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-

financialinstitutiontofinancialinstitutionwhichexceedsthenormallendingrateofsi

milarloanswithsameterm

Managementfeepaymentbetweencompanies

Walfarebenefitsexpensesinexcessof14%ofthetotalwages

Theemployee’seducationexpenseinexcessof2.5%ofthetotalwages

Laborunionexpenditureinexcessof2%ofthetotalwages

Supplementarymedicalinsurancesinexcessof2%ofthetotalwages

Supplementarypensioninexcessof2%ofthetotalwages

Entertainmentexpensesinexcessoftheprescribedcap

Advertisementandbusinesspromotionexpensesinexcessoftheprescribedcap



Theportionofinterestexpenditureexceedingtheratioofdebtinvestmentversusequityin

vestmentfromrelatedparties

Depreciationoffixedassetsleasedoutunderafinancingleasearrangement



Differenceresultingfromthedepreciationmethodsorperiodsforfixedassetswhichisnot

incompliancewithtaxregulations



Differenceresultingfromtheamortizationmethodsorperiodsforintangibleassetswhich

isnotincompliancewithtaxregulations
Amortizationofself-

developedintangibleassetsofwhichtheresearchanddevelopmentexpenseshavebeendeduc

tedforCITpurpose

Differenceresultingfromamortizationoflong-

termdeferredexpenditureswhichisnotincompliancewithtaxregulations

Less:

Interestincomesfromtreasurybonds



Dividends,bonusesandotherequityi