Notes on Filling in the Monthly (Quarterly) Prepaid Tax Declaration Form of Enterprise Income Tax in People's Republic of China (PRC) 1. This form is applicable to resident taxpayers who declare enterprise income tax by means of audit and collection, and non-resident taxpayer, which has established institutions in China, pays enterprise income tax in advance on a monthly (quarterly) basis. Two. The items in the table header are 1 and "tax payment period": the "tax payment period" filled in by taxpayers is from Gregorian calendar 1 to the last day of the current month (quarter). The "tax payment period" filled in by taxpayers who start business in the middle of an enterprise year is from the opening date of the current month (quarter) to the last day of the quarter, and is filled in according to normal conditions from the second month (quarter). 2. "Taxpayer identification number": fill in the tax registration certificate number code issued by the tax authorities (15 digits). 3. "Taxpayer's name": the full name of the taxpayer on the tax registration certificate. 3. Fill in 1 and "paid in advance according to the facts" in the second to ninth lines of each column: fill in the column of "current amount", and the data is from the first day to the last day of the current month (quarter); Fill in the "Cumulative Amount" column. The data is the accumulated amount of the taxpayer's quarter (or month) from 65438+ 10/month 1 year to the last day. The amount of income tax payable (refunded) by taxpayers in this period is the data of "Income tax payable (refunded)" in line 9 of "Cumulative Number" column. 2. Taxpayer 1 1 paid in advance according to the average amount of taxable income in the previous tax year, and taxpayer 14 paid in advance according to other methods determined by the tax authorities: 1 1 4 in the form. Four. The structure of this form submitted by each bank is divided into two parts: 1, and the first part is from 1 line to1line. Taxpayers declare separately according to their own prepayment methods, including branches established by non-resident enterprises: taxpayers who actually prepay declare 2 to 9 lines; Fill in lines 1 1 to 14 for taxpayers who paid in advance according to the monthly or quarterly average amount of taxable income in the previous year; For taxpayers who pay in advance in other ways recognized by the tax authorities, fill in line 16. 2. The second part is from line 17 to line 22, and the head office that implements summary tax payment will fill in lines 18 to line 20 on the basis of filling in the first part; Branches fill lines 20 to 22. V. Notes for filling in specific items: 1, line 2, "Operating income": the operating income calculated according to the accounting system, and the income calculated by public institutions, social organizations and private non-enterprise units according to their accounting systems. 2. Line 3 "Operating costs": reporting the operating costs calculated according to the accounting system, and reporting the costs (expenses) calculated by institutions, social organizations and private non-enterprise units according to their accounting systems. 3. Line 4 "Total profit": Fill in the total profit calculated by the accounting system, including the estimated profit calculated by the pre-sale income obtained by real estate development enterprises in the current period that can be filled in by the Bank. Public institutions, social organizations, private non-enterprise units to fill in. 4. Line 5 "Tax rate (25%)": The payable income tax shall be calculated according to the tax rate of 25% stipulated in Article 4 of the Enterprise Income Tax Law. 5. Line 6 "Income tax payable": fill in the calculated income tax payable for this period. Line 6 = Line 4× Line 5, and Line 6 ≥0. 6. Line 7 "Income tax relief": Fill in the actual income tax relief enjoyed in the current period, including transitional tax concessions, small-scale low-profit enterprises concessions, high-tech enterprises concessions and other tax relief concessions approved or filed by the tax authorities. Line 7 ≤ Line 6. 7. In line 8, "actual prepaid income tax amount": fill in the accumulated prepaid enterprise income tax amount, and the column of "Current Amount" is blank. 8. Line 9 "Income tax payable (refunded)": Fill in the current prepaid (refunded) income tax calculated according to the provisions of the tax law. Line 9 = Line 6, Line 7, Line 8 and Line 9 < 0, fill in 0, and leave the column "Current Amount" blank. 9. 1 1 line "taxable income in the previous tax year": fill in the taxable income declared in the previous tax year. Banks do not include taxpayers' overseas income. 10, 12 "Income tax payable this month (quarter)": fill in the taxable income of the current period calculated by the taxpayer according to the taxable income declared in the previous tax year. Quarterly prepayment enterprise: line 12 = line11×/April prepayment enterprise: line 12 = line1×12655. Lines 12 and 14 "Income tax payable this month (quarter)": fill in the calculated income tax payable this month (quarter). Line 14 = line12× line 13, line 16 "Income tax paid in advance this month (quarter)": fill in the income tax payable this month (quarter) calculated according to the taxable income determined by the tax authorities. 14 and 18 "income tax payable by the head office": according to the income tax payable by the head office in the first part of this table (1- 16) this month or this quarter, fill in and summarize the income tax payable by the head office in this period, and calculate the income tax payable by the head office in advance. (1) advance payment by the head office of the summary tax paying enterprise according to the facts: line 9 × 25% of the advance payment proportion to be shared by the head office; (2) advance payment by the head office of the summary tax paying enterprise according to the monthly or quarterly average taxable income of the previous tax year: line 14 ×25% of the advance payment proportion to be shared by the head office; (3) head office of the summary tax paying enterprise in other ways recognized by the tax authorities: Line 6 × prepayment ratio to be shared by the head office 25% 15 19 "Income tax of centralized tax sharing system of the central government": the income tax paid in advance in this period calculated by the head office according to the income tax paid in this month or this quarter in Part I of this table (1-65438+ line (1). Head office of consolidated tax-paying enterprise according to the facts: Line 9 × prepayment ratio of centralized tax-sharing system of central finance 25% (2) Head office of consolidated tax-paying enterprise prepaid according to the monthly or quarterly average taxable income of the previous tax year: Line 14 × prepayment ratio of centralized tax-sharing system of central finance 25% (3) Head office of consolidated tax-paying enterprise prepaid by other methods recognized by tax authorities: 1 Line 6 × prepayment ratio of central centralized distribution tax is 25% 16, and line 20 "Income tax amount shared by branches": according to the income tax amount paid in advance in the first part of this table (1- 16) this month or this quarter, Fill in the amount of income tax paid in advance in this period (1) calculated by the head office of the summary tax paying enterprise. The head office of the summary tax paying enterprise shall pay in advance according to the monthly or quarterly average taxable income of the previous tax year. The head office of the summary tax paying enterprise shall pay in advance according to the fact: line 14 shall pay in advance according to the proportion shared by the branches. (3) Head office of a consolidated tax paying enterprise that prepays in other ways recognized by the tax authorities: 16 × the prepayment ratio shared by branches is 50% (branches should fill in the income tax amount shared by branches on the 20th line declared by the head office) 17, 2 1 "Distribution ratio": fill in the distribution ratio determined by the consolidated tax paying branches according to the consolidated taxpayer income tax distribution table. 18, line 22 "Income tax amount distributed": Fill in the sum of income tax amount distributed by branches × line 2 1 in this table according to line 20 of the current head office declaration form.

