"   （四）土地使用权",{"$nulls":5},"*","*"]
[16,"   （五）非专利技术",{"$nulls":5},"*","*"]
[17,"   （六）特许权使用费",{"$nulls":5},"*","*"]
[18,"   （七）其他",{"$nulls":5},"*","*"]
[19,"四、长期待摊费用（20+21+22+23+24）",{"$nulls":5},"*","*"]
[20,"   （一）已足额提取折旧的固定资产的改建支出",{"$nulls":5},"*","*"]
[21,"   （二）租入固定资产的改建支出",{"$nulls":5},"*","*"]
[22,"   （三）固定资产的大修理支出",{"$nulls":5},"*","*"]
[23,"   （四）开办费",{"$nulls":5},"*","*"]
[24,"   （五）其他",{"$nulls":5},"*","*"]
[25,"五、油气勘探投资",{"$nulls":5},"*","*"]
[26,"六、油气开发投资",{"$nulls":5},"*","*"]
[27,"合计（1+8+11+19+25+26）",{"$nulls":9},"*"]

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["A105081"]
["固定资产加速折旧、扣除明细表              "]
["行次","项    目","房屋、建筑物",null,null,"飞机、火车、轮船、机器、机械和其他生产设备",null,null,"与生产经营活动有关的器具、工具、家具",null,null,"飞机、火车、轮船以外的运输工具",null,null,"电子设备",null,null,"合    计"]
[]
[]
[null,null,"原值","本期折旧（扣除）额","累计折旧（扣除）额","原值","本期折旧（扣除）额","累计折旧（扣除）额","原值","本期折旧（扣除）额","累计折旧（扣除）额","原值","本期折旧（扣除）额","累计折旧（扣除）额","原值","本期折旧（扣除）额","累计折旧（扣除）额","原值","本期折旧（扣除）额",null,"累计折旧（扣除）额"]
[]
[{"$nulls":18},"正常折旧额","加速折旧额","正常折旧额","加速折旧额"]
[]
[]
[null,null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20]
[1,"一、六大行业固定资产"]
[2,"   （一）生物药品制造业"]
[3,"   （二）专用设备制造业"]
[4,"   （三）铁路、船舶、航空航天和其他运输设备制造业"]
[]
[5,"   （四）计算机、通信和其他电子设备制造业"]
[]
[6,"   （五）仪器仪表制造业"]
[7,"   （六）信息传输、软件和信息技术服务业"]
[]
[8,"   （七）其他行业"]
[9,"二、允许一次性扣除的固定资产"]
[10,"   （一）单位价值不超过100万元的研发仪器、设备"]
[]
[11,"        其中：六大行业小型微利企业研发和生产经营共用的仪器、设备"]
[]
[12,"   （二）单位价值不超过5000元的固定资产"]
[]
[13,"总    计"]

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["A105090"]
["资产损失税前扣除及纳税调整明细表"]
["行次","项        目","账载金额","税收金额","纳税调整金额"]
[null,null,1,2,"3（1-2）"]
[1,"一、清单申报资产损失（2+3+4+5+6+7+8）"]
[2,"   （一）正常经营管理活动中，按照公允价格销售、转让、变卖非货币资产的损失"]
[]
[3,"   （二）存货发生的正常损耗"]
[4,"   （三）固定资产达到或超过使用年限而正常报废清理的损失"]
[5,"   （四）生产性生物资产达到或超过使用年限而正常死亡发生的资产损失"]
[]
[6,"   （五）按照市场公平交易原则，通过各种交易场所、市场等买卖债券、股票、期货、基金以及金融衍生产品等发生的损失"]
[]
[7,"   （六）分支机构上报的资产损失"]
[8,"   （七）其他"]
[9,"二、专项申报资产损失（填写A105091）"]
[10,"   （一）货币资产损失（填写A105091）"]
[11,"   （二）非货币资产损失（填写A105091）"]
[12,"   （三）投资损失（填写A105091）"]
[13,"   （四）其他（填写A105091）"]
[14,"合计（1+9）"]

