How to fill in the annual tax return of enterprise income tax?
1, income statement. According to the cumulative number of this year's income statement. If there is no operating income or investment income, fill in all zeros.
2. Schedule of expenses. All items can be filled in truthfully, and the non-operating expenses should be divided and filled in according to the actual classification.
3. Table of tax adjustment items. Fill in the accounts item by item, with specific reference to the Provisional Regulations of the Income Tax Law. What needs to be added is added, and what is not needed is truthfully filled in. Many people have to fill in the following schedule first, so fill in the schedule first.
4, enterprise income tax loss compensation schedule.
5. List of tax incentives. If there are no tax incentives, the front is 0. Just fill in the number of employees, total assets and industry.
6. Overseas income tax credit. It's basically zero.
7. Statement of tax adjustment of assets measured at fair value. It's basically zero.
8, advertising and business promotion fee adjustment table. If yes, fill in according to the actual situation. If not, it is 0.
9. Depreciation and amortization. Note that the depreciation period cannot be lower than the tax law, otherwise it will increase, and the fixed assets should be classified and re-filled.
10, other forms. It's basically all zero. Just fill it out carefully and truthfully.
What are the precautions to make up for the loss of enterprise income tax?
First, the time limit for making up the loss is five years.
According to the provisions of the tax law, taxpayers can use the income of the next tax year to make up for their annual losses; If the income in the next tax year is insufficient to make up for it, it can be made up year by year, but the longest time limit for making up for it shall not exceed five years.
Where a foreign-capital enterprise enjoys regular tax reduction or exemption from the profit-making year, the profit-making year refers to the first tax year after the enterprise starts production and operation. If an enterprise loses money at the initial stage of its establishment, it can be carried forward year by year to make up for it in accordance with the provisions of the tax law, and the tax year after making up for it is the first profit-making year.
Two, enterprises can make up for their own losses, without the approval of the tax authorities.
According to State Taxation Administration of The People's Republic of China's Notice on Printing and Distributing the Administrative Measures for Audit of Making Up Losses before Enterprise Income Tax, enterprises need to be audited by tax authorities when making up losses with profits realized in the following years. Since 2004, the Notice of the State Taxation Bureau of the Municipality directly under the Central Government of the People's Republic of China on Doing a Good Job in the Follow-up Management of the Cancelled and Decentralized Enterprise Income Tax Examination and Approval Projects has cancelled this audit requirement. After the cancellation of this audit project, taxpayers can make up for the eligible losses in previous years by themselves when handling tax returns (including prepayment returns and annual returns). Although the audit has been cancelled, the tax authorities will focus on strengthening inspection, supervision and management.
Three, when paying taxes in advance, you can directly make up for the losses.
The income tax law of domestic-funded enterprises stipulates that taxpayers can make up for the qualified losses in previous years by themselves when handling tax returns (including prepayment returns and annual returns). When enterprises with foreign investment and foreign enterprises pay quarterly enterprise income tax in advance in accordance with the provisions of the tax law, they should first make up for the losses incurred by the enterprises in the previous year. If there is a surplus after making up the losses, they should pay quarterly enterprise income tax in advance at the applicable tax rate.
Four, the enterprise can continue to make up for the losses after the restructuring.
In order to encourage the restructuring and reorganization of some enterprises, the original losses of some enterprises that meet the prescribed conditions can be made up by the restructured enterprises.
With regard to the income tax policy of domestic-funded enterprises, the Notice of State Taxation Administration of The People's Republic of China on Income Tax Issues Related to Enterprise Merger and Separation stipulates that when enterprises are merged tax-free, all enterprise income tax payment matters before the merger of the merged enterprises shall be borne by the merged enterprises after being examined and confirmed by the tax authorities. If the loss in the previous year did not exceed the statutory compensation period, the merged enterprise can continue to make up for the income related to the assets of the merged enterprise in the following year according to regulations. Specifically, it is calculated according to the following formula: income that can make up for the losses of the merged enterprise in a tax year = income before making up for the losses of the merged enterprise in a tax year × (fair value of net assets of the merged enterprise/fair value of all net assets of the merged enterprise).