Enterprise income tax returns are divided into Class A (applicable to audit collection enterprises) and Class B (applicable to approved collection enterprises), including annual tax return system and quarterly prepayment return system. Here is a brief introduction to the reporting strategy of Class A annual tax return, so that you can complete the return quickly and accurately!
I. Annual tax return of enterprise income tax
The annual tax return of enterprise income tax consists of a cover, a filling form and 37 returns (1 main table and 36 schedules). According to the function of the declaration form, it can be divided into eight types, namely, basic information form, main form, financial information form, tax adjustment form, loss compensation form of previous years, tax preference form, overseas income form and summary tax form.
In general, enterprises only need to fill in the main table and financial information table categories. When the taxpayer's accounting treatment is inconsistent with the provisions of the tax law and needs to be adjusted, fill in the tax adjustment form; When the taxpayer incurred losses in the previous year and made up the losses, it should fill in the loss compensation form of the previous year; When taxpayers enjoy preferential tax policies, they should fill in the preferential tax forms. Fill in other information and so on.
Generally speaking, the annual tax return of enterprise income tax is a "tree-like" declaration system (as shown in the figure). The corresponding column number in the main table is calculated by summarizing one or more detail tables. As long as you master the cross-checking relationship between master schedules, you can easily fill them in.
Two. Fill in the annual tax return of enterprise income tax
(1) Fill in the Basic Information Form
Filling in the annual tax return should start with the basic information table, which integrates the basic information of each schedule. Taxpayers should fill in the basic business situation and related tax-related matters in the Basic Information Form of Annual Tax Declaration of Enterprise Income Tax when making annual tax declaration of enterprise income tax. After completing the basic information form, taxpayers can determine the number of schedules to be filled out according to the tax-related business of enterprises.
(two) the main table and schedule of the declaration form.
Main table:
The main table of annual tax return of enterprise income tax (A 100000 People's Republic of China (PRC) Annual Tax Return of Enterprise Income Tax (Class A)) is the core of the whole set of reports, including the calculation of total profit, taxable income and taxable amount. The calculation process of enterprise income tax can be obtained intuitively through the main table. In addition to individual rows, multiple rows in the main table are calculated by the logical relationship between schedules or tables.
1, the data in line 1- 13 in the main table "Calculation of Total Profit" comes from the category of financial information table;
2. The data in line 14-23 of the main table "Calculation of taxable income" comes from tax adjustment table+loss compensation table+tax preference table (three secondary schedules);
3. The data in lines 24-36 of the main table "Calculation of Taxable Amount" come from tax preference table (two secondary tables)+others (including overseas income table and summary tax table).
Timetable:
1, financial information table category
The financial information table category includes a detailed list of income, costs and expenses. For general enterprises, the detailed list of income, cost and expense is a necessary form for tax declaration, and it is also the main data source for enterprises to make tax adjustment. Due to the different industries in which enterprises are located, the applicable financial accounting systems are also different. Taxpayers can choose to fill in the following six secondary schedules according to the following three schedules of income and expenditure applicable to different accounting systems.
(1) a1010 general enterprise income statement
(2)A 1020 10 "List of Costs and Expenses of General Enterprises"
(3)A 10 1020 Financial Enterprise Income Statement
(4)A 102020 Financial Enterprise Expenditure List
(5)A 103000 List of Income and Expenditure of Institutions and Non-governmental Non-profit Organizations
(6) Schedule of expenses during A104000
★ I remind ★
A. The report of the period expense schedule (A 104000) should ensure that the reported amounts of sales expenses, management expenses and financial expenses come from the enterprise accounting statements.
B the schedule of period expenses (A 104000) is not applicable to taxpayers of public institutions and non-governmental non-profit organizations.
C. In order to effectively reduce the tax return burden of small-scale low-profit enterprises, the Announcement of State Taxation Administration of The People's Republic of China on Relevant Measures to Simplify the Annual Tax Return of Small-scale Low-profit Enterprises (State Taxation Administration of The People's Republic of China Announcement No.5818) stipulates that small-scale low-profit enterprises that implement enterprise income tax through auditing do not need to fill in the above financial information table, and the relevant data are directly filled in the main table.
