Description of relevant projects:

Table body item

This table includes four parts: total profit calculation, taxable income calculation, taxable amount calculation and attached information.

The items in the "calculation of total profit" shall be calculated and filled in according to the unified accounting system of the state. Taxpayers who implement accounting standards for business enterprises, accounting standards for small businesses, accounting systems for business enterprises and accounting systems for different industries take their data directly from the income statement; The data of taxpayers who implement the accounting standards of public institutions are taken from the income and expenditure table; The data of taxpayers who implement the accounting system of non-profit organizations are taken from the business activity table; Taxpayers who implement the unified accounting system of other countries shall analyze and fill in the report according to the items in this table.

Items in "Calculation of taxable income" and "Calculation of taxable amount" shall be filled in through the corresponding columns in the schedule, except those calculated according to the logical relationship in the main table.

Line description

The line 1- 13 is compiled with reference to the statement in the income statement of the Accounting Standards for Business Enterprises.

Line 1 "Operating income": the total income obtained by taxpayers from their main business and other business operations shall be reported. The Bank reports the amount of "main business income" and "other business income". Taxpayers in general enterprises fill in the income statement of general enterprises (A1010); Taxpayers of financial enterprises fill in the form of Financial Enterprise Income Statement (A 10 1020); Taxpayers such as public institutions, social organizations, private non-enterprise units, and non-profit organizations fill in the Statement of Income and Expenditure of Public Institutions and Non-profit Organizations (A 103000).

Line 2 "Operating cost" item: report the total cost incurred by the taxpayer's main business and other business. The Bank shall report it according to the amount of "main business cost" and "other business cost". General enterprise taxpayers shall report it through the Schedule of General Enterprise Cost Expenditure (A 1020 10); Taxpayers of financial enterprises fill in the form of Financial Enterprise Expenditure List (A 102020); Taxpayers, such as institutions, social organizations, private non-enterprise units and non-profit organizations, fill in the form through the List of Income and Expenditure of Institutions and Non-profit Organizations (A 103000).

Line 3 "Business tax and surcharges": Fill in the business tax, consumption tax, urban maintenance and construction tax, resource tax, land value-added tax, education surcharge and other related taxes and fees incurred by taxpayers in their business activities. The Bank shall fill in the report according to the taxpayer's relevant accounting subjects. Taxpayers are not allowed to repeat reporting in the bank where other accounting subjects are accounted for.

Line 4 "Sales expenses": fill in all expenses incurred by taxpayers in the process of selling goods and materials and providing services. The Bank fills in the corresponding "sales expenses" in the Schedule of Period Expenses (A 104000).

Line 5 "Management expenses": fill in the management expenses incurred by taxpayers for organizing and managing the production and operation of enterprises. The Bank fills in the corresponding "management expenses" in the Schedule of Period Expenses (A 104000).

Line 6 "Financial expenses": Fill in the financing expenses incurred by taxpayers to raise funds needed for production and operation. The Bank fills in the corresponding "financial expenses" in the Schedule of Period Expenses (A 104000).

Line 7 "Asset impairment loss": the impairment loss incurred by the taxpayer in withdrawing various asset reserves shall be reported by the Bank according to the amount in the enterprise's "Asset impairment loss" subject, and other accounting standards shall be applied to the reporting.

Line 8: "Gains from changes in fair value": The reporting taxpayer classifies financial assets or financial liabilities measured at fair value and whose changes are included in the current profits and losses at initial recognition (including transactional financial assets or liabilities, which are directly designated as financial assets or financial liabilities measured at fair value and whose changes are included in the current profits and losses), as well as gains or losses caused by changes in fair value in investment real estate, derivatives and hedging businesses measured by the fair value model, which should be included in the current profits and losses. According to the "Gains and Losses from Changes in Fair Value" of enterprises, the Bank (Losses are indicated by "-")

Line 9: "Investment income": Fill in the income or loss obtained by taxpayers in various ways to confirm their foreign investment. According to the amount of enterprise "investment income" subjects; Taxpayers who implement the accounting standards for public institutions shall report according to the analysis of the amount of investment income in the subject of "other income" (losses are filled with "-"). The implementation of other accounting standards, etc.

Line 10 "Operating profit": report the taxpayer's current operating profit. Calculate and fill in the column according to the above items.

Line 1 1 "non-operating income": the amount of income obtained by the taxpayer that is not directly related to its business activities is reported by the general enterprise taxpayer through the Statement of General Enterprise Income (A1010); Taxpayers of financial enterprises fill in the form of Financial Enterprise Income Statement (A 10 1020); Taxpayers who implement the accounting standards of public institutions or the accounting system of non-governmental non-profit organizations shall fill in the form through the Statement of Income and Expenditure of Public Institutions and Non-governmental Non-profit Organizations (A 103000).

Line 12, "non-operating expenses": the amount of expenses incurred by taxpayers that are not directly related to their business activities is reported. General enterprise taxpayers report the expenses through the List of General Enterprise Costs (A 1020 10); Taxpayers of financial enterprises fill in the form of Financial Enterprise Expenditure List (A 102020); Taxpayers who implement the accounting standards of public institutions or the accounting system of non-governmental non-profit organizations shall fill in the form through the Statement of Income and Expenditure of Public Institutions and Non-governmental Non-profit Organizations (A 103000).

Line 13 "Total profit": Fill in the taxpayer's total profit in the current period. Calculate and fill in the column according to the above items.

