The number of employees refers to the sum of the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise; The number of employees and the total assets are determined according to the monthly average of the whole year. The specific calculation formula is as follows: monthly average = (beginning of the month+end of the month) ÷2, monthly average = sum of monthly average of the whole year ÷ 12. If business activities are started or terminated in the middle of the year, relevant indicators shall be determined with the actual business period as a tax year. Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations established by enterprises in other places and places (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. Tax returns on time.
Legal basis:
Article 7 of the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning the Implementation of Preferential Policies for Enterprise Income Tax refers to the sum of the number of employees who have established labor relations with enterprises and the number of laborers dispatched by enterprises; The number of employees and total assets are determined according to the monthly average value of the enterprise.
Brief summary:
How to fill in the number of employees in the company? Fill in the number of employees. If it is the number of employees in the final statement, write the number of employees at the end of the year. The specific calculation formula is as follows: monthly average = (beginning of month+end of month) ÷2, monthly average = sum of annual monthly average ÷ 12. If business activities are started or terminated in the middle of the year, the actual business period shall be regarded as a tax year, and the above related indicators shall be determined.