在去年的所得税汇算工作中,全面使用了“企业所得税年度纳税申报表”,在具体应用过程中,我们发现个别项目与平时所用的“企业所得税纳税申报表”有相矛盾的地方,现提出来与大家共同探讨。 一、特许权使用费收入与无形资产转让收入项目 1、问题分析: (一)“企业所得税年度纳税申报表”(豫地税SB004,以下 In the last year’s income tax payment work, the full use of the “Enterprise Income Tax Annual Tax Return”, in the specific application process, we found that individual projects and usually used “corporate income tax return” there is a contradiction between, are Come out with everyone to discuss. A, royalties and income from intangible assets transfer income project 1, Problem Analysis: (A) “Enterprise Income Tax Annual Tax Return” (Yu tax SB004, the following