First, the relevant project description:
When taxpayers make up the losses of previous years, they should follow the principle of "making up the losses due first, and making up the losses due first".
1. Column "Year" in 1: fill in the Gregorian calendar year. Taxpayers should first fill in the Gregorian calendar year corresponding to "this year" in line 1 1, and then fill in the previous years from line 10 to line 1 in turn. If the taxpayer's policy relocation occurs, if the year of stopping production and business activities can be deducted from the legal loss carry-over period, it will be reported according to the year of making up the loss. This year refers to the year of the reporting period. For example, when a taxpayer makes an annual corporate income tax return for 20 18 on May 20 10, this year (the reporting period year) is 20 18.
2. Column 2 "Domestic income in the current year": the amount in line 1 1 in line 19-20 of table A 100000. From line 1 to line 10, fill in line 23 of the previous year's main table (20 13 and previous tax years) and column 2 of line 6 of the previous year's table A 106000 (20 14 to 2010). In case of making up the taxable income of the previous year or making up the actual asset loss that was not deducted before tax in the previous year, it shall be reported according to the corresponding adjusted amount.
3. Column 3, "Loss transferred out by separation": fill in the qualified loss transferred out by enterprise separation in this year according to the special tax treatment provisions of enterprise reorganization. The loss amount transferred out by division shall be reported according to the year in which the loss belongs, and the loss amount of the transferred-out loss shall be expressed as a positive number.
4. Column 4, "Losses transferred from merger or division-5 years", refers to the losses transferred from this year due to merger or division that meet the special tax treatment provisions of enterprise restructuring and do not exceed 5 years. The losses transferred from merger and division shall be reported according to the year in which the losses belong, and the transferred losses shall be expressed in negative numbers.
5. Column 5, "Losses transferred from merger or division-recoverable years 10 year", refers to the losses transferred from this year due to merger or division that are not more than 10 year, which are in line with the special tax treatment regulations for enterprise restructuring. The losses transferred from merger and division shall be reported according to the year in which the losses belong, and the transferred losses shall be expressed in negative numbers.
6. Column 6 "Loss-making Enterprise Type": The taxpayer selects the corresponding code from the Code Table of Loss-making Enterprise Type according to the situation in different years to fill in this item. Different types of taxpayers have different loss carry-over years, and taxpayers choose "general enterprises" to refer to taxpayers with loss carry-over years of 5 years; "Qualified high-tech enterprises" and "qualified small and medium-sized science and technology enterprises" refer to those enterprises that meet the requirements of the Notice of the Ministry of Finance and the State Administration of Taxation on Extending the Loss Carry-over Period of High-tech Enterprises and Small and Medium-sized Science and Technology Enterprises (Cai Shui [20 18] No.76) and the Announcement of State Taxation Administration of The People's Republic of China on Issues Concerning Enterprise Income Tax Treatment on Extending the Loss Carry-over Period of High-tech Enterprises and Small and Medium-sized Science and Technology Enterprises (State Taxation Administration of The People's Republic of China Announcement 201).
7. Column 7 "Losses of the current year": the total amount of losses that can be made up by taxpayers in each year.
8. Column 8 "Loss to be made up in the current year": fill in the loss that has not been made up in the current year before the loss is made up with the income of the current year (the year of the reporting period).
9. Column 9, "Losses in previous years made up by current year's income-made up by domestic income": from line 1 to line1,when the "current year's domestic income" in column 2 of line1is greater than 0, fill in each year. In line 1 1 of this column, fill in the total amount from line 1 to line 10 of this column, and fill in this amount in line 2 1 of table A 100000.
10. Column 10, "Losses in previous years made up by income in this year-made up by overseas income": from line 1 to line 10, if the taxpayer chooses to make up the losses in previous years in China with overseas income, the losses made up in turn by overseas income in this year (the year to which the declaration belongs) shall be reported. In line 1 1 of this column, fill in the total amount from line 1 to line 10 of this column.
1 1. Column 1 1 "Losses that can be carried forward in the current year": from line 1 to line 1 1, fill in the losses that have not been made up in each year and are allowed to be carried forward to make up in the next year. In line 12 of this column, fill in the total amount from line 1 to line 1 1 of this column.
Second, the relationship between the table and the table:
(a) the relationship between the table:
1. When the second column < 0 and the third column > 0, the third column < the absolute value of the second column; When the second column ≥0, the third column = 0.
2. Line 1 1 in column 9 = line1+2+3+4+5+6+7+8+9+10 in column 9; When line 1 1 in column 2 is ≤0, line 1 in column 9 is = 0; When line 1 1 in the second column is greater than 0, line1in the ninth column is ≤ line 1 1 in the second column.
3. Column 10, line1= column 10, line1+2+3+4+5+6+7+8+9+10.
4. Row 1 1 2 of column 1 1 column1+2+3+4+5+6+7+8+9+/kloc-.
5. Line 1, line 1 1 column = 0; Line 2 to 10, column1= absolute value of column 8-column 9-column 10; Line 1 1 Line 1 1 Column = the absolute value of the eighth column.
(2) Inter-table relationship:
1. Row 2 of 1 1 = row 19-20 of table A 100000.
2. Row 9 of 1 1 = row 2 of table A 100000/.
3. Line 1 1 column 10 = line 6 of table A 108000-line 8 of table A 100000.