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{"sheet":"主表","index":0,"n_rows":50,"n_cols":7,"rows_kept":50,"merged":[[0,0,0,8],[1,0,1,8],[2,0,2,8],[3,0,3,8],[4,2,4,5],[4,6,4,8],[5,0,17,0],[5,2,5,5],[5,6,5,8],[6,2,6,5],[6,6,6,8],[7,2,7,5],[7,6,7,8],[8,2,8,5],[8,6,8,8],[9,2,9,5],[9,6,9,8],[10,2,10,5],[10,6,10,8],[11,2,11,5],[11,6,11,8],[12,2,12,5],[12,6,12,8],[13,2,13,5],[13,6,13,8],[14,2,14,5],[14,6,14,8],[15,2,15,5],[15,6,15,8],[16,2,16,5],[16,6,16,8],[17,2,17,5],[17,6,17,8],[18,0,29,0],[18,2,18,5],[18,6,18,8],[19,2,19,5],[19,6,19,8],[20,2,20,5],[20,6,20,8],[21,2,21,5],[21,6,21,8],[22,2,22,5],[22,6,22,8],[23,2,23,5],[23,6,23,8],[24,2,24,5],[24,6,24,8],[25,2,25,5],[25,6,25,8],[26,2,26,5],[26,6,26,8],[27,2,27,5],[27,6,27,8],[28,2,28,5],[28,6,28,8],[29,2,29,5],[29,6,29,8],[30,0,44,0],[30,2,30,5],[30,6,30,8],[31,2,31,5],[31,6,31,8],[32,2,32,5],[32,6,32,8],[33,2,33,5],[33,6,33,8],[34,2,34,5],[34,6,34,8],[35,2,35,5],[35,6,35,8],[36,2,36,5],[36,6,36,8],[37,2,37,5],[37,6,37,8],[38,2,38,5],[38,6,38,8],[39,2,39,5],[39,6,39,8],[40,2,40,5],[40,6,40,8],[41,2,41,5],[41,6,41,8],[42,2,42,5],[42,6,42,8],[43,2,43,5],[43,6,43,8],[44,2,44,5],[44,6,44,8],[45,0,46,0],[45,2,45,5],[46,2,46,5],[46,6,46,8],[47,6,47,8],[48,6,48,8],[49,6,49,8]],"flags":["formulas_cached_only"]}
["中华人民共和国企业所得税年度纳税申报表（A类）"]
["税款所属期间：        年      月   日至      年    月    日"]
[" 纳税人名称:"]
["纳税人识别号: □□□□□□□□□□□□□□□       金额单位：元（列至角分）"]
["类别","行次","项目",{"$nulls":3},"金额"]
["利润总额计算",1,"一、营业收入（填附表一）"]
[null,2,"减：营业成本（填附表二）"]
[null,3,"        营业税金及附加"]
[null,4,"        销售费用（填附表二）"]
[null,5,"        管理费用（填附表二）"]
[null,6,"        财务费用（填附表二）"]
[null,7,"        资产减值损失"]
[null,8,"加：公允价值变动收益"]
[null,9,"        投资收益"]
[null,10,"二、营业利润"]
[null,11,"加：营业外收入（填附表一）"]
[null,12,"减：营业外支出（填附表二）"]
[null,13,"三、利润总额（10＋11－12）"]
["应纳税所得额计算",14,"加：纳税调整增加额（填附表三）"]
[null,15,"减：纳税调整减少额（填附表三）"]
[null,16,"其中：不征税收入"]
[null,17,"　　　免税收入"]
[null,18,"　　　减计收入"]
[null,19,"　　　减、免税项目所得"]
[null,20,"　　　加计扣除"]
[null,21,"　　　抵扣应纳税所得额"]
[null,22,"加：境外应税所得弥补境内亏损"]
[null,23,"纳税调整后所得（13＋14－15＋22）"]
[null,24,"减：弥补以前年度亏损（填附表四）"]
[null,25,"应纳税所得额（23－24）"]
["应纳税额计算",26,"税率（25%）"]
[null,27,"应纳所得税额（25×26）"]
[null,28,"减：减免所得税额（填附表五）"]
[null,29,"减：抵免所得税额（填附表五）"]
[null,30,"应纳税额（27－28－29）"]
[null,31,"加：境外所得应纳所得税额（填附表六）"]
[null,32,"减：境外所得抵免所得税额（填附表六）"]
[null,33,"实际应纳所得税额（30＋31－32）"]
[null,34,"减:本年累计实际已预缴的所得税额"]
[null,35,"其中:汇总纳税的总机构分摊预缴的税额"]
[null,36,"     汇总纳税的总机构财政调库预缴的税额"]
[null,37,"     汇总纳税的总机构所属分支机构分摊的预缴税额"]
[null,38,"     合并纳税（母子体制）成员企业就地预缴比例"]
[null,39,"     合并纳税企业就地预缴的所得税额"]
[null,40,"本年应补（退）的所得税额（33－34）"]
["附列资料",41,"以前年度多缴的所得税额在本年抵减额"]
[null,42,"以前年度应缴未缴在本年入库所得税额"]
["纳税人公章：",{"$nulls":4},"代理申报中介机构公章：","主管税务机关受理专用章:"]
["经办人：",{"$nulls":4},"经办人及执业证件号码：","受理人:"]
["申报日期： 年  月  日",{"$nulls":4},"代理申报日期：年 月 日","受理日期：年 月 日"]

