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Key Points For The Filing Of Enterprise Income Tax Settlement Declaration Form

2014/2/15 18:32:00 236

Enterprise Income Tax Settlement Declaration Form

1, main table /p >

gross profit calculation (1 - 13 rows) data are derived from the profit table of enterprises. The enterprises that implement enterprise accounting standards, whose data are directly derived from the profit statement, and the enterprises implementing the accounting system of enterprises and small enterprises accounting standards, the items in the profit statement that are inconsistent with this table should be adjusted according to the requirements of this table.

two, Schedule 1

except for sales revenue (13 to 16 rows), other data are made according to the accounting results.

Real estate enterprises involved in the sale of unfinished products revenue as the three cost adjustment base should be filled in the sixteenth row of this table, fill in the caliber = real estate enterprises sales of unfinished products income - Accounting on the sale of pre sales income (can be negative).

three. Schedule two

except for the sales cost (12 to 15 lines), other data are made according to the accounting results.

Real estate enterprises involved in the sale of unfinished products revenue as the three cost adjustment base should be filled in 15 rows, fill in the caliber = real estate enterprises to sell unfinished product development income (1- gross tax rate) - accounting for pre-sale sales income x (1- corresponds to gross tax rate) (negative number).

four. Schedule three

1, accounting load of this table refers to the accounting data of < a href= "//www.sjfzxm.com/news/index_c.asp" > taxpayer < /a >; "tax amount" refers to the amount of tax payable according to tax provisions.

It should be noted that regardless of whether the enterprise has tax adjustment matters, the "account load" of the table should be faithfully submitted.

Second, twelfth, fifteenth, 16, 17, 18, 21, 27, 19, 43, 44, 45, 46, 46, 46, 45, 46, and line, please fill in the corresponding schedule first.

2, "increase the amount" and "reduce the amount" should not always have negative numbers.

3 and third banks "accept donation income". Taxpayers who implement the enterprise accounting standards receive the donation income in accounting. They are included in the "extra business income". There is no need to adjust. Taxpayers who implement the enterprise accounting system and small business accounting standards are included in the "capital accumulation" subjects and need to pay tax adjustments.

The receipt of donated income is based on the date of the actual receipt of the donated assets, and the realization of income shall, unless otherwise specified, be included in the year of recognition of income.

4 and eighth, "special reorganization". If a reorganization occurs in accordance with the special conditions for reorganization, and a special reorganization is chosen, the application shall be filed directly with the tax authorities of the local city (prefecture) level, and the written documents shall be submitted to the tax authorities at the local (city) level.

If an enterprise fails to file a written record in accordance with the provisions, it shall not be allowed to conduct tax treatment according to the special reorganization business.

5 and fourteenth lines, "no taxable income", if an enterprise has a non taxable income that meets the requirements, it shall be filed with the competent tax authorities, and according to the regulations, the expenses formed by the enterprise's non taxable income for expenditure shall not be deducted when calculating the taxable income amount. The assets calculated by the non taxable income of the enterprise shall be deducted when calculating the taxable income.

If an enterprise does not pay any expenses within 5 years (60 months) and fails to pay back the financial sector or other government departments that have appropriated funds, it should be included in the total amount of taxable income that has been acquired for sixth years.

If the enterprise schedule three fourteenth rows fourth columns >0, and thirty-eighth rows third columns =0 or empty, the enterprise should confirm the compliance of the data itself.

6, unable to obtain legal bills,

(1) "the notice of the State Administration of Taxation on certain issues concerning enterprise income tax" (No. thirty-fourth of the State Administration of Taxation announcement 2011) stipulates that the relevant costs and expenses incurred by enterprises in the current year can not be effectively obtained in a timely manner due to various reasons. The enterprise can calculate the amount of the quarterly income tax when it pays the quarterly income tax in advance. However, when the settlement is paid, the effective certificate of the cost and cost should be supplemented.

