When calculating taxable income and income tax payable, if the enterprise's financial and accounting treatment methods are inconsistent with the provisions of the tax law, it shall be calculated in accordance with the provisions of the tax law. If the provisions of the tax law are not clear, they shall be calculated according to the financial and accounting provisions of the enterprise temporarily before they are clearly defined.
First, the relevant project description
(I) Table body items
This table is based on the taxpayer's total accounting profit, and calculates the "income after tax adjustment" (taxable income) after adding and subtracting the amount of tax adjustment. The differences between accounting and tax law (including income, deduction, assets, etc.) are reported centrally through the List of Tax Adjustment Items (A 105000).
This table includes four parts: calculation of total profit, calculation of taxable income, calculation of taxable amount and attached information.
1. The items in "Calculation of Total Profit" shall be calculated and filled in according to the unified national accounting system. Taxpayers who implement accounting standards for business enterprises, accounting standards for small businesses, accounting systems for business enterprises and accounting systems for different industries take their data directly from the income statement; The data of taxpayers who implement the accounting standards of public institutions are taken from the income and expenditure table; The data of taxpayers who implement the accounting system of non-profit organizations are taken from the business activity table; Taxpayers who implement the unified accounting system of other countries shall analyze and fill in the report according to the items in this table.
2 "taxable income calculation" and "taxable amount calculation" in the project, in addition to the calculation according to the logical relationship of the main table, through the corresponding columns in the schedule.
(2) Description of lines
The line 1- 13 is compiled with reference to the statement in the income statement of the Accounting Standards for Business Enterprises.
1. Line 1 "Operating income": fill in the total income obtained by taxpayers from their main business and other business operations. The Bank shall fill in the report according to the amount of "main business income" and "other business income". Taxpayers in general enterprises fill in the income statement of general enterprises (A1010); Taxpayers of financial enterprises fill in the form of Financial Enterprise Income Statement (A 10 1020); Taxpayers such as public institutions, social organizations, private non-enterprise units, and non-profit organizations fill in the Statement of Income and Expenditure of Public Institutions and Non-profit Organizations (A 103000).
2. The "operating cost" item in line 2: the total cost incurred by the taxpayer's main business and other business operations shall be reported. The Bank reported the amount of "main business cost" and "other business cost". Taxpayers in general enterprises fill in this form through the Detailed List of General Enterprise Cost Expenditure (A 1020 10); Taxpayers of financial enterprises fill in the form of Financial Enterprise Expenditure List (A 102020); Taxpayers, such as institutions, social organizations, private non-enterprise units and non-profit organizations, fill in the form through the List of Income and Expenditure of Institutions and Non-profit Organizations (A 103000).
3. Line 3 "Business taxes and surcharges": report the business taxes, consumption taxes, urban maintenance and construction taxes, resource taxes, land value-added taxes and education surcharges incurred by taxpayers in their business activities. The Bank shall fill in the report according to the taxpayer's relevant accounting subjects. Taxpayers in other accounting subjects of the bank shall not repeat reporting.
4. Line 4 "Sales expenses": fill in all expenses incurred by taxpayers in the process of selling goods and materials and providing services. The Bank fills in the corresponding "sales expenses" in the Schedule of Period Expenses (A 104000).
5. Line 5 "Management expenses": report the management expenses incurred by taxpayers for organizing and managing the production and operation of enterprises. The Bank fills in the report through the corresponding "management expenses" in the Schedule of Period Expenses (A 104000).
6. "Financial expenses" in line 6: Fill in the financing expenses incurred by taxpayers to raise funds needed for production and operation. The Bank fills in the report through the corresponding "financial expenses" in the Schedule of Period Expenses (A 104000).
7. Line 7 "Asset impairment loss": Fill in the impairment loss incurred by the taxpayer in drawing various asset reserves. The Bank shall fill in the report according to the amount in the subject of "asset impairment loss" of the enterprise. The implementation of other accounting standards, etc.
8. Line 8 "Gains from changes in fair value": The reporting taxpayer classifies financial assets or financial liabilities measured at fair value and whose changes are included in the current profit and loss at initial recognition (including transactional financial assets or liabilities, which are directly designated as financial assets or financial liabilities measured at fair value and whose changes are included in the current profit and loss), as well as gains or losses caused by changes in fair value in investment real estate, derivatives and hedging business measured by the fair value model that should be included in the current profit and loss. The Bank shall fill in the report according to the amount of the enterprise's "gains and losses from changes in fair value". (Losses are marked with "-")
9. "Investment income" in line 9: Report the income or loss obtained by the taxpayer in various ways to confirm foreign investment. According to the amount of the enterprise's "investment income" subject; Taxpayers who implement the accounting standards for public institutions shall report according to the analysis of the amount of investment income in the subject of "other income" (losses are filled with "-"). The implementation of other accounting standards, etc.
