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企业所得税年度纳税申报表是与企业所得税有关的税法、行政法规、部门规章的集大成,企业所得税所有的政策性规定几乎都体现在其中了。国家税务总局于2008年10月30日发布《关于印发的通知》(国税发[2008]101号),规定了企业所得税年度纳税申报表的1张主表和11张附表及其填表说明。针
The annual tax return of the enterprise income tax is a collection of the tax laws, administrative regulations and departmental regulations related to the enterprise income tax. All the policy provisions of the enterprise income tax are embodied in them. The State Administration of Taxation issued the Circular on Printing and Distributing (Guoshuifa [2008] No. 101) on October 30, 2008, setting out one main form and 11 appendixes of the annual tax return of enterprise income tax and the explanation of its filling. needle