{"sheet":"收入明细表","index":1,"n_rows":31,"n_cols":3,"rows_kept":31,"merged":[[1,0,1,2]],"flags":["formulas_cached_only"]}
["企业所得税年度纳税申报表附表一（1）"]
["收入明细表"]
["                填报时间：年  月  日            金额单位:元（列至角分）"]
["行次","项                  目 ","金   额"]
[1,"一、销售（营业）收入合计（2＋13）"]
[2,"  （一）营业收入合计（3＋8）"]
[3,"    1.主营业务收入（4＋5＋6＋7）"]
[4,"      （1）销售货物"]
[5,"      （2）提供劳务"]
[6,"      （3）让渡资产使用权"]
[7,"      （4）建造合同"]
[8,"    2.其他业务收入（9＋10＋11＋12）"]
[9,"      （1）材料销售收入"]
[10,"      （2）代购代销手续费收入"]
[11,"      （3）包装物出租收入"]
[12,"      （4）其他"]
[13,"  （二）视同销售收入（14＋15＋16）"]
[14,"      （1）非货币性交易视同销售收入"]
[15,"      （2）货物、财产、劳务视同销售收入"]
[16,"      （3）其他视同销售收入"]
[17,"二、营业外收入（18＋19＋20＋21＋22＋23＋24＋25＋26）"]
[18,"    1.固定资产盘盈"]
[19,"    2.处置固定资产净收益"]
[20,"    3.非货币性资产交易收益"]
[21,"    4.出售无形资产收益"]
[22,"    5.罚款净收入"]
[23,"    6.债务重组收益"]
[24,"    7.政府补助收入"]
[25,"    8.捐赠收入"]
[26,"    9.其他"]
[null,"经办人（签章）:                            法定代表人（签章）:"]

