干货-汇算清缴英文参考

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。

Reconciliation  of Taxable Income for the year ended 31 December 2015

Total profit

Add:     

Tax surcharge,  Penalty and confiscatory Financial  loss

Charitable  donation exceeding 12% of  annual total  profit

Non-charitable  donation

Sponsorship  expenditures

Unapproved  provision for bad debts 

Unapproved  provision for the decline in value of inventories 

Unapproved provision for the decline in value of  intangible assets

Expenses resulting from the use of Non-taxable Income for  expenditures

Commercial insurance premium paid for employees

The portion of interest expenditure paid by a  non-financial institution to financial institution which exceeds the normal  lending rate of similar loans with same term   

Management  fee payment between companies

Walfare benefits expenses in excess of 14% of the  total wages

The employee's education expense in excess of 2.5% of  the total wages

Labor union expenditure in excess of 2% of the total  wages

Supplementary medical  insurances in  excess of 2% of the total wages

Supplementary pension  in excess of 2% of the total wages

Entertainment expenses in excess of the prescribed cap

Advertisement and business promotion expenses in  excess of the prescribed cap

The portion of interest expenditure exceeding the  ratio of debt investment versus equity investment from related parties

Depreciation of   fixed assets leased out under a financing lease arrangement

Difference resulting from the depreciation methods or  periods for fixed assets which is not in compliance with tax regulations

Difference resulting from the amortization methods or  periods for intangible assets which is not in compliance with tax regulations

Amortization of self-developed intangible assets of  which the research and development expenses have been deducted for CIT  purpose

Difference resulting from amortization of long-term  deferred expenditures which is not in compliance with tax regulations

Less:

Interest incomes from treasury bonds

Dividends, bonuses and other equity investment gains  generated between qualified resident enterprises

Income from the qualified technology transfer

Additional deduction of R&D expenditures 

Additional deduction of salary payment for settling  disabled employees

70% of the investment made by the qualified VC  investment enterprise

10% of the taxable income of the qualified company  that effectively uses resources in its production

Other deductible items

Tax loss bought forward from prior years

Taxable income (A)

Multiply by: income tax  rate (B)

Income Tax (A)*(B)

Less: 10% of investment on the  Environmental-Protection Equipments,Energy-Saving/Water-Saving  Equipments,Production Safety Equipments

Net Income  Tax