年度企业所得税申报流程

年度企业所得税申报流程 1、系统初始设臵:包括纳税人信息和初始数据核对。 ?纳税人信息:填写纳税人税务登记相关基本信息。 ?税款所属时期:填写纳税人税款所属时期起、所属时期止,系统默认状态为2010.01.01-2010.12.31,;同时选择征收方式:‚查账征收?或‚核定定率征收”。 ?初始数据:填写纳税人年度申报信息中需根据税务机关CTAIS,中国税收征管信息系统,进行初始化的数据和信息。 ?研发费用、设备与创投台帐:填写纳税人研发费用、环保设备、节能节水设备、安全生产设备、其他设备、创投设备抵免相关数据。 2、年度申报 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 填写:包含有年度纳税申报表及其附表和财务报表的录入、保存和修改。 鉴于年度纳税申报表许多数据相为依据的复杂性及相关数据的逻辑关系～建议填写年度申报表的步骤按如下列示进行: ?第一步 附表一:收入明细表,金融企业收入明细表、事业单位社会团体民办非企业单位收入明细表, 附表二:成本费用明细表,金融企业成本费用明细表、事业单位社会团体民办非企业单位支出明细表, points General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insufficient; Terminal Basic meet goods transport needs, but core station scale small, hardware conditions compared behind, while, Terminal layout not reasonable, are is located in core, with to cramped, And will have a certain impact on urban transport. 3) territory of water transport infrastructure status quo in Yibin 研发费用:研发项目可加计扣除研究开发费用情况归集表 ?第二步 附表五:税收优惠明细表 附表六:境外所得税抵免计算明细表 附表七:以公允价值计量资产纳税调整表 附表八:广告费和业务宣传费跨年度纳税调整表 附表九:资产折旧、摊销纳税调整明细表 附表十:资产减值准备项目调整明细表 附表十一:长期股权投资所得,损失,明细表 ?第三步 附表三:纳税调整项目明细表 ?第四步 附表四:企业所得税弥补亏损明细表 ?第五步 主表:中华人民共和国企业所得税年度纳税申报表,A表, 利润表 资产负债表 3、关联业务报告填写: 包含有关联业务报告及其附表的录入、 保存、修改和打印等功能。 ?第一步 表一:关联关系表 ?第二步 rritory of water transport infrastructure status quo in Yibin3) te , Terminal layout not reasonable, are is located in core, with to cramped, And will have a certain impact on urban transport.fficient; Terminal Basic meet goods transport needs, but core station scale small, hardware conditions compared behind, whilepoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insu2 表三:购销表 表四:劳务表 表五:无形资产表 表六:固定资产表 表七:融通资金表 ?第三步 表二:关联交易汇总表 表八:对外投资情况表 表九:对外支付款项情况表 4、审核打包:对申报数据进行校验～并将其压缩打包到U盘。 5、大厅申报:到我局办税服务大厅进行U盘导入申报。 bino cramped, And will have a certain impact on urban transport. 3) territory of water transport infrastructure status quo in Yiation scale small, hardware conditions compared behind, while, Terminal layout not reasonable, are is located in core, with tnt; Terminal Basic meet goods transport needs, but core stpoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insufficie3 居民企业所得税年度申报表填写 主要介绍企业所得税查账征收和核定征收两种方式的纳税人～填写查账征收申报表和核定征收申报表的操作步骤及注意事项。 一、新建企业基本信息录入 ,一,登录居民企业年报界面 登录系统后～会弹出企业类型选择对话框,图7.1,。 图7.1 系统默认为居民企业～点击确定。第一次录入时～系统会有如下提示,图7.2,。 rritory of water transport infrastructure status quo in Yibin3) te , Terminal layout not reasonable, are is located in core, with to cramped, And will have a certain impact on urban transport.fficient; Terminal Basic meet goods transport needs, but core station scale small, hardware conditions compared behind, whilepoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insu4 图7.2 点击确定～即可直接进入居民企业年度申报‚纳税人信息?模块,图7.3,。 图7.3 ,二,录入纳税人信息 ‚纳税人信息?模块用于录入纳税人在税务机关登记的基本信息。,图7.4, bino cramped, And will have a certain impact on urban transport. 3) territory of water transport infrastructure status quo in Yiation scale small, hardware conditions compared behind, while, Terminal layout not reasonable, are is located in core, with tnt; Terminal Basic meet goods transport needs, but core stpoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insufficie5 图7.4 点击保存后即可完成录入～系统会自动将该纳税人设臵为‚当前纳税人?～并在界面最下方显示。,图7.5, 图7.5 相关选项说明: ?‚适用申报表类型?下拉框有三个选项:‚一般类?、‚金融保险类?、‚事业单位、社会团体、民办非企业单位?。选项不同所要求填写的附表一、附表二类型也不同。 A、选择‚一般类?:要求填报附表一?