How to Fill in Class A Form of Income Tax Settlement (I) Header Item
1. "tax payment period": the period of annual tax return is 65438+ 10/to 65438+February 3 1.
2 "taxpayer identification number": fill in the tax registration certificate number code uniformly issued by the tax authorities.
3. "Taxpayer's name": fill in the full name of the taxpayer as stated in the tax registration certificate.
(II) Table body items
This table is based on the total accounting profit of the enterprise, and the "income after tax adjustment" (taxable income) is calculated after adding or subtracting the tax adjustment amount. Differences between accounting and tax law (including one-off and temporary differences, such as income, deduction and assets) are reflected in the tax adjustment plan (Table 3). This table includes four parts: calculation of total profit, calculation of taxable income, calculation of taxable amount and additional information.
1. "Calculation of total profit" project, the enterprise data applicable to the accounting standards for business enterprises are directly taken from the income statement; For enterprises that implement accounting systems such as Accounting System for Business Enterprises and Accounting System for Small Enterprises, the items in the income statement that are inconsistent with this table should be filled in after the items in the income statement are adjusted according to the requirements of this table.
Taxpayers who apply the Accounting Standards for Business Enterprises, the Accounting System for Business Enterprises or the Accounting System for Small Enterprises are reflected in Schedule I (1) income schedule and Schedule II (1) expense schedule. Taxpayers who apply the Accounting Standards for Business Enterprises and the Accounting System for Financial Enterprises should fill in the corresponding columns in Schedule 1 (2) Income Statement of Financial Enterprises and Schedule 2 (2) Cost and Expense Statement of Financial Enterprises; Institutions, social organizations, private non-enterprise units and non-profit organizations to which the Accounting Standards for Public Institutions and the Accounting System for Non-profit Organizations apply shall fill in the attached table 1 (3) List of Income Items of Institutions, Social Organizations and Private Non-enterprise Units and the attached table 1 (3) List of Expenditure Items of Institutions, Social Organizations and Private Non-enterprise Units.
2. For the items in "Calculation of Taxable Income" and "Calculation of Taxable Amount", except for the indicators calculated according to the logical relationship of the main table, the rest information comes from the attached table.
3. "Attached data" includes the tax amount of the previous year in the statistical analysis of tax sources this year.
(3) Line description
1. 1 line "Operating income": the total income confirmed by the taxpayer's main business and other businesses should be reported. This item should be filled out according to the amount analysis of the subjects of "main business income" and "other business income". General enterprises calculate and fill in the list through the schedule 1 (1) income schedule; Financial enterprises should calculate and fill in the list through the attached table 1 (2) Income Statement of Financial Enterprises; Institutions, social organizations, private non-enterprise units and non-profit organizations shall fill in the "Total Income" attached to the Income Statement of Institutions, Social Organizations and Private Non-enterprise Units, including non-taxable income as stipulated in the tax law.
2 line 2 "operating costs" project, fill in the actual total cost of the taxpayer's main business and other businesses. This item should be filled out according to the amount analysis of the subjects of "main business cost" and "other business cost". General enterprises calculate and fill in the list through Schedule 2 (1) cost schedule; Financial enterprises should be calculated and filled in through Schedule 2 (2) List of Costs and Expenses of Financial Enterprises; Institutions, social organizations, private non-enterprise units and non-profit organizations shall analyze and report according to Schedule 1 (3) Income Statement of Institutions, Social Organizations and Private Non-enterprise Units and Schedule 2 (3) Expenditure Statement of Institutions, Social Organizations and Private Non-enterprise Units.
3. Line 3 "Business tax and surcharges": fill in the business tax, consumption tax, urban maintenance and construction tax, resource tax, land value-added tax and education surcharge that taxpayers should bear in operating business. This item should be filled out according to the amount analysis of "business tax and surcharge".
4. Line 4 "Sales expenses": Fill in the expenses incurred by taxpayers in the process of selling goods, such as packaging expenses, advertising expenses, and operating expenses such as personnel salaries and business expenses of sales organizations specially established for selling goods of this enterprise. This item should be filled out according to the analysis amount of sales expenses.
