2014年11月,国家税务总局发布《企业所得税年度纳税申报表(A类,2014年版)》(以下简称“新申报表”),取代了2008年版企业所得税年度纳税申报表(以下简称“老申报表”)。为便于纳税人和涉税中介从业者学习、理解、填报新申报表,笔者作为一名亲历申报表修订的所得税税收工作者,在此与大家分享2014版《企业所得税年度纳税申报表》的变化。一、新申报表的主要特点新申报表有41张表,与老申报表的16张表格相 In November 2014, the State Administration of Taxation released the “Annual Tax Return of Enterprise Income Tax (Type A, 2014 Edition)” (hereinafter referred to as the “new declaration”), replacing the 2008 edition of the Enterprise Income Tax Annual Tax Return (hereinafter referred to as the “ ”Old declaration“). In order to facilitate taxpayers and tax practitioners to learn, understand and fill in new declarations, the author, as a witness to the income tax returns, declare the tax return workers to share with you the 2014 edition of the ”Enterprise Income Tax Annual Tax Return" changes . First, the main features of the new declaration The new declaration has 41 tables, and the old declaration of the 16 forms