According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing (for Trial Implementation) (Guo Shui Fa [2008] No.30):

Taxpayers of resident enterprises are subject to the measures of verification and collection of enterprise income tax, while non-resident enterprises, sole proprietorship enterprises and partnership enterprises are not subject to the measures of verification and collection of enterprise income tax.

Application of enterprise income tax verification and collection

1. According to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing (for Trial Implementation) (Guo Shui Fa [2008] No.30):

In any of the following circumstances, the taxpayer shall be approved to collect enterprise income tax:

(a) in accordance with the provisions of laws and administrative regulations, there is no need to set up accounting books;

(two) in accordance with the provisions of laws and administrative regulations should be set up but not set up account books;

(3) destroying account books without authorization or refusing to provide tax payment information;

(four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts;

(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;

(six) the tax basis of the declaration is obviously low, and there is no justifiable reason.

These measures are not applicable to special industries, special types of taxpayers and taxpayers above a certain scale. The above specific taxpayers shall be stipulated separately by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).

Two. According to Article 1 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning the Verification and Collection of Income Tax for Retail Export Enterprises in cross-border electronic commerce Comprehensive Experimental Zone (State Taxation Administration of The People's Republic of China Announcement No.36 of 20 19):

First, if cross-border electronic commerce enterprises in the comprehensive test area meet the following conditions at the same time, the measures for the collection of enterprise income tax shall be tried out:

(1) The date, name, unit of measurement, quantity, unit price and amount of the exported goods registered in the comprehensive test area and on the cross-border electronic commerce online comprehensive service platform;

(2) Export goods shall go through the customs at the place where the comprehensive test area is located to go through the formalities of e-commerce export declaration;

(3) For export goods without valid purchase vouchers, the value-added tax and consumption tax shall be exempted. ?

The type of taxpayer approved for collection is not applicable.

1. According to the Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Approved Collection of Enterprise Income Tax (Guo Shui Fa [2009] No.377), the approved collection does not apply to the following types of enterprises:

(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-free income stipulated in Article 26 of the Enterprise Income Tax Law of People's Republic of China (PRC) and small-scale low-profit enterprises that meet the conditions stipulated in Article 28);

(2) Summarize tax paying enterprises;

(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;

(five) accounting, auditing, asset appraisal, taxation, real estate appraisal, land appraisal, project cost, lawyers, price appraisal, notarization institutions, grassroots legal service institutions, patent agencies, trademark agencies and other social intermediary agencies for economic appraisal;

(six) other enterprises as stipulated by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).

Two. According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning the Approved Collection of Enterprise Income Tax (Announcement No.27 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 20 12):

Enterprises specializing in equity (stock) investment business shall not approve the collection of enterprise income tax.

Approve the collection method of enterprise income tax

According to the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Printing and Distributing (Guo Shui Fa [2008] No.30):

The tax authorities shall, according to the specific circumstances of taxpayers, verify the taxable income rate or payable income tax of taxpayers who have been approved to collect enterprise income tax.

In any of the following circumstances, the taxable income rate shall be verified:

(a) can correctly calculate (verify) the total income, but can not correctly calculate (verify) the total cost;

(two) the total cost can be correctly accounted for (verified), but the total income can not be correctly accounted for (verified);

(3) The taxpayer's total income or total cost can be calculated and inferred through reasonable methods.

If the taxpayer does not fall into the above circumstances, the income tax payable shall be verified.

If the taxable income rate is adopted to levy enterprise income tax, the calculation formula of the payable income tax is as follows:

Income tax payable = taxable income? Applicable tax rate

Taxable income = taxable income? taxable income rate

According to Guo Shui Han [2009] No.377: What is taxable income? Equal to the balance of total income MINUS non-taxable income and tax-free income. Expressed by the formula: taxable income = total income-non-taxable income-tax-free income. Among them, the total income is the income obtained by enterprises from various sources in monetary and non-monetary forms)

Or: taxable income = cost (expense) expenditure /( 1- taxable income)? taxable income rate

Taxpayers who apply the taxable income rate method to collect enterprise income tax and operate multiple industries, regardless of whether their business items are accounted for separately, shall be determined by the tax authorities according to their main business items.

The main project should be the project with the largest proportion of total income or cost (expense) expenditure or consumption of raw materials, fuel and power among all taxpayers' business projects.