5. Line 5 "Management expenses": report the management expenses incurred by taxpayers for organizing and managing production and operation. This item should be filled out according to the analysis amount of "management expenses".
6. "Financial expenses" in line 6: Fill in the financing expenses incurred by taxpayers to raise funds needed for production and operation. This item should be filled out according to the analysis amount of "financial expenses".
7. Line 7 "Asset impairment loss": report the impairment loss of the taxpayer's assets. This item should be filled out according to the analysis amount of the "asset impairment loss" subject.
8. Line 8 "Gains from changes in fair value": Report the gains from changes in fair value of assets or liabilities that taxpayers should include in current profits and losses according to relevant accounting standards, such as gains from changes in fair value of trading financial assets. This item should be filled out according to the analysis amount of "gains and losses from changes in fair value". If it is a loss, this item should be filled with "-".
9. Line 9 "Income from investment": Report the income obtained by taxpayers from foreign investment in various ways. Banks should fill in the column according to the amount of the "investment income" subject, and if it is a loss, fill in the column with "-". When the trading financial assets held by the enterprise are disposed of and transferred, the part of the disposal proceeds will be transferred from the "gains and losses from changes in fair value" and included in the bank, including the taxable income of overseas investment.
10. 10 "Operating profit": reporting the taxpayer's current operating profit. Calculate and fill in the form according to the above lines.
11.11line "non-operating income": report the income of the taxpayer that is not directly related to its business activities. Except for financial enterprises, institutions, social organizations and private non-enterprise units, all other enterprises have been calculated and filled in the relevant lines in the income statement in Schedule 1 (1); Financial enterprises should calculate and fill in the relevant columns in Schedule 1 (2) Income Statement of Financial Enterprises.
12. 12 "non-operating expenses": report the expenses incurred by the taxpayer that are not directly related to its business activities. General enterprises fill in the relevant lines of Schedule 2 (1) Cost and Expense Schedule; A financial enterprise shall complete the calculation of related items in Schedule 2 (2) List of Costs and Expenses of Financial Enterprises.
13. 13 line "Total profit": fill in the taxpayer's total profit for the current period. Calculate and fill in the form according to the above lines. The amount is equal to10+11-12 lines.
14. Line 14 "Tax adjustment increase": fill in the taxable income items that taxpayers have not included in the total profits, the expenditure items that cannot be deducted before tax, the expenditure amount that exceeds the pre-tax deduction standard, and the taxable adjustment items of assets, including the estimated profits calculated by real estate development enterprises according to the current pre-sale income. Taxpayers should calculate and fill in the column of "Increase" in Schedule 3 "Detailed List of Tax Adjustment Items".
15. 15 "tax adjustment reduction": fill in the items that taxpayers have included in the total profits, but cannot be recognized as taxable income temporarily according to the tax law, and the amount of items that have been taxed in previous years and deducted in this period according to the tax law. Including tax-free income, tax-free income of real estate development enterprises that have been converted into sales income, reduced income and pre-sale income, and estimated profits calculated according to regulations. Taxpayers should calculate and fill in the column of "reduction amount" in Schedule 3 "Detailed List of Tax Adjustment Items".
16. 16 "Among them: non-tax revenue": fill in the financial allocation included in the taxpayer's operating income or non-operating income, administrative fees collected according to law and incorporated into financial management, funds of * * *, and other non-tax revenue specified by the State Council.
17. 17 line "Among them: tax-free income": report the income or income that the taxpayer has incorporated into the total profit and meets the tax-free conditions, including debt interest income; Dividends, bonuses and other equity investment income between qualified resident enterprises; Non-resident enterprises set up institutions and places in China, and obtain dividends, bonuses and other equity investment income from resident enterprises that are actually related to the institutions and places; Income of qualified non-profit organizations. Banks should fill in the column according to the analysis amount of "main business income", "other business income" and "net investment income".
18. In line 18, "Deducted income" means that the taxpayer uses the resources specified in the Catalogue of Preferential Enterprise Income Tax for Comprehensive Utilization of Resources as the main raw material to produce and sell products that meet the relevant national and industrial standards, and the income is reduced by 10%.
