How to fill in the total assets (annual average) in the tax preference schedule?

Fill in the average total assets of the taxpayer throughout the year, calculated based on the average total assets of the taxpayer at the beginning and end of the year, and used to determine whether it is a small low-profit enterprise regulated by taxation. That is:

(Total assets at the beginning of the year + the end of the year)/2

Instructions for filling in the detailed tax preference form

1. Scope of application

This form is suitable for resident taxpayers who implement audit and levy corporate income tax.

2. Basis and content of the report

In accordance with the "Enterprise Income Tax Law of the People's Republic of China" and its implementation regulations, as well as relevant tax policies and regulations, the taxpayer shall fill in the report for the current tax year. tax-exempt income, deduction income, super deduction, exemption income, tax exemption, tax deduction and tax credit amount.

3. Instructions for filling in relevant items

"Notice of the State Administration of Taxation on Completing the Final Settlement and Settlement of Enterprise Income Tax in 2009" (Guo Shui Han [2010] No. 148) document provisions :

Tax preferential reporting standards: Tax-free income, tax-deduction income and tax reduction and exemption income items obtained by enterprises shall not make up for the losses of taxable items in the current and previous years; tax reductions that cause losses in the current period , exempt income items, and cannot be offset by income from taxable items in the current and subsequent tax years.

(1) Tax-free income

1. Line 2 "Treasury Bond Interest Income": Fill in the interest income earned by taxpayers from holding treasury bonds issued by the financial department of the State Council.

2. Line 3 "Dividends, bonuses and other equity investment income between qualified resident enterprises": fill in the investment income obtained by resident enterprises directly investing in other resident enterprises, excluding continuous investment income. Investment income obtained by resident enterprises that have publicly issued and traded stocks for less than 12 months.

3. Line 4 "Income of qualified non-profit organizations": Fill in the income of qualified non-profit organizations, excluding those engaged in for-profit activities unless otherwise specified by the financial and tax authorities of the State Council. Income from activities.

4. Line 5 "Others": Fill in other tax-free income authorized by the State Council in accordance with the tax law.

The "Notice of the State Administration of Taxation on Completing the Final Settlement and Settlement of Enterprise Income Tax in 2009" (Guo Shui Han [2010] No. 148) stipulates:

According to the "State Administration of Taxation of the Ministry of Finance" The Notice of the State Administration of Taxation on Tax Issues Concerning Futures Investor Protection Funds (Caishui [2009] No. 68) stipulates that the relevant income obtained by futures protection fund companies that are recognized as tax-free income must be reported in Schedule 5 "Taxation" of the annual corporate income tax return. Line 5 of "1. Tax-free Income" in "Details of Discounts" and "4. Others".

(2) Subtraction of income

1. Line 7 "Income obtained by enterprises comprehensively utilizing resources to produce products that comply with national industrial policies": Fill in the taxpayer's " Comprehensive utilization of resources in the Catalog of Enterprise Income Tax Preferences as the main raw materials, the amount of income derived from the production of products that are not restricted or prohibited by the state and comply with relevant national and industry standards shall be deducted by 10%.

2. Line 8 "Others": Fill in the amount of other deductions for income formulated by the State Council in accordance with the authorization of the tax law.

(3) Total of super deductions

1. Line 10 "Research and development expenses incurred in developing new technologies, new products, and new processes": fill in the taxpayer's report for the development of new technologies , research and development expenses incurred for new products and new processes that do not form intangible assets and are included in the current profits and losses, an additional amount of 50% of the research and development expenses will be deducted.

2. Line 11 "Wages paid to place disabled persons": Fill in the 100% super deduction amount paid to disabled employees by taxpayers who place disabled persons in accordance with relevant regulations.

3. Line 12 "Wages paid by other employed persons encouraged by the state to be resettled": Fill in the super deduction amount of wages paid by other employed persons authorized by the State Council in accordance with the tax law.

4. Line 13 "Others": Fill in other super deductions authorized by the State Council in accordance with the tax law.

(4) Total amount of income exempted and exempted

1. Line 16 “Vegetables, grains, potatoes, oil crops, beans, cotton, hemp, sugar, fruits, nuts "Planting": Fill in the taxpayer's tax-free income from growing vegetables, grains, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits, and nuts.

2. Line 17 "Breeding of new crop varieties": Fill in the tax-free income of taxpayers engaged in the breeding of new crop varieties.

3. Line 18 "Cultivation of Chinese medicinal materials": fill in the tax-free income of taxpayers engaged in the cultivation of Chinese medicinal materials.

4. Line 19 "Cultivation and planting of forest trees": Fill in the tax-free income of taxpayers engaged in the cultivation and planting of forest trees.

5. Line 20 "Raising of Livestock and Poultry": Fill in the taxpayer's tax-free income from raising livestock and poultry.

6. Line 21 "Collection of forest products": Fill in the taxpayer's tax-exempt income from collecting forest products.

7. Line 22 "Agricultural, forestry, animal husbandry, fishery service projects such as irrigation, primary processing of agricultural products, veterinary medicine, agricultural technology extension, agricultural machinery operation and maintenance": fill in the taxpayer's engagement in irrigation, primary processing of agricultural products Income exempted from agricultural, forestry, animal husbandry and fishery service industries such as processing, veterinary medicine, agricultural technology extension, agricultural machinery operation and maintenance.

