A 105000 "list of tax adjustment items"?

This form is applicable to taxpayers whose accounting treatment is inconsistent with the provisions of the tax law and needs to be adjusted. Taxpayers should fill in accounting treatment, tax law provisions and tax adjustment according to the provisions of the tax law, relevant tax policies and the unified national accounting system. ?

1. Description of related projects?

? Tax adjustment items in this table are declared and summarized according to income adjustment items, deduction adjustment items, asset adjustment items, special item adjustment items, taxable income of special tax adjustment and other six categories, and the total tax increase or decrease is calculated. ?

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? The data column is set to four columns: account amount, tax amount, increase amount and decrease amount. "Book amount" refers to the project amount calculated by taxpayers in accordance with the provisions of the unified national accounting system. "Tax amount" refers to the project amount calculated by the taxpayer in accordance with the provisions of the tax law. ?

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? Income adjustment item: if the balance of tax amount minus account amount is positive, it will be filled as an increase; If the balance is negative, the absolute value will be filled as a decrease. ?

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? Deduction of adjustment items and asset adjustment items: if the balance of the account amount after tax deduction is positive, it will be reported in the increased amount; If the balance is negative, its absolute value should be reported as a decrease. ?

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"Special adjustment items" and "others" shall be filled in with the "increase" and "decrease" of the items specified in the tax law respectively. ?

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? "Special tax adjustment taxable income": fill in the "increased amount" after special tax adjustment. For the tax adjustment items that need to be filled in the subordinate schedules, calculate and fill in the account amount, tax amount, increase amount and decrease amount according to the corresponding schedules. ?

(a) Income adjustment items?

1 line "I. Income adjustment items": fill in the column according to line 2 to 1 1.

2. In line 2, "(1) is regarded as sales income": the income that is not recognized as sales income by accounting treatment, but is recognized as taxable income by tax law. According to the tax adjustment schedule of specific business of deemed sales and real estate development enterprises (A 1050 10), the "tax amount" in the second column is the amount in the first column of table A 1050 10; The third column "Increase Amount" is the amount in the second column of line 1 05010. ?

3. Line 3 "(2) Income not recognized by accrual basis": It is filled in according to the tax adjustment schedule of income not recognized by accrual basis (A 105020), and the "account amount" in column 1 is the amount in column 2 of line 105020; The second column "tax amount" is the amount in the fourth column of line 14 of table A 105020; Table A 105020, line 14, column 6, if ≥0, fill in the "increase amount" in column 3 of this bank; If it is less than 0, fill in the absolute value in column 4 "Decrease amount" of the Bank. ?

4. Line 4 "(3) Investment income": It is filled in according to the investment income tax adjustment schedule (A 105030), and the "account amount" in column 1 is the amount in column 105030/+8 of this table. The second column "tax amount" is the amount in column 2+9 of line 10 of table A 105030; Table A 105030, line 10, column 1 1, if ≥0, fill in the third column "Increase Amount" of the Bank; If it is less than 0, fill in the absolute value in column 4 "Decrease amount" of the Bank. ?

5. In the fifth line, "(4) The initial investment cost adjustment income of long-term equity investment is accounted for by the equity method": in the fourth column, "Decrease", the taxpayer is reported to be accounted for by the equity method, and the difference between the initial investment cost and the fair value share of the identifiable net assets of the investee at the time of investment acquisition is included in the amount of non-operating income at the time of investment acquisition. ?

6. Line 6 "(5) Adjustment of initial investment of trading financial assets": The third column "increase" reflects the difference between the initial investment amount of trading financial assets confirmed by taxpayers according to the provisions of the tax law and the accounting book value of the initial investment of trading financial assets. ?

7. The financial assets, financial liabilities and investment real estate projects measured at fair value reported in the column "VI. Net gains and losses from changes in fair value": 1 Account amount are included in the current profits and losses; Column 65438 +0 < 0, and column 3 "Increase" shall be filled in absolute value; If 1 column ≥0, fill in column 4 "Decrease amount". ?

8. Line 8 "(7) Non-taxable income": Fill in the financial allocation included in the taxpayer's total income but not taxed according to the provisions of the tax law, administrative fees collected according to law and included in the financial management, government funds and other non-taxable income stipulated by the State Council. The third column "increase" means that the taxpayer has obtained financial funds in the previous year and treated them as non-taxable income, and has not returned the allocated funds to the financial department or other government departments within five years (60 months), which should be included in the taxable income; The fourth column "decrease" is the amount that meets the requirements of non-taxable income stipulated in the tax law, and has been included in the current profit and loss as non-taxable income. ?

9. "Special financial funds" in line 9: Fill in the column according to the tax adjustment schedule of special political financial funds (A 105040). The "increase" in column 3 is the amount in column 14, line 7 of table A 105040; The "decrease" in the fourth column is the amount in the fourth column of line 7 of table A 105040. ?

10. 10 line "(8) sales discount, discount and return": fill in the tax adjustment amount of sales discount and discount that are not in compliance with the tax law, and the tax adjustment amount of sales return due to the difference between accounting treatment and tax law. 1 column "Account Amount" is used to fill in the sales discount and discount amount calculated by the taxpayer and the net adjustment amount for retrospective processing of sales returns. Column 2, "Tax Amount", indicates the discount and allowance amount that can be deducted before tax according to the tax law, and the amount that the sales return business affects the current profit and loss. 1 column minus column 2, and fill in column 3 "Increase" for the balance ≥0; If the balance is less than 0, the absolute value will be filled in the fourth column "Decreased Amount", and the fourth column is only the intertemporal time difference that affects profit and loss due to sales return. ?

11.11"(9) Other: fill in the amount of other income items that need tax adjustment due to accounting treatment and tax law differences. If column 2 ≥ column 1, fill the balance in column 2- 1 into column 3 "Increase"; If the second column