{"sheet":"金融企业收入明细表","index":2,"n_rows":53,"n_cols":3,"rows_kept":53,"merged":[[1,0,1,2],[2,0,2,1]],"flags":["formulas_cached_only"]}
["企业所得税年度纳税申报表附表一（2）"]
["金融企业收入明细表"]
["                   填报时间：  年  月  日",null,"金额单位：元(列至角分)"]
["行次","项目","金额 "]
[1,"一、营业收入（2＋19＋25＋35）"]
[2,"（一）银行业务收入（3＋10＋18）"]
[3,"1.银行业利息收入（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）发放贷款及垫款"]
[8,"（5）买入返售金融资产"]
[9,"（6）其他"]
[10,"2.银行业手续费及佣金收入（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,"3、其他业务收入"]
[19,"（二）保险业务收入（20＋24）"," "]
[20,"1.已赚保费（21－22－23）"]
[21,"保费收入"]
[22,"减：分出保费"]
[23,"    提取未到期责任准备金"]
[24,"2.其他业务收入"]
[25,"（三）证券业务收入（26＋33＋34）"," "]
[26,"1.手续费及佣金收入（27＋28＋29＋30＋31＋32）"]
[27,"（1）证券承销业务收入"]
[28,"（2）证券经纪业务收入"]
[29,"（3）受托客户资产管理业务收入"]
[30,"（4）代理兑付证券业务收入"]
[31," (5)代理保管证券业务收入"]
[32,"（6）其他"]
[33,"2.利息净收入"]
[34,"3.其他业务收入"]
[35,"（四）其他金融业务收入（36＋37）"]
[36,"1.业务收入"]
[37,"2.其他业务收入"]
[38,"二、视同销售收入（39＋40＋41）"]
[39,"1.非货币性资产交换"]
[40,"2.货物、财产、劳务视同销售收入"]
[41,"3.其他视同销售收入"]
[42,"三、营业外收入（43＋44＋45＋46＋47＋48）"]
[43,"1.固定资产盘盈"]
[44,"2.处置固定资产净收益"]
[45,"3.非货币性资产交易收益"]
[46,"4.出售无形资产收益"]
[47,"5.罚款净收入"]
[48,"6.其他"]
[null,"经办人（签章）：                             ","法定代表人（签章）："]

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["企业所得税年度纳税申报表附表一（3）"]
["事业单位、社会团体、民办非企业单位收入明细表"]
[null,"      　填报时间：  年  月  日","金额单位：元（列至角分）"]
["行次","项目","金    额"]
[1,"一、收入总额（2＋3＋……＋9）"]
[2,"    财政补助收入"]
[3,"    上级补助收入"]
[4,"    拨入专款"]
[5,"    事业收入"]
[6,"    经营收入"]
[7,"    附属单位缴款"]
[8,"    投资收益"]
[9,"    其他收入"]
[10,"二、不征税收入总额（11＋12＋13＋14）"]
[11,"    财政拨款"]
[12,"    行政事业性收费"]
[13,"    政府性基金"]
[14,"    其他"]
[15,"三、应纳税收入总额（1－10）"]
[16,"四、应纳税收入总额占全部收入总额比重（15÷1）"]
[null,"　     经办人（签章）：            法定代表人","（签章）：　"]

{"sheet":"成本费用明细表","index":4,"n_rows":33,"n_cols":3,"rows_kept":33,"merged":[[1,0,1,2]],"flags":["formulas_cached_only"]}
["企业所得税年度纳税申报表附表二（1）"]
["成本费用明细表"]
["                       填报时间：  年  月  日       金额单位：元（列至角分）"]
["行次","项                  目 ","金   额"]
[1,"一、销售（营业）成本合计（2＋7＋12）"]
[2,"  （一）主营业务成本（3＋4＋5＋6）"]
[3,"      （1）销售货物成本"]
[4,"      （2）提供劳务成本"]
[5,"      （3）让渡资产使用权成本"]
[6,"      （4）建造合同成本"]
[7,"  （二）其他业务成本（8＋9＋10＋11）"]
[8,"      （1）材料销售成本"]
[9,"      （2）代购代销费用"]
[10,"      （3）包装物出租成本"]
[11,"      （4）其他"]
[12,"  （三）视同销售成本（13＋14＋15）"]
[13,"      （1）非货币性交易视同销售成本"]
[14,"      （2）货物、财产、劳务视同销售成本"]
[15,"      （3）其他视同销售成本"]
[16,"二、营业外支出（17＋18＋……＋24）"]
[17,"    1.固定资产盘亏"]
[18,"    2.处置固定资产净损失"]
[19,"    3.出售无形资产损失"]
[20,"    4.债务重组损失"]
[21,"    5.罚款支出"]
[22,"    6.非常损失"]
[23,"    7.捐赠支出"]
[24,"    8.其他"]
[25,"三、期间费用（26＋27＋28）"]
[26,"    1.销售（营业）费用"]
[27,"    2.管理费用"]
[28,"    3.财务费用"]
[null,"经办人（签章）:                       法定代表人（签章）:"]

