企業所得稅匯算清繳培訓英文

㈠ 上海哪裡有培訓2012年度企業所得稅匯算清繳的課程的我是小企業的，請問有什麼優惠政策么

上海財友財稅培訓中心的企業所得培訓還行，推薦 地址中山北路3000號 電話114

㈡ 企業所得稅季度納稅申報表英文怎麼說

直接看6月份的利潤表累計數,用累計數減去第1季度填的數字,就等於本期所要填的金額,關鍵是累計數沒錯就可以了.
實在報錯了也沒關系,現在季度只是預繳,年度還要進行匯算清繳,多退少補,這個稅總是少不了了.

㈢ 企業所得稅匯算清繳鑒證報告用英語怎麼說，用韓國語怎麼說

Verification report of annual taxable income for 2008

韓語不知...

㈣ 加急！年度企業所得稅匯算清繳用英文怎麼說

年度企業所得稅匯算清繳
the settlement and payment of the yearly enterprise income tax

㈤ 企業所得稅匯算清繳，是每個企業都要學習嗎

企業所得稅年終匯算清繳時，納稅人已預繳的稅款少於全年應繳稅款的，應在年度終了後4個月內結清應補繳的稅款。預繳稅款超過應繳稅款的，主管稅務機關應及時辦理退稅，或者抵繳下一年度應繳納的稅款。

㈥ 企業所得稅匯算清繳培訓會議每年都需要參加嗎

企業所得稅匯算清繳是指納稅人在納稅年度終了後規定時期內，依照回稅收法律、法規、答規章及其他有關企業所得稅的規定，自行計算全年應納稅所得額和應納所得稅額，根據月度或季度預繳的所得稅數額，確定該年度應補或者應退稅額，並填寫年度企業所得稅納稅申報表，向主管稅務機關辦理年度企業所得稅納稅申報、提供稅務機關要求提供的有關資料、結清全年企業所得稅稅款的行為。
每個省每個市的企業都要的。
廣州企業所得稅匯算清繳也需要的。

㈦ 企業所得稅匯算清繳是什麼意思

匯算來清繳是指納稅人在納稅年度源終了後規定時期內，依照稅收法律、法規、規章及其他有關企業所得稅的規定，自行計算全年應納稅所得額和應納所得稅額，根據月度或季度預繳的所得稅數額，確定該年度應補或者應退稅額。

並填寫年度企業所得稅納稅申報表，向主管稅務機關辦理年度企業所得稅納稅申報、提供稅務機關要求提供的有關資料、結清全年企業所得稅稅款的行為。

(7)企業所得稅匯算清繳培訓英文擴展閱讀：

所需資料：

1、營業執照副本、（國地稅）稅務登記證、組織機構代碼證、外匯登記證（外企適用）復印件（蓋章）。

2、本年度（1-12月）資產負債表、利潤表、現金流量表（蓋章）。

3、上年度審計報告（年審適用）、上年度所得稅匯算清繳鑒證報告。

4、地稅綜合申報表（1-12月）、增值稅納稅申報表（1-12月）復印件（蓋章）。

5、元月份各稅電子回單（蓋章）。

6、企業所得稅季度預繳納稅申報表（4個季度）復印件（蓋章）。

7、總賬、明細賬（包括費用明細賬）、記賬憑證。

8、現金盤點表、銀行對賬單及余額調節表（蓋章）。

9、固定資產盤點表、固定資產及折舊計提明細表（蓋章）。

10、享受優惠政策的稅務機關文件及相關證明文件的復印件。

㈧ 新手，學習中，企業年度所得稅匯算清繳

轉入其他應收款的工資不在申報數據之內。
按成本費用科目實際計提的工資填報。

㈨ 最新的企業所得稅匯算清繳課程

在「北京注冊稅務師協會網站-下載中心-2009年度企業所得稅匯算清繳政策輔導-----市國稅局企業所得稅處」
這是2009年12月25日算是最新的政策輔導了！
課已經講完了，這是課件！

