sdsaData(企业所得税类预缴)
{
"a200000Ywbd": {//企业所得税月（季）度预缴纳税申报表（A类）
//纳税人信息
"nsrxxForm":{
"skssqq":"",//所属期起yyyy-mm-dd （必传必填）
"skssqz":"",//所属期止yyyy-mm-dd （必传必填）
"nsrmc":"",//纳税人名称（必传必填）
"nsrsbh":"",//纳税人识别号（必传必填）
"sbqylx":"0",//企业类型：0一般企业|1跨地区经营汇总纳税企业总机构|2跨地区经营汇总纳税企业分支机构（必传必填）
"xzqhszDm":"",//跨省总机构行政区划代码（省级行政区划代码），当总机构在外省的分支机构申报时需要传入（必传必填）
"yjfs":"1",//预缴方式：1按照实际利润额预缴|2按照上一纳税年度应纳税所得额平均额预缴|3按照税务机关确定的其他方法预缴（必传必填）
"sbrq1":""//申报日期yyy-mm-dd （必传）
},
//附报事项名称
"fbsxGrid": {
"fbsxGridlb": [
{
"ewbhgjz": "K01002",//二维编号，固定值
"fbsxMc": "扶贫捐赠支出全额扣除（本年累计，元）",//附报事项名称
"jehxxz": "0.00",//金额
"xxbz": "N"//选项标志，选中Y，未选中N
},
{
"ewbhgjz": "Y01001",//二维编号，固定值
"fbsxMc": "软件集成电路企业按新政策或原政策执行优惠（单选：原政策/新政策）",//附报事项名称
"jehxxz": "0",//原政策0/新政策1
"xxbz": "N"//选项标志，选中Y，未选中N
},
{
"ewbhgjz": "Y01002",//二维编号，固定值
"fbsxMc": "高新技术企业资格证书发证时间",//附报事项名称
"jehxxz": "2022-12",//日期选择（年月）
"xxbz": "N"//选项标志，选中Y，未选中N
}
]
},
//申报信息
"sbbxxForm": {
"gjxzhjzhy":"", //国家限制或禁止行业，Y:是|N:否
"sfsyxxwlqy": "Y",// 是否属于小型微利企业，Y:是|N:否（必传）
"qccyrs1":"",//第一季度季初从业人数 整数（必传）
"qmcyrs1":"",//第一季度季末从业人数 整数（必传）
"qccyrs2":"",//第二季度季初从业人数 整数（必传）
"qmcyrs2":"",//第二季度季末从业人数 整数（必传）
"qccyrs3":"",//第三季度季初从业人数 整数（必传）
"qmcyrs3":"",//第三季度季末从业人数 整数（必传）
"qccyrs4":"",//第四季度季初从业人数 整数（必传）
"qmcyrs4":"",//第四季度季末从业人数 整数（必传）
"qczcze1":"",//第一季度季初资产总额 精度2（必传）
"qmzcze1":"",//第一季度季末资产总额 精度2（必传）
"qczcze2":"",//第二季度季初资产总额 精度2（必传）
"qmzcze2":"",//第二季度季末资产总额 精度2（必传）
"qczcze3":"",//第三季度季初资产总额 精度2（必传）
"qmzcze3":"",//第三季度季末资产总额 精度2（必传）
"qczcze4":"",//第四季度季初资产总额 精度2（必传）
"qmzcze4":"",//第四季度季末资产总额 精度2（必传）
"cyrsPjz":"",//从业人数全年平均数 整数（必传）
"zczePjz":"",//资产总额全年平均数 精度2（必传）
"yysrLj": "0.00",//L1营业收入【本年累计金额】精度2（必传）
"yycbLj": "0.00",//L2营业成本【本年累计金额】精度2（必传）
"lrzeLj": "0.00",//L3利润总额【本年累计金额】精度2（必传）
"tdywjsdynssdeLj": "0.00",//L4加：特定业务计算的应纳税所得额【本年累计金额】精度2
"bzssrLj": "0.00",//L5减：不征税收入【本年累计金额】精度2
"gdzcjszjkctjeLj": "0.00",//L6减：资产加速折旧、摊销（扣除）调减额（填写A201020）【本年累计金额】精度2
"mssrLj": "0.00",//L7减：免税收入、减计收入、加计扣除（7.1+7.2+……）【本年累计金额】精度2
"sdjmLj": "0.00",// L8减：所得减免（8.1+8.2+……）【本年累计金额】精度2
"mbyqndksLj": "0.00",// L9减：弥补以前年度亏损【本年累计金额】精度2
"sjlreLj": "0.00",//L10实际利润额（3+4-5-6-7-8-9）\ 按照上一纳税年度应纳税所得额平均额确定的应纳税所得额【本年累计金额】精度2
"slLj": "0.00",//L11税率(25%)【本年累计金额】精度2
"ynsdseLj": "0.00",//12应纳所得税额（10×11）【本年累计金额】精度2
"jmsdseLj": "0.00",//L13减：减免所得税额（13.1+13.2+……）【本年累计金额】精度2
"sjyyjsdseLj": "0.00",//L14减：本年实际已缴纳所得税额【本年累计金额】精度2
"tdywyjzsdseLj": "0.00",//L15减：特定业务预缴（征）所得税额【本年累计金额】精度2
"ybtsdseLj": "0.00",//L16本期应补（退）所得税额（12-13-14-15） \ 税务机关确定的本期应纳所得税额【本年累计金额】精度2（必传）
"zjgybtsdseBq": "0.00",//L17总机构填报-总机构本期分摊应补（退）所得税额（18+19+20）【本年累计金额】精度2
"zjgftbl": "0.25",//L18总机构填报-总机构分摊比例 精度2
"zjgyftsdseBq":"0.00",//L18总机构填报-其中：总机构分摊应补（退）所得税额（15×总机构分摊比例）【本年累计金额】精度2
"zjgczjzftbl": "0.25",//L19总机构填报-财政集中分配比例 精度2
"czjzfpsdseBq":"0.00",//L19总机构填报-财政集中分配应补（退）所得税额（15×财政集中分配比例）【本年累计金额】精度2
"fzjgftbl": "0.50",//L20总机构填报-全部分支机构分摊比例 精度2
"dlscjybmftbl": "0.000000000000",//L20总机构填报-总机构具有主体生产经营职能部门分摊比例 支持精度12
"zjgdlscjybmyftsdseBq": "0.00",//L20总机构填报-总机构具有主体生产经营职能的部门分摊所得税额（15×全部分支机构分摊比例）×总机构具有主体生产经营职能部门分摊比例【本年累计金额】精度2
"fpbl": "0.0000000000",//L21分支机构填报-分支机构本期分摊比例 支持精度10
"fzjgfpsdseBq": "0.00",//L22分支机构填报-分支机构本期分摊应补（退）所得税额【本年累计金额】精度2
"zyjsrsjynseBq":"",//FZ1中央级收入实际应纳税额[本期：16行×60%或(18行+20行)×60%+19或22行×60%]【本年累计金额】精度2
"dfjsrynseBq":"",//FZ2地方级收入应纳税额[本期：16行×40%或(18行+20行)×40%或22行×40%]【本年累计金额】精度2
"jzmzlx":"",//23减：民族自治地区企业所得税地方分享部分：0无 1免征 2减征 3西藏地方分享优惠 4内蒙古小微地方分享优惠
"jzfd":"",//23减征幅度 精度2
"mzzzdqdfjmBq":"",//23本期实际减免金额（FZ2×减征幅度）【本年累计金额】精度2
"mzzzdqdfjmLj":"",//23.1本机构本年累计的（23行的本年累计）【本年累计金额】精度2
"mzzzdqdfjmzfjghjLj":"",//23.2本年累计应减免金额（总机构及分支机构的本年累计，总机构填报）【本年累计金额】精度2
"dfjsrsjynseBq":"",//FZ3地方级收入实际应纳税额（本期：FZ2-23）【本年累计金额】精度2
