A105100 企业重组及递延纳税事项纳税调整明细表
表格概述
数据结构
{
"A105100": {
"qyzcnstzMxbGrid": {
"qyzcnstzMxbGridlb": {
"qyzcnstzMxbGridlbVO": [
// 19行数据，详见下方字段说明
]
}
}
}
}字段说明
行标识字段
| 字段名 | 类型 | 说明 | 示例 |
|---|---|---|---|
| ewbhxh | string | 二维表行序号（固定值） | "1", "2", ..., "15.1", "15.2", "16", "17" |
| ewbhmc | string | 二维表行名称（固定值） | "一、债务重组", "二、股权收购", ... |
| ewbhgjz | string | 二维表行关键字（固定值） | "zwcz", "gqsg", "zcsg", ... |
特殊字段
| 字段名 | 类型 | 说明 | 取值范围 | 适用行 |
|---|---|---|---|---|
| jcssxtjj | string | 基础设施领域不动产投资信托基金类型 | "原始权益人"=原始权益人, "项目公司"=项目公司, 空字符串=不适用 | 所有行均可为空，第15行建议填写 |
金额字段
"" 表示无数据^-?\d+\.\d{2}$ 的数字，精度2位| 字段名 | 说明 | |
|---|---|---|
| ybzzje | 一般性税务处理账载金额 | |
| ybssje | 一般性税务处理税收金额 | |
| ybnstzje | 一般性税务处理纳税调整金额 | |
| tszzje | 特殊性税务处理（递延纳税）账载金额 | |
| tsssje | 特殊性税务处理（递延纳税）税收金额 | |
| tsnstzje | 特殊性税务处理（递延纳税）纳税调整金额 | |
| nstzje | 纳税调整金额 |
行数据明细
第1行：一、债务重组
{
"ewbhxh": "1",
"ewbhmc": "一、债务重组",
"ewbhgjz": "zwcz",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
}第2行：其中：以非货币性资产清偿债务
{
"ewbhxh": "2",
"ewbhmc": "其中：以非货币性资产清偿债务",
"ewbhgjz": "qczw",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
}第3行：债转股
{
"ewbhxh": "3",
"ewbhmc": "债转股",
"ewbhgjz": "zzg",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
}第4行：二、股权收购
{
"ewbhxh": "4",
"ewbhmc": "二、股权收购",
"ewbhgjz": "gqsg",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
}第5行：其中：涉及跨境重组的股权收购
{
"ewbhxh": "5",
"ewbhmc": "其中：涉及跨境重组的股权收购",
"ewbhgjz": "kjczgqsg",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
}第6行：三、资产收购
{
"ewbhxh": "6",
"ewbhmc": "三、资产收购",
"ewbhgjz": "zcsg",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
}第7行：其中：涉及跨境重组的资产收购
{
"ewbhxh": "7",
"ewbhmc": "其中：涉及跨境重组的资产收购",
"ewbhgjz": "kjczzcsg",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
}第8行：四、企业合并（9+10）
{
"ewbhxh": "8",
"ewbhmc": "四、企业合并（9+10）",
"ewbhgjz": "qyhb",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
}第9行：（一）同一控制下企业合并
{
"ewbhxh": "9",
"ewbhmc": "（一）同一控制下企业合并",
"ewbhgjz": "tykzqyhb",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
}第10行：（二）非同一控制下企业合并
{
"ewbhxh": "10",
"ewbhmc": "（二）非同一控制下企业合并",
"ewbhgjz": "ftykzqyhb",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
}第11行：五、企业分立
{
"ewbhxh": "11",
"ewbhmc": "五、企业分立",
"ewbhgjz": "qyfl",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
}第12行：六、非货币性资产对外投资
{
"ewbhxh": "12",
"ewbhmc": "六、非货币性资产对外投资",
"ewbhgjz": "dwtz",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
}第13行：七、技术入股
{
"ewbhxh": "13",
"ewbhmc": "七、技术入股",
"ewbhgjz": "jsrg",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
}第14行：八、股权划转、资产划转
{
"ewbhxh": "14",
"ewbhmc": "八、股权划转、资产划转",
"ewbhgjz": "gqhzzchz",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
}第15行：九、基础设施领域不动产投资信托基金
jcssxtjj 字段建议填写，值为"原始权益人"或"项目公司"，也可以为空{
"ewbhxh": "15",
"ewbhmc": "九、基础设施领域不动产投资信托基金（ □原始权益人□项目公司 ）",
"ewbhgjz": "jcbdcxtjj",
"jcssxtjj": "原始权益人",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
}第15.1行：（一）设立基础设施REITs前
{
"ewbhxh": "15.1",
"ewbhmc": "（一）设立基础设施REITs前",
"ewbhgjz": "sljcssq",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
}第15.2行：（二）设立基础设施REITs阶段
{
"ewbhxh": "15.2",
"ewbhmc": "（二）设立基础设施REITs阶段",
"ewbhgjz": "sljcssjd",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
}第16行：十、其他
{
"ewbhxh": "16",
"ewbhmc": "十、其他",
"ewbhgjz": "qt",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
}第17行：合计（1+4+6+8+11+12+13+14+15+16）
{
"ewbhxh": "17",
"ewbhmc": "合计（1+4+6+8+11+12+13+14+15+16）",
"ewbhgjz": "hj",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
}填报样例
样例：全量报文（包含所有行）
{
"A105100": {
"qyzcnstzMxbGrid": {
"qyzcnstzMxbGridlb": {
"qyzcnstzMxbGridlbVO": [
{
"ewbhxh": "1",
"ewbhmc": "一、债务重组",
"ewbhgjz": "zwcz",
"jcssxtjj": "",
"ybzzje": "1000000.00",
"ybssje": "800000.00",
