The Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning Preferential Income Tax Policies for Small and Low-profit Enterprises (Cai Shui [20 14] No.34) stipulates that from 20 1 4 years 1 month/day to 20 16 years1February. For small and meager profit enterprises whose annual taxable income is less than100,000 yuan (including100,000 yuan), their income is reduced by 50% into taxable income, and corporate income tax is paid at the rate of 20%, which expands the scope of preferential treatment and extends the term. The Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Expanding the Scope of Collecting Enterprise Income Tax by Half for Small-scale and Low-profit Enterprises (State Taxation Administration of The People's Republic of China Announcement No.2014 No.23) further clarifies that enterprises that collect income tax can also enjoy small-scale and low-profit enterprises' income tax concessions. However, because the enterprise income tax prepayment declaration form was designed under the original policy framework, it can not meet the needs of reporting small-scale and low-profit enterprises' income tax concessions, so State Taxation Administration of The People's Republic of China timely redesigned and issued a new enterprise income tax prepayment declaration form, which solved the problem of reporting new small-scale and low-profit enterprises' income tax concessions in advance. Now, the method of filling in the report "Announcement of State Taxation Administration of The People's Republic of China on Issuing the Monthly (Quarterly) Prepaid Tax Return of Enterprise Income Tax of the People's Republic of China (20 14 Edition)" (State Taxation Administration of The People's Republic of China Announcement No.28 of 20 14) is as follows.

(a) reporting the amount of enterprise income tax reduction and exemption by the audit collection enterprise

1.Advance the enterprise's report according to the actual profit.

According to the tax regulations, the tax reduction and exemption enjoyed by qualified small-scale low-profit enterprises are reported in the column "Income tax reduction and exemption for qualified small-scale low-profit enterprises" in line 14 of the Monthly (quarterly) Prepaid Tax Return of Enterprise Income Tax of the People's Republic of China (Class A, 20 14 edition).

(1) If the taxable income in the previous tax year was less than 100000 yuan (including100000 yuan) and the accumulated actual profit in advance did not exceed100000 yuan, fill in the "actual profit" and/kloc in line10.

(2) Small and low-profit enterprises whose taxable income in the previous tax year was less than100000 yuan (including100000 yuan), but whose accumulated actual profit in advance was more than100000 yuan but not more than 300000 yuan, and small and low-profit enterprises whose taxable income in the previous tax year was more than100000 yuan but not more than 300000 yuan.

2. Pay the enterprise's report in advance according to the average amount of taxable income in the previous tax year.

According to the tax regulations, the tax reduction and exemption enjoyed by qualified small-scale low-profit enterprises are reported in the column "Reduction: income tax reduction and exemption for qualified small-scale low-profit enterprises" in line 25 of the Monthly (Quarterly) Prepaid Tax Return of Enterprise Income Tax of the People's Republic of China (Class A, 20 14 Edition).

For small and meager profit enterprises whose taxable income in the previous tax year was less than100000 yuan (including100000 yuan), fill in the product of "taxable income in this month (quarter)" and 15% in line 22; Small-scale low-profit enterprises with taxable income of more than100000 yuan but not more than 300000 yuan in the previous tax year shall fill in the product of "taxable income of this month (quarter)" and 5% in line 22.

3 in accordance with other methods determined by the tax authorities to prepay the enterprise's reporting.

When the tax authorities decide to adopt other methods to advance enterprise income tax, they should consider whether the enterprise meets the preferential tax conditions for small and meager profit enterprises, and deduct the tax reduction and exemption when determining the monthly (quarterly) advance enterprise income tax amount.

(two) reporting the amount of enterprise income tax reduction and exemption approved by the enterprise.

1.

According to the tax regulations, the tax reduction and exemption enjoyed by qualified small-scale low-profit enterprises are reported in the column "Reduction: Income tax reduction and exemption for qualified small-scale low-profit enterprises" in the monthly (quarterly) and annual tax return of the People's Republic of China (Class B, 20 14 edition).

If the taxable income in the previous tax year was less than100000 yuan (including100000 yuan) and the accumulated taxable income in advance did not exceed100000 yuan, the product of "taxable income" in line 6 or line 9 and 15% shall be filled in; The taxable income in the previous tax year was less than100000 yuan (including100000 yuan), but the accumulated taxable income in advance was more than100000 yuan but not more than 300000 yuan, and the taxable income in the previous tax year was more than100000 yuan but not more than 300000 yuan, and the accumulated taxable income in advance was not more than 300000 yuan.

2. Reporting of enterprises with approved income tax payable.

As the comprehensive collection and management system does not support the re-verification of the income tax payable of enterprises that meet the preferential conditions of small-scale small profits according to the tax regulations, when the enterprises that meet the preferential conditions of small-scale small profits declare in advance in 20 14, their quota will not be changed temporarily. After the fourth quarter (the tax period) is over, the management department will guide taxpayers to fill out the Tax Refund Application Approval Form, which will not be enjoyed in time. If the original approved taxable income is less than100000 yuan (including100000 yuan), the tax refund amount shall be the product of the original approved taxable income and 15%. If the original approved taxable income is less than 300,000 yuan (including 300,000 yuan) and higher than100,000 yuan (excluding100,000 yuan), the tax refund amount shall be the product of the original approved taxable income and 5%.