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["企业所得税年度纳税申报表附表二（2）"]
["金融企业成本费用明细表"]
[" ","         填报时间:  年  月  日","金额单位:元（列至角分）"]
["行次","项              目","金     额"]
[1,"一、营业成本（2＋17＋31＋38）"]
[2,"  （一）银行业务成本（3＋11＋15＋16）"]
[3,"    1.银行利息支出（4＋5＋…＋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,"    3.业务及管理费"]
[16,"    4.其他业务成本"]
[17,"  （二）保险业务支出（18＋30）"]
[18,"    1.业务支出（19＋20－21＋22－23＋24＋25＋26＋27－28＋29）"]
[19,"      （1）退保金"]
[20,"      （2）赔付支出"]
[21,"      减：摊回赔付支出"]
[22,"      （3）提取保险责任准备金"]
[23,"      减：摊回保险责任准备金"]
[24,"      （4）保单红利支出"]
[25,"      （5）分保费用"]
[26,"      （6）手续费及佣金支出"]
[27,"      （7）业务及管理费"]
[28,"      减：摊回分保费用"]
[29,"      （8）其他"]
[30,"    2.其他业务成本"]
[31,"  （三）证券业务支出（32＋36＋37）"]
[32,"    1.证券手续费支出（33＋34＋35）"]
[33,"      （1）证券经纪业务支出"]
[34,"      （2）佣金"]
[35,"      （3）其他"]
[36,"    2.业务及管理费"]
[37,"    3.其他业务成本"]
[38,"  （四）其他金融业务支出（39＋40）"]
[39,"    1.业务支出"]
[40,"    2.其他业务成本"]
[41,"二、视同销售应确认成本（42＋43＋44）"]
[42,"    1.非货币性资产交换成本"]
[43,"    2.货物、财产、劳务视同销售成本"]
[44,"    3.其他视同销售成本"]
[45,"三、营业外支出（46＋47＋48＋49＋50）"," "]
[46,"    1.固定资产盘亏"," "]
[47,"    2.处置固定资产净损失"," "]
[48,"    3.非货币性资产交易损失"," "]
[49,"    4.出售无形资产损失"," "]
[50,"    5.其他"," "]
[null,"经办人（签章）：","法定代表人（签章）："]

{"sheet":"事业单位支出明细表","index":6,"n_rows":20,"n_cols":3,"rows_kept":20,"merged":[[1,0,1,2]],"flags":["formulas_cached_only"]}
["企业所得税年度纳税申报表附表二（3）"]
["事业单位、社会团体、民办非企业单位支出明细表"]
[]
[null,"填报时间：  年  月  日　","金额单位：元（列至角分）"]
["行次","项目","金    额"]
[1,"一、支出总额（2＋3＋……＋10）"]
[2,"  拨出经费"]
[3,"  上缴上级支出"]
[4,"  拨出专款"]
[5,"  专款支出"]
[6,"  事业支出"]
[7,"  经营支出"]
[8,"  对附属单位补助"]
[9,"  结转自筹基建"]
[10,"  其他支出"]
[11,"二、不准扣除的支出总额"]
[12,"    （1）税收规定不允许扣除的支出项目金额"]
[13,"    （2）按分摊比例计算的支出项目金额"]
[14,"三、准予扣除的支出总额"]
[null,"　经办人（签章）：                  法定代表人","　（签章）："]