、附表二?, rritory of water transport infrastructure status quo in Yibin3) te , Terminal layout not reasonable, are is located in core, with to cramped, And will have a certain impact on urban transport.fficient; Terminal Basic meet goods transport needs, but core station scale small, hardware conditions compared behind, whilepoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insu6 B、选择‚金融保险类?:要求填报附表一?、附表二?, C、选择‚事业单位、社会团体、民办非企业单位?:要求填报附表一?、附表二?。,图7.6, 图7.6 ?如果纳税人的财务核算 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 执行的是《企业会计准则》～在执行《企业会计准则》选项中打‚??～系统为纳税人提供《企业会计准则》的财务报表,否则～该选项为空～系统为纳税人提供《企业会计制度》或《小企业会计制度》的财务报表。,图7.7, 图7.7 ?不准扣除的支出总额计算方式下拉框有三个选项:据实、比例、据实与比例～该选项用于确定附表二(3)的填报方式。由于仅涉及‚事业单位、社会团体、民办非企业单位?类纳税人～只有当纳税人在‚适用申报表类型?的选项中选择‚事业单位、社会团体、民办非企业单位?时～此选项才会显示出来。,图7.8, bino cramped, And will have a certain impact on urban transport. 3) territory of water transport infrastructure status quo in Yiation scale small, hardware conditions compared behind, while, Terminal layout not reasonable, are is located in core, with tnt; Terminal Basic meet goods transport needs, but core stpoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insufficie7 图7.8 二、设臵税款所属期 该模块用于管理当前纳税人不同年度的申报信息。 ,一,新增某一年度的申报信息 点击左侧树型导航中的‚税款所属时期?模块～进入设臵页面。,图7.9, rritory of water transport infrastructure status quo in Yibin3) te , Terminal layout not reasonable, are is located in core, with to cramped, And will have a certain impact on urban transport.fficient; Terminal Basic meet goods transport needs, but core station scale small, hardware conditions compared behind, whilepoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insu8 图7.9 点击新增～弹出税款所属期录入窗口。,图7.10, 图7.10 通过录入所属期起止时间～确定申报所属年度,通过选择征收方 bino cramped, And will have a certain impact on urban transport. 3) territory of water transport infrastructure status quo in Yiation scale small, hardware conditions compared behind, while, Terminal layout not reasonable, are is located in core, with tnt; Terminal Basic meet goods transport needs, but core stpoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insufficie9 式～确定申报表的基本类别。,图7.11, 图7.11 选择征收方式后～‚保存?按钮变为可点击。点击后产生该年度的申报表～并自动设臵为‚当前税款所属时期?～在界面右下方显示,图7.12-7.14,。 rritory of water transport infrastructure status quo in Yibin3) te , Terminal layout not reasonable, are is located in core, with to cramped, And will have a certain impact on urban transport.fficient; Terminal Basic meet goods transport needs, but core station scale small, hardware conditions compared behind, whilepoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insu10 图7.12 图7.13 图7.14 ,二,税款所属期记录的管理 1.设臵当前所属期 选中某一条记录～点击‚设为当前申报期?～可将选中年度切换 到当前。,图7.15-16, bino cramped, And will have a certain impact on urban transport. 3) territory of water transport infrastructure status quo in Yiation scale small, hardware conditions compared behind, while, Terminal layout not reasonable, are is located in core, with tnt; Terminal Basic meet goods transport needs, but core stpoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insufficie11 图7.15 图7.16 2.删除记录 rritory of water transport infrastructure status quo in Yibin3) te , Terminal layout not reasonable, are is located in core, with to cramped, And will have a certain impact on urban transport.fficient; Terminal Basic meet goods transport needs, but core station scale small, hardware conditions compared behind, whilepoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insu12 选中某一条记录～点击‚删除?～可将选中的一条记录删除～即删除全套申报表。一旦某一年度征收方式选择错误～只能通过删除后新增～而不能直接修改。,图7.17, 图7.17 ,三,税款所属期记录的标志 1.当前申报表 有多条不同年度的申报记录时～至多仅有一个选框中有?～表明该年度被选中为当前。,图7.18, bino cramped, And will have a certain impact on urban transport. 