干货-汇算清缴英文参考------豆柴文库

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干货-汇算清缴英文参考
导读：写英文报告的时候，最后一页的所得税调整，往往不知道如何正确表达，发一个参考给大家
像我这种英语不好的人，写英文报告的时候，最后一页的所得税调整，往往不知道如何正确表达，发一个参考给大家，来源于一个同事的提供，我也希望大家有更多的干货可以拿来分享。
分享是学习的一种最有效的途径，财务审计也完全没有什么神秘的东西，国内的财务审计水平如果要提高，必须要开源，我也真的很想做成一个财务审计行业的github。
ReconciliationofTaxableIncomefortheyearended31December2015
Totalprofit
Add:
Taxsurcharge,PenaltyandconfiscatoryFinancialloss
Charitabledonationexceeding12%ofannualtotalprofit
Non-charitabledonation
Sponsorshipexpenditures
Unapprovedprovisionforbaddebts
Unapprovedprovisionforthedeclineinvalueofinventories
Unapprovedprovisionforthedeclineinvalueofintangibleassets
ExpensesresultingfromtheuseofNon-taxableIncomeforexpenditures
Commercialinsurancepremiumpaidforemployees
Theportionofinterestexpenditurepaidbyanon-financialinstitutiontofinancialinstitutionwhichexceedsthenormallendingrateofsimilarloanswithsameterm
Managementfeepaymentbetweencompanies
Walfarebenefitsexpensesinexcessof14%ofthetotalwages
Theemployee’seducationexpenseinexcessof2.5%ofthetotalwages
Laborunionexpenditureinexcessof2%ofthetotalwages
Supplementarymedicalinsurancesinexcessof2%ofthetotalwages
Supplementarypensioninexcessof2%ofthetotalwages
Entertainmentexpensesinexcessoftheprescribedcap
Advertisementandbusinesspromotionexpensesinexcessoftheprescribedcap
Theportionofinterestexpenditureexceedingtheratioofdebtinvestmentversusequityinvestmentfromrelatedparties
Depreciationoffixedassetsleasedoutunderafinancingleasearrangement
Differenceresultingfromthedepreciationmethodsorperiodsforfixedassetswhichisnotincompliancewithtaxregulations
Differenceresultingfromtheamortizationmethodsorperiodsforintangibleassetswhichisnotincompliancewithtaxregulations
Amortizationofself-developedintangibleassetsofwhichtheresearchanddevelopmentexpenseshavebeendeductedforCITpurpose
Differenceresultingfromamortizationoflong-termdeferredexpenditureswhichisnotincompliancewithtaxregulations
Less:
Interestincomesfromtreasurybonds
Dividends,bonusesandotherequityinvestmentgainsgeneratedbetweenqua