{"sheet":"纳税调整明细表","index":7,"n_rows":64,"n_cols":8,"rows_kept":64,"merged":[[1,0,1,6],[3,0,4,0],[3,1,4,1],[3,2,4,2],[62,2,62,4],[63,3,63,5]],"flags":["formulas_cached_only"]}
[null,"企业所得税年度纳税申报表附表三"]
["纳税调整项目明细表"]
[null,null,"                      填报时间：     年   月   日              金额单位：元（列至角分）"]
[null,"行次","项目","账载金额","税收金额","调增金额","调减金额"]
[{"$nulls":3},1,2,3,4]
[null,1,"一、收入类调整项目","*","*"]
[null,2,"　1．视同销售收入（填写附表一）","*","*",null,"*"]
["#",3,"　2．接受捐赠收入","*",null,null,"*"]
[null,4,"　3．不符合税收规定的销售折扣和折让",{"$nulls":3},"*"]
["*",5,"　4．未按权责发生制原则确认的收入"]
["*",6,"　5．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","*","*","*"]
[null,7,"　6．按权益法核算的长期股权投资持有期间的投资损益","*","*"]
["*",8,"　7．特殊重组",{"$nulls":4}," "]
["*",9,"　8．一般重组",{"$nulls":4}," "]
["*",10,"　9．公允价值变动净收益（填写附表七）","*","*"]
[null,11,"　10．确认为递延收益的政府补助"]
[null,12,"　11．境外应税所得（填写附表六）","*","*","*"]
[null,13,"　12．不允许扣除的境外投资损失","*","*",null,"*"]
[null,14,"　13．不征税收入（填附表一[3]）","*","*","*"]
[null,15,"　14．免税收入（填附表五）","*","*","*"]
[null,16,"　15．减计收入（填附表五）","*","*","*"]
[null,17,"　16．减、免税项目所得（填附表五）","*","*","*"]
[null,18,"　17．抵扣应纳税所得额（填附表五）","*","*","*"]
[null,19,"　18．其他"]
[null,20,"二、扣除类调整项目","*","*"]
[null,21,"　1．视同销售成本（填写附表二）","*","*","*"]
[null,22,"　2．工资薪金支出"]
[null,23,"　3．职工福利费支出"]
[null,24,"　4．职工教育经费支出"]
[null,25,"　5．工会经费支出"]
[null,26,"　6．业务招待费支出",{"$nulls":3},"*"]
[null,27,"　7．广告费和业务宣传费支出（填写附表八）","*","*"]
[null,28,"　8．捐赠支出",{"$nulls":3},"*"]
[null,29,"　9．利息支出"]
[null,30,"　10．住房公积金",{"$nulls":3},"*"]
[null,31,"　11．罚金、罚款和被没收财物的损失",null,"*",null,"*"]
[null,32,"　12．税收滞纳金",null,"*",null,"*"]
[null,33,"　13．赞助支出",null,"*",null,"*"]
[null,34,"　14．各类基本社会保障性缴款"]
[null,35,"　15．补充养老保险、补充医疗保险"]
[null,36,"　16．与未实现融资收益相关在当期确认的财务费用"]
[null,37,"　17．与取得收入无关的支出",null,"*",null,"*"]
[null,38,"　18．不征税收入用于支出所形成的费用",null,"*",null,"*"]
[null,39,"　19．加计扣除（填附表五）","*","*","*"]
[null,40,"　20．其他"]
[null,41,"三、资产类调整项目","*","*"]
[null,42,"　1．财产损失"]
[null,43,"　2．固定资产折旧（填写附表九）","*","*"]
[null,44,"　3．生产性生物资产折旧（填写附表九）","*","*"]
[null,45,"　4．长期待摊费用的摊销（填写附表九）","*","*"]
[null,46,"　5．无形资产摊销（填写附表九）","*","*"]
[null,47,"　6．投资转让、处置所得（填写附表十一）","*","*"]
[null,48,"  7.油气勘探投资(填写附表九)"]
[null,49,"  8.油气开发投资(填写附表九)"]
[null,50,"　9．其他"]
[null,51,"四、准备金调整项目（填写附表十）","*","*"]
[null,52,"五、房地产企业预售收入计算的预计利润","*","*"]
[null,53,"六、特别纳税调整应税所得","*","*",null,"*"]
[null,54,"七、其他","*","*"]
[null,55,"合　　　　计","*","*"]
[null,"注:","1、标有*的行次为执行新会计准则的企业填列,标有#的行次为除执行新会计准则以外的企业填列。"]
[null,null,"2、没有标注的行次,无论执行何种会计核算办法,有差异就填报相应行次,填*号不可填列"]
[null,null,"3、有二级附表的项目只填调增、调减金额，帐载金额、税收金额不再填写。"]
[null,null,"                 经办人（签章）:","法定代表人（签章）:"]