"sjybtsdseBq":"" //24实际应补（退）所得税额（本期：FZ1+FZ3）【本年累计金额】精度2
},
//纳税人其他信息
"nsrqtxxForm":{
"fddbr": "", //法定代表人（负责人）
"fddbrqzrq": "",//法定代表人签字日期 yyy-mm-dd
"kjzg": "", //会计主管
"tbrq1": "", //填报日期 yyy-mm-dd
"sfdlsb": "", //是否代理申报||Y,N（必传）
"blr": "", //办理人
"dlsbzjjg": "",//代理申报中介机构
"dlsbrq": "", //代理申报日期 yyy-mm-dd
"jbr": "", //经办人
"jbrzyzjhm": "", //经办人执业证件号码
"blrysfzjlxDm": "", //办理人员身份证件类型
"blrysfzjhm": "",//办理人员身份证件号码
"slr": "",//受理人
"slrq": "",////受理日期 yyy-mm-dd
"dljgtyshxydm":""//代理机构统一社会信用代码
},
//L7减：免税收入、减计收入、加计扣除，弹出的选项
"mssrGrid": {
"mssrGridlb": [
{
"ewbhgjz": "国债利息收入免征企业所得税", //优惠事项
"ewbhxh": "1", //二维表行序号
"jejslx": "01", //分组标识,保持默认01
"ssjmxzDm": "0004083904", //税收减免性质代码 //忽略 //忽略
"jejslxMc": "免税收入", //减免项目类别
"sxSelect": false, //是否选中
"yhjmje": "0.00", //本年累计金额 精度2
"yhswsx": "MSSR010", //代码
"zyywsrzb": "0.00" //主营业务收入占比 精度2
},
{
"ewbhgjz": "一般股息红利等权益性投资收益免征企业所得税",
"ewbhxh": "2",
"jejslx": "01",
"ssjmxzDm": "0004083909",
"jejslxMc": "免税收入",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "MSSR021",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "通过沪港通投资且连续持有H股满12个月取得的股息红利所得免征企业所得税",
"ewbhxh": "3",
"jejslx": "01",
"ssjmxzDm": "0004081518",
"jejslxMc": "免税收入",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "MSSR022",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "通过深港通投资且连续持有H股满12个月取得的股息红利所得免征企业所得税",
"ewbhxh": "4",
"jejslx": "01",
"ssjmxzDm": "0004081520",
"jejslxMc": "免税收入",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "MSSR023",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "创新企业CDR股息红利所得免征企业所得税",
"ewbhxh": "5",
"jejslx": "01",
"ssjmxzDm": "0004083910",
"jejslxMc": "免税收入",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "MSSR024",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "永续债利息收入免征企业所得税",
"ewbhxh": "6",
"jejslx": "01",
"ssjmxzDm": "0004083908",
"jejslxMc": "免税收入",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "MSSR025",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "符合条件的非营利组织的收入免征企业所得税",
"ewbhxh": "7",
"jejslx": "01",
"ssjmxzDm": "0004120601",
"jejslxMc": "免税收入",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "MSSR030",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "投资者从证券投资基金分配中取得的收入免征企业所得税",
"ewbhxh": "8",
"jejslx": "01",
"ssjmxzDm": "0004081516",
"jejslxMc": "免税收入",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "MSSR040",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "取得的地方政府债券利息收入免征企业所得税",
"ewbhxh": "9",
"jejslx": "01",
"ssjmxzDm": "0004081507",
"jejslxMc": "免税收入",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "MSSR050",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "中国清洁发展机制基金取得的收入免征企业所得税",
"ewbhxh": "10",
"jejslx": "01",
"ssjmxzDm": "0004061002",
"jejslxMc": "免税收入",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "MSSR060",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "中国保险保障基金有限责任公司取得的保险保障基金等收入免征企业所得税",
"ewbhxh": "11",
"jejslx": "01",
"ssjmxzDm": "0004081523",
"jejslxMc": "免税收入",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "MSSR070",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "中国奥委会取得北京冬奥组委支付的收入免征企业所得税",
"ewbhxh": "12",
"jejslx": "01",
"ssjmxzDm": "0004102907",
"jejslxMc": "免税收入",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "MSSR080",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "中国残奥委会取得北京冬奥组委分期支付的收入免征企业所得税",
"ewbhxh": "13",
"jejslx": "01",
"ssjmxzDm": "0004102909",
"jejslxMc": "免税收入",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "MSSR090",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "其他",
"ewbhxh": "14",
"jejslx": "01",
"ssjmxzDm": "0004129999",