The taxable income rate is determined according to the range standard specified in the following table:

Taxpayers should report to the tax authorities in time to adjust the determined taxable amount or taxable income if there are major changes in their production and business scope and main business, or if the taxable income or taxable income increases or decreases by 20%.

The tax authorities shall adopt the following methods to verify the collection of enterprise income tax:

(1) Referring to the tax burden level of taxpayers with similar business scale and income level in local similar industries or similar industries;

(two) according to the taxable income or expense rate;

(three) according to the consumption of raw materials, fuel and power. ;

(four) 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.

Special preventive measures

1. Can an enterprise that has been approved to collect enterprise income tax enjoy preferential tax treatment for small-scale enterprises with low profit?

A: According to Article 1 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to the Implementation of Inclusive Income Tax Reduction and Exemption Policies for Small and Low-profit Enterprises (Announcement No.2 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 20 19) and Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to the Implementation of Preferential Policies to Support Small and Low-profit Enterprises and Individual Industrial and Commercial Households (Announcement No.8 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 20 14)

For the part of the annual taxable income of small and low-profit enterprises that does not exceed 6,543.8+0,000 yuan, it shall be included in the taxable income at the reduced tax rate of 654.38+02.5%, and the enterprise income tax shall be paid at the reduced tax rate of 20%; If the annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and enterprise income tax will be paid at a reduced rate of 20%.

Small and low-profit enterprises can enjoy the above preferential policies regardless of whether they pay enterprise income tax in accordance with the approved collection method or the approved collection method.

Two. Can the approved enterprises enjoy R&D expenses plus deduction?

A: According to the Notice of State Taxation Administration of The People's Republic of China Ministry of Science and Technology of the Ministry of Finance on Improving the Pre-tax Deduction Policy for Research and Development Expenses (Caishui [2065 438+05] 1 19):

Pre-tax deduction of enterprise R&D expenses is suitable for resident enterprises with sound accounting, audit collection and accurate R&D expenses collection.

3. How to calculate and pay enterprise income tax from the transfer of equity (stock) and other property obtained by an enterprise that has been approved to collect enterprise income tax?

A: According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning the Approved Collection of Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 No.27):

2. The income from the transfer of equity (stocks) and other property obtained by an enterprise that is approved to collect enterprise income tax according to the approved taxable income rate shall be fully included in the taxable income, and the tax shall be calculated according to the applicable taxable income rate determined by the main project (business); If the main project (business) changes, the applicable taxable income rate shall be re-determined, and the tax shall be calculated according to the changed main project (business) at the time of final settlement in the current year.

Four, how to tax the assets after the approval collection is changed to audit collection?

A: According to the Announcement of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Several Policies of Enterprise Income Tax Collection and Management (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2021No.7):

Article 4 After the enterprise income tax is approved and collected, the tax treatment of assets shall be changed to audit collection.

(1) If an enterprise can provide an invoice for purchasing assets, the amount indicated on the invoice shall be the tax basis; If the invoice for asset purchase cannot be provided, the amount, fund payment voucher, accounting data and other records recorded in the asset purchase contract (agreement) can be used as the tax basis.

(2) After the assets put into use during the tax period are approved by the enterprise to be audited and taxed, after deducting the service life of the assets, the depreciation and amortization amount will continue to be accrued for the remaining years, and will be deducted before tax according to the depreciation and amortization period stipulated in the tax law.

5. Can taxpayers who have been approved to collect enterprise income tax enjoy preferential income tax on technology transfer?

A: Taxpayers who have been approved to collect enterprise income tax cannot enjoy preferential income tax on technology transfer. According to the Notice of State Taxation Administration of The People's Republic of China on Issues Concerning the Reduction and Exemption of Enterprise Income Tax on Technology Transfer (Guo [2009] No.212), enterprises enjoying the reduction or exemption of enterprise income tax on technology transfer should separately account for the income from technology transfer and share the expenses during the period reasonably. Without separate calculation, it shall not enjoy the preferential enterprise income tax for technology transfer. If the approved collection enterprise does not meet these conditions, it will not be able to enjoy the preferential income tax on technology transfer.