{"sheet":"弥补亏损明细表","index":8,"n_rows":17,"n_cols":13,"rows_kept":17,"merged":[[1,0,1,12],[3,0,6,0],[3,1,6,1],[3,2,5,2],[3,3,5,3],[3,4,5,4],[3,5,5,5],[3,6,4,10],[3,11,4,11],[3,12,4,12],[13,1,13,11]],"flags":["formulas_cached_only"]}
["企业所得税年度纳税申报表附表四"]
["企业所得税弥补亏损明细表"]
[{"$nulls":5},"填报时间：  年  月  日",{"$nulls":5},"金额单位：元(列至角分)"]
["行次","项目","年度","盈利额或亏损额","合并分立企业转入可弥补亏损额","当年可弥补的所得额","以前年度亏损弥补额",{"$nulls":4},"本年度实际弥补的以前年度亏损额","可结转以后年度弥补的亏损额"]
[]
[{"$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,"第一年",{"$nulls":10},"*"]
[2,"第二年",{"$nulls":4},"*"]
[3,"第三年",{"$nulls":4},"*","*"]
[4,"第四年",{"$nulls":4},"*","*","*"]
[5,"第五年",{"$nulls":4},"*","*","*","*"]
[6,"本年",{"$nulls":4},"*","*","*","*","*"]
[7,"可结转以后年度弥补的亏损额合计"]
[]
[]
[null,null,"经办人(签章):",{"$nulls":5},"法定代表人(签章):"]

{"sheet":"税收优惠明细表","index":9,"n_rows":53,"n_cols":3,"rows_kept":53,"merged":[[1,0,1,2],[2,0,2,2],[49,5,49,7],[50,5,50,7]],"flags":["formulas_cached_only"]}
["企业所得税年度纳税申报表附表五   "]
["税收优惠明细表"]
["                                   填报时间：    年    月    日                         金额单位：元（列至角分）"]
["行次","项          目","金    额"]
[1,"一、免税收入（2＋3＋4＋5）"]
[2,"    1、国债利息收入"]
[3,"    2、符合条件的居民企业之间的股息、红利等权益性投资收益"]
[4,"    3、符合条件的非营利组织的收入"]
[5,"    4、其他"]
[6,"二、减计收入（7＋8）"]
[7,"    1、企业综合利用资源,生产符合国家产业政策规定的产品所取得的收入"]
[8,"    2、其他"]
[9,"三、加计扣除额合计（10＋11＋12＋13）"]
[10,"    1、开发新技术、新产品、新工艺发生的研究开发费用"]
[11,"    2、安置残疾人员所支付的工资"]
[12,"    3、国家鼓励安置的其他就业人员支付的工资"]
[13,"    4、其他"]
[14,"四、减免所得额合计（15＋25＋29＋30＋31＋32）"]
[15,"   （一）免税所得（16＋17＋…＋24）"]
[16,"      1、蔬菜、谷物、薯类、油料、豆类、棉花、麻类、糖料、水果、坚果的种植"]
[17,"      2、农作物新品种的选育"]
[18,"      3、中药材的种植"]
[19,"      4、林木的培育和种植"]
[20,"      5、牲畜、家禽的饲养"]
[21,"      6、林产品的采集"]
[22,"      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"]
[23,"      8、远洋捕捞"]
[24,"      9、其他"]
[25,"   （二）减税所得（26＋27＋28）"]
[26,"      1、花卉、茶以及其他饮料作物和香料作物的种植"]
[27,"      2、海水养殖、内陆养殖"]
[28,"      3、其他"]
[29,"   （三）从事国家重点扶持的公共基础设施项目投资经营的所得"]
[30,"   （四）从事符合条件的环境保护、节能节水项目的所得"]
[31,"   （五）符合条件的技术转让所得"]
[32,"   （六）其他"]
[33,"五、减免税合计（34＋35＋36＋37＋38）"]
[34,"   （一）符合条件的小型微利企业"]
[35,"   （二）国家需要重点扶持的高新技术企业"]
[36,"   （三）民族自治地方的企业应缴纳的企业所得税中属于地方分享的部分"]
[37,"   （四）过渡期税收优惠"]
[38,"   （五）其他"]
[39,"六、创业投资企业抵扣的应纳税所得额"]
[40,"七、抵免所得税额合计（41＋42＋43＋44）"]
[41,"   （一）企业购置用于环境保护专用设备的投资额抵免的税额"]
[42,"   （二）企业购置用于节能节水专用设备的投资额抵免的税额"]
[43,"   （三）企业购置用于安全生产专用设备的投资额抵免的税额"]
[44,"   （四）其他"]
[45,"企业从业人数（全年平均人数）"]
[46,"资产总额（全年平均数）"]
[47,"所属行业（工业企业    其他企业    ）"]
[null,"                       经办人（签章）:                              法定代表人（签章）:"]
["        "]

