Enterprises that have been approved for collection cannot declare corporate income tax using Type A corporate income tax statements, but can only declare corporate income tax using Type B statements.

1. The unit that has approved the collection of corporate income tax must declare the following procedures during the final settlement:

Fill in the company's financial statements (balance sheet and income statement), "Approved Collection" in order Income Detailed Statement (2014 Edition), 2014 Corporate Income Tax Annual Tax Return (Category B)

→Submit the declaration→Receive a receipt, confirm that the computer review has been passed, and prompt the declaration to be successful.

2. Tax preferential tips?

The applicable tax rate for corporate income tax is 25%. According to the "Enterprise Income Tax Law of the People's Republic of China", Finance and Taxation No. 201434, National Taxation According to the provisions of the General Administration Announcement No. 23 of 2014, Guo Shui Han No. 2009377, Finance and Taxation No. 2009069 and other documents, approved tax collection enterprises can enjoy preferential treatment for small and low-profit enterprises, preferential tax-free income and declaration of non-taxable income.