In order to implement the Opinions on Further Deepening the Reform of Tax Collection and Management issued by the Central Office and the State Council, carry out the activity of 202 1 "I do practical things for taxpayers and pay taxes conveniently", promote the reform of "simplifying administration and decentralization, strengthening supervision and improving services" in the tax field, and better serve market players, according to the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations (hereinafter referred to as the tax law) and other relevant provisions,
1. Deduct expenses related to public welfare donation expenditure.
Freight, insurance, labor and other related expenses incurred by enterprises in the process of donating non-monetary assets are included in the amount recorded in the public welfare donation bills issued by state organs and public welfare social organizations, and deducted as public welfare donation expenses before tax according to regulations; If the above expenses are not included in the amount recorded in the public welfare donation bill, they will be deducted before tax as the related expenses of the enterprise.
Two, on the tax treatment of convertible bonds into equity investment.
(1) Tax treatment of the buyer's enterprise
1. The interest income obtained by the acquirer enterprise at the agreed interest rate during its holding period shall be declared and paid enterprise income tax according to law.
2. When the convertible bonds of the buyer's enterprise are converted into stocks, the interest receivable shall be converted into stocks together, even if the income is not confirmed in accounting, it shall be declared and taxed as the current interest income; After the conversion, the purchase price of the bonds, the interest receivable and the related taxes and fees paid are the investment cost of the stocks.
(2) Tax treatment of the issuer's enterprise
1. The interest on convertible bonds incurred by the issuer's enterprise shall be deducted before tax according to regulations.
2. If the issuer enterprise converts the convertible bonds held by the purchaser and the unpaid interest into shares according to the agreement, the unpaid interest shall be regarded as paid and deducted before tax according to the regulations.
III. Corporate income tax treatment for cross-border mixed investment business.
If an overseas investor engages in mixed investment business in China and meets the conditions stipulated in Article 1 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Treatment of Enterprise Income Tax on Mixed Investment Business (No.413), the enterprise income tax may be treated in accordance with the provisions of Paragraph 1 of Article 2 of the Announcement, except that the following two conditions are met at the same time:
(a) there is a relationship between overseas investors and domestic investment enterprises;
(2) The country (region) where the overseas investor is located recognizes the investment income as equity investment income, and does not levy enterprise income tax.
If the above items (1) and (2) are met at the same time, the interest paid by domestic investment enterprises to overseas investors shall be regarded as dividends and shall not be deducted before tax.
(1)202 1 Jingdezhen enterprise tax refund policy and conditions, how to handle tax refund in Jingdezhen (2)202 1 Nanchang enterprise tax refund policy and conditions, how to handle tax refund in Nanchang (3)202 1 Jiangxi enterprise tax refund policy and conditions, how to handle tax refund in Jiangxi (4). Tax Refund Policies and Conditions of Longyan Enterprises 202 1, How to Deal with Tax Refund of Longyan Enterprises (5). Policies and Conditions of Tax Refund for Nanping Enterprises 202 1, How to Deal with Tax Refund for Nanping Enterprises (6). 202 1 Policies and Conditions of Tax Refund for Zhangzhou Enterprises, How to Deal with Tax Refund in Zhangzhou (7). 202 1 Policies and Conditions of Tax Refund for Quanzhou Enterprises, How to Deal with Tax Refund in Quanzhou (8). 202 1 Sanming Enterprise Tax Refund Policy and Conditions, How to Deal with Tax Refund in Putian (X).
Four, the assets of the enterprise income tax after the tax treatment to audit collection.
(1) If an enterprise can provide an invoice for purchasing assets, the amount indicated on the invoice shall be the tax basis; If the invoice for asset purchase cannot be provided, the amount, fund payment voucher, accounting data and other records recorded in the asset purchase contract (agreement) can be used as the tax basis.
(2) After the assets put into use during the tax period are approved by the enterprise to be audited and taxed, after deducting the service life of the assets, the depreciation and amortization amount will continue to be accrued for the remaining years, and will be deducted before tax according to the depreciation and amortization period stipulated in the tax law.
Five, about the tax treatment of cultural relics and artistic assets.
Cultural relics and artworks purchased by enterprises for collection, display, preservation and appreciation shall be treated as investment assets for tax purposes. During the holding period of cultural relics and artworks assets, the accrued depreciation and amortization expenses shall not be deducted before tax.
Six, about the confirmation time of the enterprise's income from government financial funds.
If an enterprise sells goods and provides services at market prices, and the financial department of the government pays all or part of the money according to a certain proportion of the quantity and amount of goods and services sold by the enterprise, it shall recognize the income according to the accrual principle.
In addition to the above, various government financial payments made by enterprises, such as financial subsidies, subsidies, compensation, tax rebates, etc. , should be confirmed according to the actual income.
This announcement is applicable to the final settlement on and after 202 1.
It is hereby announced.
State Administration of Taxation (SAT)