國家稅(shui)(shui)務總局關于(yu)優化企業所得(de)稅(shui)(shui)年度納稅(shui)(shui)申(shen)報表的(de)公告

國家稅務總局公告2025年第1號

為貫(guan)徹落(luo)實《中(zhong)華人民共和(he)國(guo)企業(ye)所(suo)得稅法》及有關政策，稅務總(zong)局對《中(zhong)華人民共和(he)國(guo)企業(ye)所(suo)得稅年度納稅申報(bao)表（A類，2017年版）》的部分表單和(he)填報(bao)說明進行(xing)修訂(ding)。現(xian)公告如下：

一、取消《免(mian)稅、減計(ji)收入及加(jia)計(ji)扣(kou)除優惠(hui)明(ming)細表》（A107010）、《減免(mian)所得稅優惠(hui)明(ming)細表》（A107040）。

二、對(dui)《企業(ye)所(suo)(suo)得(de)(de)稅(shui)(shui)(shui)(shui)年(nian)度(du)納(na)稅(shui)(shui)(shui)(shui)申(shen)報表(biao)填報表(biao)單》、《中(zhong)(zhong)(zhong)華人(ren)民共(gong)和(he)國企業(ye)所(suo)(suo)得(de)(de)稅(shui)(shui)(shui)(shui)年(nian)度(du)納(na)稅(shui)(shui)(shui)(shui)申(shen)報表(biao)（A類(lei)）》（A100000）、《資產折舊、攤銷及(ji)納(na)稅(shui)(shui)(shui)(shui)調整(zheng)明細表(biao)》（A105080）、《研發(fa)費用加計扣除優惠明細表(biao)》（A107012）、《稅(shui)(shui)(shui)(shui)額(e)抵免優惠明細表(biao)》（A107050）、《跨地(di)區經營匯總(zong)納(na)稅(shui)(shui)(shui)(shui)企業(ye)年(nian)度(du)分攤企業(ye)所(suo)(suo)得(de)(de)稅(shui)(shui)(shui)(shui)明細表(biao)》（A109000）、《企業(ye)所(suo)(suo)得(de)(de)稅(shui)(shui)(shui)(shui)匯總(zong)納(na)稅(shui)(shui)(shui)(shui)分支機構所(suo)(suo)得(de)(de)稅(shui)(shui)(shui)(shui)分配(pei)表(biao)》（A109010）的表(biao)單樣(yang)式及(ji)填報說(shuo)明進行修訂(ding)。其中(zhong)(zhong)(zhong)，《中(zhong)(zhong)(zhong)華人(ren)民共(gong)和(he)國企業(ye)所(suo)(suo)得(de)(de)稅(shui)(shui)(shui)(shui)年(nian)度(du)納(na)稅(shui)(shui)(shui)(shui)申(shen)報表(biao)（A類(lei)）》（A100000）調整(zheng)為《企業(ye)所(suo)(suo)得(de)(de)稅(shui)(shui)(shui)(shui)年(nian)度(du)納(na)稅(shui)(shui)(shui)(shui)申(shen)報主表(biao)》（A100000）。

三、對《一般企(qi)(qi)(qi)業(ye)(ye)收(shou)入明(ming)(ming)(ming)(ming)(ming)(ming)細(xi)(xi)表(biao)(biao)(biao)》（A101010）、《金(jin)融(rong)企(qi)(qi)(qi)業(ye)(ye)收(shou)入明(ming)(ming)(ming)(ming)(ming)(ming)細(xi)(xi)表(biao)(biao)(biao)》（A101020）、《一般企(qi)(qi)(qi)業(ye)(ye)成本(ben)支(zhi)出明(ming)(ming)(ming)(ming)(ming)(ming)細(xi)(xi)表(biao)(biao)(biao)》（A102010）、《金(jin)融(rong)企(qi)(qi)(qi)業(ye)(ye)支(zhi)出明(ming)(ming)(ming)(ming)(ming)(ming)細(xi)(xi)表(biao)(biao)(biao)》（A102020）、《事業(ye)(ye)單位(wei)、民間(jian)非營利組織收(shou)入、支(zhi)出明(ming)(ming)(ming)(ming)(ming)(ming)細(xi)(xi)表(biao)(biao)(biao)》（A103000）、《期間(jian)費用明(ming)(ming)(ming)(ming)(ming)(ming)細(xi)(xi)表(biao)(biao)(biao)》（A104000）、《納(na)稅(shui)調整項(xiang)目明(ming)(ming)(ming)(ming)(ming)(ming)細(xi)(xi)表(biao)(biao)(biao)》（A105000）、《企(qi)(qi)(qi)業(ye)(ye)所(suo)得(de)稅(shui)彌補虧損明(ming)(ming)(ming)(ming)(ming)(ming)細(xi)(xi)表(biao)(biao)(biao)》（A106000）、《符合條件(jian)的居民企(qi)(qi)(qi)業(ye)(ye)之(zhi)間(jian)的股息、紅利等權益性投(tou)資收(shou)益優(you)惠明(ming)(ming)(ming)(ming)(ming)(ming)細(xi)(xi)表(biao)(biao)(biao)》（A107011）、《所(suo)得(de)減(jian)免優(you)惠明(ming)(ming)(ming)(ming)(ming)(ming)細(xi)(xi)表(biao)(biao)(biao)》（A107020）、《抵扣應納(na)稅(shui)所(suo)得(de)額(e)明(ming)(ming)(ming)(ming)(ming)(ming)細(xi)(xi)表(biao)(biao)(biao)》（A107030）、《高新技術企(qi)(qi)(qi)業(ye)(ye)優(you)惠情況及(ji)明(ming)(ming)(ming)(ming)(ming)(ming)細(xi)(xi)表(biao)(biao)(biao)》（A107041）、《軟(ruan)件(jian)、集成電路(lu)企(qi)(qi)(qi)業(ye)(ye)優(you)惠情況及(ji)明(ming)(ming)(ming)(ming)(ming)(ming)細(xi)(xi)表(biao)(biao)(biao)》（A107042）、《境外所(suo)得(de)稅(shui)收(shou)抵免明(ming)(ming)(ming)(ming)(ming)(ming)細(xi)(xi)表(biao)(biao)(biao)》（A108000）、《境外所(suo)得(de)納(na)稅(shui)調整后所(suo)得(de)明(ming)(ming)(ming)(ming)(ming)(ming)細(xi)(xi)表(biao)(biao)(biao)》（A108010）的填報說明(ming)(ming)(ming)(ming)(ming)(ming)進行修訂。

