Key Points For Filing Of Enterprise Income Tax Settlement Declaration Form

Main table

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

Two, Schedule 1

except

Income (13 - 16 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 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 same view

(12 - 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. The amount of "load on account" in this table refers to the accounting data of taxpayers; the "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.

The 3 and the third line "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, the eighth line "special reorganization". If the reorganization of the enterprise meets the special conditions of reorganization, and has chosen a special reorganization, the reorganization leader shall directly submit the application for filing to the tax authorities at the local city (prefecture) level, and submit the written record information, and the municipal (local) tax authorities shall verify the correctness of the application and report it to the provincial tax authorities for confirmation.

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.

The 5 and fourteenth lines of "non taxable income" shall be filed with the competent tax authorities if the enterprise has a non taxable income that meets the requirements. Moreover, 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. The depreciation and amortization of the assets formed by the non taxable income of the enterprise shall not 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 book temporarily on the basis of the quarterly tax paid 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 Circular 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 invoking the full name of the payers, are not allowed to be deducted before tax.

(4) the Circular 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 can be obtained before the tax is deducted according to the regulations.

7, the twenty-second line of "wage and salary expenditure" 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 category of labor contract. It does not belong to wage and salary expenses. The reasonableness of wage and salary can be judged by reference to the five principles stipulated in the 3 of national tax letter [2009], and should be paid in real terms, and the declaration and withholding of personal income tax shall be fulfilled.

About pre 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, the twenty-third line "employee welfare expenditure" 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, twenty-fourth row "staff education funds outlay", the actual staff education expenditure that the enterprise actually produces can be deducted before tax, except for other provisions, the education funds deducted by the workers from that year shall not exceed 2.5% of the actual payroll issued by the enterprise, and the excess part should set up the corresponding accounts to facilitate the subsequent deduction of the subsequent years; the balance of education funds before and 2008 before the deduction of income tax but not yet used, and the education funds for staff and workers that 2008 and later should first reduce the above education funds.

The 10 and twenty-fifth row "trade union expenditure", the trade union funds actually allocated by the enterprise shall be 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, twenty-sixth line "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.

Therefore, as long as there is a business entertainment fee, there will be an increase in the amount of the business. If the increase is less than zero, please check compliance.

Please distinguish between business entertainment expenses, staff benefits, business expenses and other expenses to avoid confusion.

12, twenty-seventh line "advertising expenses and business publicity expenses", the pre tax deduction advertising and business publicity fees should be in line with the proportion of the sales revenue of that year, and the corresponding accounts should be set up to exceed the prescribed proportion to facilitate the subsequent annual deduction; the advertising fee of the previous year's deductions should not exceed the balance of the previous year's pfer.

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 liquor manufacturing enterprises) 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.

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

13, the twenty-eighth line of "donation expenditure" does not deduct part of the direct donations from public welfare social organizations, public welfare mass organizations or people's governments at or above the county level before they are eligible for public welfare donations. 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 printed by public finance departments above the provincial level (including provincial level), and the public donations donated by the donor units shall be printed or sealed.

New document: Ministry of finance, State Administration of Taxation, notice of the Ministry of Civil Affairs on announcing 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])

Circular of the Ministry of Finance and the State Administration of Taxation on the issue of enterprise income tax policies concerning 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 people's Republic of China affirm the notice of recognition of the pre tax deduction of the public welfare donations of the actual student foundation in 2013 (fiscal 22 [2013])

Notice of the State Administration of Taxation on the issue of enterprise income tax related to policy relocation "(Announcement No. eleventh of the State Administration of Taxation 2013)

14, twenty-ninth row "interest expenses", borrowing cost should be accurately divided into capital expenditure and income expenditure. The loan cost incurred during the asset acquisition and construction period should be included in the value of assets, and it 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. Interest payments due to the investors' investment is not in place, which is equivalent to the interest payable on the difference between the paid capital of the investors 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.

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