Since July 1 2065438, Class A declaration forms are applicable to resident enterprises that collect enterprise income tax through auditing, branches of enterprises that collect enterprise income tax across regions (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 No.57), and branches not only established in this province (autonomous regions, municipalities directly under the Central Government and cities with separate plans).
Two, the revised class B declaration form is applicable to:
Class B declaration forms are applicable to monthly and quarterly prepayment declarations and annual final settlement declarations of resident enterprises that have been approved to levy enterprise income tax.
Third, the main changes
(A) simplify the form settings
1. Cancel the Monthly (Quarterly) Prepaid Tax Return of Enterprise Income Tax in People's Republic of China (PRC) (Class A, Version 20 15) and the column of "Current Amount" in its schedule, leaving only the column of "Cumulative Amount".
2. The original list of accelerated depreciation (deduction) of fixed assets has been greatly simplified, and the number of data items has been reduced from 185 to 30.
Please note:
(1) This form should be filled in during the depreciation period when the depreciation of fixed assets is greater than that of general assets. At the same time, in the monthly (quarterly) prepayment tax declaration, it is necessary to calculate the preferential amount of accelerated depreciation and fill in the relevant information in this form.
① If the tax depreciation of fixed assets is consistent with the accounting depreciation, the taxpayer does not involve tax adjustment; ② When the accounting depreciation amount of fixed assets is greater than the tax depreciation amount, the tax will not be increased when the monthly (quarterly) tax returns are paid in advance (related matters will be adjusted at the time of final settlement); ③ When the accounting depreciation amount of fixed assets is less than the tax depreciation amount, the tax will be reduced when the monthly (quarterly) tax returns are paid in advance.
(2) Since the depreciation of fixed assets begins, this form is not filled in when "tax depreciation" is less than or equal to "general depreciation" during the depreciation period.
If there are two situations of fixed assets "tax depreciation is greater than general depreciation" and "tax depreciation is less than or equal to general depreciation" this year, during the depreciation period of "tax depreciation is less than or equal to general depreciation", it is still necessary to fill in this form according to the depreciation situation of the last period of the depreciation period of fixed assets "tax depreciation is greater than general depreciation" until the last monthly (quarterly) prepayment tax declaration of this year.
(3) Negative numbers are not allowed in the column "Tax Reduction Amount".
3. The new tax return cancels the "deduction: the amount of income tax paid in the current period that was overpaid in previous years", and taxpayers who have paid taxes in advance will not be able to fill in the form directly. At the same time, the "actual income tax payable (refunded) this month (quarter)" in the 20 15 version of the declaration form is revised to "current income tax payable \ current income tax payable determined by the tax authorities" and filled in according to different prepayment methods:
(1) For taxpayers whose prepayment methods are "prepayment according to actual profit amount" and "prepayment according to the average amount of taxable income in the previous tax year", 15 =12-13-14.
(2) Taxpayers who choose to pay in advance in other ways determined by the tax authorities shall fill in the payable enterprise income tax for the current period.
(2) Compared with the Monthly (Quarterly) Prepaid Tax Return of Enterprise Income Tax in People's Republic of China (PRC) (Class A, 20 15), the explanation of "Taxable Income Calculated by Specific Business" in the fourth line of "Prepaid Tax Calculation" is added, and taxpayers engaged in specific businesses such as real estate development are added. "After the products developed by the enterprise are completed, the unfinished pre-sale links are as follows. The amount reported by the bank shall not be less than that reported in the previous period of this year. "
In this report, it is clear that after the finished product income of real estate development enterprises is converted into finished product income, the accounting profit carried forward needs to be taxed in advance, and it can not be reduced until it is settled, and the declared amount of "taxable income calculated by specific business" cannot be negative, nor can it be less than the amount declared in the previous period of this year.
(C) Optimize the report structure
Merge the duplicate lines in the Monthly (Quarterly) Advance Tax Return of Enterprise Income Tax in People's Republic of China (PRC) (Class A, 20 15) and the Monthly (Quarterly) Advance Tax Return of Enterprise Income Tax in People's Republic of China (PRC) (Class B, 20 15). With reference to the Annual Tax Return of Enterprise Income Tax in People's Republic of China (PRC) (Class A, 20 17 Edition), the income tax distribution table of enterprise income tax summary and tax payment branches is included in the declaration system as a schedule.
(4) Improve the contents of the report.
The column contents of the Tax Exempted Income List, Deducted Income List, Income Exemption List (A20 10 10) and Income Tax Exemption List (A20 1030) were supplemented and adjusted. The new version of the declaration form changed the "taxpayer identification number" to "taxpayer identification number (unified social credit code)" and added identification information such as "prepayment method" and "enterprise type".
(5) Reporting requirements of branches
Branches of cross-regional consolidated taxpayers who implement the Administrative Measures for the Collection of Enterprise Income Tax for Cross-regional Consolidated Taxpayers use the Monthly (Quarterly) Prepaid Tax Return of Enterprise Income Tax in People's Republic of China (PRC) (Class A, Version 20 18) to make monthly and quarterly prepayment declarations and final settlement declarations.
Where the tax authorities of provinces (autonomous regions, municipalities directly under the Central Government and cities under separate state planning) collect and manage enterprises that only set up branches in their own provinces (autonomous regions, municipalities directly under the Central Government and cities under separate state planning) with reference to the Measures for the Administration of the Collection of Enterprise Income Tax for Cross-regional Operation, the branches shall also use the Monthly (Quarterly) Advance Tax Return of Enterprise Income Tax in People's Republic of China (PRC) (A, 2065438).
Fourth, the implementation time.
The announcement comes into effect on July 1 2065438, which means that taxpayers whose reporting period is June +08, 2065438 (monthly prepayment) or the second quarter of 2065438 +08 (quarterly prepayment) will use the new statement of July.