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["A105091"]
["资产损失（专项申报）税前扣除及纳税调整明细表"]
["行次","项        目","账载金额","处置收入","赔偿收入","计税基础","税收金额","纳税调整金额"]
[]
[null,1,2,3,4,5,"6（5-3-4）","7（2-6）"]
[1,"一、货币资产损失(2+3+4+5)"]
[2]
[3]
[4]
[5]
[6,"二、非货币资产损失(7+8+9+10)"]
[7]
[8]
[9]
[10]
[11,"三、投资损失(12+13+14+15)"]
[12]
[13]
[14]
[15]
[16,"四、其他(17+18+19)"]
[17]
[18]
[19]
[20,"合计(1+6+11+16)"]

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["A105100"]
["企业重组纳税调整明细表"]
["行次","项        目","一般性税务处理",null,null,"特殊性税务处理",null,null,"纳税调整金额"]
[null,null,"账载金额","税收金额","纳税调整金额","账载金额","税收金额","纳税调整金额"]
[null,null,1,2,"3(2-1)",4,5,"6(5-4)","7(3+6)"]
[1,"一、债务重组"]
[2,"    其中：以非货币性资产清偿债务"]
[3,"          债转股"]
[4,"二、股权收购"]
[5,"    其中：涉及跨境重组的股权收购"]
[6,"三、资产收购"]
[7,"    其中：涉及跨境重组的资产收购"]
[8,"四、企业合并（9+10）"]
[9,"    其中：同一控制下企业合并"]
[10,"          非同一控制下企业合并"]
[11,"五、企业分立"]
[12,"六、其他"]
[13,"    其中：以非货币性资产对外投资"]
[14,"合计（1+4+6+8+11+12）"]

{"sheet":"A105110政策性搬迁纳税调整明细表","index":23,"n_rows":27,"n_cols":3,"rows_kept":27,"cut":false,"hidden":false,"merged":[[27,0,27,2],[0,0,0,2],[1,0,1,2]],"flags":["formulas_cached_only"]}
["A105110"]
["政策性搬迁纳税调整明细表"]
["行次","项        目","金额"]
[1,"一、搬迁收入(2+8)"]
[2,"   （一）搬迁补偿收入（3+4+5+6+7）"]
[3,"       1.对被征用资产价值的补偿"]
[4,"       2.因搬迁、安置而给予的补偿"]
[5,"       3.对停产停业形成的损失而给予的补偿"]
[6,"       4.资产搬迁过程中遭到毁损而取得的保险赔款"]
[7,"       5.其他补偿收入"]
[8,"   （二）搬迁资产处置收入"]
[9,"二、搬迁支出(10+16)"]
[10,"   （一）搬迁费用支出(11+12+13+14+15)"]
[11,"       1.安置职工实际发生的费用"]
[12,"       2.停工期间支付给职工的工资及福利费"]
[13,"       3.临时存放搬迁资产而发生的费用"]
[14,"       4.各类资产搬迁安装费用"]
[15,"       5.其他与搬迁相关的费用"]
[16,"   （二）搬迁资产处置支出"]
[17,"三、搬迁所得或损失（1-9）"]
[18,"四、应计入本年应纳税所得额的搬迁所得或损失（19+20+21）"]
[19,"    其中：搬迁所得"]
[20,"          搬迁损失一次性扣除"]
[21,"          搬迁损失分期扣除"]
[22,"五、计入当期损益的搬迁收益或损失"]
[23,"六、以前年度搬迁损失当期扣除金额"]
[24,"七、纳税调整金额（18-22-23）"]