"jejslxMc": "免税收入",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "MSSRQT",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "取得铁路债券利息收入减半征收企业所得税",
"ewbhxh": "15",
"jejslx": "01",
"ssjmxzDm": "0004121302",
"jejslxMc": "减计收入",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JJSR010",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "取得的社区家庭服务收入在计算应纳税所得额时减计收入",
"ewbhxh": "16",
"jejslx": "01",
"ssjmxzDm": "0004012706",
"jejslxMc": "减计收入",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JJSR020",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "综合利用资源生产产品取得的收入在计算应纳税所得额时减计收入",
"ewbhxh": "17",
"jejslx": "01",
"ssjmxzDm": "0004064005",
"jejslxMc": "减计收入",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JJSR030",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "金融机构取得的涉农贷款利息收入在计算应纳税所得额时减计收入",
"ewbhxh": "18",
"jejslx": "01",
"ssjmxzDm": "0004091510",
"jejslxMc": "减计收入",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JJSR041",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "保险机构取得的涉农保费收入在计算应纳税所得额时减计收入",
"ewbhxh": "19",
"jejslx": "01",
"ssjmxzDm": "0004091511",
"jejslxMc": "减计收入",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JJSR042",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "小额贷款公司取得的农户小额贷款利息收入在计算应纳税所得额时减计收入",
"ewbhxh": "20",
"jejslx": "01",
"ssjmxzDm": "0004091512",
"jejslxMc": "减计收入",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JJSR043",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "其他",
"ewbhxh": "21",
"jejslx": "01",
"ssjmxzDm": "0004129999",
"jejslxMc": "减计收入",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JJSRQT",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "企业投入基础研究支出加计扣除（按100%加计扣除）",
"ewbhxh": "28",
"jejslx": "01",
"ssjmxzDm": "",
"jejslxMc": "加计扣除",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JJKC031",
"zyywsrzb": "0.00"
},
{
"jejslx" : "01",
"yhswsx" : "JJKC014",
"ssjmxzDm" : "",
"ewbhgjz" : "企业开发新技术、新产品、新工艺发生的研究开发费用加计扣除（集成电路和工业母机企业按120%加计扣除）",
"sxSelect" : true,
"yhjmje" : "10.01",
"zyywsrzb" : "0.00",
"ewbhxh" : "30",
"jejslxMc" : "加计扣除"
},
{
"jejslx" : "01",
"yhswsx" : "JJKC024",
"ssjmxzDm" : "",
"ewbhgjz" : "企业为获得创新性、创意性、突破性的产品进行创意设计活动发生的相关费用加计扣除（集成电路和工业母机企业按120%加计扣除）",
"sxSelect" : true,
"yhjmje" : "10.01",
"zyywsrzb" : "0.00",
"ewbhxh" : "31",
"jejslxMc" : "加计扣除"
},
{
"jejslx": "01",
"yhswsx": "JJKC015",
"ssjmxzDm": "",
"ewbhgjz": "企业开发新技术、新产品、新工艺发生的研究开发费用加计扣除（按100%加计扣除）",
"sxSelect": false,
"yhjmje": "0.00",
"zyywsrzb": "0.00",
"ewbhxh": "32",
"jejslxMc": "加计扣除"
},
{
"jejslx": "01",
"yhswsx": "JJKC025",
"ssjmxzDm": "",
"ewbhgjz": "企业为获得创新性、创意性、突破性的产品进行创意设计活动发生的相关费用加计扣除（按100%加计扣除）",
"sxSelect": false,
"yhjmje": "0.00",
"zyywsrzb": "0.00",
"ewbhxh": "33",
"jejslxMc": "加计扣除"
}
]
},
//L8减：所得减免，弹出的选项
"sdjmGrid": {
"sdjmGridlb": [
{
"ewbhgjz": "从事农、林、牧、渔业项目的所得减免征收企业所得税（免税项目）", //优惠事项
"ewbhxh": "1", //二维表行序号
"jejslx": "nlmyyxm", //分组标识，保持默认值
"ssjmxzDm": "0004099905", //税收减免性质代码
"jejslxMc": "农、林、牧、渔业项目", //减免项目类别
"sxSelect": false, //是否选中
"yhjmje": "0.00", //本年累计金额 精度2
"yhswsx": "SD011", //代码
"zyywsrzb": "0.00" //主营业务收入占比 精度2
},
{
"ewbhgjz": "从事农、林、牧、渔业项目的所得减免征收企业所得税（减半项目）",
"ewbhxh": "2",
"jejslx": "nlmyyxm",
"ssjmxzDm": "0004099905",
"jejslxMc": "农、林、牧、渔业项目",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "SD012",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "从事国家重点扶持的公共基础设施项目（除农村饮水工程）投资经营的所得定期减免企业所得税",
"ewbhxh": "3",
"jejslx": "jcssxm",
"ssjmxzDm": "0004121105",
"jejslxMc": "国家重点扶持的公共基础设施项目",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "SD021",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "从事农村饮水工程新建项目投资经营的所得定期减免企业所得税",
"ewbhxh": "4",
"jejslx": "jcssxm",
"ssjmxzDm": "0004092303",
