企業(yè)所得稅年度納稅申報(bào)表（a類，2017年版）

1、中華人民共和國(guó)企業(yè)所得稅中華人民共和國(guó)企業(yè)所得稅年度納稅申報(bào)表年度納稅申報(bào)表(A(A類，類，20172017年版年版)國(guó)家稅務(wù)總局2017年12月IIA105040《專項(xiàng)用途財(cái)政性資金納稅調(diào)整明細(xì)表》填報(bào)說明.................................................................68A105050職工薪酬支出及納稅調(diào)整明細(xì)表............................

2、................................................................70A105050《職工薪酬支出及納稅調(diào)整明細(xì)表》填報(bào)說明.........................................................................71A105060廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)跨年度納稅調(diào)整明細(xì)表..........................

3、..............................................76A105060《廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)跨年度納稅調(diào)整明細(xì)表》填報(bào)說明.....................................................77A105070捐贈(zèng)支出及納稅調(diào)整明細(xì)表..................................................................

4、..................................79A105070《捐贈(zèng)支出及納稅調(diào)整明細(xì)表》填報(bào)說明.................................................................................80A105080資產(chǎn)折舊、攤銷及納稅調(diào)整明細(xì)表......................................................

5、..................................83A105080《資產(chǎn)折舊、攤銷及納稅調(diào)整明細(xì)表》填報(bào)說明.....................................................................85A105090資產(chǎn)損失稅前扣除及納稅調(diào)整明細(xì)表..............................................................

6、......................89A105090《資產(chǎn)損失稅前扣除及納稅調(diào)整明細(xì)表》填報(bào)說明.................................................................90A105100企業(yè)重組及遞延納稅事項(xiàng)納稅調(diào)整明細(xì)表...........................................................................

7、.93A105100《企業(yè)重組及遞延納稅事項(xiàng)納稅調(diào)整明細(xì)表》填報(bào)說明.........................................................94A105110政策性搬遷納稅調(diào)整明細(xì)表....................................................................................................98A10511

8、0《政策性搬遷納稅調(diào)整明細(xì)表》填報(bào)說明.................................................................................99A105120特殊行業(yè)準(zhǔn)備金及納稅調(diào)整明細(xì)表......................................................................................102A105120

9、《特殊行業(yè)準(zhǔn)備金及納稅調(diào)整明細(xì)表》填報(bào)說明...................................................................103A106000企業(yè)所得稅彌補(bǔ)虧損明細(xì)表..................................................................................................107A106000《企

10、業(yè)所得稅彌補(bǔ)虧損明細(xì)表》填報(bào)說明...............................................................................108A107010免稅、減計(jì)收入及加計(jì)扣除優(yōu)惠明細(xì)表..............................................................................110A107010《免稅、減計(jì)收入及加

11、計(jì)扣除優(yōu)惠明細(xì)表》填報(bào)說明...........................................................111A107011符合條件的居民企業(yè)之間的股息、紅利等權(quán)益性投資收益優(yōu)惠明細(xì)表...........................117A107011《符合條件的居民企業(yè)之間的股息、紅利等權(quán)益性投資收益優(yōu)惠明細(xì)表》填報(bào)說明.......118A107012研發(fā)費(fèi)用加計(jì)扣除優(yōu)惠明細(xì)表.....

12、.........................................................................................121A107012《研發(fā)費(fèi)用加計(jì)扣除優(yōu)惠明細(xì)表》填報(bào)說明...........................................................................123A107020所得減免優(yōu)惠明細(xì)表........

13、......................................................................................................129A107020《所得減免優(yōu)惠明細(xì)表》填報(bào)說明..........................................................................................130

14、A107030抵扣應(yīng)納稅所得額明細(xì)表......................................................................................................136A107030《抵扣應(yīng)納稅所得額明細(xì)表》填報(bào)說明.........................................................................

15、..........137A107040減免所得稅優(yōu)惠明細(xì)表..........................................................................................................141A107040《減免所得稅優(yōu)惠明細(xì)表》填報(bào)說明..........................................................

16、.............................142A107041高新技術(shù)企業(yè)優(yōu)惠情況及明細(xì)表..........................................................................................152A107041《高新技術(shù)企業(yè)優(yōu)惠情況及明細(xì)表》填報(bào)說明...............................................