Question
I work in a law firm. When I was preparing to apply for the assessment of corporate income tax, I heard that the state has strict restrictions on taxpayers who apply for assessment of corporate income tax. Please tell me, what are the restrictions?
Answer
Regarding the restrictive policies regarding the scope of taxpayers who apply for the assessment and collection of corporate income tax, the "Measures for the Assessment and Collection of Corporate Income Tax (Trial)" (Guo Shui Fa [2008] No. 30) stipulates: Special industries, special types of taxpayers and taxpayers above a certain scale are not subject to the assessment and collection of corporate income tax.
The "special industries and special types of taxpayers" here, the "Notice of the State Administration of Taxation on Several Issues Concerning the Assessment and Collection of Enterprise Income Tax" (Guo Shui Han [2009] No. 377) clearly refers to the following types Enterprises:
First, enterprises that enjoy one or several preferential enterprise income tax policies stipulated by the "Enterprise Income Tax Law" and its implementation regulations and the State Council, such as enterprises that enjoy preferential policies for the employment of disabled persons, enterprises that enjoy Enterprises that develop new technologies, new products, and new processes have preferential policies, as well as enterprises that enjoy preferential policies for agriculture, forestry, animal husbandry, and fishery, etc. But it does not include companies that only enjoy the preferential policy of "tax-free income".
The second is the member enterprises included in the consolidated tax payment, such as members of large group companies such as Sinopec, PetroChina, Tobacco, Electric Power, Railways, and Mobile Companies.
The third is the company approved for listing.
The fourth is banks, credit unions, small loan companies, insurance companies, securities companies, futures companies, trust investment companies, financial asset management companies, financial leasing companies, guarantee companies, finance companies, pawn companies, etc. financial companies.
The fifth is to engage in accounting, auditing, asset evaluation, taxation, real estate valuation, land valuation, project cost, lawyer, price authentication, notary agency, grassroots legal service agency, patent agency, trademark agency and other economic authentication Quasi-social intermediaries.
Sixth are other enterprises that have been successively identified by the State Administration of Taxation.