(2) the document of the State Administration of Taxation on strengthening the management of enterprise income tax ([2008]88) stipulates that the invoices which do not conform to the regulations shall not be deducted before tax;

(3) the notice of the State Administration of Taxation on Further Strengthening the management of ordinary invoices ([2008]80) stipulates that in daily inspections, taxpayers find that invoices which do not conform to the regulations, especially those invoices which are not filled out by the payers, shall not be deducted before taxes;

(4) the notice of the State Administration of Taxation on Further Strengthening the specific measures for tax collection and Administration ([2009]114) requires that no valid and valid certificates should be deducted before the tax is obtained according to the regulations.

7 and twenty-second, "wage and salary expenses" should pay attention to the distinction between wages and salaries and labor remuneration, respectively, which belong to the relationship between labor contract and labor contract. It belongs to the labor contract category. It does not belong to the wage and salary expenses. The reasonableness of the wage and salary can be judged by the five principles stipulated in the 3 of the national tax letter [2009], and should be paid in real terms, and the declaration and withholding of personal income tax shall be fulfilled.

tax deduction for seasonal workers and temporary workers.

The actual expenses arising from the employment of seasonal workers, temporary workers, interns, retired retirees and receiving external labor dispatch shall be divided into wages and salaries expenses and staff welfare expenses, and shall be deducted before the enterprise income tax according to the provisions of the enterprise income tax law.

Where the salaries and salaries are paid, it is allowed to be included in the base of the total wages and salaries of the enterprises as the basis for calculating the deduction of other related expenses.

8 and twenty-third, "staff and workers' welfare expenses" should be set up separately.

The pre tax deduction of the 14% part of the total cost of staff and workers should be subject to tax adjustment.

In the year 2008 and the following year, the staff and workers' welfare expenses should first be reduced to the balance of the staff and workers' welfare expenses mentioned before 2008 but not yet used.

The staff and workers' welfare expenses saved by enterprises before 2008 should be adjusted to increase the taxable income of enterprises if they change their usage.

9 and twenty-fourth, "the expenditure on staff education", the actual deductible education expenses of employees can be deducted in advance. Except for other provisions, the staff education expenses deducted from that year shall not exceed 2.5% of the actual payroll issued by enterprises. More than twenty-fourth of the accounts should be set up to facilitate the subsequent deduction of the annual payroll. The balance of education funds before and after 2008 years of income tax deduction but not yet used will be reduced.

10 and twenty-fifth, "trade union expenditure". The trade union funds actually allocated by the enterprise are deducted before the tax within the 2% limit of the total wage.

The trade union funds before tax deduction should have been actually appropriated, and a special receipt for the payment of labor union funds or a special receipt for trade union funds receipts (electronic receipt) has been obtained.

Since January 1, 2010, in the areas where the tax authorities collect funds from the trade union, the trade union funds allocated by the enterprises can also be collected by legal and effective trade union funds and deducted according to law before tax.

11 and twenty-sixth, "business entertainment expenses", business entertainment expenses actually incurred for production and operation needs to be deducted by 60% tax before the amount incurred, and the deduction amount is less than 5/1000 of the business income. The excess part should be subject to tax adjustment.

So as long as there are business hospitality expenses, the bank must have an additional item, if the amount of the increase is less than zero, please check the compliance.

Please make a correct distinction between business hospitality, staff welfare and meeting expenses to avoid confusion.

12 and twenty-seventh, "advertising expenses and business publicity expenses". The advertising expenses and business publicity expenses before tax shall meet the prescribed percentage of sales revenue in the current year. The corresponding accounts should be set up in excess of the prescribed proportion to facilitate the subsequent deduction of the annual sales; the advertising fee for the previous year deducted from the deduction shall not exceed the balance of the previous year's carry over.

from January 1, 2011 to December 31, 2015, the expenses of advertising and business publicity expenses for cosmetics manufacturing and marketing, pharmaceutical manufacturing and beverage manufacturing (hereinafter referred to as the same as alcoholic drinks manufacturing) will not exceed 30% of the sales (business) income of that year, and the excess part will be allowed to be deducted in the next tax year.

the advertising expenses and business publicity expenses incurred during the preparation period of an enterprise can be included in the enterprise's preparation fee according to the actual amount incurred, and shall be deducted according to the relevant provisions of the preparatory fee.

