In order to implement the Enterprise Income Tax Law of the People's Republic of China and related tax policies, further streamline the tax information and reduce the tax burden, the State Administration of Taxation issued the Announcement of State Taxation Administration of The People's Republic of China on Matters Related to Annual Tax Declaration of Enterprise Income Tax (hereinafter referred to as the Announcement). The interpretation is as follows:

1. Relevant background

Since p>222, the Ministry of Finance, together with our bureau and relevant departments, has issued a number of preferential corporate income tax policies, such as supporting the development of small and meager profit enterprises, encouraging enterprises to increase investment in research and development, and promoting the innovation and development of enterprises. The main points are as follows:

(1) Support the development of small and meager profit enterprises

Issue the Announcement of the Ministry of Finance and the State Administration of Taxation on Further Implementing Preferential Policies for Small and Micro Enterprises (No.13 of 222), continue the criteria for judging small and meager profit enterprises, and levy enterprise income tax by half for the portion with annual taxable income of 1 million to 3 million yuan.

(II) Encouraging enterprises to increase R&D investment

First, the Announcement of the Ministry of Finance and the Ministry of Science and Technology of the State Administration of Taxation on Further Increasing the Pre-tax Deduction Ratio of R&D Expenses of Small and Medium-sized Science and Technology Enterprises (No.16, 222) was issued. If the actual R&D expenses incurred by small and medium-sized science and technology enterprises in R&D activities do not form intangible assets and are included in the current profits and losses, they will be deducted according to the regulations from January 1, 222. If intangible assets are formed, they will be amortized before tax according to 2% of the cost of intangible assets from January 1, 222. Second,

Announcement of the Ministry of Finance and the Ministry of Science and Technology of the State Administration of Taxation on Strengthening Pre-tax Deduction for Supporting Scientific and Technological Innovation (No.28, 222) was issued, and the pre-tax deduction ratio of R&D expenses will be increased to 1% from October 1, 222 to December 31, 222.

(III) Promoting the equipment updating and technological upgrading of small, medium and micro enterprises and high-tech enterprises

First, the Announcement of the Ministry of Finance and the State Administration of Taxation on Relevant Policies for Pre-tax Deduction of Equipment and Appliances in Small and Medium-sized Enterprises (No.12 of 222) was issued, and the newly purchased equipment and appliances by small and medium-sized enterprises during the period from January 1, 222 to December 31, 222 had a unit value of more than 5 million yuan. Second, the Announcement of the Ministry of Finance and the Ministry of Science and Technology of the State Administration of Taxation on Strengthening Pre-tax Deduction for Supporting Scientific and Technological Innovation (No.28, 222) was issued. The newly purchased equipment and appliances of high-tech enterprises during the period from October 1, 222 to December 31, 222 are allowed to be deducted in full in the current year when calculating taxable income, and 1% additional deduction is allowed before tax.

(IV) Supporting the Development of Basic Research in China

Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Preferential Policies for Enterprises to Invest in Basic Research (No.32, 222) was issued, and the expenses invested by enterprises for basic research in non-profit scientific research institutions, universities and government natural science funds can be deducted before tax according to the actual amount of taxable income, and can be deducted by 1% before tax. Non-profit scientific research institutions and institutions of higher learning shall be exempted from enterprise income tax if they receive funds for basic research from enterprises, individuals and other organizations.

(V) Support Guangzhou Nansha to deepen the all-round cooperation between Guangdong, Hong Kong and Macao

The Notice of the Ministry of Finance and the State Administration of Taxation on Preferential Policies for Enterprise Income Tax in Guangzhou Nansha (Cai Shui [222] No.4) was issued, and the enterprise income tax was levied at a reduced rate of 15% for qualified enterprises located in Nansha Pilot Start-up Zone.

(VI) Supporting the pilot of real estate investment trust funds in infrastructure

The Announcement of the Ministry of Finance and the State Administration of Taxation on the Tax Policy of Real Estate Investment Trust Funds in Infrastructure (No.3 of 222) was issued, distinguishing the pre-establishment and the establishment stage of infrastructure REITs, and clarifying the pilot policy of enterprise income tax.

II. Main revision contents of the annual tax return of enterprise income tax

(1) List of Assets Depreciation, Amortization and Tax Adjustment (A158)

According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Relevant Policies for Pre-tax Deduction of Equipment and Appliances in Small and Medium-sized Enterprises (No.12, 222), Announcement of the Ministry of Finance and the Ministry of Science and Technology of the State Administration of Taxation on Strengthening Pre-tax Deduction for Supporting Scientific and Technological Innovation (No.28, 222), adding "One-time deduction for equipment and appliances purchased by high-tech enterprises with a unit price of less than 5 million yuan in the fourth quarter of 222 (October-December)" and "One-time deduction for equipment and appliances purchased by high-tech enterprises with a unit price of more than 5 million yuan in the fourth quarter of 222".

