Instructions for filling in the form: 1. The enterprise fills out this form when filing corporate income tax preferential matters with the tax authorities. The enterprise is responsible for the authenticity and legality of the content filled in the registration form and the attached information. ?
2. If an enterprise registers multiple preferential items at the same time, or registers different preferential sub-items under the same preferential item, it should fill in this form separately. “Year” is filled in according to the tax year to which the preferential items submitted for filing by the enterprise belong. ?
3. Taxpayer identification number and taxpayer name: Fill in according to the content stated on the tax registration certificate issued by the tax authority. ?
4. Name of preferential items: Fill in the names of corporate income tax preferential items issued by the tax authorities. ? 5. Filing method: You can enjoy preferential preferential items starting from the monthly (quarterly) prepayment period. If an enterprise files for monthly (quarterly) prepayment and declares corporate income tax, select "monthly (quarterly) prepayment" Periodic filing”. For preferential items that can only be enjoyed after the end of the year, if the enterprise files during the final settlement and payment period, it should choose "Filing for the final settlement and payment period". ? For the preferential policies that can be enjoyed by monthly (quarterly) prepayment, if the enterprise fails to file as required, it will not be able to enjoy the preferential matters when paying taxes in advance. However, enterprises can enjoy this preferential item during the final settlement period and choose "Filing during the final settlement period". ?
6. Enjoy the preferential period: fill in the starting and ending time when the enterprise can enjoy the preferential items. If it is a regular tax reduction or exemption period, and the preferential period exceeds one tax year and has a clear start and end time, fill in the corresponding start and end periods. If it is not a regular tax reduction or exemption or there is no clear start and end time, fill in the preferential items to be enjoyed from January 1 of the year (fill in the establishment date for a new enterprise) to December 31. ?
7. Main policy basis: Fill in the main tax policy documents for preferential matters, including the name and issuance number of the tax policy document. ? If there are multiple "main policy basis", the policy basis directly related to the preferential item should be filled in, and a maximum of two items should be filled in. ?
8. Approval documents (certificates) with relevant qualifications: If an enterprise enjoys preferential items and should have relevant qualifications according to regulations, fill in the documents approved or certificates issued by the relevant departments, including the name of the document (certificate) and document number (number). According to regulations, if you do not need to obtain the above-mentioned approval documents (certificates) to enjoy preferential matters, fill in "None". ?
Documents (certificates) include but are not limited to the following certificates: high-tech enterprise certificate, animation enterprise certificate, integrated circuit production enterprise certificate, software enterprise certificate, resource comprehensive utilization certificate, non-profit organization certificate, ocean-going Fishing license certificate, etc. ? 9. Document (certificate) validity period: Fill in the form according to the validity period stated on the approval document (issued certificate). 10. Explanation of relevant situations: A brief overview of the specific contents of preferential items, such as "tax exemption for vegetable planting", "three exemptions for three years and half reduction for three years for investment in highway construction", etc. ? If an enterprise’s registered preferential matters need to comply with specific industries and scopes stipulated by the state, or if preferential matters are subject to catalog management and there are restrictions or prohibitions on the projects it engages in, the enterprise should clearly explain which specific industry, scope, or which category in the catalog the business operations comply with. A specific industry, project, or project that is not restricted or prohibited by the state. ? Specific industries, scopes, and catalogs include but are not limited to the following catalogs: "Scope of primary processing of agricultural products enjoying preferential corporate income tax policies (Trial)", "Guidance Catalog for Industrial Structural Adjustment", "Catalogue of Corporate Income Tax Preferences for Public Infrastructure Projects" ", "Environmental protection, energy and water saving projects corporate income tax preferential catalogue", "high-tech fields supported by the state", "comprehensive resource utilization corporate income tax preferential catalogue". ? If preferential items have restrictions on leasing, contracting, etc., the enterprise should explain the situation. ?Small and low-profit enterprises should state the number of employees and total assets. For provinces and cities that collect the number of employees, total assets, etc. by filling in tax returns, this column may not be filled in. ?
11. List of submitted materials: In accordance with the filing management regulations of the tax authorities, enterprises should fill in the information based on the actual attached materials. 12. After receiving this form and the attached information, the tax authority shall check whether the information filled in by the enterprise is complete and whether the attached information is consistent with the content in the "List of Information Submitted by Enterprises" column in the form. After verification, the handling personnel of the tax authority will sign and stamp the seal (or special business seal) of the accepting tax authority.
The signature and seal of the person in charge of the tax authority indicates that the tax authority has actually received the filing materials, but it does not mean that it recognizes the authenticity and legality of the enterprise's filing materials. ?
13. This form is made in duplicate. After the tax authority accepts the application, one copy will be delivered to the enterprise and retained as a filing certificate, and one copy will be retained by the tax authority.
Policy basis: "National Tax Agency Tax Service Standards" (Shui Zong Fa [2014] No. 154?, effective from March 1, 2015)