Generally declared in the first quarter, the amount of the previous period need not be written; In the second quarter, the amount in the previous period is the amount in the first quarter; And so on.
The current amount refers to the amount incurred in this quarter of this year.
Extended reading:
Quarterly report refers to the operating report after every three months.
Annual report refers to the annual operating report after the end of the year.
The interim report refers to the operating report after the end of half a year.
Quarterly report refers to the operating report after every three months.
An annual report includes two semi-annual reports, or four quarterly reports and 12 monthly reports.
A semi-annual report includes two quarterly reports.
Three quarterly reports include a quarterly report and an interim report.
Annual business objectives, first half business objectives, second half business objectives, first quarter business objectives, second quarter business objectives, third quarter business objectives, fourth quarter business objectives.
Target annual report, target semi-annual report, target quarterly report and target monthly report.
The new Enterprise Income Tax Law of the People's Republic of China and its implementing regulations came into effect on 1 month 1 day, 2008. In order to implement the new law and its implementing regulations, the Beijing Local Taxation Bureau supplemented the format and compilation instructions of the monthly (quarterly) corporate income tax return issued by State Taxation Administration of The People's Republic of China according to the actual situation. (Specific documents: Guoshuihan [2008] No.44 and Beijing Local Taxation Enterprise [2008] No.37). The original old forms: enterprise income tax prepayment tax return (filled in by the auditing and collecting enterprise) and enterprise income tax return (filled in by the approved collecting enterprise) shall be abolished at the same time.
Four tables are involved in the quarterly declaration of the new enterprise income tax:
1. Monthly (quarterly) advance tax return of enterprise income tax of the People's Republic of China (Class A) [hereinafter referred to as Class A form]
2. Monthly (quarterly) advance tax return of enterprise income tax of the People's Republic of China (Class B) [hereinafter referred to as Class B form]
3. Report Form of Enterprise Income Tax Withholding of the People's Republic of China [hereinafter referred to as the withholding form]
4. Distribution table of corporate income tax summary and tax payment branches of the People's Republic of China [hereinafter referred to as the distribution table]
Note: When reporting quarterly, our company will only involve Class A or Class B forms.
Only the head office enterprises that have set up non-independent accounting branches across provinces and cities to implement consolidated tax payment involve the distribution table. Scope of application of the distribution form: resident enterprises that have established business institutions without legal person status across provinces and cities in China and implemented the methods of "unified calculation, hierarchical management, local prepayment, summary liquidation and financial adjustment" to fill in the form. The withholding form is mainly involved in withholding and remitting enterprise income tax by non-resident enterprises, and the local tax is not responsible for this form. If any enterprise comes into contact with related business, please consult the IRS to handle related matters.
Applicable object of Class A form: it is applicable to resident taxpayers who are subject to audit collection and non-resident taxpayer who has set up an institution in China when paying enterprise income tax in advance on a monthly (quarterly) basis.
Applicable object of Class B form: it is applicable to taxpayers who have approved the collection (including fixed-rate collection and fixed-rate collection).
Class A table: There are several great changes between Class A table and the original quarterly prepayment table, mainly: the lines of tax adjustment increase and tax adjustment decrease in the quarter are cancelled, and the lines of making up the losses in previous years are cancelled.
Header section:
Tax period: Like the previous quarterly prepayment table, it is divided into four quarters:
The first quarter: from 1 month 1 day to March 3 1 day of the corresponding year.
The second quarter: 1 month 1 day to June 30th. Please note that it cannot be April 1 day to June 30th.
Third quarter: 1 month 1 day to September 30th.
The fourth quarter: 1 month 1 day to1February 3 1 day.
Accordingly, the cumulative amount in the table should also be 1 to 3, 1 to 6, 1 to 9, 1 to1February.
Local tax computer code: enter the 8-digit local tax computer code manually.
The taxpayer identification number and taxpayer name are automatically brought out by the system.
Right part of header: taxpayers need to select summary tax payment, head office, branches and independent tax payment items. Independent tax paying enterprises select Independent Tax Paying: after opening the form, the system displays Independent Tax Paying by default, but taxpayers need to click Independent Tax Paying again with the mouse.
Resident enterprises that set up business institutions without legal person status across provinces and cities in China and implement the method of "unified calculation, hierarchical management, local prepayment, summary liquidation and financial adjustment" choose "summary tax-head office", business institutions without legal person status choose "summary tax-branches", and taxpayers other than the above choose "independent tax payment". For example, an enterprise is the head office, and its registered address is in Beijing. It has a branch in Hebei province with the status of an unincorporated person, and the branch is subject to consolidated tax payment. At this time, the head office in Beijing should choose consolidated tax payment-the head office, and the branch in Hebei province should choose the branch in consolidated tax payment; However, if the head office is in other places and the branch office is in Beijing, the branch office in Beijing will choose to pay taxes in summary-the branch office, and the head office in other places will submit the tax locally. If it is not across provinces and cities, that is, the head office and branch enterprises are located in Beijing, then: Beijing stipulates that the unincorporated branch does not need to fill in any forms when filing quarterly returns, and only the head office needs to choose the summary tax payment-the head office.
