Employees: fill in the number of employees formally employed by the enterprise, including full-time, part-time and temporary workers.
Contract workers and labor dispatch personnel: the number of people who fill in the labor contracts signed by enterprises with contract workers and labor dispatch companies.
Freelancers and individual industrial and commercial households: fill in the number of freelancers and individual industrial and commercial households that have cooperative relations with the enterprise.
Temporary workers and outsourcing service personnel: fill in the number of workers temporarily employed by the enterprise or outsourcing service.
The number of employees who fill in the enterprise income tax is mainly based on the personnel files, labor contracts, payroll and other related materials of the enterprise. Enterprises need to accurately fill in the number of employees, so that tax authorities can conduct tax accounting and management. At the same time, the number of employees may also affect the application of enterprise income tax rate and preferential tax policies. Therefore, enterprises should fill in the number of employees in strict accordance with the actual situation and ensure that the information reported is true and accurate.
Legal basis:
Article 7 of the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning the Implementation of Preferential Policies for Enterprise Income Tax.
The number of employees refers to the sum of the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise; The number of employees and the total assets are determined according to the monthly average of the whole year. The specific calculation formula is as follows: monthly average = (beginning of the month+end of the month) ÷2 monthly average = sum of monthly average of the whole year ÷ 12. If business activities are started or terminated in the middle of the year, the actual business period shall be regarded as a tax year, and the above related indicators shall be determined.