Although the "Regulations on the Implementation of the Enterprise Income Tax Law" clearly states that the taxable income of enterprise income tax is calculated on the basis of total income-non-taxable income-tax-exempt income-items that can be deducted before tax. However, whether it is the revised enterprise income tax return or the new enterprise income tax return, the design idea is the same, that is, adjusting and reducing the tax return through accounting profits to obtain taxable income. Because it is for this purpose, the new enterprise income tax return will be listed in the general enterprise income statement (A1010) and the financial enterprise income statement (A10/020) (corresponding to the general enterprise cost expenditure statement (A)). This ensures that the figures before line 13 of the main table (A 100000) are compared with the information of enterprise income tax returns and financial statements submitted by enterprises in the later period, thus reducing unnecessary differences and leading to the risk of abnormal comparison. Therefore, this adjustment actually reflects the design idea of the new enterprise income tax return form of the State Administration of Taxation, that is, the return form is not only used for tax declaration, but actually provides information sources for tax authorities to carry out risk management. Based on this purpose, the design of tax return should provide more efficient and clear information for tax authorities to compare risks in the later period. The declaration of deemed sales revenue and deemed sales cost was adjusted to the tax adjustment schedule of specific business of deemed sales and real estate development enterprises (A 1050 10) and finally reflected in the tax adjustment schedule (A 105000).
Second, the issue of enterprise income tax regarded as sales business
Although we have changed the declaration rules of enterprise income tax regarded as sales, there are still some defects in the design of the declaration rules of regarded sales business. For example, enterprises use their own products for business promotion. The cost of this product is 100 and the market price is 150. Enterprise accounting treatment is:
Debit: business promotion fee 125.5
Loan: inventory 100
Taxes payable-VAT payable (output tax) 25.5
For this business, according to the regulations on the implementation of the enterprise income tax law, it should be regarded as sales. Therefore, when I fill in the income tax return, I should fill in 150 in line 3 "Used for marketing or sales as sales income" and "Used for marketing" in line 13 of the table. However, since it is regarded as sales, the business promotion fee that can be deducted before tax is no longer the accounting 125.5, but 175.5. However, this figure cannot be filled in the inter-annual tax adjustment schedule of advertising fees and business promotion fees (A 105060). Because the statement in the table stipulates that the first line can only fill in the advertising fees and business promotion fees that taxpayers included in the profits and losses of the current year according to accounting. This problem exists in sales as well as donations, employee rewards and benefits. We believe that the declaration form cannot deny the reasonable implementation of the policy. Therefore, we believe that the difference between the pre-tax deductible amount calculated by the enterprise according to 125.5 and the pre-tax deductible amount calculated according to the tax return should be filled in the 42 nd line of the tax adjustment item list (A 105000), and an explanation should be attached to solve it.
Three, advertising fees, business promotion fees, business entertainment expenses deduction basis.
In the enterprise income tax return before revision, it has been made clear that the deduction basis of advertising fee, business promotion fee and business entertainment fee is the taxpayer's sales (business) income in the main table 1. However, the new enterprise income tax will exclude regarded sales income from the income schedule, that is, the operating income in line 1 of the main table (A 100000) does not include regarded sales income. Then the question is, can it be regarded as sales income as the basis for deduction? By analyzing the business hospitality tax in the second column of line 15 of the Schedule of Tax Adjustment Items (A 105000) and the description of the sales (business) income deducted from advertising fees and business promotion fees in the fourth line of the Schedule of Inter-annual Tax Adjustment of Advertising Fees and Business Promotion Fees (A 105060), all of them are filled in according to the provisions of the tax law. In particular, in the fourth line of the Inter-annual Tax Adjustment Schedule of Advertising Fees and Business Promotion Fees (A 105060), it is written that "the sales (business) income of the current year for which the deduction limit of advertising fees and business promotion fees is calculated according to the provisions of the tax law". In the intra-table and inter-table relations, the bank disagrees with the main table of 65430 (A10000). Therefore, although the identified sales revenue is excluded from the main table 1 line, the revenue from which the enterprise calculates the deduction of advertising expenses, business promotion expenses and business entertainment expenses still includes the identified sales revenue.
Four, enterprises to foreign investment in non-monetary assets as sales.
