纳税调整项目明细表(英文版 草)
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7
6. Profit/loss duly to holding long term equity investment as per accounting using equity method
8
7. Special re-structure
9
8. General re-structure
10
9. Net income from generally accepted valuefluctuation(attached form 7)
35
15. Complementarypensionand medical securities
36
16. Financial expenses confirmed in current year for unrealized financing incomes
37
17. Output irrelated with income obtained
14
13. Untaxable income (attached form 1 (3))
15
14. Duty-free income (attached form 5)
16
15. Reduced income (attached form 5)
17
16. Reduced/deducted items of income (attached form 5)
22
2. Output ofwage and salary(attached form 2)
23
3. Output of welfare for work staff
24
4. Output of education expenditure for work staff
25
5. Output of Workers’Union expenditure
42
1. Loss of asset
43
2. Depreciation for fixed asset (attached form 9)
44
3. Depreciation for productive bio-assets (attached form 9)
45
4. Amortization for long term expenses to be amortized (attached form 9)
26
6. Output of business entertainment
27
7. Output of advertisement and businessropagation(attached form 8)
28
8. Output of donation
29
9. Output of interests
Detailed grid of adjusted items for tax payment
Expressed in RMByuan(2 decimal places)
Line #
Item
Book value
Tax amt
Increasal
Decreasal
1
2Байду номын сангаас
3
4
1
I. Adjusted items in revenue category
11
10. Government allowance confirmed as deferred income
12
11. Taxable income from outside the borders (attached form 6)
13
12. Investment loss notpermitted for deduction
18
17. Taxable income deducted (attached form 5)
19
18. Misc.
20
II. Adjusted items in deduction category
21
1. Cost regarded as sales cost (attached form 2)
46
5. Amortization for intangible assets (attached form 9)
47
6. Income from investment transfer and/or disposal (attached form 11)
48
7. Investment in gas / crude oilexploration(attached form 9)
53
VI. Taxable income due to adjustment of special tax payment
54
VII. Misc.
55
Total
56
Amount witnessed by the Agent
38
18. Expenses from untaxable income for output incurred
39
19. Taxable income offset (attached form 5)
40
20 Misc.
41
III. Adjusted items in asset category
2
1. Revenue regarded as sales revenue (attached form 1)
3
2. Revenue of donation accepted
4
3. Sales discounts and/or incompliant against provisions of taxation
30
10. Public housing fund
31
11. Loss of fines, panalty, and/orconfiscated property/ies
32
12. Payment for overdue taxation
33
13. Output ofsponsorship
34
14. Payments for various fundamental social securities
5
4. Revenues failed to be confirmed as peraccrual basis
6
5. Revenues confired based on initial investment cost and accounted as long term equity investment usingequity method
49
8. Investment in gas / crude oil developement (attached form 9)
50
9. Misc.
51
IV. Adjusted items in provision category (attached 10)
52
V. Estimated profit from pre-sales income of real estate enterprise
6. Profit/loss duly to holding long term equity investment as per accounting using equity method
8
7. Special re-structure
9
8. General re-structure
10
9. Net income from generally accepted valuefluctuation(attached form 7)
35
15. Complementarypensionand medical securities
36
16. Financial expenses confirmed in current year for unrealized financing incomes
37
17. Output irrelated with income obtained
14
13. Untaxable income (attached form 1 (3))
15
14. Duty-free income (attached form 5)
16
15. Reduced income (attached form 5)
17
16. Reduced/deducted items of income (attached form 5)
22
2. Output ofwage and salary(attached form 2)
23
3. Output of welfare for work staff
24
4. Output of education expenditure for work staff
25
5. Output of Workers’Union expenditure
42
1. Loss of asset
43
2. Depreciation for fixed asset (attached form 9)
44
3. Depreciation for productive bio-assets (attached form 9)
45
4. Amortization for long term expenses to be amortized (attached form 9)
26
6. Output of business entertainment
27
7. Output of advertisement and businessropagation(attached form 8)
28
8. Output of donation
29
9. Output of interests
Detailed grid of adjusted items for tax payment
Expressed in RMByuan(2 decimal places)
Line #
Item
Book value
Tax amt
Increasal
Decreasal
1
2Байду номын сангаас
3
4
1
I. Adjusted items in revenue category
11
10. Government allowance confirmed as deferred income
12
11. Taxable income from outside the borders (attached form 6)
13
12. Investment loss notpermitted for deduction
18
17. Taxable income deducted (attached form 5)
19
18. Misc.
20
II. Adjusted items in deduction category
21
1. Cost regarded as sales cost (attached form 2)
46
5. Amortization for intangible assets (attached form 9)
47
6. Income from investment transfer and/or disposal (attached form 11)
48
7. Investment in gas / crude oilexploration(attached form 9)
53
VI. Taxable income due to adjustment of special tax payment
54
VII. Misc.
55
Total
56
Amount witnessed by the Agent
38
18. Expenses from untaxable income for output incurred
39
19. Taxable income offset (attached form 5)
40
20 Misc.
41
III. Adjusted items in asset category
2
1. Revenue regarded as sales revenue (attached form 1)
3
2. Revenue of donation accepted
4
3. Sales discounts and/or incompliant against provisions of taxation
30
10. Public housing fund
31
11. Loss of fines, panalty, and/orconfiscated property/ies
32
12. Payment for overdue taxation
33
13. Output ofsponsorship
34
14. Payments for various fundamental social securities
5
4. Revenues failed to be confirmed as peraccrual basis
6
5. Revenues confired based on initial investment cost and accounted as long term equity investment usingequity method
49
8. Investment in gas / crude oil developement (attached form 9)
50
9. Misc.
51
IV. Adjusted items in provision category (attached 10)
52
V. Estimated profit from pre-sales income of real estate enterprise