㈩ ◆請問各位哪裡能找到關於企業所得稅的中英文對照的文章

PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON ENTERPRISES INCOME TAX (Decree Number 137 of the State Council of the People's Republic of China: "Provisional Regulations of the People's Republic of China on Enterprises Income Tax" have been adopted at the 12th General Meeting of the State Council held on 26th November, 1993. They are hereby published and shall come into force on 1st January, 1994. Premier Li Peng 13 December, 1993 Article 1. All enterprises, other than foreign investment enterprises and foreign enterprises, within the People's Republic of China, shall pay Enterprises Income Tax ( "Income Tax" ) on income derived from proction and business operations and other income in accordance with the provisions of these regulations. Income from proction and business operations and other income shall include income sources both within and outside the People's Republic of China. Article 2. The following enterprises or organizations, which independently account for their respective financial results (hereinafter called Taxpayers) , shall have an obligation to pay Income Tax: (i) State-owned enterprises; (ii) Collective enterprises; (iii) Private enterprises; (iv) Joint venture enterprises; (v) Joint stock enterprises; (vi) Any other organizations deriving income from proction and business operations and other income. Article 3. The Income Tax payable by a Taxpayer shall be computed at 33% of its Taxable Income. Article 4. The Taxable Income shall represent total income earned by the Taxpayer in a tax year less Dectible Items for that tax year. Article 5. The total income of a Taxpayer shall include: (i) Income from proction and business operations; (ii) Income from the transfer of property; (iii) Interest income; (iv) Income from leasing; (v) Income from royalties and licence fees; (vi) Dividend income; (vii) Other income. Article 6. Dectible Items for the purposes of arriving at the Taxable Income are costs, expenses and losses incurred by the Taxpayer in earning that income. (1) Interest expenses incurred by a Taxpayer on borrowings from financial institutions ring the course of proction and business operations shall be dectible on an actual basis. Interest expenses incurred on the extent that such interest payments do not exceed those on similar borrowings provided by financial institutions ring the same period. (2) Salaries and wages paid to employees by a Taxpayer shall be dectible based on the amount of tax salaries and wages. The People's Governments of Provinces, Autonomous Regions and Directly Administered Municipalities shall determine, within the range set down by the Ministry of Finance, the bases for calculating the tax salaries and wages and shall submit them to the Ministry of Finance for record keeping purposes. (3) Employees' union expenses, employees' welfare costs and employees' ecational expenses are dectible at 2%, 14% and 1.5%, respectively, of the amount of tax salaries and wages. (4) Donations for community benefits and charitable donations by a Taxpayer in a year are dectible up to 3% of the Taxable Income. Items other than the above-listed shall be dected in accordance with laws, executive regulations and relevant tax rules promulgated by the State. Article 7. The following items shall not be dectible in calculating the Taxable Income: (1) Expenditure of a capital nature; (2) Expenditure on acquisition or development of intangible assets; (3) Fines in relation to illegal business operations and losses incurred through confiscation of property; (4) Surcharge on overe tax payments, fines and penalties in relation to various types of taxes; (5) That portion of losses incurred e to natural disasters or accidents, which are covered by compensations receivable; (6) Donations for community benefits and charitable donations in excess of the dectible amounts; and donations other than those for community benefits or charitable donations; (7) Expenditure on any sponsorship; (8) Other items of expenditure that are not incurred in the earning of income. Article 8. Tax incentives are available to the following Taxpayers: (1) Enterprises operating in autonomous regions requiring special incentives and encouragement shall be given tax rections or exemptions for a specified