2, tax adjustment table category
According to Article 21 of the Enterprise Income Tax Law, when calculating taxable income, if the enterprise's financial and accounting treatment methods are inconsistent with the provisions of tax laws and administrative regulations, it shall be calculated in accordance with the provisions of tax laws and administrative regulations. If there is a tax difference, the tax adjustment table category should be filled in, including 1 secondary schedule and 12 tertiary schedule. Enterprises should start with the second-level schedule A 105000 "Detailed List of Tax Adjustment Items" and fill in the corresponding third-level schedule according to the instructions for filling in the form.
A 105000 list of tax adjustment items
1A 1050 10 "tax adjustment schedule for some businesses of deemed sales and real estate development enterprises"
2A 105020 schedule of income tax adjustment not recognized by accrual basis
3A 105030 Schedule of Tax Adjustment for Investment Income
4A 105040 List of Tax Adjustment of Special Financial Funds
5A 105050 Schedule of Employee Salary Expenditure and Tax Adjustment
6A 105060 Inter-annual Tax Adjustment Schedule of Advertising Fee and Business Promotion Fee.
7A 105070 List of Donation Expenditure and Tax Adjustment
8A 105080 List of Assets Depreciation, Amortization and Tax Adjustment
9A 105090 List of pre-tax deduction and tax adjustment for asset losses
10A 105 100 tax adjustment schedule of deferred tax in enterprise restructuring.
11a105110 policy relocation tax adjustment schedule
12A 105 120 Detailed List of Loan Loss Provision and Tax Adjustment
3, make up for the previous annual loss statement
When taxpayers make up the losses of previous years, they should fill in A 106000 "Detailed Statement of Making Up the Losses of Enterprise Income Tax" according to the principle of "making up the losses due first, then making up the losses due".
4. List of tax incentives
When taxpayers enjoy preferential policies for enterprise income tax according to the tax law and relevant tax policies, they need to fill in the following five secondary schedules according to their actual business. Among them, when enterprises enjoy the income from equity investment such as dividends and bonuses of qualified resident enterprises, the income from R&D expenses plus deduction, the income from high-tech enterprises, and the income from software and integrated circuit enterprises, they need to fill in the corresponding three-level schedule.
(1)A 1070 10 list of tax exemption, income deduction and additional deduction.
1a107011"dividends, bonuses and other income from equity investment among qualified resident enterprises"
2a 1070 12 R&D Fee Plus Discount List
(2)A 107020 "List of income concessions"
(3)A 107030 Taxable Income Deduction Schedule
(4)A 107040 "List of Preferential Income Tax Relief"
1A 10704 1 preferential situation and list of high-tech enterprises
2A 107042 "Preferential Information and List of Software and Integrated Circuit Enterprises"
(5)A 107050 Tax Credit Preferential List
5. Other table types
(1) List of overseas income
According to the provisions of Article 3 of the Enterprise Income Tax Law, resident enterprises shall pay enterprise income tax on their income derived from inside and outside China. Enterprises need to fill in the second-level schedule A 108000 "List of Tax Credit for Overseas Income" according to the actual business, and choose the corresponding third-level schedule according to the instructions.
A 108000 tax credit list for overseas income
1A 1080 10 list of income from overseas income after tax adjustment.
2A 108020 List of Underwritten Losses of Overseas Branches
3A 108030 Cross-year Carry-over Deduction List of Overseas Income Tax
(2) Tax bill summary
If a resident enterprise establishes a branch without legal person status across regions (inter-provincial and intra-provincial regions) in China, the resident enterprise is a cross-regional consolidated tax enterprise, and the enterprise income tax shall be calculated and paid on a consolidated basis. Enterprises need to fill in the following secondary and tertiary schedules according to the actual business.
A 109000 cross-regional operation summary taxpayer's annual corporate income tax apportionment list
1A 1090 10 corporate income tax summary and taxpayer income tax distribution table.
★ I remind ★
There have been new changes in the annual tax return of enterprise income tax. Everyone should pay attention to the contents of relevant documents and master the latest contents of the return!
Relevant policy documents: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Revising the Annual Tax Return of Enterprise Income Tax.
Interpretation of State Taxation Administration of The People's Republic of China's Announcement on Revising the Annual Tax Return of Enterprise Income Tax
The above is the contents of the annual tax return for Class A enterprise income tax. Did you get it?