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[null,"企业所得税年度纳税申报表附表六"]
[null,"境外所得税抵免计算明细表"]
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[]
[null,1,2,3,4,5,"6（3－4－5）",7,"8（6－7）",9,"10（8×9）",11,12,13,"14（12－13）",15,16,17]
["直接抵免"]
[]
[]
[]
["间接抵免",{"$nulls":3},"*","*",{"$nulls":8},"*","*","*"]
[{"$nulls":4},"*","*",{"$nulls":8},"*","*","*"]
[{"$nulls":4},"*","*",{"$nulls":8},"*","*","*"]
[{"$nulls":4},"*","*",{"$nulls":8},"*","*","*"]
[null,"合计"]
[]
[{"$nulls":4},"经办人（签章）:",{"$nulls":9},"法定代表人（签章）:"]

{"sheet":"以公允价值计量调整表","index":11,"n_rows":19,"n_cols":7,"rows_kept":19,"merged":[[1,0,1,6],[2,1,2,4],[3,1,3,4],[4,0,6,0],[4,1,6,1],[4,2,4,3],[4,4,4,5],[4,6,5,6],[18,3,18,5]],"flags":["formulas_cached_only"]}
["企业所得税年度纳税申报表附表七"]
["以公允价值计量资产纳税调整表"]
[]
[null,"填报时间:  年  月  日",{"$nulls":3},"金额单位:元（列至角分）"]
["行次","资产种类","期初金额",null,"期末金额",null,"纳税调整额（纳税调减以“－”表示）"]
[null,null,"账载金额（公允价值）","计税基础","账载金额（公允价值）","计税基础"]
[null,null,1,2,3,4,5]
[1,"一、公允价值计量且其变动计入当期损益的金融资产"]
[2,"    1.交易性金融资产"]
[3,"    2.衍生金融工具"]
[4,"    3.其他以公允价值计量的金融资产"]
[5,"二、公允价值计量且其变动计入当期损益的金融负债"]
[6,"    1.交易性金融负债"]
[7,"    2.衍生金融工具"]
[8,"    3.其他以公允价值计量的金融负债"]
[9,"三、投资性房地产"]
[10,"合计"]
[]
["                经办人:","              经办人(签章):",null,"法定代表人(签章):"]

{"sheet":"广告费纳税调整表","index":12,"n_rows":19,"n_cols":3,"rows_kept":19,"merged":[[2,0,2,2],[4,1,4,2]],"flags":["formulas_cached_only"]}
[null,"企业所得税年度纳税申报表附表八"]
[]
["广告费和业务宣传费跨年度纳税调整表"]
[null," "]
[null,"填报时间    年  月  日                         金额单位:元（列至角分）        "]
["行次","项          目","金  额"]
[1,"本年度广告费和业务宣传费支出"]
[2,"    其中：不允许扣除的广告费和业务宣传费支出"]
[3,"本年度符合条件的广告费和业务宣传费支出（1－2）"]
[4,"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,"税收规定的扣除率"]
[6,"本年广告费和业务宣传费扣除限额（4×5）"]
[7,"本年广告费和业务宣传费支出纳税调整额（3≤6，本行＝2行；3＞6，本行＝1－6）"]
[8,"本年结转以后年度扣除额（3＞6，本行＝3－6；3≤6，本行＝0）"]
[9,"加：以前年度累计结转扣除额"]
[10,"减：本年扣除的以前年度结转额"]
[11,"累计结转以后年度扣除额（8＋9－10）"]
[]
[null,"       经办人（签章）：                        法定代表人（签章）："]