period, upon the approval of the Provincial People's Governments; (2) Enterprises given tax rections or exemptions under the laws, executive regulations and relevant provisions of the State Council shall be granted such tax incentives accordingly. Article 9. In the calculation of Taxable Income, where the financial and accounting bases adopted by a Taxpayer contradict the relevant tax provisions, Taxable Income shall be computed in accordance with those relevant tax provisions. Article 10. Business transactions between a Taxpayer and its associated enterprises shall be concted in the same manner as those between independent enterprises in respect of the amounts of receipts or payments. Where the business transactions which give rise to the receipts or payments are not carried out on the same bases as those between independent enterprises and result in a rection of Taxable Income of the Taxpayer, the tax authorities shall have the right to make reasonable adjustment. Article 11. Losses incurred in a tax year by a Taxpayer may be offset against the income of the following tax year. Should the income of the following tax year be insufficient to absorb the said losses, the balance may be carried forward to be offset against the income of subsequent tax years. However, losses may only be carried forward over a period not exceeding five tax years. Article 12. A Taxpayer shall be allowed, when filling a Consolidated Income Tax Return, to dect from the amount of Income Tax payable the foreign income tax already paid abroad in respect of the income derived from sources outside the People's Republic of China. The dectible amount shall, however, not exceed the amount of Income Tax otherwise payable under the provisions of these regulations. Article 13. When a Taxpayer is placed into liquidation in accordance with the relevant legislation, Income Tax shall be payable on the net income upon completion of liquidation in accordance with the provisions of these regulations. Article 14. Unless otherwise required by the State, a Taxpayer shall pay Income Tax to the local tax authorities where the enterprise is situated. Article 15. Income Tax payable shall be calculated on an annual basis and provisional tax payments shall be made on a monthly or quarterly basis. Such provisional payments shall be made within 15 days from the end of each month or quarter as applicable. The final settlement shall be made within four months from the end of the tax year with any excess tax payment refunded or any deficiency repaid. Article 16. A Taxpayer shall file accounting statements and provisional Income Tax returns within 15 days from the end of each month or quarter, as applicable, with the local tax authorities where it is located. The Taxpayer shall also file the final accounting statements and Income Tax return with the local tax authorities where it is located within 45 days from the end of the tax year. Article 17. The administration for the collection of Income Tax shall be concted in accordance with the "Tax Collection and Administration Law of the People's Republic of China" and the relevant provisions of these regulations. Article 18. The payment of Income Tax by financial and insurance enterprises shall be made in accordance with the relevant regulations. Article 19. The Ministry of Finance shall be responsible for the implementation of these regulations. Detailed rules for the implementation of these regulations shall be determined by the Ministry of Finance. Article 20. These regulations shall come into effect on 1st January, 1994. As from this same date, "The Draft Regulations of the People's Republic of China on State-owned Enterprise Income Tax" and "Measures of Collection of State-owned Enterprise Adjustment Tax" published by the State Council on 18th September, 1984, "The Provisional Regulations of the People's Republic of China in Collective Enterprise Income Tax" published on 11th April, 1985, and "The Provisional Regulations of the People's Republic of China on Private Enterprise Income Tax" published on 25th June, 1988, shall all be abolished. The measures of the State Council in connection with contracted payment of Income Tax on State- owned enter prises shall also cease to be effective as from the same date.
國務院令[1993]第137號

