After the end of the reporting period, if mistakes are found and taxes have been paid, it is necessary to bring the tax registration certificate, the agent's identity certificate and the correct enterprise income tax return stamped with the official seal to the front desk of the tax bureau for re-reporting.
Matters needing attention in enterprise income tax prepayment declaration form:
In order to implement the inclusive income tax reduction and exemption policy for small-scale low-profit enterprises, State Taxation Administration of The People's Republic of China has revised some forms and instructions such as the Monthly (Quarterly) Prepaid Tax Return for Enterprise Income Tax in People's Republic of China (PRC) (Class A, 20 18 Edition), increased the number of employees, total assets and other data items, and will upgrade and optimize the tax collection and management system to help enterprises accurately enjoy preferential policies. When filling in the prepayment declaration form, we should focus on the following two aspects:
First, pay attention to the declaration of "taxable income" and "income tax relief". "Taxable income" is the most important indicator to judge whether an enterprise meets the requirements of small-scale and low-profit enterprises and applies different policies such as "half-tax collection" and "half-tax collection". This line must be filled in correctly. "Income tax reduction and exemption" refers to the amount of enterprise income tax reduction and exemption that enjoys the inclusive income tax reduction and exemption policy, reflecting the direct effect of enterprises enjoying tax incentives. The enterprise income tax shall be levied according to the approved payable income tax. In line with the conditions of small-scale low-profit enterprises, the tax reduction and exemption is not realized by handling tax returns, but by directly reducing the quota. However, these enterprises should correctly choose the "small and low-profit enterprises" in the tax return according to the situation approved by the tax authorities.
Second, pay attention to the reporting of some related items in the "Quarterly Reporting Information" added in the prepayment declaration form. The Quarterly Report of Declaration Information integrates the conditional indicators of small-scale low-profit enterprises except taxable income, and the quality of data declaration is directly related to the accuracy of the judgment results of small-scale low-profit enterprises. Therefore, all enterprises need to fill in this section accurately. For enterprises that collect audit and taxable income rate, if they pay in advance quarterly, they should fill in all the items of "quarterly reporting information" when reporting the tax paid in advance in the current quarter; If the tax is paid in advance on a monthly basis, all items in the "quarterly declaration information" will be filled in when the tax paid in advance in the last month of the quarter is declared. The "small-scale and low-profit enterprise" project in the quarterly report of application information is a display of the judgment results of whether the enterprise is a small-scale and low-profit enterprise. In addition to the enterprise whose enterprise income tax is subject to the approved payable income tax collection method, other enterprises need to make a comprehensive judgment based on the reporting of the number of employees, total assets and other items in the current and previous tax returns, combined with the reporting of taxable income in the current taxpayer's return and the industries restricted or prohibited by the state.