企业所得税汇算清缴实务之年度纳税申报表项目解析与填报实务（2018年版）（含表单及填报说明）
★国内*强大的申报表设计团队，原汁原味
★企业汇算清缴 大数据 大风暴 大应对
★连续出版五年全国财税累计50万多人次参加购买的教材
◆由企业所得税年度纳税申报表《（A类，2017年版）》部份起草小组编著
◆对会计准则与税法差异、纳税调整系统分析、实务
◆对年度纳税申报表逐表举例示范，运用所得税涉税风险指标税收管理角度，深入讲解表与表之间的勾稽关系
◆配有国内大型和小企业完整年度会计核算和税收数据，实战填报。
◆赠送75个所得税汇算清缴疑难问题音频
★国内强大的申报表设计团队，原汁原味
由企业所得税年度纳税申报表设计专家专家岳光富及各省部分参与研究申报表工作的人员共同编写，主要由江苏省地方税务局许海波、鲍品洁、史文斌、郭兆刚、范小东，北京市地方税务局张海川、李斌，上海市国家税务局许毅榕，江苏省国家税务局刘衎，福建省三明市国家税务局叶士福、苏晖旭，河北省国家税务局唐建国，天津市国家税务局张林林，江苏省南京市国家税务局殷宪韬，山西省税务干部学校李彩娥等编写，由岳光富、黄纬东、杨荣海、范玲、缪青、李芳芳、黄学迅、吕行、钟子明等复核及审定，全书由许海波、叶士福统稿，广东省地方税务局林炜霞、海南省地方税务局张红、黑龙江省国家税务局张立婷、吉林省国家税务局张旭天、长沙市地方税务局段文涛、青岛市国家税务局刘玮、宿迁市地方税务局吴健、成都市国家税务局张泽智、沈阳市税务干部学校关岩、广东龙达财税林浩钊、三明财政干部学校张起访、国家税务总局干部培训学院何成实（郑大世）、杭州市国家税务局张义也参与了问题收集及内容总结、审稿等工作。
目 录
开 篇 企业所得税年度纳税申报表涉税风险提示
章 企业所得税年度纳税申报表概述
节 企业所得税纳税申报表体系
一、 企业所得税纳税申报表使用对象
二、 企业所得税纳税申报表体系架构
第二节 新企业所得税法下的年度纳税申报表历次修订
一、2008年的报表修订
二、2014年的报表修订
三、2016年的报表修订
四、2017年的报表修订
第三节 2017年版企业所得税年度纳税申报表修订
《企业所得税汇算清缴实务之年度纳税申报表项目解析与填报实务》（含表单及填报说明）
前 言
为了更好宣传现行企业所得税法律法规及配套政策，让纳税人掌握企业所得税知识，做好年度汇算清缴工作，提高汇算清缴质量，我们组织了研究企业所得税年度纳税申报表起草工作的人员，结合现行企业所得税有关政策和会计要求，编写了《企业所得税汇算清缴疑难问题解析》（2018年版）和《企业所得税汇算清缴实务之年度纳税申报表项目解析与填报实务》（2018年版）（含表单及填报说明）两本书，该丛书已经连续出版五年，深受税务机关及纳税人的喜欢，今年由立信会计出版社出版发行。
《企业所得税汇算清缴实务之年度纳税申报表项目解析与填报实务》（2018年版）（含表单及填报说明）：该书依据政策，以填报的企业所得税年度纳税申报表及变化的表重点举例为主线，从企业利润、纳税调整、纳税所得税额计算、准备金、资产折旧、加计扣除等所得税重点事项管理为基础，做了全面、详细的讲解，并结合会计核算和税收规定，进行系统分析说明，尽可能列举一些填报范例。另外，为了使读者更有效地掌控申报表的填报精随，起草小组特别以国内大型和小企业年度汇算清缴业务为蓝本，进行综合案例编制、填报示范，以便纳税人掌控申报表的填报方法，提高质量。该书具有极高的权威性、准确性、实用性、指导性和可操作性，是从业人员、税务干部、纳税人正确理解和掌握新企业所得税年度纳税申报表具体操作方法的工具书和培训教材。
《企业所得税汇算清缴疑难问题解析》（2018年版）：该书精选了典型企业所得税汇算清缴问题，具有一定的代表性，这些问题主要来源于国家税务总局、12366纳税热线及各省官方网站、中国注册税务师协会及税务干部基层反馈实务中存在的政策应用原理、政策理解不统一等把握不确定的常见的共性、重点疑难问题。每个问题尽可能的将会计知识融合在税收里面，在书中对同一问题涉及关联政策或风险进行提示。