四、企(qi)(qi)業(ye)申報免稅(shui)收入等(deng)優惠事項時(shi)，根(gen)(gen)據(ju)《企(qi)(qi)業(ye)所得(de)稅(shui)申報事項目錄》中(zhong)的事項名稱填(tian)報。《企(qi)(qi)業(ye)所得(de)稅(shui)申報事項目錄》在國家稅(shui)務(wu)總局網站“納稅(shui)服務(wu)”欄目另(ling)行(xing)發布，并根(gen)(gen)據(ju)政策調整情(qing)況適時(shi)更新。

五(wu)、企業發生股權（股票）處置(zhi)業務的(de)，按(an)稅(shui)(shui)收(shou)規定屬于企業重(zhong)組的(de)，在(zai)《企業重(zhong)組及遞延(yan)納(na)(na)稅(shui)(shui)事項(xiang)納(na)(na)稅(shui)(shui)調(diao)(diao)整(zheng)明(ming)細(xi)表》（A105100）中填報重(zhong)組情(qing)(qing)(qing)況(kuang)；按(an)稅(shui)(shui)收(shou)規定確(que)認為損失的(de)，在(zai)《資(zi)產損失稅(shui)(shui)前扣除及納(na)(na)稅(shui)(shui)調(diao)(diao)整(zheng)明(ming)細(xi)表》（A105090）填報損失情(qing)(qing)(qing)況(kuang)；除此之外，均應(ying)在(zai)《投資(zi)收(shou)益(yi)納(na)(na)稅(shui)(shui)調(diao)(diao)整(zheng)明(ming)細(xi)表》（A105030）中填報處置(zhi)收(shou)益(yi)相關(guan)情(qing)(qing)(qing)況(kuang)。

六(liu)、本公(gong)(gong)告(gao)適用于(yu)(yu)2024年(nian)(nian)(nian)(nian)(nian)(nian)度(du)及以后年(nian)(nian)(nian)(nian)(nian)(nian)度(du)企業(ye)所得(de)稅匯(hui)算清繳申(shen)(shen)報(bao)(bao)。《國(guo)(guo)家(jia)稅務(wu)(wu)(wu)總(zong)局(ju)關(guan)于(yu)(yu)發(fa)布〈中華人民(min)共(gong)和國(guo)(guo)企業(ye)所得(de)稅年(nian)(nian)(nian)(nian)(nian)(nian)度(du)納(na)稅申(shen)(shen)報(bao)(bao)表（A類(lei)，2017年(nian)(nian)(nian)(nian)(nian)(nian)版）〉的公(gong)(gong)告(gao)》（2017年(nian)(nian)(nian)(nian)(nian)(nian)第54號(hao)(hao)(hao)）、《國(guo)(guo)家(jia)稅務(wu)(wu)(wu)總(zong)局(ju)關(guan)于(yu)(yu)修訂企業(ye)所得(de)稅年(nian)(nian)(nian)(nian)(nian)(nian)度(du)納(na)稅申(shen)(shen)報(bao)(bao)表有關(guan)問題(ti)的公(gong)(gong)告(gao)》（2019年(nian)(nian)(nian)(nian)(nian)(nian)第41號(hao)(hao)(hao)）、《國(guo)(guo)家(jia)稅務(wu)(wu)(wu)總(zong)局(ju)關(guan)于(yu)(yu)修訂企業(ye)所得(de)稅年(nian)(nian)(nian)(nian)(nian)(nian)度(du)納(na)稅申(shen)(shen)報(bao)(bao)表的公(gong)(gong)告(gao)》（2020年(nian)(nian)(nian)(nian)(nian)(nian)第24號(hao)(hao)(hao)）、《國(guo)(guo)家(jia)稅務(wu)(wu)(wu)總(zong)局(ju)關(guan)于(yu)(yu)企業(ye)所得(de)稅年(nian)(nian)(nian)(nian)(nian)(nian)度(du)匯(hui)算清繳有關(guan)事項的公(gong)(gong)告(gao)》（2021年(nian)(nian)(nian)(nian)(nian)(nian)第34號(hao)(hao)(hao)）、《國(guo)(guo)家(jia)稅務(wu)(wu)(wu)總(zong)局(ju)關(guan)于(yu)(yu)企業(ye)所得(de)稅年(nian)(nian)(nian)(nian)(nian)(nian)度(du)納(na)稅申(shen)(shen)報(bao)(bao)有關(guan)事項的公(gong)(gong)告(gao)》（2022年(nian)(nian)(nian)(nian)(nian)(nian)第27號(hao)(hao)(hao)）中的上(shang)述表單(dan)和填報(bao)(bao)說明同時廢(fei)止(zhi)。

特此公告。

附件：《中華人民共和國企業所得稅年度納稅申報表（A類，2017年版）》部分表單及填報說明（2024年修訂）.doc

國家(jia)稅務總局

2025年1月8日(ri)

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