10. Line 10 "Operating profit": report the taxpayer's current operating profit. Calculate and fill in the column according to the above items.
1 1. Line 1 1 "Non-operating income": the amount of income obtained by the taxpayer that is not directly related to its business activities. Taxpayers in general enterprises fill in the income statement of general enterprises (A1010); Taxpayers of financial enterprises fill in the form of Financial Enterprise Income Statement (A 10 1020); Taxpayers who implement the accounting standards of public institutions or the accounting system of non-governmental non-profit organizations shall fill in the form through the Statement of Income and Expenditure of Public Institutions and Non-governmental Non-profit Organizations (A 103000).
12. Line 12 "Non-operating expenses": the amount of expenses incurred by taxpayers that are not directly related to their business activities shall be reported. Taxpayers in general enterprises fill in this form through the Detailed List of General Enterprise Cost Expenditure (A 1020 10); Taxpayers of financial enterprises fill in the form of Financial Enterprise Expenditure List (A 102020); Taxpayers who implement the accounting standards of public institutions or the accounting system of non-governmental non-profit organizations shall fill in the form through the Statement of Income and Expenditure of Public Institutions and Non-governmental Non-profit Organizations (A 103000).
13. "Total profit" in line 13: the total profit of the taxpayer in the current period is reported. Calculate and fill in the column according to the above items.
14. Line 14 "Overseas income": fill in the amount of overseas after-tax income obtained by taxpayers in different countries (regions) and included in the total profits. Fill in the difference between column 14 and column 1 1 in the List of Income after Tax Adjustment for Overseas Income (A 1080 10).
15. Line 15, "Tax adjustment increase": fill in the amount of tax adjustment increase due to the inconsistency between the taxpayer's accounting treatment and the tax regulations. The Bank filled in the column of "Increased Amount" in the Schedule of Tax Adjustment Items (A 105000).
16. Line 16 "Tax Adjustment Decrease": the amount of tax adjustment decrease due to the inconsistency between the taxpayer's accounting treatment and the tax regulations. The Bank fills in the form of "Reduced Amount" in the List of Tax Adjustment Items (A 105000).
17. Line 17 "Tax Exemption, Deduction of Income and Additional Deduction": Fill in the tax-exempt income, deduction of income and additional deduction. The Bank completed this report through the List of Tax Exemption, Deduction of Income and Additional Deduction (A 1070 10).
18. Line 18 "Deduction of domestic losses from overseas taxable income": the amount that taxpayers choose to deduct domestic losses from overseas income according to the provisions of the tax law. The Bank completed this report through the List of Tax Credits for Overseas Income (A 108000).
19. Line 19 "Income after tax adjustment": the income of taxpayers after tax adjustment, tax preference and overseas income calculation is reported.
20 "Income reduction and exemption" in line 20: Fill in the amount of income reduction and exemption stipulated in the tax law. The Bank shall fill in this form through the List of Income Concessions and Exemptions (A 107020). If the Bank is less than 0, fill in a negative number.
2 1. Line 2 1 "Deduction of taxable income": fill in the taxable income that should be deducted according to the provisions of the tax law. The Bank completed the report through the Schedule of Deduction of Taxable Income (A 107030).
22. Line 22: "Make up the losses of previous years": the amount of losses of previous years that taxpayers can make up before tax according to the provisions of the tax law shall be reported by the Bank according to the Schedule of Making Up the Losses of Enterprise Income Tax (A 106000).
23. "Taxable income" in line 23: the amount is equal to the calculation result in line 19-20-2 1-22 of this table. This line cannot be negative. The calculation result in line 19 of this table or in the order of the above lines is negative, and the amount in this line is zero.
24 "tax rate" in line 24: fill in the tax rate of 25% as stipulated in the tax law.
25. Line 25 "Income tax payable": The amount is equal to line 23×24 of this table.
26 "Income tax relief" in line 26: Fill in the amount of enterprise income tax actually reduced or exempted by taxpayers according to the provisions of the tax law. The Bank completed this form through the List of Preferential Income Tax Reduction and Exemption (A 107040).
27 "Income tax credit" in line 27: the amount of credit in the income tax payable by the reporting enterprise in the current year. The Bank completed this form through the List of Tax Credit Preferences (A 107050).
28. Line 28 "Taxable amount": The amount is equal to lines 25-26-27 of this table.
29. Line 29 "Income tax payable for overseas income": the income tax payable calculated in accordance with the provisions of China's tax law for taxpayers' income from outside China. The Bank completed this report through the List of Tax Credits for Overseas Income (A 108000).