Part in the table:
As Beijing only implements the method of collecting in advance according to the facts, all data items in lines 10- 16 in this table are blocked. The current amount column in the table is also masked.
When the header tax method option is defined as independent tax payment, only lines 2-9 and 10-22 of this table will be blocked.
When the header tax method option is defined as Summary Tax-Head Office, lines 2-9 and 18-20 in this table will be opened, and the rest lines will be blocked. Line 18-20 is automatically calculated and filled in by the system according to the following data relationship.
When the tax method option in the header is defined as Summary Tax-Branch, lines 2 1 and 22 in this table will be opened, and other lines will be blocked.
Line 2 Operating income: the operating income calculated in the accounting system, and the income calculated by institutions, social organizations and private non-enterprise units according to their accounting systems. The sources and contents of income specifically include:
(1) Revenue from sales of goods;
(2) income from providing labor services;
(3) Income from transfer of property;
(4) dividends, bonuses and other equity investment income
(5) Interest income;
(6) rental income;
(7) Royalty income;
(8) Income from donation: income is recognized on the date of receipt of donated assets.
(9) Other income:
Pay attention to its rich content and other forms of income.
1) Income from excess assets of enterprises
2) The deposit confiscated from the overdue packages.
3) Accounts payable that can't be paid.
4) Accounts receivable recovered after the enterprise has dealt with bad debt losses.
5) Debt restructuring income
6) subsidy income
7) Additional refund of education fee
8) Liquidated damages income
9) Exchange gains
Line 3 "Operating cost": It is also the accounting standard.
Line 4 "Total Profit": It is also the profit calculated in the accounting system.
"Tax rate" in line 5: 25%. Note: No matter what preferential treatment taxpayers enjoy, this bank can only fill in 25%. The relevant preferential tax reduction and exemption enjoyed by taxpayers is reflected in the seventh line of this form.
Line 6 "Income tax payable": = Line 4? Line, and line 6 ≥0. Note: If the total profit in line 4 of this table is negative, fill in "0" in line 6. Prompt: All the logical lines in the new table are automatically brought out by the system after the taxpayer fills in the relevant lines.
Line 7 "Income tax relief": Line 7 should be less than or equal to line 6. Note: this refers to the amount of income tax relief, not the amount of income tax relief, so the tax benefits enjoyed by enterprises need to be listed in this bank with the specific tax amount calculated. Expand:
(1) Transitional tax preference: Our bureau does not have it.
(2) Preferential treatment for small enterprises: the tax rate is reduced by 20%. This is a great change in the new tax law. In the new enterprise income tax law and regulations, the conditions of small-scale and low-profit enterprises are clearly defined: refers to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: industrial enterprises, with annual taxable income not exceeding 300,000 yuan, employees not exceeding 100, and total assets not exceeding 30 million yuan; Other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed10 million yuan. (Note: At the time of annual settlement, the tax authorities will review the enterprises that enjoy the preferential policies for small and meager profit enterprises according to the taxpayer's final declaration, and the relevant measures will be promulgated at the end of the year.)
Therefore, when taxpayers make quarterly returns, only those whose accumulated taxable income is less than 300,000 yuan (including 300,000 yuan) can choose to fill in the preferential tax rate for small-scale low-profit enterprises (that is, pay in advance at a reduced rate of 20%). Calculation method of this bank: When the "total profit" in line 4 of this table is greater than 0 and less than or equal to 300,000 yuan, the "income tax reduction" = total accumulated profit. 5%-20%), that is, the actual preferential tax relief enjoyed by enterprises is listed here. If the "Total Profit" in line 4 is less than or equal to 0, this behavior is 0.
(3) preferential treatment for high-tech enterprises. Article 93 of the Regulations clearly stipulates the conditions of high-tech enterprises (related enterprises can check the new tax laws and regulations after the meeting), and enterprise income tax can be levied at a reduced rate of 15% if they meet the conditions. Filling caliber: Notice on Prepayment of Enterprise Income Tax (Guo Shui Fa [2008] 17) issued by the General Administration clearly states that enterprises that have obtained preferential certificates for high-tech enterprises before 2008 1 month 1 day, both inside and outside the park, will be temporarily paid 25% before the high-tech enterprises are re-recognized.
(4) Other tax reduction or exemption concessions approved or filed by the tax authorities.
Clear: The preferential policies specified in the new law and regulations will not be counted and filled in by this bank when taxpayers declare quarterly before the Ministry of Finance and State Taxation Administration of The People's Republic of China have made clear the specific management measures.