6. Can software enterprises that have been approved to levy enterprise income tax enjoy relevant tax incentives?

A: Software enterprises that implement the approved collection method are not allowed to enjoy preferential income tax policies. According to the Measures for the Verification and Collection of Enterprise Income Tax (Guo Shui Fa [2008] No.30), the verification and collection measures are not applicable to specific taxpayers. Notice on Several Issues Concerning the Approved Collection of Enterprise Income Tax (No.377, 2009) is further clarified? Specific taxpayer? Including enterprises enjoying the tax law and its implementing regulations and one or more preferential policies for enterprise income tax stipulated by the State Council. Therefore, software enterprises that implement the approved collection method shall not enjoy the preferential income tax policies stipulated in the document of Caishui [2012] No.27.

Seven, the implementation of the approved quota of enterprise income tax taxpayers need to be settled?

A: According to Item (2) of Article 3 of 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 Administrative Measures for the Settlement and Payment of Enterprise Income Tax (Guo Shui Fa [2009] No.79):

Taxpayers who collect enterprise income tax according to the approved quota shall not make final settlement.

Eight, the amount of accounting losses during the approved collection period can be carried forward to make up for the later period?

A: (1) According to the Enterprise Income Tax Law of People's Republic of China (PRC) (revised for the second time according to the Decision on Amending Four Laws of the Seventh Session of the 13th NPC Standing Committee on February 29th, 20th18th):

Article 5 The taxable income is the balance of the total income of an enterprise in each tax year after deducting non-taxable income, tax-free income, various deductions and losses allowed to be made up in previous years.

Article 18 The losses incurred by an enterprise in a tax year may be carried forward to the following year to be made up with the income of the following year, but the longest carrying-forward period shall not exceed five years.

(II) According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Extending the Period of Carrying Forward Losses of High-tech Enterprises and Small and Medium-sized Technology Enterprises (Caishui [2018] No.76);

1. As of June 2065438, 65438+ 10/,enterprises with the qualifications of high-tech enterprises or small and medium-sized science and technology enterprises in that year (hereinafter referred to as qualifications) are allowed to carry forward the losses that have not been made up in the first five years of the qualification year, and the longest carrying-over period is extended from five years to 1 0.

(3) According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Handling of Enterprise Income Tax for High-tech Enterprises and High-tech Small and Medium-sized Enterprises to Extend the Carry-over Period of Losses (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018 No.45);

First, the high-tech enterprises or small and medium-sized science and technology enterprises mentioned in Article 1 of the Notice (hereinafter collectively referred to as? Qualification? ), the uncompensated losses in the first five years of a qualified year refer to the uncompensated losses of qualified enterprises in the first five years of that year, regardless of whether they are qualified or not. For enterprises that meet the requirements in 20 18 years, regardless of whether they meet the requirements in 20 13 to 20 17 years, the losses incurred in 20 17 years can be carried forward to make up for them in subsequent years, and the longest carry-over period is 10 years. Eligible enterprises will make up for it after 20 18, and so on.

Therefore, during the verification period, due to inaccurate income and cost accounting, the taxable income cannot be calculated correctly, and the losses in enterprise accounting have not been recognized in the tax law, so the losses during the verification period cannot be carried forward to make up for them in later periods.

9. Q: How can taxpayers who have been approved to collect enterprise income tax declare and pay taxes if they adopt the approved income tax law?

A: According to Article 14 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing (Guo Shui Fa [2008] No.30), taxpayers shall declare and pay taxes in accordance with the following provisions:

(1) Before determining the amount of income tax payable, the taxpayer may temporarily pay112 or 1/4 of the amount of income tax payable in the previous year, or pay in advance by monthly or quarterly installments in other ways approved by the competent tax authorities.

(2) After determining the income tax payable, after deducting the income tax paid in advance in the current year, the balance will be evenly distributed in the remaining months or quarters to determine the tax payable in the following months or quarters. Taxpayers should fill in the Monthly (Quarterly) Prepaid Tax Return of Enterprise Income Tax in People's Republic of China (PRC) (Class B) on a monthly or quarterly basis, and make tax returns within the specified tax return period.

(3) After the end of the year, the taxpayer shall declare and pay taxes to the tax authorities according to the actual turnover or actual tax payable within the prescribed time limit. If the declared amount exceeds the approved business amount or tax payable, the tax shall be paid according to the declared amount; If the declared amount is lower than the approved business amount or tax payable, the tax shall be paid according to the approved business amount or tax payable.