3) territory of water transport infrastructure status quo in Yiation scale small, hardware conditions compared behind, while, Terminal layout not reasonable, are is located in core, with tnt; Terminal Basic meet goods transport needs, but core stpoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insufficie13 图7.18 2.申报标志 当完成某一纳税年度的申报审核与打包后～该年度记录的申报标志变为‚已经申报?～未完成的仍为‚未申报?。,图7.19, 图7.19 rritory of water transport infrastructure status quo in Yibin3) te , Terminal layout not reasonable, are is located in core, with to cramped, And will have a certain impact on urban transport.fficient; Terminal Basic meet goods transport needs, but core station scale small, hardware conditions compared behind, whilepoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insu14 3.核定征收 显示该年度申报的征收方式～若为核定征收则选框中有‚??～若为查账征收则无‚??。,图7.20, 图7.20 三、查账征收申报表的录入,A类申报表, ,一,初始数据 该模块用于录入需要与税务机关征收管理系统比对的部分数据～若数据不符将无法正常申报,图7.21, bino cramped, And will have a certain impact on urban transport. 3) territory of water transport infrastructure status quo in Yiation scale small, hardware conditions compared behind, while, Terminal layout not reasonable, are is located in core, with tnt; Terminal Basic meet goods transport needs, but core stpoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insufficie15 图7.21 相关数据录入说明: 预缴税款:是指填写纳税人按规定已在季,月,度预缴申报中累计预缴的企业所得税额～它包括纳税人纳税年度第四季度或第12月缴纳的税款～不包括上年度第四季度或者第12月预缴税款以及汇算清缴的税款～也不包括税务机关查补的以前年度在本年缴纳的税款。 限定和禁止行业:从事经营国家限定和禁止行业的纳税人～在此栏打‚??。 以前年度可弥补亏损:是指填写经税务机关核实后的可以允许弥补的以前年度亏损额。 享受过渡期税收优惠:经税务机关审批或备案享受企业所得税过渡优惠政策的纳税人～在此栏打‚??,此栏决定附表五过渡期税收优惠是否可以填写,。 rritory of water transport infrastructure status quo in Yibin3) te , Terminal layout not reasonable, are is located in core, with to cramped, And will have a certain impact on urban transport.fficient; Terminal Basic meet goods transport needs, but core station scale small, hardware conditions compared behind, whilepoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insu16 就地预交比例:如果纳税人在‚纳税人信息?操作中～将‚合并纳税标识?项选择为‚合并纳税企业本级申报?～‚初始数据?对话框将增加显示一栏----‚就地预缴比例?。该项系统默认100%～纳税人根据税务机关规定的比例进行修改。系统将根据此比例和税率自动计算主表第27栏‚应纳所得税额?。,图7.22, 图7.22 ,二,设备与创投台账 该模块用于录入税收优惠中的购臵设备抵免所得税额和创投抵扣应纳税所得额～其中前四个选项卡对应附表五,税收优惠明细表,第41，44行～第五个选项卡对应附表五第39行。,图7.23-7.24, bino cramped, And will have a certain impact on urban transport. 3) territory of water transport infrastructure status quo in Yiation scale small, hardware conditions compared behind, while, Terminal layout not reasonable, are is located in core, with tnt; Terminal Basic meet goods transport needs, but core stpoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insufficie17 图7.23 图7.24 由于有关税收优惠政策自2008年起施行～因此前三个选项卡从2008年度开始可录入数据～涉及2008年以前的抵免应填写在‚其他设备?选项卡中。,图7.25-7.26, rritory of water transport infrastructure status quo in Yibin3) te , Terminal layout not reasonable, are is located in core, with to cramped, And will have a certain impact on urban transport.fficient; Terminal Basic meet goods transport needs, but core station scale small, hardware conditions compared behind, whilepoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insu18 图7.25 图7.26 填写完成后～台账有关数据将自动转入到附表五。,图7.27-7.28, 图7.27 bino cramped, And will have a certain impact on urban transport. 3) territory of water transport infrastructure status quo in Yiation scale small, hardware conditions compared behind, while, Terminal layout not reasonable, are is located in core, with tnt; Terminal Basic meet goods transport needs, but core stpoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insufficie19 图7.28 ,三,研发费用归集表 该模块用于企业研发费用加计扣除的计算～其计算结果自动转入到附表五,税收优惠明细表,第10行。