Notice Of The State Administration Of Taxation On The Prepayment Of Small And Small Profit Enterprise Income Tax
Notice of the State Administration of Taxation on the issue of prepayment of small and small profit enterprise income tax
國稅函〔2008〕251號
The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate planning shall: In order to implement the new enterprise income tax law and ensure the smooth progress of the pre payment of enterprise income tax, we have studied the following issues: First, the enterprise pays the income tax in accordance with the actual profits of the year. As the last year meets the requirements of the small profit enterprises stipulated in the ninety-second regulation of the People's Republic of China enterprise income tax law, when the People's Republic of China enterprise income tax monthly (quarterly) tax returns (Class A) (the Annex 1 of the state tax Letter No. [2008]44) is completed in this year, the product of the total profit of the fourth line and the product of 5% will be temporarily added to the seventh line "tax relief income tax". Two, in the condition of small profit enterprises, the number of employees is calculated according to the average number of employees employed in the whole year. The total amount of assets is calculated on the basis of the total assets at the beginning of the year and the end of the year. * Three, when the enterprise first pays the enterprise income tax in the first year of the year, it is required to provide the competent tax authorities with relevant supporting materials for the enterprise's compliance with the small profit enterprises' conditions in the previous year. If the competent tax authorities verify the relevant certification materials provided by the enterprises, and confirm that the enterprises do not meet the requirements of the small profit enterprises in the previous year, the enterprise shall not return the tax returns according to the first provision of the circular. Four, after the end of the tax year, the competent tax authorities should verify whether the enterprise meets the requirements of small profit enterprises in accordance with the relevant indicators of the year. The relevant indicators of the enterprise are not in conformity with the conditions of small profit enterprises, but the tax deduction and exemption amount has been calculated according to the provisions of Article 1 of this circular.
State Administration of Taxation March 21st, two, eight
//cn.jxm
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