2. People's Republic of China (PRC) enterprise income tax monthly (quarterly) advance tax return (Class A, version 20 15) and its filling instructions.
I. Scope of application
This form is applicable to resident taxpayers who collect enterprise income tax by auditing when paying enterprise income tax in advance on a monthly (quarterly) basis. This form is applicable to the annual settlement and payment declaration of the branches of cross-regional summary tax paying enterprises.
Second, the title item
1. "tax payment period": from the first day to the last day of the tax payment period.
For taxpayers who start business in the middle of the year, the "tax payment period" is from the start of business in the current month (quarter) to the last day of the current month (quarter). From the next month (quarter), fill in the report according to normal conditions.
2. "Taxpayer identification number": fill in the tax registration certificate number code issued by the tax authorities (15 digits).
3. "Taxpayer's name": the full name of the taxpayer recorded in the tax registration certificate issued by the tax authorities.
Three. Report in each column
1. In the first part, for taxpayers who pay taxes in advance according to actual profits, fill in lines 2 to 17.
In which: from line 2 to line 17, the data from the first day to the last day of the current month (quarter) shall be filled in the column of "Current Amount"; From line 2 to line 17, fill in the accumulated amount from 65438+ 10 month 1 year to the last day of the month (quarter).
2. In the second part, taxpayers who pay taxes in advance are calculated according to the average taxable income of the previous tax year, and fill in 19 to line 24.
Where: 19 goes to line 24, and the data from the first day to the last day of the current month (quarter) is filled in; From line 19 to line 24, fill in the accumulated amount from 65438+ 10 month 1 to the last day of the month (quarter).
3. In the third part, for taxpayers who make advance payments in other ways determined by the tax authorities, fill in line 26.
In which: in the column of "Current Amount", fill in the amount from the first day to the last day of the current month (quarter); "Cumulative Amount" column, fill in the cumulative amount from 65438+ 10/month 1 to the last day of this month (quarter).
Four. Report of each line
1. From line 1 to line 26, the taxpayer shall fill in the form according to its prepayment declaration method.
For taxpayers who implement "advance payment according to actual profits", fill in lines 2 to 17. Taxpayers who implement "advance payment according to the average amount of taxable income in the previous tax year" should fill in 19 and go to line 24. Taxpayers who implement "advance payment in other ways determined by the tax authorities" shall fill in the 26th line.
2. Lines 27 to 33 shall be filled in by consolidated tax paying enterprises operating across regions (hereinafter referred to as consolidated tax paying enterprises). Among them, the head office of the consolidated tax paying enterprise shall fill in lines 28 to 3 1 on the basis of filling in lines1to 26. Only lines 30, 32 and 33 of this form are filled in by the secondary branches of the consolidated tax paying enterprises.
Verb (abbreviation of verb) Description of specific items
(1) Prepaid according to actual profit.
1. Line 2 "Operating income": The operating income calculated according to the Accounting System for Business Enterprises, Accounting Standards for Business Enterprises and other national accounting regulations should be filled in. Banks mainly list the amount of taxpayers' operating income and do not participate in the calculation.
2. Line 3 "Operating costs": fill in the operating costs calculated according to the Accounting System for Business Enterprises, Accounting Standards for Business Enterprises and other national accounting regulations. Banks mainly list the amount of taxpayers' operating costs and do not participate in the calculation.
3. "Total profit" in line 4: Fill in the total profit calculated according to the Accounting System for Business Enterprises, Accounting Standards for Business Enterprises and other national accounting regulations. The bank's data are consistent with the total profit listed in the income statement.
4. Line 5 "Taxable income calculated by specific business": Taxpayers engaged in specific business such as real estate development shall fill in the taxable income calculated by specific business according to tax regulations. Real estate development enterprises shall fill in the estimated gross profit calculated according to the estimated taxable gross profit rate stipulated by the tax for the pre-sale income obtained from the sale of unfinished development products.
5. Line 6 "Non-taxable income and taxable income of tax-exempt base": fill in the amount of non-taxable income, tax-exempt income, tax-reduced income, tax-exempt income and taxable income deducted as stipulated in the tax law. The Bank completed the report through the Schedule of Exempted Income and Taxable Income Relief (Schedule 1).
6. In line 7, "Reduced amount of accelerated depreciation (deduction) of fixed assets": according to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Improving the Tax Policy of Accelerated Depreciation of Fixed Assets (Caishui [2065438+04] No.75) and other relevant regulations, fill in the tax adjustment amount of accelerated depreciation of fixed assets. The Bank completed the report through the Schedule of Accelerated Depreciation (Deduction) of Fixed Assets (Attached Table 2).
7. Line 8 "Make up the losses of previous years": fill in the amount of losses that can be made up in the previous year before enterprise income tax according to tax regulations.
8. Line 9 "Actual profit": Fill in the column according to the calculation results of the relevant lines in this table. Line 9 = Line 4+Line 5-Line 6-Line 7-Line 8.