"jejslxMc": "国家重点扶持的公共基础设施项目",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "SD022",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "",
"ewbhxh": "5",
"jejslx": "hbjnxm",
"ssjmxzDm": "0004061004",
"jejslxMc": "从事符合条件的环境保护、节能节水项目的所得定期减免企业所得税",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "SD030",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "符合条件的一般技术转让项目所得减免征收企业所得税",
"ewbhxh": "6",
"jejslx": "jszrxm",
"ssjmxzDm": "0004021201",
"jejslxMc": "符合条件的技术转让项目",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "SD041",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "符合条件的中关村国家自主创新示范区特定区域技术转让项目所得减免征收企业所得税",
"ewbhxh": "7",
"jejslx": "jszrxm",
"ssjmxzDm": "0004021204",
"jejslxMc": "符合条件的技术转让项目",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "SD042",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "",
"ewbhxh": "8",
"jejslx": "qjfzjzxm",
"ssjmxzDm": "0004061008",
"jejslxMc": "实施清洁发展机制项目的所得定期减免企业所得税",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "SD050",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "",
"ewbhxh": "9",
"jejslx": "nyglxm",
"ssjmxzDm": "0004064001",
"jejslxMc": "符合条件的节能服务公司实施合同能源管理项目的所得定期减免企业所得税",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "SD060",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "线宽小于130纳米（含）的集成电路生产项目",
"ewbhxh": "10",
"jejslx": "nlmyyxm",
"ssjmxzDm": "0004021929",
"jejslxMc": "原有集成电路项目优惠政策（继续执行至到期）",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "SD071",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "线宽小于65纳米（含）或投资额超过150亿元的集成电路生产项目",
"ewbhxh": "11",
"jejslx": "nlmyyxm",
"ssjmxzDm": "0004021930",
"jejslxMc": "原有集成电路项目优惠政策（继续执行至到期）",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "SD072",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "线宽小于28纳米（含）的集成电路生产项目",
"ewbhxh": "12",
"jejslx": "jcdlscxm",
"ssjmxzDm": "0004021932",
"jejslxMc": "集成电路项目新优惠政策",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "SD073",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "国家鼓励的线宽小于65纳米（含）的集成电路生产项目",
"ewbhxh": "13",
"jejslx": "jcdlscxm",
"ssjmxzDm": "",
"jejslxMc": "集成电路项目新优惠政策",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "SD074",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "国家鼓励的线宽小于130纳米（含）的集成电路生产项目",
"ewbhxh": "14",
"jejslx": "jcdlscxm",
"ssjmxzDm": "",
"jejslxMc": "集成电路项目新优惠政策",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "SD075",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "",
"ewbhxh": "15",
"jejslx": "qtxm",
"ssjmxzDm": "0004129999",
"jejslxMc": "其他",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "SD999",
"zyywsrzb": "0.00"
}
]
},
//L13减：减免所得税额，弹出的选项
"jmsdGrid": {
"jmsdGridlb": [
{
"ewbhgjz": "符合条件的小型微利企业减免企业所得税", //优惠事项
"ewbhxh": "1", //二维表行序号
"jejslx": "xwqy", //分组标识，保持默认值
"ssjmxzDm": "", //税收减免性质代码
"jejslxMc": "小微企业", //减免项目类类别名称
"sxSelect": false, //是否选中
"yhjmje": "0.00", //本年累计金额 精度2
"yhswsx": "JMSE00100", //代码
"zyywsrzb": "0.00" //主营业务收入占比 精度2
},
{
"ewbhgjz": "高新技术企业减按15%的税率征收企业所得税",
"ewbhxh": "2",
"jejslx": "gxjsqy",
"ssjmxzDm": "0004024501",
"jejslxMc": "高新技术企业",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00201",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "经济特区和上海浦东新区新设立的高新技术企业在区内取得的所得定期减免企业所得税",
"ewbhxh": "3",
"jejslx": "gxjsqy",
"ssjmxzDm": "0004024404",
"jejslxMc": "高新技术企业",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00202",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "线宽小于0.8微米（含）的集成电路生产企业减免企业所得税",
"ewbhxh": "4",
"jejslx": "yyrjjcdlyhjxzx",
"ssjmxzDm": "0004021907",
"jejslxMc": "原有软件集成电路优惠继续执行至到期",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00301A",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "线宽小于0.25微米的集成电路生产企业减免企业所得税",
