浅析最新版企业所得税年度申报表

The study on the annual tax declaration of business income tax of enterprise

本文通过比较2014版企业所得税申报表与2008年版的异同,总结出新报表的要点有增加企业基础信息表、期间费用明细表、所得税政策等内容,据此为企业填报所得税报表提出指导建议。

By comparing the similarities and differences of new tax declaration about business income tax with the old, the paper summarized some key points, that are basic information, period expense, income tax policy, and remind the taxpayers some important issues.