{"sheet":"A105120特殊行业准备金纳税调整明细表","index":24,"n_rows":35,"n_cols":5,"rows_kept":35,"cut":false,"hidden":false,"merged":[[0,0,0,4],[1,0,1,4],[35,0,35,3],[2,0,4,0],[2,1,4,1],[2,4,3,4],[2,3,3,3],[2,2,3,2]],"flags":["formulas_cached_only"]}
["A105120"]
["特殊行业准备金纳税调整明细表"]
["行次","项        目","账载金额","税收金额","纳税调整金额"]
[]
[null,null,1,2,"3（1-2）"]
[1,"一、保险公司（2+3+6+7+8+9+10）"]
[2,"   （一）未到期责任准备金"]
[3,"   （二）未决赔款准备金（4+5）"]
[4,"        其中：已发生已报案未决赔款准备金"]
[5,"              已发生未报案未决赔款准备金"]
[6,"   （三）巨灾风险准备金"]
[7,"   （四）寿险责任准备金"]
[8,"   （五）长期健康险责任准备金"]
[9,"   （六）保险保障基金"]
[10,"   （七）其他"]
[11,"二、证券行业（12+13+14+15）"]
[12,"   （一）证券交易所风险基金"]
[13,"   （二）证券结算风险基金"]
[14,"   （三）证券投资者保护基金"]
[15,"   （四）其他"]
[16,"三、期货行业（17+18+19+20）"]
[17,"   （一）期货交易所风险准备金"]
[18,"   （二）期货公司风险准备金"]
[19,"   （三）期货投资者保障基金"]
[20,"   （四）其他"]
[21,"四、金融企业（22+23+24)"]
[22,"   （一）涉农和中小企业贷款损失准备金"]
[23,"   （二）贷款损失准备金"]
[24,"   （三）其他"]
[25,"五、中小企业信用担保机构(26+27+28)"]
[26,"   （一）担保赔偿准备"]
[27,"   （二）未到期责任准备"]
[28,"   （三）其他"]
[29,"六、其他"]
[30,"合计(1+11+16+21+25+29)"]

{"sheet":"A106000企业所得税弥补亏损明细表","index":25,"n_rows":14,"n_cols":13,"rows_kept":14,"cut":false,"hidden":false,"merged":[[0,0,0,12],[1,0,1,12],[2,0,6,0],[2,1,6,1],[2,11,5,11],[2,12,5,12],[2,6,3,10],[4,6,5,6],[4,7,5,7],[4,8,5,8],[13,1,13,11],[2,2,5,2],[2,3,5,3],[2,4,5,4],[2,5,5,5],[4,9,5,9],[4,10,5,10]],"flags":["formulas_cached_only"]}
["A106000"]
["企业所得税弥补亏损明细表"]
["行次","项目","年度","纳税调整后所得","合并、分立转入（转出）可弥补的亏损额","当年可弥补的亏损额","以前年度亏损已弥补额",{"$nulls":4},"本年度实际弥补的以前年度亏损额","可结转以后年度弥补的亏损额"]
[]
[{"$nulls":6},"前四年度","前三年度","前二年度","前一年度","合计"]
[]
[null,null,1,2,3,4,5,6,7,8,9,10,11]
[1,"前五年度",{"$nulls":10},"*"]
[2,"前四年度",{"$nulls":4},"*"]
[3,"前三年度",{"$nulls":4},"*","*"]
[4,"前二年度",{"$nulls":4},"*","*","*"]
[5,"前一年度",{"$nulls":4},"*","*","*","*","*"]
[6,"本年度",{"$nulls":4},"*","*","*","*","*"]
[7,"可结转以后年度弥补的亏损额合计"]

