According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Announcement No.76 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) No.2015), "Article 8 Enterprises shall enjoy regular tax reduction or exemption, and put it on record in the year when they enjoy preferential treatment. If the conditions for enterprises to enjoy preferential policies have not changed within the starting and ending time of tax reduction and exemption, they shall not go through the filing procedures. Enterprises enjoying other preferential treatment shall go through the filing formalities every year.

Article 22 These Measures shall apply to the handling of preferential policies for enterprise income tax in 20 15 and beyond. "

What are the precautions for preferential filing of enterprise income tax?

I. Contents of preferential items of enterprise income tax

Tax preference of enterprise income tax refers to the preferential items stipulated in the enterprise income tax law and authorized by the tax law to be formulated by the State Council and ethnic autonomous areas, including tax-free income, tax reduction or exemption, additional deduction, accelerated depreciation, tax reduction or exemption, taxable income deduction, tax reduction, tax credit and partial tax reduction or exemption in ethnic autonomous areas.

In other words, taxpayers need to declare nine preferential items to the competent tax authorities, such as tax-free income, income reduction, additional deduction, accelerated depreciation, income reduction, taxable income deduction, tax rate reduction, tax credit, and partial relief in ethnic autonomous areas.

Policy basis: Article 2 of Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018 No.76).

Two, enjoy preferential enterprise income tax projects need to be filed.

When a resident enterprise enjoys the preferential policies of enterprise income tax stipulated in the enterprise income tax law, it needs to file with the competent tax authorities.

Enterprises should judge for themselves whether they meet the conditions stipulated in the preferential tax policies. Anyone who enjoys preferential enterprise income tax shall go through the filing formalities with the tax authorities according to Announcement No.76, and properly keep the retained materials for future reference. Please refer to the Catalogue for the Record Management of Enterprise Income Tax Preferences (hereinafter referred to as the Catalogue) for details of the retained materials for future reference. State Taxation Administration of The People's Republic of China will compile and update the catalogue as required.

Policy basis: Articles 2 and 3 of Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018 No.76).

Third, the definition of archiving.

The filing of preferential items of enterprise income tax refers to the act that an enterprise submits the Filing Form of Preferential Items of Enterprise Income Tax to the tax authorities in accordance with the provisions of Announcement No.76. 。

Policy basis: Article 4 of Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018 No.76).

Four, need to bear legal responsibility for the authenticity and legality of the filing materials.

The enterprise shall bear legal responsibility for the authenticity and legality of the filing materials submitted and the materials retained for future reference.

Policy basis: Article 6 of Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018 No.76).

Verb (abbreviation of verb) declaration period

The enterprise shall put on record at the latest when filing the annual tax return for final settlement.

Policy basis: Article 7 of Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018 No.76).

Six, regular tax reduction and exemption only need to be declared in the first year of preferential treatment.

Enterprises enjoy regular tax reduction and exemption, and put on record in the first year of enjoying preferential treatment. If the conditions for enterprises to enjoy preferential policies have not changed within the starting and ending time of tax reduction and exemption, they will no longer go through the filing procedures. Enterprises enjoying other preferential items shall go through the filing formalities every year.

If an enterprise enjoys multiple tax benefits at the same time, or a tax benefit needs to be accounted for separately, it shall be declared separately. It mainly includes preferential items such as R&D expenses plus deduction, income reduction and exemption items, tax credit for purchasing special equipment for environmental protection, energy saving and water saving, and safety production.

Regular tax reduction and exemption shall be implemented in accordance with the "regular tax reduction and exemption" listed in the preferential item "Policy Overview" in the Catalogue.

Summary: enterprises enjoy regular tax reduction and exemption, and only need to file once in the first year. Other preferential items should be filed every year.

Policy basis: Article 8 of Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018 No.76).

Reference documents:

Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the release (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018 No.76).

This paper introduces whether the preferential items of enterprise income tax need to be filed every year. Regarding this content, it only needs to be filed in the initial year when the enterprise enjoys preferential treatment. If the discount has not changed, then there is no need to file, and enterprises enjoy other preferential policies, so they need to file. If you have any other questions, you can click on the window to consult the online teacher to answer questions!