企业所得税网上申报系统操作手册《适用于纳税人申报》山东省国家税务局山东和华中税信息技术有限公司2009.2目录1系统概述...............................................................................................................................................11.1系统运行环境..............................................................................................................................11.2系统适用范围..............................................................................................................................12WEB申报方式优点............................................................................................................................12.1全省统一模式..............................................................................................................................12.2多种申报方式..............................................................................................................................22.3操作方便简单..............................................................................................................................22.4软件升级方便..............................................................................................................................32系统登录及公共操作说明...................................................................................................................42.1系统登录......................................................................................................................................42.2确认信息......................................................................................................................................72.3公共操作说明..............................................................................................................................82.3.1功能描述..............................................................................................................................82.3.2操作说明..............................................................................................................................82.3.3必录项、非必录项、显示项............................................................................................103报表填写.............................................................................................................................................103.1报表填写说明............................................................................................................................103.2A类查账征收企业.....................................................................................................................123.2.1中华人民共和国企业所得税年度申报表........................................................................123.2.2附表一................................................................................................................................143.2.3附表二................................................................................................................................173.2.4纳税调整项目明细表（附表三）....................................................................................203.2.5企业所得税弥补亏损明细表（附表四）........................................................................233.2.6税收优惠明细表（附表五）.....................