19. 19 line "Among them: income from tax reduction and exemption items": fill in the income from tax reduction and exemption items that taxpayers should calculate separately according to tax regulations.
20 "including deduction" in line 20: fill in the actual research and development expenses incurred by taxpayers in developing new technologies, new products and new processes in that year, as well as the wages paid for resettling the disabled and other employed persons encouraged by the state. If the tax conditions are met, the taxable income shall be deducted according to a certain proportion.
2 1.2 1 Line "Among them: Deduction of taxable income": It is reported that if a venture capital enterprise has invested in unlisted small and medium-sized high-tech enterprises by means of equity investment for more than two years, 70% of its investment amount can be deducted from the taxable income of the venture capital enterprise in the year when the equity has been held for two years; If the deduction is insufficient in the current year, it can be carried forward in future tax years.
22. Line 22 "Increase: overseas taxable income makes up for domestic losses": According to the Interim Measures for the Administration of Enterprise Income Tax on Overseas Income, when taxpayers calculate and pay enterprise income tax, the profits of their overseas business institutions can make up for the losses of domestic business institutions. That is, when the "total profit" plus "tax adjustment increase" minus "tax adjustment decrease" is negative, the amount of overseas taxable income reported by the bank to make up for domestic losses shall not exceed the total amount of overseas taxable income of the enterprise in that year; If it is positive, if there is no loss in the previous year, the bank will fill in zero. If there are losses in previous years, the maximum amount of compensation for the losses in previous years shall not exceed the overseas taxable income of the enterprise in that year.
23. Line 23 "Income after tax adjustment": Fill in the taxpayer's taxable income after current adjustment. The amount is equal to13+14-15+22 in this table. When this behavior is negative, it is the amount of loss that can be carried forward to the next year (the amount of income that can be made up in that year); If it is positive, the taxable income should continue to be calculated.
24. Line 24 "Make up the losses of previous years": Fill in the losses of previous years that taxpayers can make up before tax according to tax regulations. The amount is equal to line 6 10 of Schedule 4 "Detailed List of Enterprise Income Tax to Make Up Losses". But it shall not exceed the "income after tax adjustment" in line 23 of this table.
25. "Taxable income" in line 25: The amount is the same as that in lines 23-24 of this table. This bank shall not be negative, and the calculation result in line 23 or above in this table is negative, and the amount of this bank shall be filled with zero.
26 "Tax rate" in line 26: Fill in the tax rate of 25% stipulated in the tax law.
27. Line 27 "Income tax payable": The amount is equal to line 25×26 of this table.
28 "Income tax relief" in line 28: Fill in the amount of enterprise income tax actually reduced or exempted by taxpayers according to tax regulations. Including small-scale low-profit enterprises, high-tech enterprises that the state needs to support, enterprises that enjoy the transitional policy of tax reduction and exemption, the difference between the actual tax rate and the statutory tax rate, and other tax reduction and exemption concessions approved or filed by the tax authorities. The amount is equal to line 33 of Schedule V "List of Tax Preferences".
29 "income tax credit" in line 29: fill in the amount of investment of taxpayers in purchasing special equipment for environmental protection, energy saving and water saving, and safe production. , 10% of the equipment investment can be deducted from the tax payable of the enterprise in the current year; If the credit is insufficient in the current year, it can be carried forward in the next five tax years. The amount is equal to the 40th line of Annex V "List of Tax Preferences".
30. Line 30 "Taxable amount": Fill in the income tax payable by the taxpayer in the current period, and fill in the column according to the above-mentioned relevant lines. This number is equal to lines 27-28-29 in the table.
Line 3 1.3 1 "Income tax payable for overseas income": fill in the taxable income of taxpayers outside China (if the income obtained is after-tax profit, it shall be reduced), and calculate the taxable income according to the tax rate stipulated in the tax law (25% for resident enterprises). The amount is equal to the total amount in column 10 of Schedule 6 "Calculation Schedule of Overseas Income Tax Credit".
