For the preparation period, there is no clear stipulation in the enterprise accounting system. Many people's understanding of the preparation period is from the beginning of preparation to obtaining a business license, but this understanding is actually incorrect.

Paragraph 2 of Article 34 of the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax in People's Republic of China (PRC): "The preparation period mentioned in the preceding paragraph refers to the period from the date when the enterprise is approved for preparation to the date when it starts production and operation."

There are three documents in the tax law, but they are very vague.

1. Enterprise income tax is not reduced. According to No.3 chaebol, the preparation period refers to the period from the date when the enterprise approves the preparation to the date when it starts production and operation. This shows that the date of production and operation is not the date of issuance of business license, which is wrong. However, in practice, in order to facilitate the collection and management, all localities will take the "date of issuance of business license" as the start date of production and operation, that is, the end date of the preparation period. You can contact the local competent tax authorities for confirmation.

2. Enjoy enterprise income tax relief and execute two different documents in different time periods.

Enterprises established before June 65438+1 October12005 shall calculate tax reduction and exemption in accordance with the provisions of the Reply of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Implementation of Preferential Income Tax for Newly Established Enterprises, which stipulates that "the opening date of newly established enterprises and units shall be implemented, and the tax reduction and exemption shall be uniformly calculated as the establishment date indicated by the taxpayer when obtaining the business license".

"Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing the Measures for the Administration of Tax Relief" Article 30 "These Measures shall be implemented as of June, 2005 10. Where the previous provisions are inconsistent with these measures, these measures shall prevail "and the provisions in the first paragraph of Article 15 of the Annex" The date of production and operation of the tax reduction and exemption start time for newly established enterprises refers to the date when taxpayers get their first income "are only applicable to enterprises established after June 65438+ 10/0/2005.

To sum up, I think it is vague to define the confirmation time of the preparation period as "the date of starting production and operation", and the specific implementation depends on the understanding and cognition of the implementers. Due to the different implementation standards of local tax authorities, there must be differences in the determination of "the date of starting production and operation". As the financial personnel of an enterprise, we should try our best to communicate with the tax authorities and strive for a favorable confirmation time for the enterprise.