{"sheet":"A107010免税、减计收入及加计扣除优惠明细表","index":26,"n_rows":32,"n_cols":3,"rows_kept":32,"cut":false,"hidden":false,"merged":[[25,0,26,0],[25,1,26,1],[25,2,26,2],[0,0,0,2],[1,0,1,2],[5,0,6,0],[5,1,6,1],[5,2,6,2]],"flags":["formulas_cached_only"]}
["A107010  "]
["免税、减计收入及加计扣除优惠明细表"]
["行次","项          目","金    额"]
[1,"一、免税收入（2+3+4+5）"]
[2,"   （一）国债利息收入"]
[3,"   （二）符合条件的居民企业之间的股息、红利等权益性投资收益（填写A107011）"]
[]
[4,"   （三）符合条件的非营利组织的收入"]
[5,"   （四）其他专项优惠（6+7+8+9+10+11+12+13+14）"]
[6,"       1.中国清洁发展机制基金取得的收入"]
[7,"       2.证券投资基金从证券市场取得的收入"]
[8,"       3.证券投资基金投资者获得的分配收入"]
[9,"       4.证券投资基金管理人运用基金买卖股票、债券的差价收入"]
[10,"       5.取得的地方政府债券利息所得或收入"]
[11,"       6.受灾地区企业取得的救灾和灾后恢复重建款项等收入"]
[12,"       7.中国期货保证金监控中心有限责任公司取得的银行存款利息等收入"]
[13,"       8.中国保险保障基金有限责任公司取得的保险保障基金等收入"]
[14,"       9.其他"]
[15,"二、减计收入（16+17）"]
[16,"   （一）综合利用资源生产产品取得的收入（填写A107012）"]
[17,"   （二）其他专项优惠（18+19+20）"]
[18,"       1.金融、保险等机构取得的涉农利息、保费收入（填写A107013）"]
[19,"       2.取得的中国铁路建设债券利息收入"]
[20,"       3.其他"]
[21,"三、加计扣除（22+23+26）"]
[22,"   （一）开发新技术、新产品、新工艺发生的研究开发费用加计扣除（填写A107014）"]
[]
[23,"   （二）安置残疾人员及国家鼓励安置的其他就业人员所支付的工资加计扣除（24+25）"]
[24,"       1.支付残疾人员工资加计扣除"]
[25,"       2.国家鼓励的其他就业人员工资加计扣除"]
[26,"   （三）其他专项优惠"]
[27,"合计（1+15+21）"]

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["A107011    "]
["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"]
["行次","被投资企业","投资性质","投资成本","投资比例","被投资企业利润分配确认金额",null,"被投资企业清算确认金额",null,null,"撤回或减少投资确认金额",{"$nulls":5},"合计"]
[]
[{"$nulls":5},"被投资企业做出利润分配或转股决定时间","依决定归属于本公司的股息、红利等权益性投资收益金额","分得的被投资企业清算剩余资产","被清算企业累计未分配利润和累计盈余公积应享有部分","应确认的股息所得","从被投资企业撤回或减少投资取得的资产","减少投资比例","收回初始投资成本","取得资产中超过收回初始投资成本部分","撤回或减少投资应享有被投资企业累计未分配利润和累计盈余公积","应确认的股息所得"]
{"$rows_empty":8}
[null,1,2,3,4,5,6,7,8,"9（7与8孰小)",10,11,"12（3×11）","13（10-12）",14,"15(13与14孰小)","16（6+9+15）"]
[]
[]
[1]
[2]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10,"合计","*","*","*","*",null,"*","*",null,"*","*","*","*","*"]

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["A107012"]
["综合利用资源生产产品取得的收入优惠明细表"]
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[]
[null,null,"《资源综合利用认定证书》取得时间","《资源综合利用认定证书》有效期","《资源综合利用认定证书》编号"]
[]
[]
[]
[null,1,2,3,4,5,6,7,8,9,"10（9×10%）"]
[1]
[2]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10,"合计","*","*","*","*","*","*","*","*"]
[]
[]
[]
[{"$nulls":5},"  "]

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["A107013"]
["金融、保险等机构取得的涉农利息、保费收入优惠明细表"]
["行次","项          目","金额"]
[1,"一、金融机构农户小额贷款的利息收入","*"]
[2,"   （一）金融机构取得农户小额贷款利息收入总额"]
[3,"   （二）金融机构取得农户小额贷款利息减计收入（2×10%）"]
[4,"二、保险公司为种植业、养殖业提供保险业务取得的保费收入","*"]
[5,"   （一）保险公司为种植业、养殖业提供保险业务取得的保费收入总额（6+7-8）"]
[]
[6,"       1.原保费收入"]
[7,"       2.分保费收入"]
[8,"       3.分出保费收入"]
[9,"   （二）保险公司为种植业、养殖业提供保险业务取得的保费减计收入（5×10%）"]
[]
[10,"三、其他符合条件的机构农户小额贷款的利息收入","*"]
[11,"   （一）其他符合条件的机构取得农户小额贷款利息收入总额"]
[12,"   （二）其他符合条件的机构取得农户小额贷款利息减计收入（11×10%）"]
[13,"合计（3+9+12）"]