Line 14: "Overseas income": fill in the amount of overseas after-tax income obtained by taxpayers in different countries (regions) and included in the total profits. Fill in the List of Income after Tax Adjustment of Overseas Income (A 1080 10), column 14 minus column/kloc-0.

Line 15, "tax adjustment increase": fill in the amount of tax adjustment increase if the taxpayer's accounting treatment is inconsistent with the tax regulations. The Bank filled in the column of "Increased Amount" in the Schedule of Tax Adjustment Items (A 105000).

Line 16, "Tax Adjustment Decrease": fill in the amount of tax adjustment decrease due to the inconsistency between the taxpayer's accounting treatment and tax regulations. The Bank fills in the form of "Reduced Amount" in the Schedule of Tax Adjustment Items (A 105000).

Line 17, "tax exemption, deduction of income and additional deduction": fill in the amount of tax exemption, deduction of income and additional deduction as stipulated in the tax law. The Bank completed this report through the List of Tax Exemption, Deduction of Income and Additional Deduction (A 1070 10).

Line 18, "Deduction of domestic losses from overseas taxable income": Fill in the amount that taxpayers choose to deduct domestic losses from overseas income according to the provisions of the tax law. The Bank completed this report through the List of Tax Credits for Overseas Income (A 108000).

Line 19, "Income after tax adjustment": Fill in the taxpayer's income after tax adjustment, tax preference and overseas income calculation.

Line 20, "Income tax relief": fill in the amount of income tax relief stipulated by the tax law. The Bank will fill in this form through the List of Income Tax Relief Preferences (A 107020), and the Bank < 0, fill in a negative number.

Line 2 1 "Deduction of taxable income": fill in the taxable income that should be deducted according to the provisions of the tax law. The Bank will fill in the form through the Schedule of Deduction of Taxable Income (A 107030).

Line 22: "Make up the losses in previous years": the amount of losses in previous years that taxpayers can make up before tax according to the provisions of the tax law, which is reported by the Bank according to the Schedule of Making Up Losses in Enterprise Income Tax (A 106000).

Line 23 "Taxable income": the amount is equal to the calculation result in line 19-20-2 1-22 of this table. This bank shall not be negative. The calculation result in line 19 of this table or in the order of the above lines is negative, and the amount of this bank shall be filled with zero.

Line 24 "Tax Rate": Fill in the tax rate of 25%.

Line 25 "Income tax payable": the amount is equal to line 23×24 in this table.

Line 26 "Income Tax Exemption": Fill in the amount of enterprise income tax actually exempted by taxpayers according to the provisions of the tax law. The Bank will fill in this form through the List of Preferential Income Tax Exemption (A 107040).

Line 27 "Income Tax Credit": the amount of credit in the income tax payable by the reporting enterprise in the current year. This is reported by the Bank through the List of Tax Credit Preferences (A 107050).

Line 28 "Taxable Amount": The amount is equal to lines 25-26-27 in this table.

Line 29 "Income Tax Payable for Overseas Income": the income tax payable calculated according to the provisions of China's tax law for taxpayers' income derived from outside China. This report is completed by the Bank through the List of Tax Credits for Overseas Income (A 108000).

Line 30 "Income Tax Credit for Overseas Earnings": reporting the corporate income tax (tax credit allowed) that taxpayers should pay and actually pay (including deemed to have actually paid) according to China's overseas tax laws and relevant regulations. The Bank reported it through the List of Tax Credit for Overseas Earnings (A 108000).

Line 3 1 "actual income tax payable": fill in the actual income tax payable by taxpayers in the current period. The amount is equal to lines 28+29-30 of this form.

Line 32 "Accumulated actual income tax paid in advance this year": report the accumulated income tax paid by taxpayers in monthly (quarterly) degrees in this tax year according to the provisions of the tax law, including the income tax paid in advance (levied) for specific businesses according to the provisions of the tax law, and the income tax paid in advance to the competent tax authorities where the project is located by the project department directly managed by the head office of the construction enterprise.

Line 33 "Income tax payable (refunded) this year": the income tax payable (refunded) by taxpayers in the current period is reported. The amount is equal to line 3 1-32 of this table.

Line 34 "Income tax payable (refunded) this year by the head office": The head office reporting the summary tax shall share the income tax payable (refunded) this year in the place where the head office is located in accordance with the tax regulations. The Bank shall report it according to the List of Annual Allocation of Enterprise Income Tax for Cross-regional Summary Taxpayers (A 109000).

Line 35, "Financial Centralized Distribution of Income Tax Payable (Refund) this year": The head office reporting the summary tax payment will distribute the income tax payable (Refund) this year in a centralized manner according to the tax regulations. The Bank will report this according to the Detailed List of Annual Allocation of Enterprise Income Tax for Cross-regional Summary Taxpayers (A 109000).

Line 36 "Income tax payable (refunded) this year by the main production and operation departments of the head office": fill in the income tax payable (refunded) this year by the departments with the main production and operation functions of the head office that collect tax according to the tax regulations. The Bank shall fill in the form according to the List of Annual Income Tax Apportioned by Cross-regional Taxpayers (A 109000).

Line 37, "Deduction of overpaid income tax in previous years in this year", refers to the income tax paid in this tax year after the taxpayer has settled the overpaid tax in previous tax years.

Line 38 "Income payable in previous years but not paid in this year": Fill in the income tax payable in previous tax years but not paid in this tax year.