32. Line 32 "Overseas income tax credit": the amount of income tax payable calculated in accordance with the provisions of the tax law, that is, the credit limit.
If the income tax paid by an enterprise abroad is lower than the credit limit, the "overseas income tax credit" shall be filled in according to the actual income tax paid abroad; If it is greater than the credit limit, it shall be filled in according to the credit limit; If it exceeds the credit limit, it can be offset by the balance after deducting the tax payable in the current year with the annual credit limit in the next five years.
For taxpayers who can make up for domestic losses with overseas income, the items of "overseas taxable income" in the taxable amount formula of overseas income and "income from foreign countries" in the pre-tax deduction limit formula of overseas income tax are overseas income, excluding the part that makes up for domestic losses.
33. Line 33 "Actual income tax payable": Fill in the actual income tax payable by taxpayers in this period. The amount is equal to line 30+3 1-32 in this table.
34. Line 34 "Accumulated actual income tax paid in advance this year": fill in the accumulated monthly (quarterly) income tax paid by taxpayers in accordance with tax regulations this year.
35. In line 35, "The tax paid in advance by the head office collecting tax": fill in the tax paid in advance by the head office collecting tax in the local warehouse from June 1 to June 12 (or June 1 to the fourth quarter).
36. In line 36, "In which: the withholding tax amount of the head office of taxation is summarized": fill in 1 to 12 (or 1 to the fourth quarter) to summarize the withholding tax amount of the head office of taxation. Attached is the distribution table of tax collection branches in People's Republic of China (PRC).
37. In line 37, "In which: the withholding tax apportioned by the branches of the head office of taxation is summarized": the reporting branch distributes the withholding tax locally. Attached is the distribution table of tax collection branches in People's Republic of China (PRC).
38. Line 38, "Local prepayment ratio of consolidated tax member enterprises (father-son system)": Fill in the local prepayment ratio of consolidated tax member enterprises (father-son system) approved by the State Council.
39. Line 39 "Income tax paid in advance by consolidated taxpayer": Fill in the income tax paid in advance by consolidated taxpayer. Fill in the column according to "actual tax payable" and "prepayment ratio". The amount is equal to line 33×38 in this table.
40. Line 40 "Income tax payable (refunded) this year": Fill in the income tax payable (refunded) by taxpayers this year. This number is equal to lines 33-34 in the table.
4 1. Line 4 1 "Deduct the overpaid income tax in previous years this year": fill in the amount that the taxpayer has settled the overpaid tax in previous years and has not yet applied for tax refund, and the amount paid this year.
42. The "income payable in the previous year but not paid this year" in the 42nd line refers to the amount paid this year by reporting the taxpayer's profit and loss adjustment tax in the previous year, the tax paid in advance in the fourth quarter of last year or 65438+February.
Four. Intra-table and inter-table relations
1. 1 line = line 2 of schedule 1 (1) or line 2 of schedule 1 (1) or lines 3 to 7 of schedule 1.
2. Line 2 = Line 1 of Schedule II (1) or Line 1 of Schedule II (2) or Line 14 of Schedule II (3).
3. 10 line = 1-2-3-4-5-6-7+8+9 line.
4. 1 1 = Line 17 of Schedule I (1) or Line 42 of Schedule I (2) or Line 9 of Schedule I (3).
5. Line 12 = Line 16 of Schedule II (1) or Line 45 of Schedule II (2).
6. 13 line =10+112 line.
7. Line 14 = total in line 59, column 3 of Schedule 3.
8. Line 15 = total in line 59, column 4 of Schedule 3.
9. Line 16 = line 14, column 4 of Schedule 3.
10. Line 17 of Schedule 5 = Line 1.
1 1. Line 18 = Line 6 of Schedule 5.
12. Line 19 of Schedule 5 = Line 14.
13. Line 20 = Line 9 of Schedule 5.
14. Line 2 1 = Line 39 of Schedule 5. (Bank ≥0)
15. Line 22 = total in column 7 of Schedule 6.
16.23 line =13+14-15+22 line.