"ewbhxh": "5",
"jejslx": "yyrjjcdlyhjxzx",
"ssjmxzDm": "0004021917",
"jejslxMc": "原有软件集成电路优惠继续执行至到期",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00302A",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "投资额超过80亿元的集成电路生产企业减免企业所得税",
"ewbhxh": "6",
"jejslx": "yyrjjcdlyhjxzx",
"ssjmxzDm": "0004021918",
"jejslxMc": "原有软件集成电路优惠继续执行至到期",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00303A",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "新办集成电路设计企业减免企业所得税",
"ewbhxh": "7",
"jejslx": "yyrjjcdlyhjxzx",
"ssjmxzDm": "0004021914",
"jejslxMc": "原有软件集成电路优惠继续执行至到期",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00304A",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "符合条件的软件企业减免企业所得税",
"ewbhxh": "8",
"jejslx": "yyrjjcdlyhjxzx",
"ssjmxzDm": "0004021919",
"jejslxMc": "原有软件集成电路优惠继续执行至到期",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00305A",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "线宽小于130纳米（含）的集成电路生产企业减免企业所得税",
"ewbhxh": "9",
"jejslx": "yyrjjcdlyhjxzx",
"ssjmxzDm": "0004021927",
"jejslxMc": "原有软件集成电路优惠继续执行至到期",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00308A",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "线宽小于65纳米（含）或投资额超过150亿元的集成电路生产企业减免企业所得税",
"ewbhxh": "10",
"jejslx": "yyrjjcdlyhjxzx",
"ssjmxzDm": "0004021928",
"jejslxMc": "原有软件集成电路优惠继续执行至到期",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00309A",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "国家鼓励的线宽小于28纳米（含）集成电路生产企业减免企业所得税",
"ewbhxh": "11",
"jejslx": "rjjcdlqyxzc",
"ssjmxzDm": "0004021935",
"jejslxMc": "软件集成电路企业新政策",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00301B",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "国家鼓励的线宽小于65纳米（含）集成电路生产企业减免企业所得税",
"ewbhxh": "12",
"jejslx": "rjjcdlqyxzc",
"ssjmxzDm": "0004021936",
"jejslxMc": "软件集成电路企业新政策",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00302B",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "国家鼓励的线宽小于130纳米（含）集成电路生产企业减免企业所得税",
"ewbhxh": "13",
"jejslx": "rjjcdlqyxzc",
"ssjmxzDm": "0004021937",
"jejslxMc": "软件集成电路企业新政策",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00303B",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "国家鼓励的集成电路设计企业减免企业所得税",
"ewbhxh": "14",
"jejslx": "rjjcdlqyxzc",
"ssjmxzDm": "0004021938",
"jejslxMc": "软件集成电路企业新政策",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00304B",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "国家鼓励的重点集成电路设计企业减免企业所得税",
"ewbhxh": "15",
"jejslx": "rjjcdlqyxzc",
"ssjmxzDm": "0004021939",
"jejslxMc": "软件集成电路企业新政策",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00305B",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "国家鼓励的集成电路装备企业减免企业所得税",
"ewbhxh": "16",
"jejslx": "rjjcdlqyxzc",
"ssjmxzDm": "0004021940",
"jejslxMc": "软件集成电路企业新政策",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00306B",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "国家鼓励的集成电路材料企业减免企业所得税",
"ewbhxh": "17",
"jejslx": "rjjcdlqyxzc",
"ssjmxzDm": "0004021941",
"jejslxMc": "软件集成电路企业新政策",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00307B",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "国家鼓励的集成电路封装、测试企业减免企业所得税",
"ewbhxh": "18",
"jejslx": "rjjcdlqyxzc",
"ssjmxzDm": "0004021942",
"jejslxMc": "软件集成电路企业新政策",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00308B",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "国家鼓励的软件企业减免企业所得税",
"ewbhxh": "19",
"jejslx": "rjjcdlqyxzc",
"ssjmxzDm": "0004021943",
"jejslxMc": "软件集成电路企业新政策",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00309B",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "国家鼓励的重点软件企业减免企业所得税",
