The annual enterprise income tax return consists of a main table and more than ten schedules, so there are many specific contents to fill in. To put it simply, there are several situations:

1, operating income can be zero, costs, expenses and the like are zero or have data, and profits are zero or negative.

2. There is a specific amount of income, and there are costs and expenses, which are greater than the amount of income, so that tax returns can be zero.

3. The income has a specific number, the cost and expenses are less than the income, there is a taxable reduction, and the profit after the logical relationship is zero or negative.

Based on enterprise accounting, the new declaration form adopts the method of adjusting the tax and accounting differences and calculating the tax payable of the enterprise, including the basic information table of the enterprise, the main table, and the schedules of income and expenses, tax adjustment table, loss compensation table, tax preference table, overseas income credit table and summary tax table.

Extended data:

Matters needing attention in annual enterprise income tax payment:

1 Taxpayers shall correctly calculate taxable income and payable income tax in accordance with the Enterprise Income Tax Law and its implementing regulations and the relevant provisions of enterprise income tax, and truthfully and correctly fill in the annual enterprise income tax return.

2, remember that the tax return is based on enterprise accounting, the main table and schedule should be based on the data recorded in the accounting books.

3. Remember to reflect all the differences between accounting and tax law (including one-time and temporary differences such as income category, deduction category and assets category) in the schedule of tax adjustment items.

4, enterprise income tax annual tax return schedule mandatory monitoring project reporting requirements.

Baidu Encyclopedia-Tax Return

Baidu Encyclopedia-Adjustment and Declaration of Enterprise Income Tax