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Chenggong Agency Bookkeeping: New Rules for Financial and Tax News Settlement and Payment
New regulations have come out recently. This time, the issue of tax declaration for final settlement was clarified. Here is a list of these contents for everyone to learn.

In order to effectively implement the regulations, the annual tax return for pre-tax deduction of enterprise research and development expenses for enterprise income tax in 20 16 is announced as follows:

1. If an enterprise enjoys the pre-tax deduction policy for R&D expenses, it shall attach the R&D Project R&D Expenses Deduction Collection Form (hereinafter referred to as the Collection Form) in accordance with the provisions of Item (1) of Article 6 of Announcement No.97 when filing annual tax returns.

2. If an enterprise enjoys the pre-tax policy of adding and deducting R&D expenses, it only needs to fill in line1070 14 when filling in the annual enterprise income tax return of People's Republic of China (PRC) (Class A, 2065438) and adding and deducting R&D expenses.

Three. This announcement is applicable to the final settlement of enterprise income tax in 20 16.

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