When line 2 1 >: 0 (except line 2 1 = 0) and line 23 (the bank) are less than 0, it is necessary to adjust schedules 5 and 3 to recalculate the data in lines 15, 2 1 and 23 of this table. The method is as follows:
For example, line 23 < 0, line 2 1 in this table >: 0. When line 23 is still < 0, line 2 1 should be equal to 0. According to the new data of line 2 1, adjust 39 lines in schedule 5, recalculate schedule 5, and recalculate and adjust schedule 3. Then, fill in the rows corresponding to the main table and recalculate to 23 rows.
For example, line 23 < 0, line 2 1 in this table >: 0, line 23 in this table +2 1 appears >; 0, then line 2 1 should be = 23 +2 1. According to the new data of line 2 1, adjust line 39 in schedule 5, recalculate schedule 5 and adjust schedule 3 at the same time. Then, fill in the row corresponding to the main table and recalculate to the 23rd row.
17. Line 24 = Line 6 of Schedule 4, column 10.
When line 23 >: 0, line 24 ≤23, line 6 of Schedule 4, column 10 ≤23; When the 23rd line is ≤0, the 24th line is 0, and the 10 column in the 6th line of Schedule 4 is 0. This bank must be ≥0, and negative numbers are not allowed.
18. Line 25 = Line 23-24 (this line must be ≥0, and negative numbers are not allowed. When the 23rd line is ≤0, this line = 0; When this bank (line 25) = 0, lines 27, 28 and 29 and. 30 is equal to 0)
19. Fill in 25% in line 26.
20. Line 27 = Line 25×26.
2 1. Line 28 = Line 33 of Schedule 5.
22. Line 29 = Line 40 of Schedule 5.
23. Line 30 = Line 27-28-29 (this line must be ≥0).
24. Line 3 1 = total in column 10 of Schedule 6.
25. Line 32 = total of column 13 in Schedule 6+15, or line 32 is equal to total of column 17 in Schedule 6.
26. Line 33 = Line 30 +3 1-32.
27. Line 40 = lines 33-34.
Verb (abbreviation of verb) The logical relationship between this main table and the comprehensive declaration form (applicable to local taxes):
1, 1 line "operating income"+1line "non-operating income" In this table = "total income in the comprehensive declaration form".
2. Taxable income in line 25 of this table+income tax payable for overseas income in line 365438+0 ÷ 25% of this table-25% of income tax credit for overseas income in line 32 of this table = tax payable in the comprehensive declaration form, and the tax payable must be ≥0.
3. Total income of comprehensive declaration form-tax amount of comprehensive declaration form = allowable deduction amount of comprehensive declaration form.
4. The tax rate in line 26 of this form = the tax rate in the comprehensive declaration form, and 25% must be filled in.
5. Tax amount calculated in the comprehensive declaration form ×25% tax rate = tax amount (fee) payable in the comprehensive declaration form, and the tax amount (fee) must be ≥0.
6. Line 28 of this form is "income tax exemption"+line 29 is "income tax credit =" tax exemption (fee) amount in the comprehensive declaration form ". Taxpayers must obtain the approval or filing from the tax authorities when filling in this column, and fill in the tax exemption reason code when filing. And the "tax reduction or exemption (fee) amount" must be less than or equal to the "declared tax payable amount" in the comprehensive declaration form.
7. In line 34 of this table, "the accumulated actual income tax paid in advance this year" = "the paid tax (fee) amount" in the "comprehensive declaration form", and "the accumulated actual income tax paid in advance this year" does not include the taxes paid at the time of final settlement last year and the taxes of previous years checked and supplemented by the tax authorities.
8. When the income tax payable (refunded) in this year in line 40th of this form is ≥0, the income tax payable (refunded) in this year in line 40th of this form = the actual declared tax (fee) in the comprehensive declaration form, and the actual declared tax (fee) in the comprehensive declaration form = the declared tax (fee) amount.