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["企业所得税年度纳税申报表附表九"]
["资产折旧、摊销纳税调整明细表              "]
[]
[null,null,"填报日期:  年  月  日",{"$nulls":5},"金额单位:元（列至角分）"]
["行次","资产类别","资产原值",null,"折旧、摊销年限",null,"本期折旧、摊销额",null,"纳税调整额"]
[null,null,"账载金额","计税基础","会计","税收","会计","税收"]
[null,null,1,2,3,4,5,6,7]
[1,"一、固定资产",null,null,"*","*"]
[2,"    1.房屋建筑物"]
[3,"    2.飞机、火车、轮船、机器、机械和其他生产设备"]
[4,"    3、.与生产经营有关的器具工具家具"]
[5,"    4.飞机、火车、轮船以外的运输工具"]
[6,"    5.电子设备"]
[7,"二、生产性生物资产",null,null,"*","*"]
[8,"    1.林木类"]
[9,"    2.畜类"]
[10,"三、长期待摊费用",null,null,"*","*"]
[11,"    1.已足额提取折旧的固定资产的改建支出"]
[12,"    2.租入固定资产的的改建支出"]
[13,"    3.固定资产大修理支出"]
[14,"    4.其他长期待摊费用"]
[15,"四、无形资产"]
[16,"五、油气勘探投资"]
[17,"六、油气开发投资"]
[18,"合计",null,null,"*","*"]
[" ","经办人（签章）:",{"$nulls":4},"法定代表人（签章）"]

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["企业所得税年度纳税申报表附表十"]
["资产减值准备项目调整明细表"]
[null,"        填报日期:  年  月  日",{"$nulls":3},"金额单位:元(列至角分)"]
["行次","准备金类别","期初余额","本期转回额","本期计提额","期末余额","纳税调整额"]
[null,null,1,2,3,4,5]
[1,"坏（呆）账准备"]
[2,"存货跌价准备"]
[3,"*其中：消耗性生物资产减值准备"]
[4,"*持有至到期投资减值准备"]
[5,"*可供出售金融资产减值",null,"——"]
[6,"#短期投资跌价准备"]
[7,"长期股权投资减值准备"]
[8,"*投资性房地产减值准备"]
[9,"固定资产减值准备"]
[10,"在建工程（工程物资）减值准备"]
[11,"*生产性生物资产减值准备"]
[12,"无形资产减值准备"]
[13,"商誉减值准备"]
[14,"贷款损失准备"]
[15,"矿区权益减值"]
[16,"其他"]
[17,"合计"]
["注：表中*项目为执行新会计准则企业专用；表中加﹟项目为执行企业会计制度、小企业会计制度的企业专用。"]
[null,"                        经办人(签章):",null,null,"法定代表人(签章):"]

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["企业所得税年度纳税申报表附表十一"]
["长期股权投资所得（损失）明细表"]
["                                           填报时间：  年  月  日                         金额单位：元（列至角分）"]
["行次","被投资企业","期初投资额","本年度增（减）投资额","投资成本",null,"股息红利",{"$nulls":4},"投资转让所得（损失）"]
[{"$nulls":4},"初始投资成本","权益法核算对初始投资成本调整产生的收益","会计核算投资收益","会计投资损益","税收确认的股息红利",null,"会计与税收的差异","投资转让净收入","投资转让的会计成本","投资转让的税收成本","会计上确认的转让所得或损失","按税收计算的投资转让所得或损失","会计与税收的差异"]
[{"$nulls":8},"免税收入","全额征税收入"]
[null,1,2,3,4,5,"6（7＋14）",7,8,9,"10（7－8－9）",11,12,13,"14（11－12）","15（11－13）","16（14－15）"]
[1]
[2]
[3]
[4]
[5]
[6]
[7]
[8]
["合计"]
["投资损失补充资料"]
["行次","项目","年度","当年度结转金额",null,"已弥补金额","本年度弥补金额",null,"结转以后年度待弥补金额",null,null,"备注:"]
[1,"第一年"]
[2,"第二年"]
[3,"第三年"]
[4,"第四年"]
[5,"第五年"]
["以前年度结转在本年度税前扣除的股权投资转让损失"]
[]
[null," 经办人（签章）:",{"$nulls":7},"法定代表人（签章）:"]