,图7.29, 图7.29 有绿色文字录入框的行,如第5行,～只有在录入文字后～‚发生额?列才能录入数据。,图7.30, rritory of water transport infrastructure status quo in Yibin3) te , Terminal layout not reasonable, are is located in core, with to cramped, And will have a certain impact on urban transport.fficient; Terminal Basic meet goods transport needs, but core station scale small, hardware conditions compared behind, whilepoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insu20 图7.30 录入完成后～将在归集表第37行自动计算出加计扣除额～并在保存后转入附表五。,图7.31-7.32, 图7.31 图7.32 ,四,附表五税收优惠特定事项的填写 1.有复选框行的填写方法 有复选框的行,如第4行,～勾中复选框后即可填入金额。,图7.33, bino cramped, And will have a certain impact on urban transport. 3) territory of water transport infrastructure status quo in Yiation scale small, hardware conditions compared behind, while, Terminal layout not reasonable, are is located in core, with tnt; Terminal Basic meet goods transport needs, but core stpoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insufficie21 图7.33 2.小型微利企业税收优惠的填写 小型微利企业税收优惠金额由系统自动计算产生～其依据为企业填写的附表五第45，47行以及主表第25行。,图7.34-7.35, 图7.34 rritory of water transport infrastructure status quo in Yibin3) te , Terminal layout not reasonable, are is located in core, with to cramped, And will have a certain impact on urban transport.fficient; Terminal Basic meet goods transport needs, but core station scale small, hardware conditions compared behind, whilepoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insu22 图7.35 由于附表五以后步骤的填表过程中～可能引起主表第25行数据的变化～因此在完成主表填写后～需回到附表五将第38行复选框勾中再取消,使附表五有变化,～此时附表五第34行将根据主表最终结果变更减免税金额。,图7.36-7.37, 图7.36 图7.37 3.高新技术企业减免税的填写 bino cramped, And will have a certain impact on urban transport. 3) territory of water transport infrastructure status quo in Yiation scale small, hardware conditions compared behind, while, Terminal layout not reasonable, are is located in core, with tnt; Terminal Basic meet goods transport needs, but core stpoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insufficie23 符合优惠条件的高新技术企业～勾选附表五第35行的复选框～减免税金额将根据主表第25行金额自动计算。,图7.38, 图7.38 由于附表五以后步骤的填表过程中～可能引起主表第25行数据的变化～因此高新技术企业减免税金额的确定～也需要回到附表五将第38行复选框勾中再取消。,详见小型微利企业税收优惠的填写, 4.过渡期税收优惠的填写 企业若符合享受过渡期税收优惠～则须在初始数据模块勾选‚享受过渡期税收优惠?选框～方可在附表五第37行填写减免税金额。,图7.39-7.40, rritory of water transport infrastructure status quo in Yibin3) te , Terminal layout not reasonable, are is located in core, with to cramped, And will have a certain impact on urban transport.fficient; Terminal Basic meet goods transport needs, but core station scale small, hardware conditions compared behind, whilepoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insu24 图7.39 图7.40 ,五,附表三纳税调整项目的填写 1.工资薪金支出 工资薪金支出的‚税收金额?列不能为0～否则将无法申报。,图 7.41, bino cramped, And will have a certain impact on urban transport. 3) territory of water transport infrastructure status quo in Yiation scale small, hardware conditions compared behind, while, Terminal layout not reasonable, are is located in core, with tnt; Terminal Basic meet goods transport needs, but core stpoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insufficie25 图7.41 2.职工福利费支出 当职工福利费支出的‚税收金额?大于工资薪金支出‚税收金额?的14,时～系统将提示～需要企业进一步确认。,图7.42, 图7.42 3.职工教育经费支出 当职工教育经费支出的‚税收金额?大于工资薪金支出‚税收金额?的2.5,时～系统将提示～需要企业进一步确认。,图7.43, rritory of water transport infrastructure status quo in Yibin3) te , Terminal layout not reasonable, are is located in core, with to cramped, And will have a certain impact on urban transport.fficient; Terminal Basic meet goods transport needs, but core station scale small, hardware conditions compared behind, whilepoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insu26 图7.43 4.