This form is applicable to the declaration of liquidation income tax of domestic-funded enterprises.
2. When submitting this form, the enterprise shall also submit the accounting statements and other relevant schedules related to liquidation assets, and attach detailed explanatory materials, including liabilities, losses, undistributed profits, funds, liquidation expenses and other explanatory materials related to liquidation income tax declaration.
3. When the enterprise is liquidated, whether there is liquidation income or not, this form shall be submitted to the local tax authorities before the cancellation of industrial and commercial registration, and the relevant statements and explanatory materials listed in Article 2 shall be attached. When filling in this form, if the amount in the account is inconsistent with the amount declared by the enterprise according to law, a detailed list of adjustment items shall also be submitted.
4. Those who fail to submit liquidation income tax returns, liquidation assets accounting statements and other relevant statements and explanatory materials to the tax authorities within the prescribed time limit shall be punished in accordance with the provisions of Article 62 of the Tax Administration Law.
5. If the liquidation income is in foreign currency, it shall be converted into RMB according to the foreign exchange rate not published by the State Administration of Foreign Exchange in the last month of liquidation declaration, and the relevant conversion schedule shall be attached.
Fill in this form in Chinese.
Seven. Fill in the columns in the form as follows:
1. Taxpayer code: fill in the tax code determined by the competent tax authorities when handling tax registration.
2. Liquidation period: fill in the period from the date of termination of production and operation of the enterprise to the date of liquidation.
Date of filling in the form: the actual date of filling in the tax return.
4. Name of enterprise: the name of the enterprise with industrial and commercial registration.
5. Bank account number: fill in the name of the opening bank and the payment and settlement account number. If there are multiple banks, they should be listed separately.
6. All assets (or property): according to the production scale and the working capital of production and operation, fill in the sum of the capital construction funds actually invested by the enterprise.
7. Liabilities: Fill in the sum of various debts borrowed or payable by the enterprise.
8. Loss: fill in the unrecoverable funds and property in the process of production and operation of the enterprise.
9. Undistributed profits of the enterprise: fill in the undistributed profits that the shareholders and investors of the enterprise should distribute according to their shares and investment agreements.
10. Funds: fill in the balance of production development funds and welfare funds withdrawn by the enterprise according to regulations.
1 1. Liquidation expenses: fill in the expenses related to liquidation business during the liquidation of the enterprise.
12. Paid-in capital: fill in the amount of capital actually paid by shareholders and investors of the enterprise.
It should be noted that the amount in the account is reported according to the book, that is, the amount declared by the enterprise according to law is reported after the following adjustments.
1. Final settlement. Enterprise income tax is levied annually, paid in advance quarterly and settled annually. The time limit for final settlement and payment is within 4 months after the year, which is an opportunity for enterprises to conduct comprehensive self-examination and self-verification, and also the last opportunity for adjustment. The full amount should not be excluded from all costs and expenses to ensure that the wrong taxes are not paid (overpayment) and to reduce the risk of underpaying taxes (tax evasion).
Two, the final settlement is a tax adjustment, no accounting treatment is needed, and the enterprise income tax is levied by adjusting the taxable income, which only reduces the profit available for distribution after tax.
Third, several directions that should be grasped in the solution:
1. Revenue: mainly to check whether all items that should be accounted for have been accounted for, especially whether current accounts still exist and should be recognized as revenue but not accounted for.
2. Cost: mainly refers to whether the cost carry-forward matches the income and whether there are many carry-forwards.
3. Expenses: mainly whether the accrued items meet the requirements or not (especially the items related to wages); Whether the charging channels are correct (especially those related to welfare funds); Whether the actual deduction items are calculated correctly (especially entertainment expenses and advertising expenses);
4. Tax payment: whether other small taxes, such as property tax, vehicle and vessel use tax, stamp duty and land use tax, have been paid according to the regulations.