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["研发费用加计扣除优惠明细表"]
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[null,null,"研发活动直接消耗的材料、燃料和动力费用","直接从事研发活动的本企业在职人员费用","专门用于研发活动的有关折旧费、租赁费、运行维护费","专门用于研发活动的有关无形资产摊销费","中间试验和产品试制的有关费用，样品、样机及一般测试手段购置费","研发成果论证、评审、验收、鉴定费用","勘探开发技术的现场试验费，新药研制的临床试验费","设计、制定、资料和翻译费用","年度研发费用合计",null,null,"计入本年损益的金额","计入本年研发费用加计扣除额","本年形成无形资产的金额","本年形成无形资产加计摊销额","以前年度形成无形资产本年加计摊销额","无形资产本年加计摊销额"]
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[]
[]
[]
[1]
[2]
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[9]
[10,"合计"]

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["A107020"]
["所得减免优惠明细表"]
["行次","项        目","项目收入","项目成本","相关税费","应分摊期间费用","纳税调整额","项目所得额","减免所得额"]
[]
[null,null,1,2,3,4,5,"6(1-2-3-4+5)",7]
[1,"一、农、林、牧、渔业项目(2+13)"]
[2,"   （一）免税项目（3+4+5+6+7+8+9+11+12)"]
[3,"       1.蔬菜、谷物、薯类、油料、豆类、棉花、麻类、糖料、水果、坚果的种植"]
[]
[4,"       2.农作物新品种的选育"]
[5,"       3.中药材的种植"]
[6,"       4.林木的培育和种植"]
[7,"       5.牲畜、家禽的饲养"]
[8,"       6.林产品的采集"]
[9,"       7.灌溉、农产品初加工、兽医、农技推广、农机作业和维修等农、林、牧、渔服务业项目"]
[]
[10,"         其中：农产品初加工"]
[11,"       8.远洋捕捞"]
[12,"       9.其他"]
[13,"   （二）减半征税项目（14+15+16）"]
[14,"       1.花卉、茶以及其他饮料作物和香料作物的种植"]
[15,"       2.海水养殖、内陆养殖"]
[16,"       3.其他"]
[17,"二、国家重点扶持的公共基础设施项目(18+19+20+21+22+23+24+25)"]
[]
[18,"   （一）港口码头项目"]
[19,"   （二）机场项目"]
[20,"   （三）铁路项目"]
[21,"   （四）公路项目"]
[22,"   （五）城市公共交通项目"]
[23,"   （六）电力项目"]
[24,"   （七）水利项目"]
[25,"   （八）其他项目"]
[26,"三、符合条件的环境保护、节能节水项目(27+28+29+30+31+32）"]
[27,"   （一）公共污水处理项目"]
[28,"   （二）公共垃圾处理项目"]
[29,"   （三）沼气综合开发利用项目"]
[30,"   （四）节能减排技术改造项目"]
[31,"   （五）海水淡化项目"]
[32,"   （六）其他项目"]
[33,"四、符合条件的技术转让项目（34+35）",{"$nulls":4},"*"]
[34,"   （一）技术转让所得不超过500万元部分","*","*","*","*","*","*"]
[35,"   （二）技术转让所得超过500万元部分","*","*","*","*","*","*"]
[36,"五、其他专项优惠项目（37+38+39）"]
[37,"   （一）实施清洁发展机制项目"]
[38,"   （二）符合条件的节能服务公司实施合同能源管理项目"]
[39,"   （三）其他"]
[40,"合计（1+17+26+33+36）"]

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["A107030 "]
["抵扣应纳税所得额明细表"]
["行次","项目","金额"]
[1,"本年新增的符合条件的股权投资额"]
[2,"税收规定的抵扣率",0.7]
[3,"本年新增的可抵扣的股权投资额（1×2）"]
[4,"以前年度结转的尚未抵扣的股权投资余额"]
[5,"本年可抵扣的股权投资额（3+4）"]
[6,"本年可用于抵扣的应纳税所得额"]
[7,"本年实际抵扣应纳税所得额（5≤6，本行=5行；5＞6，本行=6行）"]
[8,"结转以后年度抵扣的股权投资余额（5＞6，本行=5-7行；5≤6，本行=0）"]

