The total "operating cost" of the "Corporate Income Tax Annual Tax Return (Type A)" (referred to as the "Main Form") is calculated by the taxpayer based on the "main business costs" and "other business costs" accounts The amount is calculated and reported, and the details are reported under the "Main Business Costs" and "Other Business Costs" of the "Cost and Expense Schedule" (Appendix 2 (1)). 1. Fill in the "main business costs". Line 3 "Cost of Goods Sold": Fill in the main business costs incurred by enterprises engaged in industrial manufacturing, commodity circulation, agricultural production and other commodity sales. Line 4 "Cost of providing labor services": the main business costs incurred by taxpayers engaged in providing tourism and catering services, transportation, postal communications, foreign economic cooperation and other labor services, and carrying out other services. Line 5 "Cost of transferring the right to use assets": fill in the cost of royalties incurred in transferring the right to use intangible assets (such as trademark rights, patent rights, proprietary technology use rights, copyrights, franchise rights, etc.) and the cost of leasing business as the basis The rental costs incurred for leasing fixed assets, intangible assets, and investment properties of the business are accounted for in the main business income. Line 6 "Construction Contract Costs": Fill in the main business costs incurred by taxpayers in constructing buildings such as houses, roads, bridges, dams, as well as ships, aircraft, large machinery and equipment, etc. 2. Fill in "other business costs". Line 8 "Material Sales Cost": Fill in the cost and expenses carried forward or allocated by the taxpayer for selling materials, scraps, waste materials, waste materials, etc. Line 9 "Purchase and Sales Agency Expenses": Fill in the expenses incurred by taxpayers engaged in purchasing and selling goods on behalf of others or entrusted to sell goods on behalf of others. Line 10 "Packaging rental costs": Fill in the rental expenses incurred by the taxpayer for leasing or lending packaging and the expenses incurred for overdue packaging. Line 11 "Others": Fill in other sales business costs not listed above that are calculated by the taxpayer in accordance with the national unified accounting system. 3. Content of adjustment. Because the enterprise's annual tax return requires that the "main business costs" and "other business costs" items be filled in according to the amounts calculated by the unified accounting system, therefore, the over-recorded and under-recorded costs must be reported through the "Details of Tax Adjustment Items" ( Appendix 3) The "Others" item in line 40 is adjusted. According to the current tax policy regulations, the main contents that need to be adjusted are the following: 1. The enterprise changes the cost calculation method without authorization, clerical errors in the calculation process, or due to other reasons should be transferred The cost of over-turning and under-turning caused by non-turning. 2. Expenses such as wages, water and electricity, fuel and other auxiliary materials that are over- or under-listed by the enterprise due to the cost of providing labor services and purchasing and selling agency expenses. 3. According to Article 23 of the "Implementation Regulations", "If an enterprise is entrusted to process and manufacture large-scale machinery and equipment, ships, and aircraft, as well as engage in construction, installation, assembly engineering business, or provide other labor services, etc., and the duration exceeds 12 months, The realization of income shall be recognized based on the completion progress or the amount of work completed within the tax year. "Therefore, taxpayers engaged in the construction of buildings, roads, bridges, dams and other buildings, as well as the manufacturing of ships, aircraft, large machinery and equipment, etc. shall recognize the income based on the completion progress or completion." When the revenue is recognized based on the workload, the reasonable costs to be allocated (burdened) should be calculated, confirmed and reported based on the completion progress or completed workload. 4. Costs and expenses that are over-recorded or under-recorded are not recorded according to the "accrual basis" and "income matching" principles. 5. Other expenses that are not allowed according to the requirements of corporate accounting standards and accounting systems but are required by tax law to be accounted for in the "main business costs" and "other business costs" accounts. 6. Other costs and expenses that should be recorded but not recorded or over-recorded and under-recorded according to tax laws. 4. Issues that need attention. 1. Except for special provisions of the tax law, the "operating costs" adjusted by the enterprise in the final settlement must be payable and unpaid expenses that have been actually paid or have not been paid but have been recorded in the accounts payable account. No adjustments are allowed for unpaid fees due. 2. For expenses that have been deducted before corporate income tax in previous years but have not been paid or cannot be paid when due, the cost of the current period should be reduced or the declared amount of "non-operating income" should be increased.
3. If the costs and expenses that should be recorded but not recorded in the daily accounting of the enterprise are not adjusted to "operating costs" during the accounting period, they will be deemed to be automatically abandoned and will not be deducted before income tax in subsequent years.
Adjusting entries:
Debit: Main business cost (red letter) (reduced amount)