本套书由国家税务总局所得税有关同志及各省部分参与研究申报表工作的人员共同编写，主要由江苏省地方税务局许海波、鲍品洁、史文斌、郭兆刚、范小东，北京市地方税务局张海川、李斌，上海市国家税务局许毅榕，江苏省国家税务局刘衎，福建省三明市国家税务局叶士福、苏晖旭，河北省国家税务局唐建国，天津市国家税务局张林林，江苏省南京市国家税务局殷宪韬，山西省税务干部学校李彩娥等编写，由岳光富、黄纬东、杨荣海、范玲、缪青、李芳芳、黄学迅、吕行、钟子明等复核及审定，全书由许海波、叶士福统稿，广东省地方税务局林炜霞、海南省地方税务局张红、黑龙江省国家税务局张立婷、吉林省国家税务局张旭天、长沙市地方税务局段文涛、青岛市国家税务局刘玮、宿迁市地方税务局吴健、成都市国家税务局张泽智、沈阳市税务干部学校关岩、广东龙达财税林浩钊、三明财政干部学校张起访、国家税务总局干部培训学院何成实（郑大世）、杭州市国家税务局张义也参与了问题收集及内容总结、审稿等工作。本书在编写的过程中得到了有关省市税务机关所得税管理部门及中国注册税务师协会的支持，万分感谢所有人对所得税业务交流的贡献及共享。
我们随书还赠送了起草小组成员培训录制的音频，读者可以通过封面二维码注册获取，详细操作流程请参考书封底。
本书涉及政策面广、内容复杂、时间紧迫，虽然我们已经尽了努力，但书中难免有遗漏和不足之处，敬请广读者批评指正。
本书的内容仅供参考，只代表编写组个人观点，不代表单位。
企业所得税申报表丛书编写组
2018年2月
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★国内*强大的申报表设计团队，原汁原味
★企业汇算清缴 大数据 大风暴 大应对
★连续出版五年全国财税累计50万多人次参加购买的教材
◆由企业所得税年度纳税申报表《（A类，2017年版）》部份起草小组编著
◆对会计准则与税法差异、纳税调整系统分析、实务
◆对年度纳税申报表逐表举例示范，运用所得税涉税风险指标税收管理角度，深入讲解表与表之间的勾稽关系
◆配有国内大型和小企业完整年度会计核算和税收数据，实战填报。
◆赠送75个所得税汇算清缴疑难问题音频
★国内强大的申报表设计团队，原汁原味
由企业所得税年度纳税申报表设计专家专家岳光富及各省部分参与研究申报表工作的人员共同编写，主要由江苏省地方税务局许海波、鲍品洁、史文斌、郭兆刚、范小东，北京市地方税务局张海川、李斌，上海市国家税务局许毅榕，江苏省国家税务局刘衎，福建省三明市国家税务局叶士福、苏晖旭，河北省国家税务局唐建国，天津市国家税务局张林林，江苏省南京市国家税务局殷宪韬，山西省税务干部学校李彩娥等编写，由岳光富、黄纬东、杨荣海、范玲、缪青、李芳芳、黄学迅、吕行、钟子明等复核及审定，全书由许海波、叶士福统稿，广东省地方税务局林炜霞、海南省地方税务局张红、黑龙江省国家税务局张立婷、吉林省国家税务局张旭天、长沙市地方税务局段文涛、青岛市国家税务局刘玮、宿迁市地方税务局吴健、成都市国家税务局张泽智、沈阳市税务干部学校关岩、广东龙达财税林浩钊、三明财政干部学校张起访、国家税务总局干部培训学院何成实（郑大世）、杭州市国家税务局张义也参与了问题收集及内容总结、审稿等工作。
目 录
开 篇 企业所得税年度纳税申报表涉税风险提示
章 企业所得税年度纳税申报表概述
节 企业所得税纳税申报表体系
一、 企业所得税纳税申报表使用对象
二、 企业所得税纳税申报表体系架构
第二节 新企业所得税法下的年度纳税申报表历次修订
一、2008年的报表修订
二、2014年的报表修订
三、2016年的报表修订
四、2017年的报表修订
第三节 2017年版企业所得税年度纳税申报表修订