"ybnstzje": "-200000.00",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": "-200000.00"
},
{
"ewbhxh": "2",
"ewbhmc": "其中：以非货币性资产清偿债务",
"ewbhgjz": "qczw",
"jcssxtjj": "",
"ybzzje": "500000.00",
"ybssje": "400000.00",
"ybnstzje": "-100000.00",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": "-100000.00"
},
{
"ewbhxh": "3",
"ewbhmc": "债转股",
"ewbhgjz": "zzg",
"jcssxtjj": "",
"ybzzje": "300000.00",
"ybssje": "300000.00",
"ybnstzje": "0.00",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": "0.00"
},
{
"ewbhxh": "4",
"ewbhmc": "二、股权收购",
"ewbhgjz": "gqsg",
"jcssxtjj": "",
"ybzzje": "5000000.00",
"ybssje": "5000000.00",
"ybnstzje": "0.00",
"tszzje": "3000000.00",
"tsssje": "2000000.00",
"tsnstzje": "-1000000.00",
"nstzje": "-1000000.00"
},
{
"ewbhxh": "5",
"ewbhmc": "其中：涉及跨境重组的股权收购",
"ewbhgjz": "kjczgqsg",
"jcssxtjj": "",
"ybzzje": "1000000.00",
"ybssje": "1000000.00",
"ybnstzje": "0.00",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": "0.00"
},
{
"ewbhxh": "6",
"ewbhmc": "三、资产收购",
"ewbhgjz": "zcsg",
"jcssxtjj": "",
"ybzzje": "2000000.00",
"ybssje": "2000000.00",
"ybnstzje": "0.00",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": "0.00"
},
{
"ewbhxh": "7",
"ewbhmc": "其中：涉及跨境重组的资产收购",
"ewbhgjz": "kjczzcsg",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
},
{
"ewbhxh": "8",
"ewbhmc": "四、企业合并（9+10）",
"ewbhgjz": "qyhb",
"jcssxtjj": "",
"ybzzje": "3000000.00",
"ybssje": "3000000.00",
"ybnstzje": "0.00",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": "0.00"
},
{
"ewbhxh": "9",
"ewbhmc": "（一）同一控制下企业合并",
"ewbhgjz": "tykzqyhb",
"jcssxtjj": "",
"ybzzje": "1500000.00",
"ybssje": "1500000.00",
"ybnstzje": "0.00",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": "0.00"
},
{
"ewbhxh": "10",
"ewbhmc": "（二）非同一控制下企业合并",
"ewbhgjz": "ftykzqyhb",
"jcssxtjj": "",
"ybzzje": "1500000.00",
"ybssje": "1500000.00",
"ybnstzje": "0.00",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": "0.00"
},
{
"ewbhxh": "11",
"ewbhmc": "五、企业分立",
"ewbhgjz": "qyfl",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
},
{
"ewbhxh": "12",
"ewbhmc": "六、非货币性资产对外投资",
"ewbhgjz": "dwtz",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
},
{
"ewbhxh": "13",
"ewbhmc": "七、技术入股",
"ewbhgjz": "jsrg",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
},
{
"ewbhxh": "14",
"ewbhmc": "八、股权划转、资产划转",
"ewbhgjz": "gqhzzchz",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
},
{
"ewbhxh": "15",
"ewbhmc": "九、基础设施领域不动产投资信托基金（ □原始权益人□项目公司 ）",
"ewbhgjz": "jcbdcxtjj",
"jcssxtjj": "原始权益人",
"ybzzje": "10000000.00",
"ybssje": "10000000.00",
"ybnstzje": "0.00",
"tszzje": "8000000.00",
"tsssje": "8000000.00",
"tsnstzje": "0.00",
"nstzje": "0.00"
},
{
"ewbhxh": "15.1",
"ewbhmc": "（一）设立基础设施REITs前",
"ewbhgjz": "sljcssq",
"jcssxtjj": "",
"ybzzje": "6000000.00",
"ybssje": "6000000.00",
"ybnstzje": "0.00",
"tszzje": "5000000.00",
"tsssje": "5000000.00",
"tsnstzje": "0.00",
"nstzje": "0.00"
},
{
"ewbhxh": "15.2",
"ewbhmc": "（二）设立基础设施REITs阶段",
"ewbhgjz": "sljcssjd",
"jcssxtjj": "",
"ybzzje": "4000000.00",
"ybssje": "4000000.00",
"ybnstzje": "0.00",
"tszzje": "3000000.00",
"tsssje": "3000000.00",
"tsnstzje": "0.00",
"nstzje": "0.00"
},
{
"ewbhxh": "16",
"ewbhmc": "十、其他",
"ewbhgjz": "qt",
"jcssxtjj": "",
"ybzzje": "",
"ybssje": "",
"ybnstzje": "",
"tszzje": "",
"tsssje": "",
"tsnstzje": "",
"nstzje": ""
},
{
"ewbhxh": "17",
"ewbhmc": "合计（1+4+6+8+11+12+13+14+15+16）",
"ewbhgjz": "hj",
"jcssxtjj": "",
"ybzzje": "21000000.00",
"ybssje": "20800000.00",
"ybnstzje": "-200000.00",
"tszzje": "11000000.00",
"tsssje": "10000000.00",
"tsnstzje": "-1000000.00",
"nstzje": "-1200000.00"
}
]
}
}
}
}注意事项
1.
ewbhxh、ewbhmc、ewbhgjz 为固定值，必须与系统定义保持一致2.
- 号开头""3.
jcssxtjj 字段在所有行均可为空修改于 2026-02-02 09:01:41