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
Calculated and filled in according to the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations, and filled in according to the data in the relevant schedules of enterprise income statements and tax returns such as the Accounting System for Business Enterprises and the Accounting Standards for Business Enterprises.
Three. Fill in the description of the relevant project.
(1) Title item
1. "tax payment period": for taxpayers operating normally, fill in the calendar year of February 1 to 1; If the taxpayer starts business in the middle of the year, fill in the actual production and operation date from the current month 1 231to the current year; Due to merger, division, bankruptcy, closure and other reasons. In the middle of the year, fill in 1 in the Gregorian calendar year to the end of the month when the company actually stops business or the court decides bankruptcy; If a taxpayer starts business in the middle of the year and merger, division, bankruptcy or closure occurs in the middle of the year, it shall report the actual production and operation to the end of the month when it actually closes down or the date when the court ruled bankruptcy.
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 Institutions and the Accounting System for Non-profit Organizations apply shall fill in the attached table 1 (3) Income Table of Institutions, Social Organizations and Private Non-enterprise Units and the attached table 1 (3) Expenditure Table of Institutions, Social Organizations and Private Non-enterprise Units.
2. For the items in "Calculation of taxable income" and "Calculation of taxable amount", except the indicators calculated according to the logical relationship of the main table, the rest data are 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. For the "operating costs" item in line 2, the total actual costs incurred by the taxpayer's main business and other businesses shall be reported. 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 analysis of business tax and additional amount.
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 amount analysis of the subject 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 amount analysis of the subject 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 amount analysis 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 amount analysis 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 income is 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. 14 line "tax adjustment increase": fill in the taxable income items that taxpayers have not included in the total profits, the expenditure items that cannot be offset, the expenditure amount that exceeds the tax offset standard, and the taxable adjustment items of assets, including the estimated profits calculated by real estate development enterprises according to the pre-sale income in this period. Taxpayers should calculate and fill in the column according to Schedule 3 "Table of Tax Adjustment Items" and "Increase Amount".
15. 15 "Tax Adjustment Decrease": fill in the items that taxpayers have included in the total profits, but cannot be recognized as taxable income temporarily according to the provisions of the tax law, and the items that have been adjusted and increased in previous years and deducted in the current period according to the provisions of 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 fill in the form according to Schedule 3 "List of Tax Adjustment Items" and "Reduction Amount".
16. Line 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, government funds 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 actually related to the institutions and places from resident enterprises; 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 is a loss in the previous year, the maximum value of the loss in the previous year shall be taken, which shall not exceed the total 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.
3 1.3 1 Line "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 "overseas income" 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.
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.
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 previous years but not paid in this year" in line 42 refers to the tax amount adjusted by the profit and loss of the previous year, the tax amount paid in advance in the fourth quarter of the previous year or 65438+February, and the tax amount settled in this year.
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 2+7 (1) or Line 1 (2) or Line 14 (3) of Schedule 2.
3. 10 line = 1-2-3-4-5-6-7+8+9 line.
4. 1 1 = Line 17 of Schedule 1 (1) or Line 42 (2) of Schedule 1 or Line 9 (3) of Schedule 1.
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 55, column 3 of Schedule 3.
8. Line 15 = total in line 55, 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.
15. Line 22 = total in column 7 of Schedule 6.
16.23 line =13+14-15+22 line.
17. Line 24 = Line 6 of Schedule 4, column 10.
18. Line 25 = Line 23-24 (when this line is less than 0, first adjust the data in line 2 1 to make this line ≥ 0; When 2 1 line = 0, lines 23-24 ≥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.
24. Line 3 1 = total in column 10 of Schedule 6.
25. Line 32 = total in column 13 of Schedule 6+total in column 15 of Schedule 6 or total in column 17 of Schedule 6.
26. Line 33 = Line 30 +3 1-32.
27. Line 40 = lines 33-34.
There are too many watches. Let me send it to your email.