Whether enterprises need to pay enterprise income tax as sales when investing in foreign countries with non-monetary assets has always been controversial. Because, Article 25 of the implementation regulations of the new enterprise income tax law does not stipulate that enterprises need to pay enterprise income tax like selling property for investment. However, in practice, it is generally believed that an enterprise's foreign investment in non-monetary assets still needs to be regarded as sales, because we believe that this is an exchange of non-monetary assets of an enterprise, which shall be handled in accordance with Article 25. However, we can see that there is a special line in the tax adjustment schedule of certain businesses of deemed sales and real estate development enterprises (A 1050 10), that is, the eighth line is used to declare the deemed sales income of foreign-invested projects, and the eighth line is used to declare the deemed sales cost of foreign-invested projects. Therefore, the new declaration form actually further clarifies that enterprises need to treat foreign investment in non-monetary assets as sales in enterprise income tax. However, strictly speaking, this design has legitimacy problems. Because the tax return is based on the enterprise income tax law, it is used to realize or refine the existing rules of the law, so you can't create new legal rules through the tax return. If you think that an enterprise's foreign investment in non-monetary assets is an exchange of non-monetary assets (whether reasonable or not), in the design of the declaration form, you should add a line as his subsidiary under the second line "Exchange of non-monetary assets is regarded as sales income", which is basically acceptable in form. However, if "foreign investment projects are regarded as sales revenue" and "non-monetary assets exchange is regarded as sales revenue", you actually admit that Chinese enterprises' foreign investment with non-monetary assets is not non-monetary assets exchange. Because it is not a non-monetary asset exchange, the Regulations for the Implementation of the Enterprise Income Tax Law does not stipulate that the foreign investment of enterprise property needs to be regarded as sales. Isn't it an extra tariff to add it to your declaration form? This violates the superior law. So there is something wrong with the design of the declaration form here.
Five, real estate enterprises can deduct business tax and land value-added tax according to the expected gross profit margin.
Local tax authorities have different views on whether real estate development enterprises can deduct the actual business tax and its surcharges and land value-added tax when they declare enterprise income tax according to the estimated gross profit margin according to the provisions of document Guo Shui Fa [2009]3 1. Some tax authorities give deductions, while others don't. This question is clearly answered in the Schedule of Tax Adjustment for Certain Businesses of Regarded Sales and Real Estate Development Enterprises (A 1050 10). In the calculation of lines 22-25 of this table, it is clear in the declaration form and the instructions for filling in the form that the business tax, surcharge and land value-added tax actually incurred by real estate enterprises in selling unfinished products and not included in the current profit and loss can be deducted.
Six, the real estate enterprise income tax advertising fees, business promotion fees, business entertainment expenses deduction basis.
According to Guo Shui Fa [2009] No.31,the pre-sale income of real estate development enterprises before product completion can also be used as the deduction basis for advertising fees, business promotion fees and business entertainment fees. However, it should be noted that according to the new enterprise income tax return, because the design idea is basically based on accounting, the accounting of pre-sale income of real estate enterprises is regarded as accounts received in advance, and the new return will not put it in the main table 1 line operating income (A100000) (A1kloc-0/065438 Instead, the tax adjustment is calculated directly at line 2 1. Therefore, real estate enterprises should add this part of income to the calculation when calculating the basis for deducting advertising fees, business promotion fees and business entertainment fees.
Seven, the real estate enterprise product after the completion of enterprise income tax declaration.
According to the new declaration form, real estate enterprises will only confirm operating income and operating costs on the declaration form when the products are completed and the accounting confirms the sales income. Therefore, the Schedule of Tax Adjustment for Certain Businesses of Regarded Sales and Real Estate Development Enterprises (A 1050 10) only transferred back the gross profit previously confirmed according to the estimated gross profit rate and the actual business tax and surcharges and land value-added tax at that time. Therefore, the operating income, operating costs, business taxes and surcharges in the main table (A 100000) are all reported normally after the income is confirmed by the finished product accounting of the enterprise. However, according to the accrual principle of real estate development enterprises, since the land value-added tax has not been liquidated, the business tax and additional tax accrued by the land value-added tax according to the principle of accounting prudence cannot be deducted when reporting enterprise income tax. However, according to the description, the third line of the main table (A 100000) requires taxpayers to fill in according to accounting subjects. At this time, the taxpayer needs to add this part of the land value-added tax in line 42 "Other" in the List of Tax Adjustment Items (A 105000).