"ewbhxh": "20",
"jejslx": "rjjcdlqyxzc",
"ssjmxzDm": "0004021944",
"jejslxMc": "软件集成电路企业新政策",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00310B",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "技术先进型服务企业（服务外包类）减按15%的税率征收企业所得税",
"ewbhxh": "21",
"jejslx": "jsxjxfwqy",
"ssjmxzDm": "0004023005",
"jejslxMc": "技术先进型服务企业",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00401",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "技术先进型服务企业（服务贸易类）减按15%的税率征收企业所得税",
"ewbhxh": "22",
"jejslx": "jsxjxfwqy",
"ssjmxzDm": "0004023006",
"jejslxMc": "技术先进型服务企业",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00402",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "动漫企业自主开发、生产动漫产品定期减免企业所得税",
"ewbhxh": "23",
"jejslx": "whhbcjrdtslx",
"ssjmxzDm": "0004103206",
"jejslxMc": "文化、环保、残疾人等特殊类型企业优惠",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00501",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "经营性文化事业单位转制为企业的免征企业所得税",
"ewbhxh": "24",
"jejslx": "whhbcjrdtslx",
"ssjmxzDm": "0004103215",
"jejslxMc": "文化、环保、残疾人等特殊类型企业优惠",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00502",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "符合条件的生产和装配伤残人员专门用品企业免征企业所得税",
"ewbhxh": "25",
"jejslx": "whhbcjrdtslx",
"ssjmxzDm": "0004012705",
"jejslxMc": "文化、环保、残疾人等特殊类型企业优惠",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00503",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "从事污染防治的第三方企业减按15%的税率征收企业所得税",
"ewbhxh": "26",
"jejslx": "whhbcjrdtslx",
"ssjmxzDm": "0004061010",
"jejslxMc": "文化、环保、残疾人等特殊类型企业优惠",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00504",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "设在西部地区的鼓励类产业企业减按15%的税率征收企业所得税",
"ewbhxh": "27",
"jejslx": "qyxyhzc",
"ssjmxzDm": "0004033308",
"jejslxMc": "区域性优惠政策",
"sxSelect": false,
"yhjmje": "0.00",
"zyywsrzb" : "0.00",////主营业务收入占比
"yhswsx": "JMSE00601",
},
{
"ewbhgjz": "新疆困难地区新办企业定期减免企业所得税",
"ewbhxh": "28",
"jejslx": "qyxyhzc",
"ssjmxzDm": "0004033304",
"jejslxMc": "区域性优惠政策",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00602",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "新疆喀什、霍尔果斯特殊经济开发区新办企业定期免征企业所得税",
"ewbhxh": "29",
"jejslx": "qyxyhzc",
"ssjmxzDm": "0004033303",
"jejslxMc": "区域性优惠政策",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00603",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "上海自贸试验区临港新片区的重点产业企业减按15%的税率征收企业所得税",
"ewbhxh": "30",
"jejslx": "qyxyhzc",
"ssjmxzDm": "0004030301",
"jejslxMc": "区域性优惠政策",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00605",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "海南自由贸易港鼓励类企业减按15%税率征收企业所得税",
"ewbhxh": "31",
"jejslx": "qyxyhzc",
"ssjmxzDm": "0004039902",
"jejslxMc": "区域性优惠政策",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00606",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "福建平潭综合实验区企业减按15%税率征收企业所得税",
"ewbhxh": "32",
"jejslx": "qyxyhzc",
"ssjmxzDm": "",
"jejslxMc": "区域性优惠政策",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00607",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "深圳前海深港现代服务业合作区企业减按15%税率征收企业所得税",
"ewbhxh": "33",
"jejslx": "qyxyhzc",
"ssjmxzDm": "",
"jejslxMc": "区域性优惠政策",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00608",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "横琴粤澳深度合作区企业减按15%税率征收企业所得税",
"ewbhxh": "34",
"jejslx": "qyxyhzc",
"ssjmxzDm": "",
"jejslxMc": "区域性优惠政策",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00609",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "南沙先行启动区鼓励类产业企业减按15%税率征收企业所得税",
"ewbhxh": "35",
"jejslx": "qyxyhzc",
"ssjmxzDm": "",
