How To Get The Tax-Free Items In The New Declaration Form?

A terminal company (a company) is engaged in the operation of port public terminal facilities and the storage facilities operation of port handling and spanportation business. The 1 berths and 2 berths of the company were approved by the provincial development and Reform Commission and approved in batches. The investment amounts were 90 million yuan and 60 million yuan respectively. Park No. 1 was awarded the first operating income in early 2008. It accords with the Ministry of finance, the State Administration of Taxation and the national development and Reform Commission on the announcement of the announcement of the enterprise income tax preference list of public infrastructure projects (2008 Edition). (fiscal 116 [2008]) stipulates that the tax policy of "three exemption three and half reduction" is granted, and the preferential treatment expires at the end of 2013.

The supplementary notice of the Ministry of Finance and the State Administration of Taxation on the preferential policies for enterprise income tax on public infrastructure projects (fiscal 2014 [55]) stipulates that the investment and operation of public infrastructure projects conforming to the conditions and standards of the enterprise income tax preference list of public infrastructure projects shall be approved by a batch (such as wharves, berths, terminal buildings, runways, generating units, etc.). If all of them meet the following requirements, they can be calculated on the basis of each batch of units and enjoy the "three exemption and three reduction of enterprise income tax".

1. different batches are independent in space.

2. each batch itself has the function of obtaining income.

3. accounting for each batch of units, calculating separately, and reasonably sharing the cost of the period.

No. 2 was the first in February 2014. Operating income 。 According to the provisions of Document No. 55 of tax [2014], we can enjoy the policy of "three exemption and three reduction" and obtain the record notification of the competent state tax authorities.

A company entrusts tax collects to settle the enterprise income tax in 2014.

The company can clearly distinguish the revenues from berths No. 1 and 2. After the allocation of the total cost and the total investment cost, the accounting profits of taxable items and tax-free items are 8 million yuan and 4 million 800 thousand yuan respectively. The accounts reflect that the income of the 2 berth duty-free project is 30 million 400 thousand yuan, the cost of the project is 22 million 500 thousand yuan, the business tax and the additional 200 thousand yuan, and the cost of the allocation period is 2 million 900 thousand yuan. Upon examination, the following adjustments have taken place:

1. in the "extra market income - berth No. 2", the municipal financial reward is reflected at 400 thousand yuan. The auditor confirmed that the sum of money is the production safety award since the government put into operation the No. 1 berth, but it is reflected in the income of the 2 berth project. We should adjust the income of the project.

No more than $2.2 is allowed to confirm the occupancy fee of No. 300 thousand berth A. The adjustment is based on the early opening of the company to the company B in December, which should be officially delivered in February 2015 according to the contract.

3. adjusted in previous years Advertising fee Overspend 100 thousand yuan with business publicity fee, tax reduction this period.

4. in the administrative expenses of the administrative institutions, the amount of compensation for the river dike occupation shall be 750 thousand yuan, and the taxable increase shall be paid.

5. increase and exceed standard branch business Entertainment expenses 150 thousand yuan.

Except for item 1, the net increase is =-30-10+75+15=-40+90=50 (10000 yuan).

The income after tax adjustment is =800+480+50=1330 (10000 yuan).

First, calculating tax-free income.

The auditors communicate with the financial manager. The 400 thousand yuan reward does not affect the total income, but only needs to be deducted from the tax-free project income. Rental income and other adjustment items shall be deducted from the taxable income of berth No. 2, except for the tax increase and reduction in the relevant declaration forms. The rental income of more than 300 thousand yuan should be deducted from tax-free income of the berth. In this way, the total amount of tax exemption is =3040-40-30=2970 (10000 yuan). The total amount of other adjustments is 800 thousand yuan, which is allocated between taxable and tax-free items according to the proportion of investment.

The amount of tax exemption increased by =80 x 6000 15000=32 (10000 yuan).

The income from tax-free items is =480-40-30+32=442 (10000 yuan).