像我这种英语不好的人，写英文报告的时候，最后一页的所得税调整，往往不知道如何正确表达，发一个参考给大家，来源于一个同事的提供，我也希望大家有更多的干货可以拿来分享。
分享是学习的一种最有效的途径，财务审计也完全没有什么神秘的东西，国内的财务审计水平如果要提高，必须要开源，我也真的很想做成一个财务审计行业的github。
Reconciliation of Taxable Income for the year ended 31 December 2015 |
Total profit |
Add: |
Tax surcharge, Penalty and confiscatory Financial loss |
Charitable donation exceeding 12% of annual total profit Non-charitable donation Sponsorship expenditures |
Unapproved provision for bad debts |
Unapproved provision for the decline in value of inventories |
Unapproved provision for the decline in value of intangible assets |
Expenses resulting from the use of Non-taxable Income for expenditures |
Commercial insurance premium paid for employees |
The portion of interest expenditure paid by a non-financial institution to financial institution which exceeds the normal lending rate of similar loans with same term |
Management fee payment between companies |
Walfare benefits expenses in excess of 14% of the total wages |
The employee's education expense in excess of 2.5% of the total wages |
Labor union expenditure in excess of 2% of the total wages |
Supplementary medical insurances in excess of 2% of the total wages |
Supplementary pension in excess of 2% of the total wages |
Entertainment expenses in excess of the prescribed cap |
Advertisement and business promotion expenses in excess of the prescribed cap |
The portion of interest expenditure exceeding the ratio of debt investment versus equity investment from related parties |
Depreciation of fixed assets leased out under a financing lease arrangement |
Difference resulting from the depreciation methods or periods for fixed assets which is not in compliance with tax regulations |
Difference resulting from the amortization methods or periods for intangible assets which is not in compliance with tax regulations |
Amortization of self-developed intangible assets of which the research and development expenses have been deducted for CIT purpose |
Difference resulting from amortization of long-term deferred expenditures which is not in compliance with tax regulations |
Less: |
Interest incomes from treasury bonds |
Dividends, bonuses and other equity investment gains generated between qualified resident enterprises |
Income from the qualified technology transfer |
Additional deduction of R&D expenditures |
Additional deduction of salary payment for settling disabled employees |
70% of the investment made by the qualified VC investment enterprise |
10% of the taxable income of the qualified company that effectively uses resources in its production |
Other deductible items |
Tax loss bought forward from prior years |
Taxable income (A) |
Multiply by: income tax rate (B) |
Income Tax (A)*(B) |
Less: 10% of investment on the Environmental-Protection Equipments,Energy-Saving/Water-Saving Equipments,Production Safety Equipments |
Net Income Tax |
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