20 15 ten changes in the declaration of enterprise income tax settlement and payment
1, new enterprise basic information table
The 20 14 version of the declaration form adds the basic information table of the enterprise, which requires not only the basic information of the enterprise, but also the accounting policies, major shareholders and foreign investment of the enterprise. For tax authorities, the new information is helpful for tax authorities to further grasp the business situation of enterprises and facilitate tax management.
2. List of expenses for the new period
The 20 14 version of the declaration form removes the "period expense" from the general enterprise cost expense schedule (A 1020 10) and creates a new period expense schedule (A 104000). The table lists 24 expenses, including business entertainment expenses, advertising expenses and business promotion expenses, commissions and handling fees, research expenses and other items that need tax adjustment. After the three major expenses, the column of "overseas payment" was added, requiring enterprises to fill in the amount of overseas payment in the expense items such as labor fee, consulting fee, commission and handling fee, lease fee, transportation fee, storage fee, technology transfer fee, research fee and interest expense. The tax authorities can know other relevant tax information of the enterprise through the above information, such as whether they have fulfilled the obligation of withholding income tax and whether the expenses paid abroad can be deducted.
3. Increase the list of tax adjustments deemed as the specific business of sales and real estate development enterprises.
The 20 14 version of the declaration form and the 2008 version of the declaration form have the same idea of calculating the taxable income of enterprise income tax, and both increase or decrease the taxable income through accounting profits. Based on this design idea, the 20 14 version of the declaration form excludes enterprise income tax as sales income in the general enterprise income statement (A1010) and the financial enterprise income statement (A10/020). The above changes can ensure that the figures before line 13 of the main table (A 100000) are consistent, which is convenient for tax authorities to compare risks by using the information in the enterprise income tax return and the information in the financial statements submitted by enterprises in the later period, so as to reduce unnecessary differences and lead to abnormal comparison risks.
4, the new special financial funds tax adjustment schedule
In the list of tax adjustment items, the 2008 version of the tax return only listed "expenses caused by non-tax income used for expenditure", and did not separately propose the adjustment of special-purpose financial funds. The 20 14 version of the declaration form not only lists the item of "expenses incurred by special financial funds for expenditures" in the list of tax adjustment items, but also adds the list of tax adjustment of special financial funds (A 105040). This form is declared by detailed account, and is summarized and filled out according to the time of income and expenditure, which can clearly reflect the income and expenditure and balance of special financial funds for enterprises.
5, the new donation expenditure tax adjustment schedule
Donation expenditure only needs to be summarized in the tax adjustment schedule in the 2008 version of the declaration form, and the 20 14 version of the declaration form adds the tax adjustment schedule of donation expenditure (A 105070) on the basis of the summary declaration in the 2008 version of the declaration form. The form requires detailed reporting according to the recipient, and only the donation expenditure that needs to be adjusted according to the tax law. Donation expenses that are allowed to be fully deducted according to the tax law do not need to be declared in this form.
6. Add accelerated depreciation and deduction list of fixed assets.
The 20 14 version of the declaration form added the Schedule of Accelerated Depreciation and Deduction of Fixed Assets, which was established according to the Announcement of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Tax Policies for Accelerated Depreciation of Fixed Assets (Guo Shui Fa [2065438+04] No.64), requiring enterprises to fill in by industry and amount. According to the above amendments, the declaration form clearly shows that enterprises do not need to adopt the same depreciation method as taxes when enjoying preferential policies for accelerated depreciation, and can adjust the tax difference at the time of declaration to improve administrative efficiency.
7, for enterprise restructuring, policy demolition and other special matters, the new tax adjustment schedule.