第一條 中華人民共和國境內的企業，除外商投資企業和外國企業外，應當就其生產、經營所得和其他所得，依照本條例繳納企業所得稅。
企業的生產、經營所得和其他所得，包括來源於中國境內、境外的所得。
第二條 下列實行獨立經濟核算的企業或者組織，為企業所得稅的納稅義務人(以下簡稱納稅人):
(一)國有企業；
(二)集體企業；
(三)私營企業；
(四)聯營企業；
(五)股份制企業；
(六)有生產、經營所得和其他所得的其他組織。
第三條 納稅人應納稅額，按應納稅所得額計算，稅率為33%。
第四條 納稅人每一納稅年度的收入總額減去准予扣除項目後的余額為應納稅所得額。
第五條 納稅人的收入總額包括:
(一)生產、經營收入；
(二)財產轉讓收入；
(三)利息收入；
(四)租賃收入；
(五)特許權使用費收入；
(六)股息收入；
(七)其他收入。
第六條 計算應納稅所得額時准予扣除的項目，是指與納稅人取得收入有關的成本、費用和損失。
下列項目，按照規定的范圍、標准扣除:
(一)納稅人在生產、經營期間，向金融機構借款的利息支出，按照實際發生數扣除；向非金融機構借款的利息支出，不高於按照金融機構同類、同期貸款利率計算的數額以內的部分，准予扣除。
(二)納稅人支付給職工的工資，按照計稅工資扣除。計稅工資的具體標准，在財政部規定的范圍內，由省、自治區、直轄市人民政府規定，報財政部備案。
(三)納稅人的職工工會經費、職工福利費、職工教育經費，分別按照計稅工資總額的2%、14%、1.5%計算扣除。
(四)納稅人用於公益、救濟性的捐贈，在年度應納稅所得額3%以內的部分，准予扣除。
除本條第二款規定外，其他項目，依照法律、行政法規和國家有關稅收的規定扣除。
第七條 在計算應納稅所得額時，下列項目不得扣除:
(一)資本性支出；
(二)無形資產受讓、開發支出；
(三)違法經營的罰款和被沒收財物的損失；
(四)各項稅收的滯納金、罰金和罰款；
(五)自然災害或者意外事故損失有賠償的部分；
(六)超過國家規定允許扣除的公益、救濟性捐贈，以及非公益、救濟性的捐贈；
(七)各種贊助支出；
(八)與取得收入無關的其他各項支出。
第八條 對下列納稅人，實行稅收優惠政策:
(一)民族自治地方的企業，需要照顧和鼓勵的，經省級人民政府批准，可以實行定期減稅或者免稅；
(二)法律、行政法規和國務院有關規定給予減稅或者免稅的企業，依照規定執行。
第九條 納稅人在計算應納稅所得額時，其財務、會計處理辦法同國家有關稅收的規定有抵觸的，應當依照國家有關稅收的規定計算納稅。
第十條 納稅人與其關聯企業之間的業務往來，應當按照獨立企業之間的業務往來收取或者支付價款、費用。不按照獨立企業之間的業務往來收取或者支付價款、費用，而減少其應納稅所得額的，稅務機關有權進行合理調整。
第十一條 納稅人發生年度虧損的，可以用下一納稅年度的所得彌補；下一納稅年度的所得不足彌補的，可以逐年延續彌補，但是延續彌補期最長不得超過五年。
第十二條 納稅人來源於中國境外的所得，已在境外繳納的所得稅稅款，准予在匯總納稅時，從其應納稅額中扣除，但是扣除額不得超過其境外所得依照本條例規定計算的應納稅額。
第十三條 納稅人依法進行清算時，其清算終了後的清算所得，應當依照本條例規定繳納企業所得稅。
第十四條 除國家另有規定外，企業所得稅由納稅人向其所在地主管稅務機關繳納。
第十五條 繳納企業所得稅，按年計算，分月或者分季預繳。月份或者季度終了後十五日內預繳，年度終了後四個月內匯算清繳，多退少補。
第十六條 納稅人應當在月份或者季度終了後十五日內，向其所在地主管稅務機關報送會計報表和預繳所得稅申報表；年度終了後四十五日內，向其所在地主管稅務機關報送會計決算報表和所得稅申報表。
第十七條 企業所得稅的徵收管理，依照《中華人民共和國稅收徵收管理法》及本條例有關規定執行。
第十八條 金融、保險企業繳納企業所得稅，依照有關規定執行。
第十九條 本條例由財政部負責解釋，實施細則由財政部制定。
第二十條 本條例自一九九四年一月一日起施行。國務院一九八四年九月十八日發布的《中華人民共和國國營企業所得稅條例(草案)》和《國營企業調節稅徵收辦法》、一九八五年四月十一日發布的《中華人民共和國集體企業所得稅暫行條例》、一九八八年六月二十五日發布的《中華人民共和國私營企業所得稅暫行條例》同時廢止；國務院有關國有企業承包企業所得稅的辦法同時停止執行。