But there is a problem here, that is, the recognition standard of real estate finished product income is inconsistent with accounting standards. If the enterprise has met the three conditions for confirming the income of finished products stipulated in Guo Shui Fa [2009] No.31,but the accountant has not met the conditions for not confirming the income, how to fill in the statement is an uncertain problem, and the difference here is even more complicated.
Eight, enterprises with financial funds for research and development expenditure can be deducted.
Regarding whether the financial funds used by enterprises for R&D can be deducted, the document Guo Shui Fa [2008] 1 16 did not explain it, but it was also stated in the attached table that financial subsidies should be deducted. However, in practice, tax authorities have two opinions. One view is that taxpayers have obtained financial funds, and if they apply for non-taxable income, the R&D expenditure incurred by this income can neither be deducted nor deducted. If the enterprise fails to pay taxes according to non-taxable income and directly pays taxes according to non-operating income, this part of R&D expenditure can be deducted or added. But the second view is that even if the enterprise obtains financial funds without tax-free income, it has already paid taxes. However, the R&D expenditure formed by this part of income can only be deducted according to the facts, and cannot be deducted. The list of R&D expenses plus deduction (A 1070 14) lists 1 1 as "deduction: the part of fiscal funds used for R&D as non-taxable income", and the line 12 "R that can be added and deducted" Therefore, what is deducted here is only the part of the financial funds that is treated as non-taxable income and used for R&D expenditure. If an enterprise obtains financial funds, it shall not apply as non-taxable income, but pay taxes as taxable income. This part of the income used for R&D expenditure can be deducted or added.
Nine, the loss of tax-free items can be used to make up for the problem of taxable items.
Because the new enterprise income tax law has adopted a large number of project-based concessions. Income from tax-free items of enterprises can be tax-free. But if there is a loss in the tax-free items, can it be made up by taxable items? According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) Province on Doing a Good Job in the Final Settlement and Payment of Enterprise Income Tax in 2009 (Guo [20 10] 148), the tax-free income and tax reduction and exemption items obtained by enterprises shall not make up for the losses of taxable items in the current year and previous years; If the income tax reduction and exemption items cause losses in the current period, they shall not be offset by the income from taxable items in this tax year and later tax years ... However, how to calculate the losses of tax-free items and how to realize the declaration form is not clear in the original declaration form, and there are disputes in actual implementation. Now, in the new enterprise income tax return, the income exemption list (A 107020) clearly states that taxpayers must separately list the income, cost, related taxes and fees, amortization expenses and tax adjustment of tax-exempt items, and separately calculate the sixth income. However, what are the period expenses that need to be shared for tax-free items, and are they all shared or partially shared? In addition, if the advertising fee, business promotion fee and business entertainment fee are shared, do you need to calculate the deduction limit according to the income of the project? Otherwise, why do you want to add the column of "tax adjustment", but is it too complicated? More importantly, in the seventh column of the form, "income reduction", the instructions for filling in the form say: bank < 0, fill in negative numbers. According to the intra-table and inter-table relationship, the data in this column should be filled in the 20th line of the main table (A 100000), and the "decrease in income" minus the negative number is actually a tax increase. Therefore, it is actually clear that if the losses of tax-free items of enterprises cannot be made up by taxable items, they need to be increased by taxes. However, according to the instructions for filling in the form, the "income tax exemption" in the seventh column refers to the enterprises that declare to enjoy the preferential treatment of enterprise income tax reduction and exemption, which can actually enjoy the income tax reduction and exemption stipulated in the tax law. If the bank is less than 0, fill in a negative number. Row 40, column 7 = row 20 of table A 100000. In other words, if an enterprise has more than one tax-free item, the policy of filling in the rules is actually clear, that is, if an enterprise has more than one tax-free item, it should first make up the profits and losses of different tax-free items, and if different tax-free items eventually earn income, they will enjoy tax exemption. If the gains and losses of different tax-exempt items offset each other and eventually become losses, the losses cannot be made up by the income of taxable items in the current year.