《企业所得税汇算清缴实务之年度纳税申报表项目解析与填报实务》（含表单及填报说明）
前 言
为了更好宣传现行企业所得税法律法规及配套政策，让纳税人掌握企业所得税知识，做好年度汇算清缴工作，提高汇算清缴质量，我们组织了研究企业所得税年度纳税申报表起草工作的人员，结合现行企业所得税有关政策和会计要求，编写了《企业所得税汇算清缴疑难问题解析》（2018年版）和《企业所得税汇算清缴实务之年度纳税申报表项目解析与填报实务》（2018年版）（含表单及填报说明）两本书，该丛书已经连续出版五年，深受税务机关及纳税人的喜欢，今年由立信会计出版社出版发行。
《企业所得税汇算清缴实务之年度纳税申报表项目解析与填报实务》（2018年版）（含表单及填报说明）：该书依据政策，以填报的企业所得税年度纳税申报表及变化的表重点举例为主线，从企业利润、纳税调整、纳税所得税额计算、准备金、资产折旧、加计扣除等所得税重点事项管理为基础，做了全面、详细的讲解，并结合会计核算和税收规定，进行系统分析说明，尽可能列举一些填报范例。另外，为了使读者更有效地掌控申报表的填报精随，起草小组特别以国内大型和小企业年度汇算清缴业务为蓝本，进行综合案例编制、填报示范，以便纳税人掌控申报表的填报方法，提高质量。该书具有极高的权威性、准确性、实用性、指导性和可操作性，是从业人员、税务干部、纳税人正确理解和掌握新企业所得税年度纳税申报表具体操作方法的工具书和培训教材。
《企业所得税汇算清缴疑难问题解析》（2018年版）：该书精选了典型企业所得税汇算清缴问题，具有一定的代表性，这些问题主要来源于国家税务总局、12366纳税热线及各省官方网站、中国注册税务师协会及税务干部基层反馈实务中存在的政策应用原理、政策理解不统一等把握不确定的常见的共性、重点疑难问题。每个问题尽可能的将会计知识融合在税收里面，在书中对同一问题涉及关联政策或风险进行提示。
本套书由国家税务总局所得税有关同志及各省部分参与研究申报表工作的人员共同编写，主要由江苏省地方税务局许海波、鲍品洁、史文斌、郭兆刚、范小东，北京市地方税务局张海川、李斌，上海市国家税务局许毅榕，江苏省国家税务局刘衎，福建省三明市国家税务局叶士福、苏晖旭，河北省国家税务局唐建国，天津市国家税务局张林林，江苏省南京市国家税务局殷宪韬，山西省税务干部学校李彩娥等编写，由岳光富、黄纬东、杨荣海、范玲、缪青、李芳芳、黄学迅、吕行、钟子明等复核及审定，全书由许海波、叶士福统稿，广东省地方税务局林炜霞、海南省地方税务局张红、黑龙江省国家税务局张立婷、吉林省国家税务局张旭天、长沙市地方税务局段文涛、青岛市国家税务局刘玮、宿迁市地方税务局吴健、成都市国家税务局张泽智、沈阳市税务干部学校关岩、广东龙达财税林浩钊、三明财政干部学校张起访、国家税务总局干部培训学院何成实（郑大世）、杭州市国家税务局张义也参与了问题收集及内容总结、审稿等工作。本书在编写的过程中得到了有关省市税务机关所得税管理部门及中国注册税务师协会的支持，万分感谢所有人对所得税业务交流的贡献及共享。
我们随书还赠送了起草小组成员培训录制的音频，读者可以通过封面二维码注册获取，详细操作流程请参考书封底。
本书涉及政策面广、内容复杂、时间紧迫，虽然我们已经尽了努力，但书中难免有遗漏和不足之处，敬请广读者批评指正。
本书的内容仅供参考，只代表编写组个人观点，不代表单位。
企业所得税申报表丛书编写组
2018年2月
Shipping Overview:
• Shipping: Standard Domestic Shipping within the United States charges USD 4.99. Standard International Shipping from United Kingdom, Germany and Japan to the United States charges 14.99.