"jejslxMc": "区域性优惠政策",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00610",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "北京冬奥组委、北京冬奥会测试赛赛事组委会免征企业所得税",
"ewbhxh": "36",
"jejslx": "zxyh",
"ssjmxzDm": "0004102905",
"jejslxMc": "专项优惠",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE00901",
"zyywsrzb": "0.00"
},
{
"ewbhgjz": "其他",
"ewbhxh": "37",
"jejslx": "qtyh",
"ssjmxzDm": "0004129999",
"jejslxMc": "其他",
"sxSelect": false,
"yhjmje": "0.00",
"yhswsx": "JMSE99999",
"zyywsrzb": "0.00"
}
]
}
},
"a201020Ywbd": {//固定资产加速折旧(扣除)优惠明细表
"gdzcjszjkcMxbGrid": {
"gdzcjszjkcmxbGridlb": [
{
"ewbhxh": "1", //二维表行序号
"ewbhgjz": "HJ_JSZJ", //二维表行关键字
"hmc": "一、加速折旧、摊销（不含一次性扣除，2+3+4+5+6+7）", //二维表行名称
"yhswsx":"HJ_JSZJ", //优惠税务事项
"ssjmxzDm":"HJ_JSZJ", //税收减免性质代码
"zcyz": "0.00",//C1本年享受优惠的资产原值 精度2
"zzzjjeLj": "0.00",//C2本年累计折旧/摊销（扣除）金额 - 账载折旧/摊销金额 精度2
"azssybgdjsdzjjeLj": "0.00",//C3本年累计折旧/摊销（扣除）金额 - 按照税收一般规定计算的折旧金额 精度2
"xsjszjyhjsdzjjeLj": "0.00",//C4本年累计折旧/摊销（扣除）金额 - 享受加速折旧优惠计算的折旧金额 精度2
"nstjjeLj": "0.00",//C5本年累计折旧/摊销（扣除）金额 - 纳税调减金额 精度2
"xsjszjyhjeLj": "0.00" //C6本年累计折旧/摊销（扣除）金额 - 享受加速折旧/摊销优惠金额 精度2
},
{
"ewbhxh": "2",
"hmc": "（一）重要行业固定资产加速折旧",
"yhswsx": "JSZJ0010",
"ssjmxzDm": "0004129927",
"zcyz": "0",
"zzzjjeLj": "0",
"azssybgdjsdzjjeLj": "0",
"xsjszjyhjsdzjjeLj": "0",
"nstjjeLj": "0",
"xsjszjyhjeLj": "0",
"ewbhgjz": "ZYHY_GDZC_JSZJ"
},
{
"ewbhxh": "3",
"hmc": "（二）其他行业研发设备加速折旧",
"yhswsx": "JSZJ0020",
"ssjmxzDm": "0004129921",
"zcyz": "0",
"zzzjjeLj": "0",
"azssybgdjsdzjjeLj": "0",
"xsjszjyhjsdzjjeLj": "0",
"nstjjeLj": "0",
"xsjszjyhjeLj": "0",
"ewbhgjz": "QTHY_GDZC_JSZJ"
},
{
"ewbhxh": "4",
"hmc": "（三）海南自由贸易港企业固定资产加速折旧",
"yhswsx": "JSZJ0030",
"ssjmxzDm": "0004039905",
"zcyz": "0",
"zzzjjeLj": "0",
"azssybgdjsdzjjeLj": "0",
"xsjszjyhjsdzjjeLj": "0",
"nstjjeLj": "0",
"xsjszjyhjeLj": "0",
"ewbhgjz": "HNZM_GDZC_JSZJ"
},
{
"ewbhxh": "5",
"hmc": "（四）海南自由贸易港企业无形资产加速摊销",
"yhswsx": "JSZJ0040",
"ssjmxzDm": "0004039906",
"zcyz": "0",
"zzzjjeLj": "0",
"azssybgdjsdzjjeLj": "0",
"xsjszjyhjsdzjjeLj": "0",
"nstjjeLj": "0",
"xsjszjyhjeLj": "0",
"ewbhgjz": "HNZM_WXZC_JSZJ"
},
{
"ewbhxh": "6",
"hmc": "（五）横琴粤澳深度合作区企业固定资产加速折旧",
"yhswsx": "JSZJ0050",
"ssjmxzDm": "0004039910",
"zcyz": "0",
"zzzjjeLj": "0",
"azssybgdjsdzjjeLj": "0",
"xsjszjyhjsdzjjeLj": "0",
"nstjjeLj": "0",
"xsjszjyhjeLj": "0",
"ewbhgjz": "HQEO_GDZC_JSZJ"
},
{
"ewbhxh": "7",
"hmc": "（六）横琴粤澳深度合作区企业无形资产加速摊销",
"yhswsx": "JSZJ0060",
"ssjmxzDm": "0004039911",
"zcyz": "0",
"zzzjjeLj": "0",
"azssybgdjsdzjjeLj": "0",
"xsjszjyhjsdzjjeLj": "0",
"nstjjeLj": "0",
"xsjszjyhjeLj": "0",
"ewbhgjz": "HQEO_WXZC_JSZJ"
},
{
"ewbhxh": "8",
"hmc": "二、固定资产、无形资产一次性扣除（9+10+11+12+13）",
"yhswsx": "YCKC_HJ",
"ssjmxzDm": "YCKC_HJ",
"zcyz": "0",
"zzzjjeLj": "0",
"azssybgdjsdzjjeLj": "0",
"xsjszjyhjsdzjjeLj": "0",
"nstjjeLj": "0",
"xsjszjyhjeLj": "0",
"ewbhgjz": "YCKC_HJ"
},
{
"ewbhxh": "9",
"hmc": "（一）500万元以下设备器具一次性扣除",
"yhswsx": "JSZJ1010",
"ssjmxzDm": "0004129926",
"zcyz": "0",
"zzzjjeLj": "0",
"azssybgdjsdzjjeLj": "0",
"xsjszjyhjsdzjjeLj": "0",
"nstjjeLj": "0",
"xsjszjyhjeLj": "0",
"ewbhgjz": "L500W_GDZC_YCKC"
},
{
"ewbhxh": "10",
"hmc": "（二）海南自由贸易港企业固定资产一次性扣除",
"yhswsx": "JSZJ1030",
"ssjmxzDm": "0004039903",
"zcyz": "0",
"zzzjjeLj": "0",
"azssybgdjsdzjjeLj": "0",
"xsjszjyhjsdzjjeLj": "0",
"nstjjeLj": "0",
"xsjszjyhjeLj": "0",
"ewbhgjz": "HNZM_GDZC_YCKC"
},
{
"ewbhxh": "11",
"hmc": "（三）海南自由贸易港企业无形资产一次性扣除",
"yhswsx": "JSZJ1040",
"ssjmxzDm": "0004039904",
"zcyz": "0",
"zzzjjeLj": "0",
"azssybgdjsdzjjeLj": "0",
"xsjszjyhjsdzjjeLj": "0",
"nstjjeLj": "0",
"xsjszjyhjeLj": "0",
"ewbhgjz": "HNZM_WXZC_YCKC"
},
{
"ewbhxh": "12",
"hmc": "横琴粤澳深度合作区企业固定资产一次性扣除",
"yhswsx": "JSZJ1050",
"ssjmxzDm": "0004039908",
"zcyz": "0",