The 20 14 version of the declaration form adds "special adjustment items" to the list of tax adjustment items, which lists adjustment items such as enterprise reorganization, policy relocation, special industry reserve, and tax adjustment for specific business calculation of real estate development enterprises, and adds corresponding tax adjustment lists for these adjustment items (A 105 100, A/kloc-0). However, these adjustments were not listed separately in the 2008 tax return. Enterprises involved in such adjustments can only fill in "Other" in the tax adjustment schedule. The new tax return lists these matters one by one, which is not only convenient for taxpayers to fill in, but also helpful for tax authorities to grasp the business changes of enterprises. This revision is not perfect, there are both improvements and shortcomings. For example, it is clear in the calculation of lines 22 to 25 of the Schedule of Tax Adjustment for Certain Businesses of Regarded Sales and Real Estate Development Enterprises (A 1050 10) that the business tax, surcharges and land value-added tax actually incurred by real estate enterprises in selling unfinished products can be deducted when reporting enterprise income tax according to the estimated gross profit margin. However, the design of tax adjustment schedule for enterprise restructuring is relatively simple, which still cannot meet the reporting requirements of relatively complex restructuring transactions.
8. Delete the adjustment schedule of asset impairment reserve items.
In the 20 14 version of the declaration form, the schedule of asset impairment reserve adjustment has been deleted, and "asset impairment reserve" is only summarized and filled in the asset adjustment items in the tax adjustment schedule, and is no longer subdivided into bad debt reserve, inventory depreciation reserve, fixed asset impairment reserve and other items. When the impairment reserve actually loses, it will be declared according to the details. Therefore, two new tables are added: the list of pre-tax deduction and tax adjustment of asset losses (A 105090) and the list of pre-tax deduction and tax adjustment of asset losses (special declaration) (A 10509 1). The above amendments mean that the tax authorities have weakened the management of general enterprise reserves and strengthened the management of actual losses. According to the design requirements of A 105090 and A 10509 1, enterprises need to declare their asset losses according to different reporting methods, and enterprises should also declare their asset losses one by one.
9. Add five first-class tax preferential schedules.
Only 1 tax preferential table is set in the 2008 version of the tax return, which only summarizes the preferential amount enjoyed by the enterprise, but does not reflect the preferential conditions and calculation caliber, which is not conducive to the tax authorities to review its rationality and compliance. The 20 14 version of the declaration form classifies 39 preferential items of enterprise income tax in China according to the tax base, taxable income and tax deduction items, and designs the 1 1 table, including five first-level schedules such as tax exemption, income deduction, cost deduction, taxable income deduction, income tax reduction and tax credit, and requires enterprises to provide them. Use tables to calculate the enjoyment and process of tax incentives. The above changes are convenient for taxpayers to fill in; It is also convenient for tax authorities to master tax reduction and exemption information, verify the rationality of preferential treatment and analyze preferential benefits. For example, the "list of R&D expenses plus deduction items" requires enterprises to disclose the details of R&D expenses incurred in each R&D project in the current year, as well as the expensed and capitalized R&D expenses. Once this information is filled in, it will help the tax authorities to fully grasp the R&D situation of enterprises and find out the possible problems when enterprises apply for such tax concessions. In addition, taxpayers need to disclose a lot of information in the newly-added "High-tech Enterprise Preferences and Schedules" and "Software and Integrated Circuit Enterprise Preferences and Schedules" to prove that they meet the evaluation conditions for enjoying this tax preference. This shows that the tax authorities will review whether such enterprises meet the conditions of enjoying relevant preferential tax policies every year.
10, three secondary schedules of overseas income tax credit list were added.
The list of overseas income tax credits in the 20 14 version of the declaration form includes 1 main table and three secondary schedules, which are used to calculate overseas income, make up losses and overseas income tax credits respectively. The new statement requires taxpayers to disclose more information about overseas investment, so as to help tax authorities grasp the relevant information about overseas income of enterprises. Because the system of overseas income tax credit is very complicated, taxpayers who conduct overseas investment activities need to prepare all working documents of overseas activities and the calculation process of overseas income tax credit in addition to filling in a detailed list for the tax authorities to check.
summary
Generally speaking, the 20 14 version of the declaration form is more detailed, requiring enterprises to disclose more enterprise information.
Further reading: the practice of enterprise income tax settlement
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China 165438+ 10/5 released the annual tax return of People's Republic of China (PRC) enterprise income tax (Class A, version 20 14) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.63), and from 20 15.
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