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《国家税务总局关于发布<中华人民共和国企业所得税年度纳税申报表(A类,2014年版)>的公告》(国家税务总局公告2014年第63号)对企业所得税年度申报表作了较大的调整,尤其是针对房地产企业专门增加了一张《视同销售和房地产开发企业特定业务纳税调整明细表》(新版企业所得税年度纳税申报表A105010),此表填报起来有一定难度。笔者结合案例,以期帮助相关人员掌握该表的填报原理与方法。案例:甲房地产开发有限责任公司2013年度
Circular of the State Administration of Taxation on Issuing the Annual Tax Return of Enterprise Income Tax of the People’s Republic of China (Type A, 2014 Edition)> (Announcement No. 63 of 2014 by the State Administration of Taxation) Significant adjustment was made to the annual enterprise income tax return , Especially for the real estate business has added a “deemed sales and real estate development business-specific tax adjustment schedule” (the new version of the enterprise income tax return A105010), this form has some difficulty to fill in. The author combines the case, with a view to help the relevant personnel to master the form of reporting principles and methods. Case: A real estate development limited liability company in 2013