Taxpayers and withholding agents registered with the tax authorities have no taxable behavior in the current period. In accordance with the provisions of national tax laws, administrative regulations and rules, zero declaration procedures shall be handled with the tax authorities and no taxable items shall be indicated in the current period. Generally speaking, there is no taxable income (sales) and no taxable amount during the tax declaration period (such as 1 1 month), which is called zero declaration.

According to the regulations, zero declaration or negative declaration for three consecutive months belongs to abnormal declaration and is listed as the key object.

Conditions for zero declaration

1, after going through the tax registration, you must go to the tax authorities for tax declaration, which is stipulated in this tax administration law.

As for which tax authority to file tax returns, it depends on which tax you are involved in. You should declare and pay taxes to the tax authorities that manage this tax.

Generally speaking, if you are in business, you must declare both national tax and local tax. If you are in the service industry, you have to run on both sides, but I think you have less chance to go to the local tax because you are a joint venture (is it a Sino-foreign joint venture? ), a new enterprise, most of the tax revenue is managed by the national tax. Only urban property tax, stamp duty and personal income tax are managed by local tax, and are exempt from urban construction tax and foreign enterprise education surcharge.

You don't have any income now. You should go to the tax authorities to ask for the relevant tax returns, and then stamp the blank form and hand it in. 5. Some tax returns cannot be empty, such as personal income tax return, which may be deducted if the employee's monthly salary exceeds 1600, and stamp duty tax return, which is calculated according to the registered capital × 5 ‰, and urban real estate tax return is calculated according to the company's land property value.