30. Line 30 "Income tax credit for overseas income": reporting the tax of enterprise income tax nature that taxpayers should pay and actually pay (including deemed to have actually paid) according to China's overseas tax laws and relevant regulations (tax credit is allowed). The Bank completed this report through the List of Tax Credits for Overseas Income (A 108000).
3 1. Line 3 1 "Actual income tax payable": fill in the actual income tax payable of the taxpayer in the current period. The amount is equal to lines 28+29-30 in this table.
32. Line 32, "Accumulated actual income tax paid in advance this year", refers to the income tax paid in advance by taxpayers on a monthly (quarterly) basis in this tax year according to the provisions of the tax law, including the income tax paid in advance (levied) for specific businesses according to the provisions of the tax law, and the income tax paid in advance to the competent tax authorities where the project is located by the project department directly managed by the head office of the construction enterprise.
33. Line 33, "Income tax payable (refunded) this year": Fill in the income tax payable (refunded) by taxpayers in the current period. The amount is equal to line 3 1-32 in this table.
34. Line 34: "The head office shall share the income tax payable (refunded) this year": The head office that fills in the summary tax payment shall share the income tax payable (refunded) this year in the place where the head office is located according to the tax regulations. The Bank fills in this form according to the List of Annual Corporate Income Tax Apportioned by Taxpayers Operating Across Regions (A 109000).
35. Line 35: "Centralized financial allocation of income tax payable (refunded) this year": The head office reporting and summarizing tax payment shall centrally allocate the tax payable (refunded) this year in accordance with tax regulations. The Bank fills in this form according to the List of Annual Corporate Income Tax Apportioned by Taxpayers Operating Across Regions (A 109000).
36. Line 36, "Income tax payable (refunded) this year by the main production and operation departments of the head office", refers to the income tax payable (refunded) this year by the departments with main production and operation functions of the head office that fill in the summary tax payment according to the tax regulations. The Bank fills in this form according to the List of Annual Corporate Income Tax Apportioned by Taxpayers Operating Across Regions (A 109000).
37. Line 37, "The amount of income tax overpaid in previous years is deducted in this year", refers to the amount of income tax that the taxpayer has settled the overpaid tax in previous tax years, but has not been refunded, and has been deducted in this tax year.
38. Line 38, "Income payable in previous years but not paid in this year", refers to the income tax payable in previous tax years but not paid in this tax year.
Second, the relationship between the table and the table
(A) the relationship between the table
1. Line 10 = Line 1-2-3-4-5-6-7+8+9.
2. Line 13 = line10+1-12.
3. Line 19 = line13-14+15-16-17+18.
4. Line 23 = Line 19-20-2 1-22.
5. Line 25 = Line 23×24.
6. Line 28 = Line 25-26-27.
7. Line 3 1 = line 28+29-30.
8. Line 33 = Line 3 1-32.
(B) Inter-table relationship
1. line 1 = line 1 0 of table A 10 10 10-0/0 or line/kloc-0 of table a 1 0/kloc-0. Kloc-0/1+12+13+14+15 lines.
2. Line 2 = line 1 020 1 0 in table A10 or line102020 in table A 103000/kloc-0+20.
3. Line 4 = Line 25, column 1 of table A 104000.
4. Row 5 = Row 25, column 3 of Table A 104000.
5. Row 6 = Row 25, column 5 of Table A 104000.
6. Line 1 1 = line 35 of table A1010 or table A10.
7. Line 12 = line 16 of table A10 or line 33 of table A 102020 or line 23 or 28 of table A 103000.
8. Line 14 = Table A 1080 10 Line 10 Column 14 Column.
9. Line 15 = line 43, column 3 of table A 105000.
10. Line 16 = line 43, column 4 of table A 105000.
1 1. line 17 = line 27 of table A 1070 10.
12. Line 18 = Line 10, column 6 of table A 108000. (When line13-14+15-16-17 in this table is ≥0, this bank = 0).
13. Line 20 = Line 40, Column 7 of Table A 107020.
14. Line 2 1 = line 7 of table A 107030.
15. Line 22 = Line 6, column 10 of table A 106000.
16. Line 26 = Line 29 of Table A 107040.
17. Line 27 = line 7, column 1 1 of table A 107050.
18. Line 29 = Line 9 of Table A 108000 10.
19. Line 30 = line 10, column 19 of table A 108000.
20. Line 34 = line109000 of table A 12+ 16.
2 1. Line 35 = line 13 of table A 109000.
22. line 36 = line109000 of table a 15.