现行的企业所得税年度纳税申报表(国家税务总局公告2014年第63号《企业所得税年度纳税申报表(A类,2014版)》,以下简称“63号公告”)将所得减免的税收优惠项目置于申报表主表A100000表第19行“纳税调整后所得”之后第20行单独填列,并通过新设《所得减免优惠明细表》(A107020)进行填报,这在填报口径和核算方法上和之前的旧表有较大区别,不再将减免税项目所得作为纳税调减项目进行 Current Annual Tax Return on Enterprise Income Tax (Announcement No. 63 of 2014 of the State Administration of Taxation, “Annual Tax Return of Enterprise Income Tax (Type A, 2014 Version)”, hereinafter referred to as “Announcement No. 63” The project is placed in the 20th line of the 19th line of the main A100000 declaration form and the “tax-adjusted income”, and is listed separately through the new “Amendment Schedule of Income Taxes” (A107020) Accounting methods and before the old table is a big difference, no longer the tax relief items as tax deductions