职工工会经费支出 当职工工会经费支出的‚税收金额?大于工资薪金支出‚税收金额?的2,时～系统将提示～需要企业进一步确认。,图X.44, 图7.44 ,六,附表四弥补以前年度亏损表的填写 附表四第6行第2列的本年盈亏数～应与主表第23行保持相等～否则无法申报。,图7.45-7.46, bino cramped, And will have a certain impact on urban transport. 3) territory of water transport infrastructure status quo in Yiation scale small, hardware conditions compared behind, while, Terminal layout not reasonable, are is located in core, with tnt; Terminal Basic meet goods transport needs, but core stpoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insufficie27 图7.45 图7.46 ,七,利润表 利润表中利润总额与主表第13行利润总额不一致时～系统将提示～需要企业进一步确认。,图7.47-7.49, 图7.47 rritory of water transport infrastructure status quo in Yibin3) te , Terminal layout not reasonable, are is located in core, with to cramped, And will have a certain impact on urban transport.fficient; Terminal Basic meet goods transport needs, but core station scale small, hardware conditions compared behind, whilepoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insu28 图7.48 图7.49 四、核定征收申报表的录入,B类申报表, ,一,初始数据 核定征收企业当年不得弥补以前年度亏损～初始数据仅录入预缴税额。,图7.50, 图7.50 ,二,主表,定率核定征收, 定率核定征收分为‚按收入总额?、‚按成本费用?、‚按经费支出? bino cramped, And will have a certain impact on urban transport. 3) territory of water transport infrastructure status quo in Yiation scale small, hardware conditions compared behind, while, Terminal layout not reasonable, are is located in core, with tnt; Terminal Basic meet goods transport needs, but core stpoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insufficie29 三类～企业应根据核定类型勾选单选框～选择其中一类录入申报 数据。,图7.51-7.52, 图7.51 图7.52 ,三,附表五 rritory of water transport infrastructure status quo in Yibin3) te , Terminal layout not reasonable, are is located in core, with to cramped, And will have a certain impact on urban transport.fficient; Terminal Basic meet goods transport needs, but core station scale small, hardware conditions compared behind, whilepoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insu30 定率核定征收企业可填写附表五第45行到第47行。,图7.53, 图7.53 bino cramped, And will have a certain impact on urban transport. 3) territory of water transport infrastructure status quo in Yiation scale small, hardware conditions compared behind, while, Terminal layout not reasonable, are is located in core, with tnt; Terminal Basic meet goods transport needs, but core stpoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insufficie31 一、关联业务报告表的填写方法 在进行完‚企业所得税年度申报表填写?后～纳税人应对‚关联业务报告表?进行填写。在进入‚关联业务报告表?模块后～应按照‚树型导航?中第一、二、三步中的表格进行逐一填写。,见图8.1, 图8.1 关联业务报告模块 ?表格填写基本操作方法,以表一为例,:登录系统～进入操作平台后～先双击‚关联业务报告?～双击第一步中的‚关联关系表?～打开表一填写窗口,见图8.2, 图8.2 表一 1、保存本次修改的数据 填写完毕后～点击‚保存?在弹出的提示框中选择‚确定?～保存填写完毕的数据。 rritory of water transport infrastructure status quo in Yibin3) te , Terminal layout not reasonable, are is located in core, with to cramped, And will have a certain impact on urban transport.fficient; Terminal Basic meet goods transport needs, but core station scale small, hardware conditions compared behind, whilepoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insu32 与表一相关的数据会自动填列到其他相应的关联报表中 (见图8.3)。 图8.3 表三 2、取消本次修改的数据 修改表一各项数据过程中点击‚取消?按钮～则表格可以恢复到上次保存的数据。 3、退出本次修改 点击‚返回主界面?可以退出此张表一填写～当表一中有已经修改而没有保存的数据时～系统会弹出提示窗口～‚提示‘保存对数据的修改吗,’?～选择‚是?退出该附表的填写窗口～系统返回到操作平台。 ?拆分填表窗口,以表五为例,: 当一张报表超过显示屏显示宽度时～表格拆分为两个部分～向右或左移动滚动条～行次信息不动～栏目则向右或左移～方便填写与审核,见图8.4,。 bino cramped, And will have a certain impact on urban transport. 