9. "Tax rate (25%)" in line 10: The tax rate stipulated in the enterprise income tax law is 25%.
10. 1 1 line "Income tax payable": fill in the column according to the calculation results of relevant lines. Line 1 1 =9 × 10, line 1 1 ≥0. When different tax rates apply to the head office and branches of cross-regional summary tax paying enterprises, line 1 1 ≠ 9× 10.
1 1. 12 "Income tax relief": fill in the income tax relief actually enjoyed in the current period according to the tax regulations. The Bank completed the report through the List of Income Tax Relief (Schedule 3).
12. 13 line "actual income tax paid in advance": fill in the accumulated enterprise income tax paid by taxpayers last month and this quarter of this year, and the column "Current Amount" is blank.
13. 14 "Income tax paid in advance for specific business": fill in the income tax paid in advance for specific business according to tax regulations. The trans-regional project department directly managed by the head office of the construction enterprise shall fill in the prepaid enterprise income tax to the competent tax authorities where the project is located according to the regulations.
14. 15 line "income tax payable (refunded)": calculated and filled in according to the relevant columns in this form. 15 cumulative amount column =11-kloc-0/3-14, and 15 ≤0, fill in 0; The column "Current Amount" is not filled in.
15. 16 line "Less: overpaid income tax paid in the current period in previous years": when the overpaid enterprise income tax in previous years has not been refunded, the paid income tax in this tax year.
16. 17 line "actual income tax payable this month (quarter)": calculated and filled in according to relevant lines. When the cumulative amount column in line 17 = 15-16, and line 17 ≤0, the current amount column is empty.
(2) Calculated according to the average taxable income of the previous year.
1. 19 "taxable income in the previous tax year": fill in the taxable income declared in the previous tax year. The column "Current Amount" is not filled in.
2. Line 20 "Taxable income this month (quarter)": calculated and filled in according to relevant lines.
(1) Taxpayer who pays in advance every month: 20 lines = 65438 lines+09×112.
(2) Taxpayer who pays in advance quarterly: Line 20 = Line 65438 +09 × 1/4.
3. "Tax rate (25%)" in line 2 1: fill in the 25% tax rate stipulated in the enterprise income tax law.
4. Line 22 "Income tax payable this month (quarter)": calculated and filled in according to the relevant columns in this table. 22 lines =20 lines ×2 1 line.
5. Line 23 "Deduction: income tax relief": according to the tax regulations, fill in the income tax relief actually enjoyed in the current period. The Bank completed the report through the List of Income Tax Relief (Schedule 3).
6. Line 24 "Income tax payable this month (quarter)": calculated and filled in according to relevant lines. Line 24 = lines 22-23.
(3) Other methods determined by the tax authorities in advance.
Line 26 "Income tax paid in advance this month (quarter)": Fill in the income tax payable this month (quarter) determined by other methods recognized by the tax authorities.
(four) to summarize the declaration of the relevant projects of the head office of the tax paying enterprise.
1. Line 28 "Income tax apportioned by the head office": The head office of a tax-paying enterprise shall summarize the income tax paid in advance in this month (quarter) according to the income tax paid in this table (1 Line 26), fill in the income tax paid in advance in this period according to the proportion of the head office, and calculate it according to different prepayment methods:
(1) Head office of consolidated tax-paying enterprise with "advance payment according to actual profit": 15 line × prepayment ratio to be shared by the head office.
(2) Summary "Prepayment according to the average amount of taxable income in the previous tax year" by the head office of the tax paying enterprise: Line 24 × share the prepayment ratio by the head office.
(3) Summarize the "prepayment by other methods determined by the tax authorities" by the head office of the tax paying enterprise: Line 26 × proportion of prepayment shared by the head office.
In the above calculation formula, "advance payment ratio shared by the head office": for tax-paying enterprises operating across regions (inter-province, autonomous region, municipality directly under the Central Government and cities with separate plans), 25% of the advance payment ratio shared by the head office shall be reported; For consolidated tax paying enterprises operating in the province, the prepayment ratio that should be shared by the head office should be reported according to the provisions of the provincial tax authorities.
2. Line 29 "Income tax distributed by centralized finance": The head office of the tax paying enterprise shall summarize the income tax paid in advance in this period according to the income tax paid in advance this month (1 line 26), and calculate the income tax paid in advance in this period according to the proportion paid in advance by centralized finance, and adopt different prepayment methods:
(1) Summarize the "advance payment according to actual profit" of the head office of the tax paying enterprise: 15 × prepayment ratio of centralized financial allocation.
(2) Summary "Advance payment according to the average amount of taxable income in the previous tax year" by the head office of the tax paying enterprise: Line 24 × prepayment ratio of centralized financial allocation.
(3) Summarize the "prepayment by other means determined by the tax authorities" by the head office of the tax paying enterprise: Line 26 × prepayment ratio of central financial allocation.