{"sheet":"A107040减免所得税优惠明细表","index":33,"n_rows":34,"n_cols":3,"rows_kept":34,"cut":false,"hidden":false,"merged":[[0,0,0,2],[1,0,1,2],[34,0,34,2],[27,0,28,0],[27,1,28,1],[27,2,28,2],[6,0,7,0],[6,1,7,1],[6,2,7,2]],"flags":["formulas_cached_only"]}
["A107040"]
["减免所得税优惠明细表"]
["行次","项          目","金    额"]
[1,"一、符合条件的小型微利企业 "]
[2,"二、国家需要重点扶持的高新技术企业（填写A107041）"]
[3,"三、减免地方分享所得税的民族自治地方企业"]
[4,"四、其他专项优惠（5+6+7+8+9+10+11+12+13+14+15+16+17+18+19+20+21+22+23+24+25+26+27）"]
[]
[5,"   （一）经济特区和上海浦东新区新设立的高新技术企业"]
[6,"   （二）经营性文化事业单位转制企业"]
[7,"   （三）动漫企业"]
[8,"   （四）受灾地区损失严重的企业"]
[9,"   （五）受灾地区农村信用社"]
[10,"   （六）受灾地区的促进就业企业"]
[11,"   （七）技术先进型服务企业"]
[12,"   （八）新疆困难地区新办企业"]
[13,"   （九）新疆喀什、霍尔果斯特殊经济开发区新办企业"]
[14,"   （十）支持和促进重点群体创业就业企业"]
[15,"   （十一）集成电路线宽小于0.8微米（含）的集成电路生产企业"]
[16,"   （十二）集成电路线宽小于0.25微米的集成电路生产企业"]
[17,"   （十三）投资额超过80亿元人民币的集成电路生产企业"]
[18,"   （十四）新办集成电路设计企业（填写A107042）"]
[19,"   （十五）国家规划布局内重点集成电路设计企业"]
[20,"   （十六）符合条件的软件企业（填写A107042）"]
[21,"   （十七）国家规划布局内重点软件企业"]
[22,"   （十八）设在西部地区的鼓励类产业企业"]
[23,"   （十九）符合条件的生产和装配伤残人员专门用品企业"]
[24,"   （二十）中关村国家自主创新示范区从事文化产业支撑技术等领域的高新技术企业"]
[]
[25,"   （二十一）享受过渡期税收优惠企业"]
[26,"   （二十二）横琴新区、平潭综合实验区和前海深港现代化服务业合作区企业"]
[27,"   （二十三）其他"]
[28,"五、减：项目所得额按法定税率减半征收企业所得税叠加享受减免税优惠"]
[29,"合计（1+2+3+4-28）"]

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["A107041"]
["高新技术企业优惠情况及明细表"]
["行次","基本信息"]
[1,"高新技术企业证书编号",null,null,"高新技术企业证书取得时间"]
[]
[2,"产品（服务）属于《国家重点支持的高新技术领域》规定的范围（填写具体范围名称）",null,null,"是否发生重大安全、质量事故"," 是□    否□"]
[]
[]
[3,"是否有环境等违法、违规行为，受到有关部门处罚的",null," 是□      否□","是否发生偷骗税行为"," 是□    否□"]
[]
[4,"关键指标情况"]
[5,"收入指标","一、本年高新技术产品（服务）收入（6+7）"]
[6,null,"    其中：产品（服务）收入"]
[7,null,"          技术性收入"]
[8,null,"二、本年企业总收入"]
[9,null,"三、本年高新技术产品（服务）收入占企业总收入的比例（5÷8）"]
[10,"人员指标","四、本年具有大学专科以上学历的科技人员数"]
[11,null,"五、本年研发人员数"]
[12,null,"六、本年职工总数"]
[13,null,"七、本年具有大学专科以上学历的科技人员占企业当年职工总数的比例（10÷12）"]
[]
[14,null,"八、本年研发人员占企业当年职工总数的比例（11÷12）"]
[15,"研究开发费用指标","九、本年归集的高新研发费用金额（16+25）"]
[16,null,"   （一）内部研究开发投入（17+18+19+20+21+22+24）"]
[17,null,"       1.人员人工"]
[18,null,"       2.直接投入"]
[19,null,"       3.折旧费用与长期费用摊销"]
[20,null,"       4.设计费用"]
[21,null,"       5.装备调试费"]
[22,null,"       6.无形资产摊销"]
[23,null,"       7.其他费用"]
[24,null,"         其中：可计入研发费用的其他费用"]
[25,null,"   （二）委托外部研究开发费用（26+27）"]
[26,null,"       1.境内的外部研发费"]
[27,null,"       2.境外的外部研发费"]
[28,null,"十、本年研发费用占销售（营业）收入比例"]
[29,"减免税金额"]

