中华人民共和国国家税务局
中华人民共和国国家税务局
STATE TAX BUREAU，THE PEOPLE’S REPUBLIC OF CHINA
外商投资企业清算所得税申报表
LIQUIDATION INCOME TAX RETURN FOR ENTERPRISES
WITH FOREIGN INVESTMENT
清算期间：自    年  月  日至    年  月  日                                    填表日期    年  月  日
Liquidation Period: From _____date _____month ____year                      Date of filling: ____date ____month ____year
                    To ____date ____month ____year                      金额单位：人民币元
                                                                            Monetary Unit: RMB Yuan
纳税人编码
Tax payer’s file number
根据《中华人民共和国外商投资企业和外国企业所得税法》第十八条及其实施细则第八条第四款的规定，特制定本表。你企业应当将清算所得（亏损），如实填写本表，报送当地税务机关，并附送清算资产会计报表、中国注册会计师的查账报告及有关的说明材料。
This form is designed in accordance with the provisions of Article 18 of the INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA FOR ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES and Article 8 Paragraph 4 of THE DETAILED RULES AND REGULATIONS FOR THE IMPLEMENTATION OF THE INCOME TAX LAW OF THE PROPLE’S REPUBLIC OF CHINA FOR ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES .You should fill out this return truly and correctly and submit it to local tax authorities together with liquidation balance sheet ,audit report signed by a C.P.A Registered in China and other supporting documents.
企业名称
Name of enterprise
地址
Address
Post code
电话号码
Tel. number
业别
Kind of business
终止生产经营日期
Date of termination of production or business operation
银行帐号
A/C number
项目
Items
帐载金额
Amount per book
自行依法调整后金额
Self-adjusted amount according to the law
应纳税所得额的计算
Computation of taxable income:
1、全部资产（财产）Total assets of property
2、各项负债Liabilities
3、各项损失Losses
4、企业未分配利润Enterprise’s undistributed profits
5、各项基金Funds
6、清算费用Liquidation expenses
7、实缴资本Paid-in capital
8、应纳税所得额Taxable income(1-2-3-4-5-6-7)
应纳企业所得税额的计算
Computation of enterprise income tax:
9、税率% Tax rate
10、应纳企业所得税额Enterprise income tax 8×9
应纳地方所得税额的计算
Computation of local income tax:
11、税率% Tax rate
12、应纳地方所得税额Local income tax 8×11
授权代理人
Authorized agent
（如果你以委托代理申报人，请填写下列资料）
为代理一切税务事宜，现授权______________________________（地址）______________________ 为本企业的代理申报人。任何与本申报表有关的来往文件都可寄予此人。
授权人签字：______________________
(Fill out the following if you have appointed an agent)
For purposes of handling the tax affairs, I hereby authorize________________
( address ) _____________________ to act on behalf of my company . All documents concerned with this return may be posted to the agent.
Signature ______________________
声明
Declaration：
我声明：此纳税申报表是根据《中华人民共和国外商投资企业和外国企业所得税法》的规定填报的，我确信它是真实的、可靠的、完整的。      声明人签字：_______________
I declare that this return had been completed according to THE INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA FOR ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES.I believe that all statements contained in this return are true, correct and complete.
Signature ________________
会计主管人签字：                              代理申报人签字：                              企业盖章
Accountant General ( Signature )              Agent ( Signature )                            Enterprise ( Seal )
收到日期
接受人
审核日期
主管税务机关盖章
主管税务官员签字
审核记录
填表须知
一、 本表适用于外商投资企业（以下简称企业）对清算所得税的申报。
二、 企业报送本表的同时，还应报送与清算资产有关的会计报表及其他有关附表，附送详细的说明材料，包括与申报清算所得税有关的负债、损失、未分配利润、基金、清算费用等情况的说明材料。
三、 企业进行清算，不论有无清算所得，都应当在办理工商注销登记之前向当地税务机关报送本表，并附送第二条所列的有关报表和说明材料。在填写此表时，如帐载金额与自行依法调整后金额不符的，应同时报送调整项目的附表。
四、 企业不能按规定期限报送本表时，应当在规定的报送期限内提交申请，经当地税务机关批准，可以适当延长期限。
五、 未按规定期限向税务机关报送清算所得税申报表、清算资产会计报表及其他有关报表和说明材料的，依照税法第二十三条的规定，予以处罚。
六、 清算所得为外国货币的，映按照国家外汇管理机关公布的外汇牌价折合成人民币缴纳税款，并附送有关折算附表。
七、 填写此表要用中文，也可用中、外两种文字填写。
八、 本表各栏的填写如下：
1. 纳税人编码：填写办理税务登记时，由主管税务机关所确定的税务编码。
2. 清算期间：填写企业终止生产经营之日至办理完清算事务之日止的期间。
3. 填表日期：填写办理纳税申报表的实际日期。
4. 企业名称：填写企业办理工商登记的名称。
5. 银行帐号：填写在中国境内开户银行的名称和款项结算帐号，如系多家开户银行，应分别列明。
6. 全部资产（或财产）：填写企业根据生产规模需要实际投入的基本建设资金和生产经营流动资金的总和。
7. 各项负债：填写企业借入或应付的各种债务的总和。
8. 各项损失：填写企业生产、经营过程中各项无法收回的资金及财产。
9. 企业未分配利润：填写企业股东及投资者按其股份及投资协议应分配而尚未分配的利润额。
10. 各项基金：填写企业依照规定提取的生产发展基金、福利基金等结余余额。
11. 清算费用：填写企业在清算过程中所发生的与清算业务有关的各项费用支出。
12. 实缴资本：填写企业股东及投资者实际缴入的资本额。
13. 声明人：填写法定代表人姓名。如法定代表人不在时，可填写代理人申报人姓名。
Instructions
1. This return is applicable to income taxation on the liquidation income of the enterprise with foreign investment (hereafter referred to as “the enterprise”).
2. The enterprise should submit the return together with accounting statements and documents in relation to the liquidation , as well as detailed supporting documents including those concerning such relevant items as liabilities ,losses ,undistributed profits ,funds ,liquidation expenses.
3. When the enterprise goes into liquidation , regardless whether there is liquidation income ,the return should be filed with the tax authorities before cancellation of business
Registration .The statements and documents mentioned in 2 should be submitted together with the return .In case the amount per book does not coincide with the self-adjusted amount according to the law , the supporting documents about the adjustments should be submitted .
4. In case of inability to file the return within the prescribed time limit , application should be submitted to the local tax authorities within the prescribed time limit and the time limit may be appropriately extended upon the tax authorities approval.
5. In case of failure to submit the return or the above-mentioned documents within the prescribed time limit , punishment shall be inflicted in accordance with Article 23 of the Tax Law.
6. Liquidation income in foreign currency shall be converted into Renminbi according to the exchange rate quoted by the state exchange control authorities for purpose of tax payment .A supporting document about the convertion shall be submitted together with the return.
7. This form should be filled out in Chinese language or both in Chinese and foreign languages.
代理税务8. Instruction for filling out following items:

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