• Order Processing: Please allow 1-2 business days for order processing and preparation before shipment.
• Domestic Shipping: Orders within the U.S. are shipped via USPS or FedEx, depending on the origin of the product. The average transit time is 3-7 business days.
• International Shipping: Currently, we only ship within the USA.
• Tracking Information: Every order is trackable. You will receive a tracking number once your order has been shipped. Products may be shipped from various global fulfillment centers.
Shipping Delays:
Please note that shipping times may vary due to factors beyond our control, such as weather conditions, natural disasters, or peak holiday periods. While we strive to ensure timely delivery, the exact arrival time cannot be guaranteed and is managed by the shipping carrier.
Shipping Options:
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Standard Delivery: Most orders are shipped within 3-7 business days. Larger items may utilize LTL shipping for safe handling.
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Handling Time: We handle shipments on business days (Monday - Friday), with a preparation time of 1-2 days.
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Additional Charges: Some items require additional shipping charges due to their size, weight, or special handling. These charges are specified on the product pages and are not eligible for shipping discounts.
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Exclusions: Gift cards, packaging, taxes, and prior purchases do not count toward the minimum purchase requirement for free shipping. This offer is valid only for shipments to U.S. addresses, including Puerto Rico.
Delivery Details:
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Estimates: Standard shipping within the US typically takes 3-7 business days. These are estimates and not guarantees.
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Shipping Restrictions: We ship to all 50 states, Washington, DC, U.S. territories, and APO/FPO/DPO addresses. Shipping options vary based on the delivery address.
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Remote Areas: Shipments to remote areas may incur additional charges or require pickup from a nearby shipping partner’s location.
Shipping Confirmation:
You will receive a shipping confirmation email with a tracking number as soon as your order is dispatched. If you do not receive this email immediately, please be assured that your items will arrive within the estimated delivery window provided at checkout.
Order Modifications:
If you need to cancel or modify your order, please contact our customer support immediately.
Issues with Delivery:
If your order shows as delivered but you have not received it, please contact the shipping carrier directly to resolve the issue. For persistent problems, contact our customer service at cs@everymarket.com.
Customer Support:
Our team is available 24/7 to assist you with any questions or concerns regarding your order. We are committed to ensuring a smooth shopping experience.
Return & Refund Policy Overview
Please review our return and refund policies below to ensure a smooth transaction process.
Return Policy
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Duration: You have 30 days from receiving your item to initiate a return.
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Condition: Items must be unworn, unwashed, with original tags and packaging intact.
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Shipping Costs: Customers are responsible for return shipping costs.
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Packaging: Ensure returned items are well-packaged to avoid damage during transit.
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Tracking: Use a trackable and insured shipping method as we are not liable for items lost or damaged on return.
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Initiating a Return: Contact us at cs@everymarket.com to start your return. We will provide a return shipping label and instructions upon approval. Returns without prior approval will not be accepted.
How to Return
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Method: Returns must be sent back by mail to the address provided in the return instructions.
Return Label
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Defective Products: Return labels are provided for defective items.
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Non-Defective Returns: Customers are responsible for obtaining their return shipping label.
Product Conditions for Return
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Eligible Products: Returns are only accepted for items in new condition.
Nonreturnable Items
Certain items are not eligible for return:
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Electronic devices after 30 days (e.g., computers, laptops, Kindles)
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Gift cards, prepaid game cards
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Perishable goods, live insects, some jewelry, some health and personal care items
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Customized or personalized products
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Items with special shipping restrictions
Refund Policy
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Window: Eligible products may be returned within 30 days of delivery for a refund.
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Refund Method: Refunds are processed to the original payment method or as store credit for items purchased with gift cards.
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Processing Time: Refunds are processed within 3-5 business days after we receive the return; please allow additional time for shipping and bank processing.
Claims
Inspect your order upon arrival and report any defects, damages, or incorrect items immediately to allow us to address the issue. For claims, contact our support team with details of the issue.
Exchange Policy
For the quickest service, return your original item and place a new order for the desired product once your return is accepted.
Return Address
EveryMarket Customer Service 2101 E Terra Ln, O'Fallon, MO 63366
Customer Support
Available 24/7 for any questions or assistance needed:
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Phone: +1 636-312-5925
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Email: cs@everymarket.com
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