"zzzjjeLj": "0",
"azssybgdjsdzjjeLj": "0",
"xsjszjyhjsdzjjeLj": "0",
"nstjjeLj": "0",
"xsjszjyhjeLj": "0",
"ewbhgjz": "HQEO_GDZC_YCKC"
},
{
"ewbhxh": "13",
"hmc": "横琴粤澳深度合作区企业无形资产一次性扣除",
"yhswsx": "JSZJ1060",
"ssjmxzDm": "0004039909",
"zcyz": "0",
"zzzjjeLj": "0",
"azssybgdjsdzjjeLj": "0",
"xsjszjyhjsdzjjeLj": "0",
"nstjjeLj": "0",
"xsjszjyhjeLj": "0",
"ewbhgjz": "HQEO_WXZC_YCKC"
},
{
"ewbhxh": "14",
"hmc": "合计（1+8）",
"yhswsx": "HJ",
"ssjmxzDm": "HJ",
"zcyz": "0",
"zzzjjeLj": "0",
"azssybgdjsdzjjeLj": "0",
"xsjszjyhjsdzjjeLj": "0",
"nstjjeLj": "0",
"xsjszjyhjeLj": "0",
"ewbhgjz": "HJ"
}
]
}
}
,
"a202000Ywbd":{//企业所得税汇总纳税分支机构所得税分配表
//总结构信息
"zjgxxForm":{
"zjgmc": "", //总机构名称
"zjgnsrsbh": "", //总机构纳税人识别号
"ynsdse": "0.00",//应纳所得税额 精度2
"zjgftsdse": "0.00",//总机构分摊所得税额 精度2
"zjgczjzfpsdse": "0.00",//总机构财政集中分配所得税 精度2
"fzjgftdsdse": "0.00", //分支机构分摊的所得税额 精度2
"sfxsdfjm": "",//是否享受地方减免
"xsdfjmfd": "" //享受地方减免幅度 精度2
},
//分支机构信息
"fzjgxxGrid":{
"fzjgxxGridlb":[
{
"fzjgdjxh": "",//分支机构登记序号
"fzjgzgswjDm": "",//分支机构税务机关代码
"fzjglxlb": "",//分支机构类型类别
"fzjgnsrsbh": "",//纳税人识别号
"fzjgmc": "", //分支机构名称
"fzjgsrze": "0.00",//收入总额 精度2
"fzjggzze": "0.00",//工资总额 精度2
"fzjgzcze": "0.00",//资产总额 精度2
"fpbl": "0.000000000000", //分配比例 支持精度12
"fpse": "0.00",//分支机构分配税额 精度2
"sfxsdfjm": "", //是否享受地方减免
"xsdfjmje": "0.00",//享受地方减免金额 精度2
"xsdfjmfd": "0.000000",//享受地方减免幅度 支持精度6
"fzjgxsqyxyhqk":""//分支机构享受区域性优惠情况 1、西部大开发15%税率 2、海南自贸港15%税率 3、广东横琴、福建平潭、深圳前海等地15%税率
}
]
},
"hj":{//合计行【2023年1月增加合计行】
"fzjgsrzeHj":"0.00",//收入总额合计
"fzjggzzeHj":"0.00",//工资总额合计
"fzjgzczeHj":"0.00",//资产总额合计
"fpblHj":"0.00",//分配比例合计
"xsdfjmjeHj":"0.00",//享受地方减免金额合计
"fpseHj":"0.00"//分配所得额合计
}
},
"cgwgqyxxbgbYwbd":{//参股外国企业信息报告表
//报告人信息
"bgrxxForm":{
"qymc":"", //企业名称
"nsrsbh":"" //纳税识别号
},
//参股外国企业信息报告表
"cgwgqyxxbgbVO":[
{
"index":1, //序列号
"wgqyxxForm":{ //被投资外国企业信息
"mxxh":"", //明细序号
"wgqyzwmc":"",//外国企业中文名称
"wgqyzwcld":"",//外国企业中文成立地
"wgqywwmc":"",//外国企业外文名称
"wgqywwcld":"",//外国企业外文成立地
"szgnssbh":"",//所在国纳税识别号
"zyywlx":"",//主营业务类型
"zyywlxmc":"",//主营业务类型名称
"bgrcgbl":""//报告人持股比例
},
"gdxxGrid":{//持有外国企业10%以上股份或有表决权股份的其他股东情况
"gdxxGridlb":[
{
"mxxh":"",//明细序号
"cggdzwmc":"",//持股股东中文名称
"cggdwwmc":"",//持股股东外文名称
"jzdhcldzw":"",//居住地或成立地中文
"jzdhcldww":"",//居住地或成立地外文
"cglx":"",//持股类型 1：有表决权股份，2：无表决权股份
"cglxmc":"",//持股类型名称
"cgbl":"",//持股比例
"qyfeqsrq":""//权益份额的起始日期
}
]
},
"dsxxGrid":{//中国居民个人担任外国企业高管或董事情况
"dsxxGridlb":[
{
"mxxh":"",//明细序号
"zgmjgrxm":"",//中国居民个人姓名
"zgjnczd":"",//中国境内常住地
"sfzjlx":"",//身份证件类型
"sfzjlxmc":"",//身份证件类型名称
"sfzjhm":"",//身份证件号码
"zw":"",//职务
"rzrqq":"",//任职日期起
"rzrqz":""//任职日期止
}
]
},
"sggfxxGrid":{//报告人收购外国企业股份情况
"sggfxxGridlb":[
{
"mxxh":"",//明细序号
"bsggflx":"",//被收购股份类型 1：有表决权股份，2：无表决权股份
"bsggflxmc":"",//被收购股份类型名称
"jyrq":"",//交易日期
"sgfs":"",//收购方式
"sgqbgrzwgqycgfe":"",//收购前报告人在外国企业持股份额
"sghbgrzwgqycgfe":""//收购后报告人在外国企业持股份额
}
]
},
"czgfxxGrid":{//报告人处置外国企业股份情况
"czgfxxGridlb":[
{
"mxxh":"",//明细序号
"bczgflx":"",//被处置股份类型 1：有表决权股份，2：无表决权股份
"bczgflxmc":"",//被处置股份类型名称
"czrq":"",//处置日期
"czfs":"",//处置方式
"czqbgrzwgqycgfe":"",//处置前报告人在外国企业持股份额
"czhbgrzwgqycgfe":""//处置后报告人在外国企业持股份额
}
]
}
}
]
},
"dynsbabYwbd":{//技术成果投资入股企业所得税递延纳税备案表
"dynsbabGrid":{
"dynsbabGridlb": [
{
"rowNum":"1",//行号 （必填）
"jscgmc":"测试名称",//技术成果名称
"jscglx": "1",//技术成果类型 1：专利技术｜2：计算机软件著作权｜3：集成电路布图设计权｜4：植物新品种（权）｜5：生物医药新品种｜Z：其他技术成果
"jscgbh": "1234567",//技术成果编号
"gyjz": "10.00",//公允价值
"jsjc": "20.00",//计税基础
"gqqdsj": "2022-09-01",//股权取得时间 yy-mm-dd
"dysd": "-10.00",//递延所得 (计算逻辑：公允价值-计税基础=递延所得)
"btzqymc": "测试企业",//被投资企业名称
"btznsrsbh": "111222333444D",//被投资纳税人识别号
"swjgmc": "测试机关",//税务机关名称
"sfwglqy": "Y",//与投资方是否为关联企业 Y：是｜N：否
"bz": "测试备注"//备注
}
]
}
}
}修改于 2024-08-14 09:31:06