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["A107042"]
["软件、集成电路企业优惠情况及明细表"]
["行次","基本信息"]
[1,"企业成立日期",null,null,"软件企业证书取得日期"]
[2,"软件企业认定证书编号",null,null,"软件产品登记证书编号"]
[3,"计算机信息系统集成资质等级认定证书编号",null,null,"集成电路生产企业认定文号"]
[]
[4,"集成电路设计企业认定证书编号"]
[5,"关键指标情况（2011年1月1日以后成立企业填报）"]
[6,"人员指标","一、企业本年月平均职工总人数"]
[7,null,"    其中:签订劳动合同关系且具有大学专科以上学历的职工人数"]
[8,null,"二、研究开发人员人数"]
[9,null,"三、签订劳动合同关系且具有大学专科以上学历的职工人数占企业当年月平均职工总人数的比例（7÷6）"]
[]
[10,null,"四、研究开发人员占企业本年月平均职工总数的比例（8÷6）"]
[11,"收入指标","五、企业收入总额"]
[12,null,"六、集成电路制造销售（营业）收入"]
[13,null,"七、集成电路制造销售（营业）收入占企业收入总额的比例（12÷11）"]
[14,null,"八、集成电路设计销售（营业）收入"]
[15,null,"    其中：集成电路自主设计销售（营业）收入"]
[16,null,"九、集成电路设计企业的集成电路设计销售（营业）收入占企业收入总额的比例（14÷11）"]
[16]
[17,null,"十、集成电路自主设计销售（营业）收入占企业收入总额的比例（15÷11）"]
[17]
[18,null,"十一、软件产品开发销售（营业）收入"]
[19,null,"     其中：嵌入式软件产品和信息系统集成产品开发销售（营业）收入"]
[20,null,"十二、软件产品自主开发销售（营业）收入"]
[21,null,"     其中：嵌入式软件产品和信息系统集成产品自主开发销售（营业）收入"]
[21]
[22,null,"十三、软件企业的软件产品开发销售（营业）收入占企业收入总额的比例（18÷11）"]
[22]
[23,null,"十四、嵌入式软件产品和信息系统集成产品开发销售（营业）收入占企业收入总额的比例（19÷11）"]
[23]
[24,null,"十五、软件产品自主开发销售（营业）收入占企业收入总额的比例（20÷11）"]
[24]
[25,null,"十六、嵌入式软件产品和信息系统集成产品自主开发销售（营业）收入占企业收入总额的比例（21÷11）"]
[25]
[26,"研究开发费用指标","十七、研究开发费用总额"]
[27,null,"     其中：企业在中国境内发生的研究开发费用金额"]
[28,null,"十八、研究开发费用总额占企业销售（营业）收入总额的比例"]
[29,null,"十九、企业在中国境内发生的研究开发费用金额占研究开发费用总额的比例（27÷26）"]
[29]
[30,"关键指标情况（2011年1月1日以前成立企业填报）"]
[31,"人员指标","二十、企业职工总数"]
[32,null,"二十一、从事软件产品开发和技术服务的技术人员"]
[33,null,"二十二、从事软件产品开发和技术服务的技术人员占企业职工总数的比例（32÷31）"]
[]
[34,"收入指标","二十三、企业年总收入"]
[35,null,"    其中：企业年软件销售收入"]
[36,null,"        其中：自产软件销售收入"]
[37,null,"二十四、软件销售收入占企业年总收入比例（35÷34）"]
[38,null,"二十五、自产软件收入占软件销售收入比例（36÷35）"]
[39,"研究开发经费指标","二十六、软件技术及产品的研究开发经费"]
[40,null,"二十七、软件技术及产品的研究开发经费占企业年软件收入比例（39÷35）"]
[]
[41,"减免税金额"]