8. Line 23 “Ocean Fishing”: Fill in the taxpayer’s tax-exempt income from offshore fishing.

9. Line 24 "Others": Fill in other tax-free income amounts authorized by the State Council in accordance with the tax law.

10. Line 26 "Cultivation of flowers, tea and other beverage crops and spice crops": Fill in the part of the taxpayer's income derived from the cultivation of flowers, tea and other beverage crops and spice crops that is taxed at half .

11. Line 27 "Marine aquaculture, inland aquaculture": fill in the portion of the taxpayer's income from marine aquaculture and inland aquaculture that is taxed at half.

12. Line 28 "Others": Fill in other tax reduction income amounts authorized by the State Council in accordance with the tax law.

13. Line 29 "Income from investment and operation of public infrastructure projects supported by the state": Fill in the taxpayer's income from the "Catalogue of Corporate Income Tax Preferences for Public Infrastructure Projects" Income from investment and operations in ports, terminals, airports, railways, highways, urban public transport, electricity, water conservancy and other projects. Excludes income from enterprise contracted operations, contracted construction, and internal self-construction and self-use projects.

14. Line 30 "Income from qualifying environmental protection, energy and water conservation projects": fill in the taxpayer's engaged in public sewage treatment, public garbage treatment, and comprehensive development and utilization of biogas , energy-saving emission reduction technological transformation, seawater desalination and other projects tax reduction or exemption of income.

15. Line 31 "Eligible Technology Transfer Income": Fill in the exempted or reduced part of the technology transfer income of resident enterprises (the portion of technology transfer income not exceeding 5 million yuan is exempt from corporate income tax ; For the portion exceeding RMB 5 million, corporate income tax is levied at half the rate).

16. Line 32 "Others": Fill in other tax exemptions and exemptions authorized by the State Council in accordance with the tax law.

(5) Total tax reductions and exemptions

1. Line 34 "Small low-profit enterprises that meet the prescribed conditions": fill in the taxpayers who are engaged in national non-restricted and prohibited industries and meet the prescribed conditions Small and low-profit enterprises enjoy preferential tax rates and reduced corporate income tax.

2. Line 35 "High-tech enterprises that need to be supported by the state": Fill in the report that taxpayers engaged in high-tech enterprises with core independent intellectual property rights that need to be supported by the state can enjoy reduced corporate income tax.

3. Line 36 "The portion of the corporate income tax payable by enterprises in ethnic autonomous areas that belongs to the local share": The taxpayer who reports the tax reduction shall be approved by the people's government of the province, autonomous region, or municipality directly under the Central Government where the ethnic autonomous area is located. Or exempt from the local share of corporate income tax paid by enterprises in ethnic autonomous areas.

4. Line 37 "Transitional Tax Preferences": Fill in the taxpayer's compliance with the regulations of the State Council and the transitional tax preferential policies approved by the State Council.

5. Line 38 "Others": Fill in other tax reductions and exemptions formulated by the State Council in accordance with the authorization of the tax law.

(6) Line 39 "The taxable income deducted by venture capital enterprises": If a venture capital enterprise invests in unlisted small and medium-sized high-tech enterprises through equity investment for more than 2 years, it can be reported as follows: 70% of the investment amount can be deducted from the taxable income of the venture capital enterprise in the year when the equity is held for two years; if the amount is insufficient for deduction in the current year, it can be carried forward for deduction in subsequent tax years.

(7) Total amount of income tax credits

1. Lines 41-43, fill in the "Catalogue of Corporate Income Tax Preferential Equipment for Environmental Protection Special Equipment" and "Energy Savings" that the taxpayer purchased and actually used For special equipment for environmental protection, energy and water conservation, and production safety specified in the Catalog of Enterprise Income Tax Preferences for Special Equipment for Water Savings and the Catalog of Enterprise Income Tax Preferences for Special Equipment for Safety Production, the investment amount is allowed to be deducted from the enterprise's tax payable for the current year. 10% portion. If the credit is insufficient in the current year, the credit can be carried forward to the next five tax years.

2. Line 44 "Others": Fill in the other parts of the income tax credits authorized by the State Council in accordance with the tax law.

(8) Attached information on tax reduction and exemption

1. Line 45 "Number of employees of the enterprise": fill in the taxpayer's average number of employees throughout the year, based on the taxpayer's number of employees at the beginning and end of the year The average headcount calculation is used to determine whether it is a small low-profit enterprise subject to tax regulations.

2. Line 46 "Total Assets": Fill in the average total assets of the taxpayer throughout the year, calculated based on the average total assets of the taxpayer at the beginning and end of the year, and used to determine whether it is a small low-profit enterprise under tax regulations .

3. In the "Industry (Other Industrial Enterprises)" item in line 47, fill in the industry to which the taxpayer belongs, which is used to determine whether it is a small low-profit enterprise regulated by taxation.

4. Relationships within and between tables

(1) Relationships within the table

1. Row 1 = rows 2+3+4+5 of this table.

2. Row 6 = Row 7+8 of this table.

3. Row 9 = row 111+12+13 of this table.

4. Row 14 = Row 15+25+29+331+32 of this table.

5. Row 15 = total of rows 16 to 24 of this table.

6. Row 25 = Row 26+27+28 of this table.

7. Row 33 = Row 34+35+36+37+38 of this table.

8. Row 40 = Row 41+42+43+44 of this table.

(2) Relationship between tables

1. Row 1 = Row 15, Column 4 of Schedule 3 = Row 17 of the main table;