This table is based on the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 No.57). ?
This form is applicable to the summary of information filing or change filing of the head office and branches of tax paying enterprises. Basic project:?
Type of head office: divided into head office, branch office, project department of head office and independent production and operation department of head office. Branch level: applicable to branches, which can be divided into 2 levels, 2 levels (with subordinates), 3 levels and below, and 3 levels and below (with subordinates). Select the parent institutions and subordinate branches that need to maintain subordinates, and select level 2, level 3 and below to maintain only the parent institutions. ?
Extended data:
The scope of employee welfare expenses is inconsistent with the relevant provisions in the finance department and the tax letter, while State Taxation Administration of The People's Republic of China made it clear when answering tax questions that income tax should be handled according to the documents in the tax letter; In accounting treatment, according to the documents of the Ministry of Finance. Inconsistent, in accordance with the standards of the tax law.
In practice, we must also pay attention to the embodiment of the priority principle of tax law in other aspects. For example, it is stated in the contract that the individual income tax arising from the equity transfer shall be borne by the individual, but the other party shall bear this part of the expenses. In practice, if personal income tax is not paid, the tax authorities will still find someone to take responsibility.
Coordination principle of tax law: if the expenses confirmed in financial accounting treatment according to the enterprise financial accounting system do not exceed the pre-tax deduction scope and standard stipulated in the enterprise income tax law and relevant tax laws and regulations, the expenses confirmed in the actual accounting treatment of the enterprise shall be deducted before the enterprise income tax to calculate the taxable income. People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 15 (20 12)
Blank principle of tax law: The specific deduction items that are not clearly stipulated by tax laws and regulations and the competent department of finance and taxation of the State Council shall be calculated according to the national financial accounting regulations without violating the basic principle of pre-tax deduction. With regard to labor insurance expenditure, at present, only the specific deduction scope is stipulated, and there is no deduction standard. Enterprises can calculate it according to the national financial accounting regulations.
Baidu Encyclopedia-Enterprise Income Tax