13 and twenty-eighth row "donation expenditure", the direct donations of public welfare social organizations, public welfare mass organizations or people's governments above the county level and their departments that have obtained the qualification before the public welfare donations are not allowed to be deducted before tax; the eligible public donations are partially deducted within 12% of the total annual accounting profits of the enterprises; the excess part should be paid tax increase; the public welfare donations before tax deduction should be obtained from the public finance donated by the provincial or provincial financial departments, and the receipt of the general payment book of the non tax revenue is affixed with the seal of the donation unit.

new document: "Ministry of finance, State Administration of Taxation, Ministry of Civil Affairs issued notice on announcement of the list of public welfare social organizations entitled to pre tax deduction for the first batch of public welfare donations in 2013" (fiscal 69 [2013] 69).

"Notice of the Ministry of Finance and the State Administration of Taxation on the policy of enterprise income tax on the pformation of shanty towns by enterprises participating in the unified government organization" (fiscal [2013] 65)

the Ministry of finance of the Ministry of Finance and the Ministry of civil affairs of the Ministry of civil affairs of the Ministry of finance of the people's Republic of China on the confirmation of the pre tax deduction qualification of the actual financial assistance foundation in 2013 (fiscal 22 [2013]]

announcement of the State Administration of Taxation on the issue of income tax on enterprise policy relocation (State Administration of Taxation Announcement No. eleventh 2013)

14 and twenty-ninth rows, "interest expenses", borrowing costs should be accurately divided into capital expenditure and income expenditure. During the period of asset purchase and construction, borrowing costs should be included in the value of assets and should not be deducted once before the income tax. Loans to other enterprises and individuals should be obtained such certificates as loan contracts, borrowings, invoices, personal income tax certificates, etc. the loans between the affiliated parties should be consistent with the principle of independent paction. The interest expense that exceeds the proportion of the debt capital ratio should be adjusted according to the regulations. The interest payable due to the unavailability of investment by investors is equivalent to the interest payable on the difference between the paid capital of the investor and the amount of capital payable within the prescribed time limit.

15, unless otherwise specified, the tax withholding shall be adjusted at the end of the year.

The Announcement No. thirty-fourth of the General Administration in 2011, "the notice of the State Administration of Taxation on certain issues concerning enterprise income tax", clearly stated that the relevant costs and expenses incurred by enterprises in the current year can not be obtained in time because of various reasons. The enterprise can calculate the amount of the Quarterly income tax on the basis of the book amount, but when the settlement is paid, the effective certificate of the cost and cost should be supplemented.

If an enterprise fails to obtain a legitimate bill at the time of remittance, it needs to pay tax adjustment.

Special policies for real estate are excluded.

16, the administrative expenses, business expenses and financial expenses incurred should conform to the routine of business activities. The ratio of the amount of production to the scale of enterprises, such as meeting expenses, communication costs, office supplies and travel expenses, should be in line with the Convention, and keep relevant information for reference.

17, tax outlay, administrative penalty, sponsorship expenditure and income related expenses should not be increased in the out of business expenses.

The loss of bad debts and the abnormal losses of assets such as fixed assets, current assets and intangible assets should be deducted after the declaration of assets losses.

18, which does not conform to the provisions of the financial and tax authorities under the State Council, should be increased in tax reserve, such as asset impairment, risk preparation, bad debt preparation and so on. The allowable reserves of the insurance companies, financial enterprises, securities companies, and credit guarantee institutions of small and medium-sized enterprises should meet the prescribed proportion.

19, the enterprise shall correctly collect the expenses from the approved construction date to the beginning of production and operation period (including trial production and trial operation) in the start-up expenses, and the cost collection scope mainly includes personnel wages, office expenses, training expenses, travel expenses, printing fees, and book fee, etc. the enterprise preparatory period is not recognized as a loss year, and the start-up cost can be deducted once at the beginning of the operation date, or it can be amortized in accordance with the regulations of the new tax law on the long term prepaid expenses in no less than 3 years.