For consolidated tax-paying enterprises operating across regions (provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning), the prepayment ratio allocated by the central government shall be reported at 25%; For consolidated tax paying enterprises operating in the province, the prepayment ratio of the central financial allocation shall be reported in accordance with the provisions of the provincial tax authorities.
3. Line 30, "Income tax payable by branches": The head office of the tax-paying enterprise shall summarize the income tax paid in advance this month (quarter) according to the income tax paid in this table (1 to line 26), and calculate the income tax paid in advance in this period according to the prepayment proportion to be shared by branches, and calculate it according to different prepayment methods:
(1) Summarize the "advance payment according to actual profit" of the head office of the tax paying enterprise: 15 × prepayment proportion shared by branches.
(2) Summary "Prepayment according to the average amount of taxable income in the previous tax year" by the head office of the tax paying enterprise: Line 24 × proportion of prepayment shared by branches.
(3) Summarize the "prepayment in other ways determined by the tax authorities" by the head office of the tax paying enterprise: 26 lines × the prepayment proportion shared by branches.
In the above formula, "the prepayment proportion that branches should share": for enterprises operating across regions (provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans), the prepayment proportion that branches should share shall be reported as 50%; The consolidated tax paying enterprises operating in the province shall fill in the prepayment proportion that the branches should share according to the provisions of the provincial tax authorities.
Branches shall fill in the bank according to the Income Tax Distribution Table of Enterprise Income Tax in People's Republic of China (PRC) (version 20 15).
4.3 1 Line "In which: the income tax shall be shared by the independent production and operation departments of the head office": fill in the income tax paid in advance by the head office and departments with major production and operation functions that are regarded as secondary branches according to regulations.
5. Line 32 "Distribution Proportion": summarize the branches of tax paying enterprises, and fill in the distribution proportion of branches determined according to the Income Tax Distribution Table for Tax Paying Branches of Enterprise Income Tax Summary (version 20 15).
6. Line 33 "Income tax distribution": The branches of enterprises that declare and pay taxes in summary calculate the income tax paid in advance or in final settlement according to the distribution proportion. Line 33 =30 lines ×32 lines.
Six, "whether it belongs to small-scale low-profit enterprises" to fill in.
1. If the taxpayer's final settlement in the previous tax year meets the requirements of small and micro-profit enterprises, select "Yes" when paying in advance this year, and select "No" when the accumulated accounting profit paid in advance does not meet the requirements of small and micro enterprises.
2. For the newly established enterprises this year, if the "total assets" and "number of employees" meet the prescribed conditions, select "Yes"; If the prepaid accumulated accounting profit does not meet the requirements of small and micro enterprises, select "No".
3. If the "total assets" and "number of employees" of the previous year meet the prescribed conditions, but the taxable income does not meet the requirements of small and micro enterprises, it is estimated that the accounting profit of this year meets the requirements of small and micro enterprises. Select "Yes" and then "No".
4. Taxpayers can choose "Yes" or "No" according to the advance payment in the fourth quarter of last year, in view of the fact that the final settlement of the previous year has not been completed.
This column is required. If it does not meet the requirements of small-scale low-profit enterprises, select "No".
Seven, the relationship between the table.
(A) the relationship between the forms
1.9 Line = Line 4+Line 5-Line 6-Line 7-Line 8.
2. Line 1 1 =9 × 10. When different tax rates apply to the head office and branches of a tax-paying enterprise, line 1 1 ≠9 × 10.
3. When line 15 =11-kloc-0/2-13-14, and line 15 ≤0, fill in 0.
4. When line 17 = line15-line16, and line 17 ≤0, fill in 0.
5. Line 20 "Current Amount" = 19 "Cumulative Amount" × 1/4 or112.
6. Line 22 =20 ×2 1.
7.24 lines = 22 lines -23 lines.
8. Line 28 = 15 or 24 or 26 × specified ratio.
9. Line 29 = 15 or 24 or 26 × specified ratio.
(B) Inter-table relationship
1. Line 6 = Schedule of Exemptions for Non-taxable Income and Taxable Income (Schedule 1) Line 1.
2. Line 7 of accelerated depreciation (deduction) schedule of fixed assets, "Amount in current period" = 13 1 1 column; Schedule of accelerated depreciation (deduction) of fixed assets (Schedule 2) Line 7 "Cumulative Amount" = Line 13, Column 16.
3. List of income tax exemption (Schedule 3), lines 12 and 23 = line 1.
4. Line 30 of Enterprise Income Tax Summary and Taxpayer Income Tax Distribution Table (20 15 Edition) "Income tax amount shared by branches".
5. Lines 32 and 33 "Distribution Proportion" and "Distribution Income Tax Amount" in the enterprise income tax summary and taxpayer's income tax distribution table (version 20 15) correspond to the taxpayers who fill in the form.