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["附件5"]
["中　华　人　民　共　和　国"]
["非居民企业所得税季度和年度纳税申报表"]
["(适用于核定征收企业)/(不构成常设机构和国际运输免税申报）"]
["税款所属期间：",null,null,"年　月　日","至","年　月　日"]
["纳税人识别号：□□□□□□□□□□□□□□□",{"$nulls":4},"金额单位：人民币元（列至角分）"]
["纳税人名称",{"$nulls":4},"居民国（地区）名称及代码"]
["行业或类型","○承包工程作业、设计和咨询劳务        ○管理服务       ○其他劳务或劳务以外经营活动       ○国际运输         ○常驻代表机构"]
["项目名称",{"$nulls":4},"项目编号"]
["是否享受协定待遇",null,"○是","○不构成常设机构   ○国际运输完全免税   ○国际运输减免税",{"$nulls":3},"○否"]
[{"$nulls":3},"协定名称"]
["申　报　项　目",{"$nulls":4},"累计金额"]
["按收入总额核定应纳税所得额的计算","项目1名称",null,"1.收入额"]
[{"$nulls":3},"2.经税务机关核定的利润率（%）"]
[{"$nulls":3},"3.应纳税所得额　3=1×2","————"]
[null,"项目2名称",null,"4.收入额"]
[{"$nulls":3},"5.经税务机关核定的利润率（%）","————"]
[{"$nulls":3},"6.应纳税所得额　6=4×5","————"]
[null,"项目3名称",null,"7.收入额"]
[{"$nulls":3},"8.经税务机关核定的利润率（%）","————"]
[{"$nulls":3},"9.应纳税所得额　9=7×8","————"]
[null,"10.收入总额　10=1+4+7"]
[null,"11.应纳税所得额合计　11=3+6+9"]
["按经费支出换算应纳税所得额的计算","12.经费支出总额"]
[null,"　　其中：工资薪金"]
[null,"　　　　　奖金"]
[null,"　　　　　津贴"]
[null,"　　　　　福利费"]
[null,"　　　　　物品采购费"]
[null,"　　　　　装修费"]
[null,"　　　　　通讯费"]
[null,"　　　　　差旅费"]
[null,"　　　　　房租"]
[null,"　　　　　设备租赁费"]
[null,"　　　　　交通费"]
[null,"　　　　　业务招待费"]
[null,"         其他费用"]
[null,"13.换算的收入额"]
[null,"14.经税务机关核定的利润率（%）"]
[null,"15.应纳税所得额　15=13×14"]
["按成本费用核定应纳税所得额的计算","16.成本费用总额"]
[null,"17.换算的收入额"]
[null,"18.经税务机关核定的利润率（%）"]
[null,"19.应纳税所得额　19=17×18"]
["应纳企业所得税额的计算","20.税率（25%）"]
[null,"21.应纳企业所得税额　21=11×20或15×20或19×20"]
["应补（退）所得税额的计算","22.国际运输减免所得税额"]
[null,"23.已预缴企业所得税额"]
[null,"24.应补（退）企业所得税额　24=21-22-23"]
["免税收入的申报","25.免税收入  25=（1）+（2）+（3）+（4）+（5）+(6)"]
[null,"  （1）国债利息收入"]
[null,"  （2）从居民企业取得与该机构、场所有实际联系的股息、红利"]
[null,"  （3）符合条件的非营利组织的收入"]
[null,"  （4）取得的地方政府债券利息所得或收入"]
[null,"  （5）其他减免项目名称及减免性质代码："]
[null,"  （6）其他减免项目名称及减免性质代码："]
["声　明","　　谨声明：此纳税申报表是根据《中华人民共和国企业所得税法》及其实施条例和国家有关税收规定填报的，是真实的、可靠的、完整的。"]
[{"$nulls":3},"声明人签字：",{"$nulls":3},"年　月　日"]
["纳税人公章：",null,null,"代理申报\n中介机构公章：",null,"主管税务机关："]
["经办人：",null,null,"经办人及其\n执业证件号码：",null,"受理人："]
["申报日期：",null,"年　月　日","代理申报日期：","年　月　日","受理日期：",null,"年　月　日"]
[{"$nulls":5},"国家税务总局监制"]