When the "income tax payable (refunded)" in the 40th line of this form is less than 0, it is the income tax payable by the taxpayer this year. However, when filling in the comprehensive declaration form, the "actual declared tax (fee) amount" of the comprehensive declaration form must be filled in as 0. Then, according to this final statement, the taxpayer will go through the tax refund formalities at the tax authorities' department responsible for tax refund or the front desk window and accept the tax refund inspection by the tax authorities.
How to calculate the annual income tax of other enterprises is mainly to calculate the enterprise income tax correctly. As for whether to adjust the account, it depends on the specific situation.
When calculating income tax, what is the deduction standard for business entertainment expenses when paying the business tax difference? Pre-tax deduction of business entertainment expenses:
The Regulations for the Implementation of the Enterprise Income Tax Law stipulates that business entertainment expenses incurred by enterprises related to production and business activities shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year. Pay attention to the caliber of sales revenue in actual calculation. Total sales revenue: main business revenue+other business revenue+deemed sales revenue, which is the calculation base for calculating the deduction limit of advertising expenses, publicity expenses and entertainment expenses.
Suppose an enterprise's total annual income is 6,543,800,000 yuan and its annual business entertainment expenses are 6,543,800,000 yuan, then: 1. Five thousandths of the total annual income = 654.38+million * 5/654.38+0000 = 50,000 yuan; 2. 60% of business entertainment expenses = 65438+10,000 yuan * 60% = 60,000 yuan; Comparing the above two data, the enterprise can only pay 50,000 yuan for business entertainment before tax at most, and the remaining 654.38+ 10,000-50,000 = 50,000 yuan, so it is necessary to increase the taxable income of the current year and recalculate the income tax payable in the current year; Assuming that the annual business entertainment fee is 40,000 yuan, then 40,000 *60%=2. 40,000 yuan, the enterprise can only pay the business entertainment fee 2 before tax at most. 40 thousand, leaving 40 thousand -2. 40 thousand = 1. 60,000, taxable income must be adjusted.
Assuming that the "taxable income" before settlement of income tax is 6,543,800 yuan, the income tax paid in advance is 2,500 yuan, the adjusted business entertainment fee is 6,543,800 yuan, and the income tax rate is 25%, the taxable income of the current year is recalculated = 6,543,800 yuan = 20,000 yuan, and the income tax paid back is 20,000 *. If the income tax loss before settlement is 5,000 yuan, the taxable income in that year =-5,000+1000 = 5,000 yuan, and the supplementary income tax = 5,000 * 25% =1250 yuan; If the income tax loss before settlement is 20,000 yuan, the taxable income of the current year will be recalculated =-20,000+110,000 yuan =- 1 10,000 yuan, and there is no need to pay taxes.
Income tax summary table 4, schedule 4, and column 5, 6, 7, and 8 of the schedule of making up losses before tax.
I. Scope of application
This form is applicable to the declaration of enterprise income tax by resident taxpayers who implement audit collection.
Second, the basis and content of the report
According to the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations, fill in the uncompensated losses of this year and the first five years of this year's tax return. This table reflects that the income after tax adjustment is positive, which can make up for the losses carried forward from previous years according to regulations.
Three. Description of related items in the report
1. 1 "Year" column: fill in the Gregorian calendar year. 1 to 5 lines are pushed forward for 5 years from 6 lines, and 6 lines represent the current reporting year.
2. Column 2 "Profit and loss": Fill in the information of "income after tax adjustment" in line 23 of the main table (losses are filled with "-").
3. Column 3 "Recoverable losses of merged and separated enterprises": Fill in the losses of merged and separated enterprises that can be merged according to the provisions of the tax law (filled with "-").
4. Column 4 "Recoverable income this year": the amount is equal to column 2+column 3.
5. Column 9 "Loss compensation in previous years": the amount is equal to column 5+6+7+8. (If the fourth column is positive, don't fill it in).
6. 10 column "Losses of previous years actually made up this year" 1-5 line: analyze and fill in the information in line 23 of the main table, which is used to make up the uncompensated losses in the previous five years in turn. The cumulative amount in line 1-5 shall not be greater than line 23 of the main table. 10 column is less than or equal to the absolute value of negative numbers in column 4 -9.