3) territory of water transport infrastructure status quo in Yiation scale small, hardware conditions compared behind, while, Terminal layout not reasonable, are is located in core, with tnt; Terminal Basic meet goods transport needs, but core stpoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insufficie33 图8.4 表五 分割数据窗口 ?增加和删除行次,以表一为例,: ‚表一?默认设臵了3行可供填写国家或地区的行次～当要填写多于三个国家或地区～超过3个行次数据时～按‚F11?键～即可新增一行～按‚F12?则删除一行。,见图8.5, 图8.5 表一 增加和删除行次 ?删除和撤销整套关联业务报告数据,以表一为例, 在‚审核打包?完成后～需要修改数据时～必须重新进入操作平台～双击‚关联关系表?图标～进入表一填写窗口～直接点击左下方‚撤销?按钮～即完成数据的撤销。,见图8.6, rritory of water transport infrastructure status quo in Yibin3) te , Terminal layout not reasonable, are is located in core, with to cramped, And will have a certain impact on urban transport.fficient; Terminal Basic meet goods transport needs, but core station scale small, hardware conditions compared behind, whilepoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insu34 图8.6 撤销数据 未进行‚审核打包?操作前～如不需要当前填写的这套数据～可以通过‚删除?按钮删除数据。 ,五,相关数据填写注意事项 1、在‚关联关系表?,表一,中～填写数据时应注意:‚国家,地区,?下拉框中的选项是按照汉语拼音字母排序～请根据实际情况进行选择,‚关联关系类型?中的‚A、B、C、D、E、F、G、H?是选择项～可进行单选或复选～但必须进行选择～否则系统自动提示不能为空。 2、在关联业务报告中的填写中～有许多数据是具有相关性的～系统按规定自动设臵了填写条件～若填写的数据超出了规定的比例～系统将自动弹出对话提示框。 如:在购销表,表三,中～系统会提示‚交易金额没有达到总出口额的10%～可不必填写～累计数不能大于总出口额的100%?的对话框,在融通资金表,表七,中～系统会提示‚权益性投资 bino cramped, And will have a certain impact on urban transport. 3) territory of water transport infrastructure status quo in Yiation scale small, hardware conditions compared behind, while, Terminal layout not reasonable, are is located in core, with tnt; Terminal Basic meet goods transport needs, but core stpoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insufficie35 比例必须大于等于0?,在对外支付款项情况表,表九,中～系统会提示‚已扣缴企业所得税金额应小于境外关联企业支付款项金额?等～纳税人在填写时应注意相关提示～严格按照《填表说明》中的要求进行填写。,见图8.7、8.8、8.9, 图8.7 错误提示1 图8.8 错误提示2 rritory of water transport infrastructure status quo in Yibin3) te , Terminal layout not reasonable, are is located in core, with to cramped, And will have a certain impact on urban transport.fficient; Terminal Basic meet goods transport needs, but core station scale small, hardware conditions compared behind, whilepoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insu36 图8.9 错误提示3 3、在关联交易汇总表,表二,中～‚本年度是否按要求准备同期资料?、‚本年度免除准备同期资料?、‚本年度是否签订成本分摊协议?三项在此表中为必选项～纳税人应根据企业实际情况进行选择。,见图8.10, 图8.10 表二中的必选项 bino cramped, And will have a certain impact on urban transport. 3) territory of water transport infrastructure status quo in Yiation scale small, hardware conditions compared behind, while, Terminal layout not reasonable, are is located in core, with tnt; Terminal Basic meet goods transport needs, but core stpoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insufficie37 欢迎各位纳税人加入开发区国税局征纳互动QQ群 1065316754 rritory of water transport infrastructure status quo in Yibin3) te , Terminal layout not reasonable, are is located in core, with to cramped, And will have a certain impact on urban transport.fficient; Terminal Basic meet goods transport needs, but core station scale small, hardware conditions compared behind, whilepoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insu38 bino cramped, And will have a certain impact on urban transport. 3) territory of water transport infrastructure status quo in Yiation scale small, hardware conditions compared behind, while, Terminal layout not reasonable, are is located in core, with tnt; Terminal Basic meet goods transport needs, but core stpoints General Shang, station can basic meet passenger needs, total with to 19.6 hectares, but local station scale insufficie39