Article 1 In order to strengthen the administration of enterprise income tax collection, further standardize the approved collection of enterprise income tax, ensure the timely and full storage of state taxes, and safeguard the legitimate rights and interests of taxpayers, according to the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations, the Tax Collection and Administration Law of People's Republic of China (PRC) and its implementing rules. And the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Measures for the Approved Collection of Enterprise Income Tax (Trial) (promulgated by Guo Shui Fa [2008] No.30 and revised by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.31No.2018), these measures are formulated in light of the actual situation in our province.
Article 2 These Measures shall apply to taxpayers of resident enterprises.
Article 3 The scope of collection shall be approved.
(1) If a taxpayer is under any of the following circumstances, enterprise income tax shall be levied upon approval:
1. In accordance with the provisions of laws and administrative regulations, there is no need to set up accounting books;
2. In accordance with the provisions of laws and administrative regulations, account books should be set up but not set up;
3. Destroying account books without authorization or refusing to provide tax information;
4. Although account books are set up, the accounts are chaotic or the cost data, income vouchers and expense vouchers are incomplete, making it difficult to audit the accounts;
5. Taxpayers fail to file tax returns within the prescribed time limit and are ordered by the tax authorities to file tax returns within the time limit;
6. The tax declaration basis is obviously low, and there is no justifiable reason.
(2) A taxpayer shall not be approved to collect enterprise income tax under any of the following circumstances:
1. Enterprises that enjoy the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations and one or more preferential policies for enterprise income tax stipulated by the State Council (except enterprises that only enjoy the preferential policies for tax exemption stipulated in Article 26 of the Enterprise Income Tax Law of People's Republic of China (PRC) and small-scale enterprises that meet the requirements stipulated in Article 28);
2. Summarize tax paying enterprises (except for branches that are regarded as independent taxpayers and pay enterprise income tax locally);
3. Listed companies;
4. Banks, credit cooperatives, small loan companies, insurance companies, securities companies, futures companies, trust and investment companies, financial asset management companies, financial leasing companies, guarantee companies, finance companies, pawn companies and other financial enterprises;
5. Economic appraisal of social intermediary institutions such as accounting, auditing, asset appraisal, taxation, real estate appraisal, land appraisal, project cost, lawyers, price appraisal, notarization institutions, grassroots legal service institutions, patent agencies and trademark agencies;
6 enterprises specializing in equity (stock) investment business;
7. Enterprises engaged in real estate development;
8. Taxpayers above a certain scale;
9. Other enterprises specified by People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 4 The tax authorities should actively urge taxpayers who have approved the collection of enterprise income tax to establish a ledger system, improve business management, and guide taxpayers to make a transition to the collection method of audit. Taxpayers who meet the conditions of audit collection should adjust the collection method in time and implement audit collection.
Article 5 The tax authorities shall, according to the specific circumstances of taxpayers, determine the taxable income rate or payable income tax.
(1) In any of the following circumstances, the taxable income rate shall be verified:
1. The total revenue can be correctly accounted for (verified), but the total cost cannot be correctly accounted for (verified);
2. Can correctly calculate (verify) the total cost, but can't correctly calculate (verify) the total income;
3. The taxpayer's total income or total cost can be calculated and inferred by reasonable methods.
If the taxpayer does not fall into the above circumstances, the income tax payable shall be verified.
(2) The tax authorities shall adopt the following methods to verify the collection of enterprise income tax:
1. Approved with reference to the tax burden level of taxpayers with similar business scale and income level in local similar industries or similar industries;
2 according to the calculation of raw materials, fuel, power and other consumption or calculation for approval;
3. Approved according to taxable income or cost rate;
4. Approved by other reasonable methods.
If one of the methods listed in the preceding paragraph is not enough to correctly verify the taxable income or taxable amount, two or more methods may be adopted at the same time. When the tax payable calculated by two or more methods is inconsistent, the calculated tax payable can be verified from the superior.
Article 6 Calculation of approved enterprise income tax:
If the taxable income rate is adopted to levy enterprise income tax, the calculation formula of the payable income tax is as follows:
(1) Income tax payable = taxable income x applicable tax rate
Taxable income = taxable income × taxable income rate
Or: taxable income = cost (expense) expenditure /( 1- taxable income) × taxable income.
Taxable income = total income-non-taxable income-tax-free income
(2) Total income refers to the total income stipulated in the Enterprise Income Tax Law of People's Republic of China (PRC) and the Implementation Regulations of the Enterprise Income Tax Law of People's Republic of China (PRC), including income obtained from various sources in monetary and non-monetary forms.