(1) Submitting filing materials. It is necessary to submit the Record Form for Preferential Matters of Enterprise Income Tax to the competent tax authorities, and attach relevant paper materials such as qualifications, certificates and documents.
Record Form for Preferential Matters of Enterprise Income Tax: The Record Form for Preferential Matters of Enterprise Income Tax in Annex 2 of State Taxation Administration of The People's Republic of China Announcement on Issuing Measures for Preferential Policies of Enterprise Income Tax (State Taxation Administration of The People's Republic of China Announcement No.76 of 20 15) has been used since 201month. The items in the Record Form for Preferential Matters of Enterprise Income Tax shall be truthfully, standardized and completely filled in, signed by the legal representative of the enterprise and the person in charge of finance and stamped with the official seal of the enterprise.
Relevant paper materials: Attached according to the contents listed in the Announcement of Guizhou Provincial State Taxation Bureau and Guizhou Provincial Local Taxation Bureau on Implementing the Measures for Handling Preferential Policies and Matters of Enterprise Income Tax (Announcement No.7 of 20 16) and the Catalogue for Filing Management of Preferential Matters of Enterprise Income Tax in Guizhou Province (20 16 Edition).
(2) Time limit for filing. The enterprise shall put on record no later than the annual tax declaration for final settlement.
(3) Frequency of filing. Enterprises enjoy regular tax reduction and exemption, and put on record in the first year of enjoying preferential treatment. During the starting and ending time of tax reduction and exemption, if the conditions for enterprises to enjoy preferential policies have not changed, they will no longer perform the filing procedures. Enterprises enjoying other preferential items shall go through filing procedures every year. Regular tax reduction and exemption shall be implemented in accordance with the "Regular Tax Reduction and Exemption" listed in the "Policy Overview" of the Catalogue for the Record Management of Enterprise Income Tax Preferences in Guizhou Province (20 16 Edition).
(four) different preferential items and different items of the same preferential item are filed separately. If an enterprise enjoys multiple tax benefits at the same time, or a tax benefit needs to be accounted for in different items, it shall be filed separately. The preferential items that should be accounted for separately and filed separately mainly include: R&D expenses plus deduction, income reduction and exemption items, and tax credit for purchasing special equipment for environmental protection, energy saving and water saving, and safety production.
(5) Division of filing responsibilities of the head office and branches.
1. Second-level branches of enterprises that operate consolidated tax payment across provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning enjoy income reduction and exemption, R&D expenses plus deduction, placement of disabled persons, employment promotion, some regional tax concessions (western development, special economic zones, Pudong New Area in Shanghai, Qianhai in Shenzhen, Hengqin in Guangdong and Pingtan in Fujian), and tax credits for purchasing special equipment such as environmental protection, energy saving and water saving, and safety production. Other preferential matters shall be uniformly filed by the head office.
2. The second-level branches set up by cross-county (city, district) tax paying enterprises in the province shall report to the competent tax authorities of the second-level branches for the tax exemption and reduction of income they enjoy, the deduction of research and development expenses, the resettlement of disabled people, the reduction of income, the promotion of employment, and the purchase of special equipment for environmental protection, energy saving and water saving, and safe production. Other preferential matters (including tax incentives for the development of the western region) shall be uniformly filed by the head office.
3. The head office shall summarize the preferential items that have been filed by its secondary branches, fill in the Announcement of State Taxation Administration of The People's Republic of China on Issuing the Measures for Handling the Preferential Policies of Enterprise Income Tax (State Taxation Administration of The People's Republic of China Announcement No.76 of 20 15), and submit the List of the Preferential Items that have been filed by the branches of tax paying enterprises together with the annual tax return of enterprise income tax to its competent tax authorities.
The head office of a trans-regional consolidated tax-paying enterprise in the province shall keep a copy of the Record Form of Enterprise Income Tax Preferences accepted by the competent tax authorities of the secondary branches as an annex to the List of Consolidated Tax-paying Enterprise Branches' Record Preferences for future reference.
4. Branches at level 3 and below shall not be filed separately, and the preferential items enjoyed by them shall be filed uniformly by their secondary branches or head offices.
(six) enterprises enjoy preferential time. General preferential items can be enjoyed when tax returns are paid in advance on a monthly (quarterly) basis. However, tax credits for R&D expenses plus deduction, placement of disabled persons, employment promotion, venture capital deduction and investment in special equipment such as environmental protection, energy saving and water saving, and safe production cannot be enjoyed when they are paid in advance.
(seven) preferential matters that do not need to be specially filed. Enterprises enjoy preferential income tax policies for small-scale and low-profit enterprises and accelerated depreciation (including one-time deduction) policies for fixed assets, and go through filing procedures by filling in relevant columns of tax returns.
(eight) the tax authorities accept the record. All the items in the Record Form of Enterprise Income Tax Preferences are clearly filled in, standardized and complete, and the List of Enterprise Retained Documents covers the contents listed in the Catalogue for the Record Management of Enterprise Income Tax Preferences in Guizhou Province (20 16 Edition) and the main retained documents. If the signatures and stamps are complete and the attached documents are complete, the tax service hall of the competent tax authorities will immediately accept the record and put it in the "Receipt column of the tax authorities"
(9) Information kept by the enterprise for future reference.
The enterprise shall refer to the contents listed in the Catalogue for the Record Management of Preferential Matters of Enterprise Income Tax in Guizhou Province (20 16 Edition) and prepare the materials for future reference, and provide them according to the requirements of the tax authorities in the follow-up management to prove that they meet the conditions of preferential tax policies.
If an enterprise cannot provide the retained information for future reference, or the retained information is inconsistent with the actual production and operation, financial accounting, related technical fields, industries, catalogues, qualification certificates, etc., and cannot prove that the enterprise meets the conditions of preferential tax policies, the tax authorities shall recover the tax reduction or exemption they have enjoyed and deal with it in accordance with the provisions of the Tax Administration Law.
The retention period of the information retained by the enterprise for future reference is 10 year after enjoying the preferential items. Preferential items that differ from accounting treatment as stipulated in the tax law shall be kept for 10 year after the expiration of the validity period of the preferential items.
(10) Follow-up management by tax authorities. The tax authorities should take risk management, inspection, tax assessment and other measures to check the preferential tax treatment enjoyed by enterprises.