During the period of preparation, the business entertainment expenses related to the preparatory activities may be accounted for by 60% of the actual amount of the business, and shall be deducted according to the relevant provisions before tax.

20, which does not conform to the provisions of the State Council's financial and tax authorities, such as asset impairment, risk preparation and allowance for bad debts, should be increased by tax; insurance companies, financial enterprises, securities companies, credit guarantee institutions of small and medium-sized enterprises and so on shall be in accordance with the prescribed ratio of .

deducting the new document: .

"Notice of the State Administration of Taxation on the pre tax deduction of enterprise income tax expenses for enterprise maintenance and reduction expenses" (Bulletin No. sixty-seventh of the State Administration of Taxation 2013)

"Notice of the State Administration of Taxation on pre tax deduction of commission charges for telecommunications enterprises" (State Administration of Taxation Announcement No. fifty-ninth 2013)

five. Schedule four

1-4, the loss is expressed by negative numbers, and the 5-11 loss and profit are expressed in positive numbers.

The sixth row, the tenth column, "the actual amount of loss made in the previous year" is not consistent with the data collected in the tax collection and management system, and it can not be declared. Please contact the competent tax authorities.

If the main table and the twenty-third line "tax adjustment income" is less than zero, the sixth row of the table second "profit or loss" in this year "0".

six. Schedule five

< < a href= > //www.sjfzxm.com/news/index_c.asp > < < /a > caliber for eligible small profit enterprises.

For the small profit enterprises with annual taxable income less than 60 thousand yuan (including 60 thousand yuan), their income and the product of 15% calculation, fill in the five schedule of tax preference list thirty-fourth, "(1) the small profit enterprises that meet the requirements", and the small profit enterprises need to be recognized by the tax authorities before they can enjoy the preferential treatment.

new document:

"Notice of the State Administration of Taxation on the issue of the reduction and exemption of enterprise income tax from the pfer of technology" (Bulletin No. sixty-second of the State Administration of Taxation 2013)

"Notice of the Ministry of Finance and the State Administration of Taxation on the deduction of research and development expenses before tax deduction" (fiscal [2013] 70)

"Notice of the State Administration of Taxation on issues concerning the implementation of preferential policies for software enterprises' income tax" (Bulletin No. forty-third of the State Administration of Taxation, 2013)

< < a href= > //www.sjfzxm.com/news/index_c.asp > > Tax Administration > < /a > announcement on income tax preferential policies for power grid enterprises newly built projects (Announcement No. twenty-sixth of the State Administration of Taxation 2013)

seven. Schedule eight

Fourth, "the sales (business) income calculated from the calculation of advertising expenses and business promotional expenses this year" comes from the total amount of sales (business) income aggregated in the first (1) first line (including sales revenue); cosmetics manufacturing and sales, pharmaceutical manufacturing and beverage manufacturing (excluding alcoholic drinks) fifth line deduction rate is 30%, and the fifth line deduction rate of tobacco enterprises is 0%.

eight. Schedule nine

third columns do not need to be filled, and the fourth columns are filled according to the large category. There is no checking relationship between the 1, 3 and 5 columns, and there is no relationship between 2, 4 and 6 columns.

The seventh column of data is added to the corresponding row of schedule three, the positive number is the tax increment and the negative number is the tax deduction.

Note: the depreciation period stipulated in the tax law is only the minimum depreciation period of assets, for example, the accounting depreciation period of an enterprise is longer than the tax year, and no tax adjustment is made.

nine. Schedule ten

there are only second, third, fifth columns in the table, and first, fourth columns do not need to be filled.

ten. Schedule eleven

this table is based on the detailed details of the invested enterprise, which is used to fill in the income or loss of long-term equity investment. The short-term investment income or loss is not reflected in this table.

Supplementary information on investment losses does not need to be reported. The loss of investment pfer occurred by taxpayers can be deducted once before the tax authorities have made special declarations.

The total number of fifth columns = schedule fourth sixth row fourth columns; tenth column count = schedule three seventh row third column or fourth column; sixteenth column total number = schedule three three row row or column.