However, there is another problem here, that is, the preferential policies for the large-scale development of the western region. Since the head office is located in the preferential tax zone for western development, the preferential tax rate of 15% is only applicable to the income of the head office and branches located in the preferential zone (excluding the second-level branches established outside the preferential zone and the branches below the third level established in the preferential zone). For enterprises whose head office is located outside the preferential tax zone for western development, the preferential tax rate of 15% is only applicable to the branches established in the preferential zone (excluding the branches below the third level only established in the preferential zone). At this time, if the institutions enjoying preferential treatment in the region lose money again, can they make up for it with 25% of the income outside the region, or can they be calculated separately? Judging from the design of the new declaration form, the tax preference for the development of the western region is in the schedule of income tax relief (A 107040), but not in the schedule of income tax relief (A 107020). According to the instructions for filling in the form, if there is a loss in the area, I will fill in 0 here, and there is no need to fill in a negative number, that is, the loss in the area can be made up by the income outside the area.
Ten, the government subsidy declaration form to fill in the problem
In fact, some information will be reflected in many forms. For example, part of the government subsidies are reflected in line 9 of the tax adjustment schedule for non-accrual-based revenue recognition (A 105020) and part in the tax adjustment schedule for special financial funds (A 105040). The tax adjustment information in these two tables should be related to the tax adjustment item schedule (A65438+). Therefore, in order to Government subsidies that enjoy non-taxable income should be filled in the tax adjustment schedule of special financial funds (A 105040), and government subsidies that need to be taxed should be filled in the tax adjustment schedule of unconfirmed income on accrual basis (A 105020). This reporting method is still based on the implementation of the accounting standards for business enterprises.
XI。 Investment loss report
Like article 10, the investment income in line 9 of the main table is the sum of the profits and losses of various investments of the enterprise. In the tax adjustment schedule of investment income (A 105030), the eighth column is "disposal income or loss confirmed by accounting" and the ninth column is "disposal income calculated by tax". The adjustment of this difference should be filled in the schedule of tax adjustment items (A 105000). At the same time, the tax difference of investment losses in line 12 of the schedule of pre-tax deduction and tax adjustment of asset losses (A 105090) should also be filled in the schedule of tax adjustment items (A 105000). In order to avoid the difference of investment loss tax, the two places reported two repeated adjustments. In fact, the investment income tax adjustment form (A 105030) can only fill in the investment transfer behavior obtained at the time of tax calculation. The investment behavior of taxable losses should only be reported in the list of pre-tax deduction and tax adjustment of asset losses (A 105090).
Twelve, the declaration of non-monetary assets exchange behavior
The exchange of non-monetary assets can be found not only in the income statement of general enterprises (A1010), but also in the tax adjustment statement of certain businesses regarded as sales and real estate development enterprises (A 1050 10). In fact, if the accounting and tax laws are consistent, the exchange of non-monetary assets will be treated as sales and listed in the income statement of general enterprises (A1010). Only when the accountant does not sell and the tax law does, will it be filled in the tax adjustment table (A 100) of certain businesses regarded as sales and real estate development enterprises.
XIII. Declaration of Foreign Investment in Non-monetary Assets
Foreign investment of non-monetary assets is included in the tax adjustment schedule of some businesses of deemed sales and real estate development enterprises (A 1050 10) and the tax adjustment schedule of enterprise restructuring (A 105 100). In fact, in the tax adjustment schedule of enterprise reorganization (A 105 100), foreign investment with non-monetary assets is mainly to fill in the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Enterprise Income Tax Policies Related to Enterprise Asset Restructuring in China (Shanghai) Pilot Free Trade Zone (Caishui [2013] No.965438). Accounting does not recognize income, but the tax law confirms that it does not enjoy special tax treatment, and it is only filled in the tax adjustment schedule of specific business of deemed sales and real estate development enterprises (A 1050 10).
Fourteen, installment sales fill in the form
For installment sales, accounting recognizes income at one time, but tax law recognizes income by installments. Therefore, in the fifth line of the Statement of Tax Adjustment for Income Not Confirmed by Accrual Basis (A 105020), the tax return has been adjusted. However, just like sales, you should adjust the tax and accounting differences of installment sales income and the cost of installment sales. However, the current income only reflects the adjustment of income difference, not the adjustment of cost recognition difference.
These are just some things I saw after I first read the declaration form. There must be various problems in filling in the specific declaration form. However, as such a systematic project, the current form is far more useful than the previous set of reports in terms of the clarity of the relationship between internal and external forms. Through practice, the new enterprise income tax return will be constantly improved and become the focus of enterprise income tax risk management.