7. Column 10 of line 6, "Loss of previous years actually made up in this year": the amount is equal to the total amount from line 1 to line 5, column 10 (the total amount of lines 6 and 10 ≤ the total amount of lines 6 and 4).
8. 1 1 Column "Recoverable losses in future years" Lines 2-6: The uncompensated losses in each year and the uncompensated losses in this year after the losses in the previous five years are made up by the data in line 24 of the main table of this year. 1 1 column = absolute value of 4 columns -9 columns-10 columns (the fourth column is not filled in if it is greater than zero).
9. In line 7, column 1 1 "Total losses that can be made up in the following years": fill in the total amount in line 2 to 6, column1/.
Fourth, the relationship between tables.
Row 6, 10 column = row 24 of the main table.
Excuse me, how to fill in line 34 of schedule 5 of annual income tax? Small and low-profit enterprises should meet the following conditions at the same time: 1, engaged in industries not restricted or prohibited by the state; 2, industrial enterprises, the annual taxable income does not exceed 300 thousand yuan, the number of employees does not exceed 100, the total assets do not exceed 30 million yuan; 3. For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.
The annual taxable income is one of the judging conditions of small and meager profit enterprises, not the total profit of enterprises. An enterprise shall truthfully report its industry, total assets of the current year, number of employees, annual taxable income and other related indicators when making an annual declaration for final settlement, and the competent tax authorities shall conduct examination and confirmation. Enterprises that meet the requirements of small-scale low-profit enterprises can pay enterprise income tax at the rate of 20% if they declare final settlement this year and prepay next year.
Deduction ratio of gasoline and telephone charges in income tax settlement. As long as the cost is reasonable, refueling and communication costs can be included in the expense account. It can be included in profit and loss when carried forward at the end of the month. When expenses and costs are greater than profits, enterprise income tax shall be exempted. This can be calculated at the time of annual settlement ~! There may be some differences in different places ~! For details, please refer to the second paragraph of Article 10 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Implementing Enterprise Accounting System on Income Tax (Guo Shui Fa [2003] No.45), which stipulates that the standard of office communication fees paid by enterprises to employees who have obtained taxable income shall be determined by the provincial State Taxation Bureau and the local taxation bureau through consultation.
When calculating income tax, there are white bars on the expenses, which need to be increased before tax. Which line should be filled in Schedule 3 "Detailed List of Tax Adjustment Items"? Thank you, it depends on the items you recorded in the accounting treatment and the items you adjusted. You ask others, how do others know? ...
I hope I can help you!
Item (3) of the total amount of income tax deduction in Item 7 of Schedule V of Income Tax Settlement and Payment is included in the Catalogue of Enterprise Income Tax Preferences for Special Equipment for Safe Production (Caishui [2008] 1 18), and the special equipment for environmental protection, energy saving, water saving and safe production can be paid according to10 of the investment in special equipment. If the tax payable of an enterprise in the current year is less than the credit amount, it can be carried forward to the following years, but the carrying-forward period shall not exceed 5 tax years.
The investment in special equipment refers to the total fare tax for the purchase of special equipment, but does not include the value-added tax refunded according to relevant regulations and the transportation, installation and commissioning expenses of the equipment.
The taxable amount of the current year refers to the taxable income of the enterprise multiplied by the applicable tax rate after deducting the tax reduction and exemption in accordance with the enterprise income tax law, the relevant preferential tax provisions of the State Council and the transitional preferential tax provisions. During the tax credit period, if the VAT input tax is allowed to be deducted, the investment in special equipment will no longer include the VAT input tax; If the VAT input tax is not allowed to be deducted, the investment in special equipment shall be the total price and tax indicated on the special VAT invoice. Where an enterprise purchases special equipment and obtains an ordinary invoice, the investment amount of special equipment shall be subject to the amount indicated in the ordinary invoice.
Income tax should be 4854.89*0.5*0.2, right? How much should I fill in line 45 of the income tax concession form? If it is a small and micro enterprise, the taxable income is *0.5 (not multiplied by the taxable amount). Please ask the inland revenue department for details. My company is not Xiaowei.