(1) filing materials. It is necessary to submit the Record Form for Preferential Matters of Enterprise Income Tax to the competent tax authorities, and attach relevant paper materials such as qualifications, certificates and documents.
Record Form for Preferential Matters of Enterprise Income Tax: Since November 215, the Record Form for Preferential Matters of Enterprise Income Tax has been used in Annex 2 of Announcement of State Taxation Administration of The People's Republic of China on Issuing Measures for Handling Preferential Policies of Enterprise Income Tax (State Taxation Administration of The People's Republic of China Announcement No.76 of 215). The items in the Record Form for Preferential Matters of Enterprise Income Tax shall be truthfully, standardized and completely filled in, signed by the legal representative of the enterprise and the person in charge of finance and stamped with the official seal of the enterprise.
relevant paper materials: attached according to the contents listed in the "filing materials" in the appendix "Catalogue for the filing management of preferential enterprise income tax matters in Guizhou Province (216 edition)" of the Announcement of Guizhou Provincial State Taxation Bureau and Guizhou Provincial Local Taxation Bureau on Implementing the Measures for Handling Preferential Enterprise Income Tax Policies "(Announcement No.7 of 216).
(2) Time limit for filing. The enterprise shall put on record no later than the annual tax declaration for final settlement.
(3) frequency of filing. Enterprises enjoy regular tax reduction and exemption, and put on record in the first year of enjoying preferential treatment. During the starting and ending time of tax reduction and exemption, if the conditions for enterprises to enjoy preferential policies have not changed, they will no longer perform the filing procedures. Enterprises enjoying other preferential items shall go through filing procedures every year. Regular tax reduction and exemption shall be implemented in accordance with the "Regular Tax Reduction and Exemption" listed in the Catalogue for the Record Management of Enterprise Income Tax Preferences in Guizhou Province (216 Edition) and "Policy Overview".
(4) different preferential items and different items of the same preferential item shall be filed separately. If an enterprise enjoys multiple tax benefits at the same time, or a tax benefit needs to be accounted for in different items, it shall be filed separately. The preferential items that should be accounted for separately and filed separately mainly include: R&D expenses plus deduction, income reduction and exemption items, and tax credit for purchasing special equipment for environmental protection, energy saving and water saving, and safety production.
(5) Division of filing responsibilities of the head office and branches.
1. The second-level branches that operate consolidated tax-paying enterprises across provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans enjoy income reduction and exemption, R&D expenses plus deduction, resettlement of disabled people, employment promotion, some regional tax concessions (western development, special economic zones, Pudong New Area in Shanghai, Qianhai in Shenzhen, Hengqin in Guangdong and Pingtan in Fujian), and tax credits for investment in special equipment such as environmental protection, energy saving and water saving, and safe production. Other preferential matters shall be uniformly filed by the head office.
2. The second-level branches established by cross-county (city, district) enterprises in the province shall file with the tax authorities in charge of the second-level branches on the income reduction and exemption, the additional deduction of R&D expenses, the resettlement of disabled people, the reduction of income, the promotion of employment, and the preferential tax credit for purchasing special equipment such as environmental protection, energy saving and water saving, and safe production. Other preferential matters (including tax incentives for the development of the western region) shall be uniformly filed by the head office.
3. The head office shall summarize the preferential items filed by its secondary branches, fill in Annex 3 of the Announcement of State Taxation Administration of The People's Republic of China Municipality on Issuing Measures for Handling Preferential Policies and Matters of Enterprise Income Tax (State Taxation Administration of The People's Republic of China Announcement No.76, 215), and submit it to its competent tax authorities together with the annual tax return of enterprise income tax.
the head office of a trans-regional consolidated tax paying enterprise in the province shall keep a copy of the Record Form for Preferential Matters of Enterprise Income Tax accepted by the competent tax authorities of secondary branches as an annex to the List of Preferential Matters Recorded by Branches of Consolidated Tax Paying Enterprises for future reference.
4. The branches at level 3 and below will not be filed separately, but the preferential items they enjoy will be filed uniformly by their secondary branches or head offices.
(6) enterprises enjoy preferential time. General preferential items can be enjoyed when tax returns are paid in advance on a monthly (quarterly) basis. However, tax credits for R&D expenses plus deduction, placement of disabled persons, employment promotion, venture capital deduction and investment in special equipment such as environmental protection, energy saving and water saving, and safe production cannot be enjoyed when they are paid in advance.
(7) preferential items that need not be specially filed. Enterprises enjoy preferential income tax policies for small and meager profit enterprises and accelerated depreciation (including one-time deduction) policies for fixed assets, and go through filing procedures by filling in relevant columns of tax returns.
(8) The tax authorities accept the filing. All the items in the Record Form of Enterprise Income Tax Preferences are clearly filled in, standardized and complete. The List of Information Retained for Future Reference of Enterprises covers the contents listed in the Catalogue of Records Management of Enterprise Income Tax Preferences in Guizhou Province (216 Edition) and the main information retained for future reference. If the signatures and stamps are complete and the attached information are complete, the tax service office of the competent tax authority will immediately accept the record, and mark the acceptance opinions and date in the "receipt column of tax authorities".
(9) The enterprise keeps the materials for future reference.
enterprises should refer to the contents listed in the catalogue for the record management of preferential items of enterprise income tax in Guizhou province (216 edition) and prepare the materials for future reference, and provide them according to the requirements of tax authorities in the subsequent management to prove that they meet the conditions of preferential tax policies.
if an enterprise can't provide information for future reference, or the information for future reference is inconsistent with the actual production and operation, financial accounting, related technical fields, industries, catalogues, qualification certificates, etc., and it can't prove that the enterprise meets the conditions of preferential tax policies, the tax authorities shall recover the tax reduction or exemption they have enjoyed and deal with it in accordance with the provisions of the Tax Administration Law.
the retention period of the information retained by the enterprise for future reference is 1 years after enjoying the preferential items. Preferential items that differ from accounting treatment as stipulated in the tax law shall be kept for 1 years after the expiration of the validity period of the preferential items.
(1) Follow-up management of tax authorities. The tax authorities should take risk management, inspection, tax assessment and other measures to check the preferential tax treatment enjoyed by enterprises.