(II) Tax Adjustment Schedule of Enterprise Restructuring and Deferred Taxes (A151)

According to the Announcement of the Ministry of Finance and the State Administration of Taxation on the Pilot Tax Policy of Real Estate Investment Trust Funds (REITs) in the Infrastructure Sector (No.3 of 222), "Infrastructure Sector" is added to the Tax Adjustment Schedule of Enterprise Restructuring and Deferred Taxes (A151). At the same time, adjust the relationship between the tax adjustment schedule of enterprise reorganization and deferred tax matters (A151) and the tax adjustment schedule of the superior form (A15).

(III) Detailed List of Tax Exemption, Deduction of Income and Additional Deduction (A171)

First, according to the Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Preferential Policies for Enterprises to Invest in Basic Research (No.32, 222), line 16.1 "Income from basic research funds is exempted from enterprise income tax" and line 3.1 "Additional deduction of expenditure on basic research invested by enterprises" are added.

Second, according to the Announcement of the Ministry of Finance and the State Administration of Taxation on Strengthening Pre-tax Deduction for Supporting Scientific and Technological Innovation (No.28, 222), the "plus deduction ratio _ _ _%" in line 28 was adjusted to "plus deduction ratio and calculation method: _ _ _ _", and the code table of plus deduction ratio and calculation method for creative design activities was added accordingly for taxpayers to choose to fill in and apply according to relevant policies. Add "fourth quarter related expenses plus deduction" in line 28.1 and "first three quarters related expenses plus deduction" in line 28.2 for taxpayers to fill in the fourth quarter and first three quarters of 222 related expenses plus deduction.

Third, according to the Announcement of the Ministry of Finance and the State Administration of Taxation on Strengthening Pre-tax Deduction for Supporting Scientific and Technological Innovation (No.28, 222), line 3.2 "Additional Deduction for Equipment and Appliances of High-tech Enterprises" is added for high-tech enterprises to fill in the additional deduction amount for newly purchased equipment and appliances in the fourth quarter of 222 (October-December).

(iv) List of Plus Deduction Preferences for R&D Expenses (A1712)

According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Strengthening Pre-tax Deduction for Supporting Scientific and Technological Innovation (No.28, 222), the "Plus Deduction Proportion" in line 5 is adjusted to "Plus Deduction Proportion and Calculation Method", and the code table of plus deduction proportion and calculation method for R&D expenses is added accordingly. Line L1 "Total amount of R&D expenses allowed to be added and deducted this year", line L1.1 "Amount of R&D expenses allowed to be added and deducted in the fourth quarter" and line L1.2 "Amount of R&D expenses allowed to be added and deducted in the first three quarters" are added for taxpayers to fill in the amount of R&D expenses in the fourth and first three quarters of 222.

(V) List of Preferential Income Tax Reduction and Exemption (A174)

According to the Notice of the Ministry of Finance and the State Administration of Taxation on Preferential Enterprise Income Tax Policies in Hengqin Guangdong-Macao Deep Cooperation Zone (Caishui [222] No.19) and the Notice of the Ministry of Finance and the State Administration of Taxation on Preferential Enterprise Income Tax Policies in Nansha, Guangzhou (Caishui [222] No.4), etc., Further subdivide the regional preferential policies for taxpayers to fill in the relevant preferential policies of Hengqin Guangdong-Macao Deep Cooperation Zone, Pingtan Comprehensive Experimental Zone, Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone and Nansha First Start Zone respectively.

III. Handling of attached materials for enterprise policy relocation

In order to simplify the tax information and reduce the tax burden of enterprises, enterprises with policy relocation will no longer fill in and submit the Income Statement of Enterprise Policy Relocation Liquidation when submitting the annual tax return of enterprise income tax to the competent tax authorities in the year when the relocation is completed.

IV. Implementation Time

The Announcement is applicable to the final settlement of enterprise income tax in 222 and beyond. If a new policy is introduced in the future, the annual tax return of enterprise income tax shall be filled in according to the relevant provisions of the new policy. If the relevant rules of the previous annual enterprise income tax return are inconsistent with this Announcement, it will not be adjusted retroactively. Taxpayers who adjust tax-related matters in previous years shall do so in accordance with the relevant rules of the enterprise income tax return of the corresponding year.