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["税额抵免优惠明细表"]
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[]
[{"$nulls":6},"前五年度","前四年度","前三年度","前二年度","前一年度","小计"]
[null,null,1,2,3,"4=3×10%",5,6,7,8,9,"10（5+6+7+8+9）",11,"12（4-10-11）"]
[]
[]
[1,"前五年度",{"$nulls":11},"*"]
[2,"前四年度",{"$nulls":4},"*"]
[3,"前三年度",{"$nulls":4},"*","*"]
[4,"前二年度",{"$nulls":4},"*","*","*"]
[5,"前一年度",{"$nulls":4},"*","*","*","*"]
[6,"本年度",{"$nulls":4},"*","*","*","*","*","*"]
[7,"本年实际抵免税额合计",{"$nulls":11},"*"]
[8,"可结转以后年度抵免的税额合计"]
[9,"专用设备\n投资情况","本年允许抵免的环境保护专用设备投资额"]
[10,null,"本年允许抵免节能节水的专用设备投资额"]
[11,null,"本年允许抵免的安全生产专用设备投资额"]

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[{"$nulls":15},"按低于12.5%的实际税率计算的抵免额","按12.5%计算的抵免额","按25%计算的抵免额","小计"]
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[]
[]
[]
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[2]
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[4]
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[]
[null,null,"分支机构机构营业利润所得","股息、红利等权益性投资所得","利息所得","租金所得","特许权使用费所得","财产转让所得","其他所得","小计","直接缴纳的所得税额","间接负担的所得税额","享受税收饶让抵免税额","小计"]
[]
[]
[]
[]
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[]
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[2]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10,"合计"]

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[]
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[]
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[]
[]
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[1]
[2]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10,"合计"]

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[2]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10,"合计"]

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["A109000"]
["跨地区经营汇总纳税企业年度分摊企业所得税明细表"]
["行次","项        目","金    额"]
[1,"一、总机构实际应纳所得税额"]
[2,"   减：境外所得应纳所得税额"]
[3,"   加：境外所得抵免所得税额"]
[4,"二、总机构用于分摊的本年实际应纳所得税（1-2+3）"]
[5,"三、本年累计已预分、已分摊所得税（6+7+8+9）"]
[6,"   （一）总机构向其直接管理的建筑项目部所在地预分的所得税额"]
[7,"   （二）总机构已分摊所得税额"]
[8,"   （三）财政集中已分配所得税额"]
[9,"   （四）总机构所属分支机构已分摊所得税额"]
[10,"         其中：总机构主体生产经营部门已分摊所得税额"]
[11,"四、总机构本年度应分摊的应补（退）的所得税（4-5）"]
[12,"   （一）总机构分摊本年应补（退）的所得税额（11×25%）"]
[13,"   （二）财政集中分配本年应补（退）的所得税额（11×25%）"]
[14,"   （三）总机构所属分支机构分摊本年应补（退）的所得税额（11×50%）"]
[15,"         其中：总机构主体生产经营部门分摊本年应补（退）的所得税额"]
[16,"五、总机构境外所得抵免后的应纳所得税额（2-3）"]
[17,"六、总机构本年应补（退）的所得税额（12+13+15+16）"]

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["总机构名称（盖章）:                                                                   ",{"$nulls":6},"金额单位: 元（列至角分）"]
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[]
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{"$rows_empty":14}
[null,"合计","—"]