Taxpayers who have been approved by the local tax authorities before 1 month 1 day, 2008, but have not yet implemented the preferential policies for enterprise income tax, will stop implementing the tax reduction and exemption policies they enjoy without new documents. Taxpayers cannot calculate and fill in this line when reporting quarterly, that is, taxpayers cannot fill in this preferential content when reporting quarterly. (I don't have it) According to document No.0739, the original approved amount of relief is not reflected in the quarterly report, and it will be adjusted only when the final settlement is made after the end of the year.
Note: The new quarterly return cancels the line of making up for the losses in previous years. If the taxpayer makes a profit when reporting quarterly, but has a loss in previous years, it is no longer allowed to make up for the losses in previous years when reporting quarterly in advance. Only when filing the annual corporate income tax settlement can the taxable income realized in this year be used to make up for the losses in previous years.
Therefore, according to the spirit of the document Caishui [2008]1issued by the Ministry of Finance in State Taxation Administration of The People's Republic of China on some preferential policies for enterprise income tax, only the following two tax reduction and exemption items are involved in the quarterly prepayment declaration form:
1. chose low tax rate: the tax difference between taxpayers who meet the conditions of small and low-profit enterprises because they choose 20% tax rate and 25% tax rate; High-tech enterprises will temporarily fill in 25%, which will not be reflected in this bank for the time being;
2. Direct tax reduction and exemption: agriculture, forestry, animal husbandry and fishery, infrastructure construction, environmental protection, energy saving and water saving (which I don't have).
Line 8 "Actual Prepaid Income Tax Amount": Fill in the accumulated prepaid enterprise income tax amount. Note: The data in this bank does not include the tax paid (refunded) by the enterprise in the previous year and the tax checked. (For example, when reporting quarterly in April 2008, the data of this bank cannot include the tax paid in the fourth quarter of 2007 at the beginning of 2008, and the tax amount that belongs to 2007 at the time of final settlement in 2007; The tax amount of the previous year that has been checked up cannot be included; When reporting quarterly in July 2008, this bank will fill in the amount of tax paid in advance in April). In short: taxpayers only fill in the tax actually paid in the reporting period of this year.
For example: multiply the accumulated profits realized in the current period, that is, line 4, by 25% directly to get the income tax payable in line 6. Line 7: If you don't enjoy the 20% discount, it is 0 here; if you enjoy the 20% discount, please fill in the amount calculated by multiplying the difference between 20% and 25% by the total profit. For example, if an enterprise achieves a cumulative profit of 200,000 yuan 1 quarter, then 200,000 yuan * 25% = 50,000 yuan is the sixth row, 7 rows are 20*(25%-20%)= 1 10,000 yuan, 8 rows are 0 and 9 rows are equal to 40,000 yuan; In the second quarter 1 month 1 day-June 30th, the accumulated profit is RMB 350,000, which means RMB 350,000 * 25% = 87,500 (6 lines), RMB 40,000 for 7 lines, RMB 9 lines =6 lines minus 7 lines minus 8 lines = 47,500; If the accumulated profit in the third quarter is 250,000 yuan, then 250,000 * 25% =62,500 yuan (6 lines), 7 lines =25*(25%-20%)= 1.25 million yuan, 8 lines = 40,000+47,500 = 87,500 yuan, and 9 lines = 6 lines- The fourth quarter and so on. Final settlement will be made after the end of the year.
Class b table:
Scope of application: This form is used by taxpayers who pay enterprise income tax in accordance with the approved collection and management measures when reporting and paying enterprise income tax on a monthly (quarterly) basis, including withholding agents designated by tax authorities according to law. That is, the B-type form is used when the quarterly declaration of the enterprise is approved. (There is no change in the list of enterprises that implement the approved levy and the net profit rate)
Header part: same as Class A table.
Items in the table: All taxpayers who levy taxable income rate only need to fill in lines 1 to 3 and 1 1 to 15 of this table. Line 4 to line 10 in table b is the behavior mask line.
The reporting caliber of "income tax exemption" in line 13 and "actual income tax paid in advance" in line 14 is the same as that in line 7 and line 8 of Class A table. (Note: The approved taxpayers also enjoy the preferential tax rate of 20% for small and low-profit enterprises.)
Note: After the enterprise opens the declaration interface, if it is already an approved enterprise, it will display the Class B table directly, otherwise it will display the Class A table.
Matters needing attention in reporting:
* Starting from the first quarter of 2008, the new monthly (quarterly) advance tax return for enterprise income tax will be used, that is, the above form will be used when the enterprise income tax is declared on April 1 day.
* declaration method: Form A and Form B support online filling and declaration, and the specific location of the form is the same as before: TAx861-tax declaration-online tax service-online tax declaration-comprehensive enterprise declaration, and the notification interface appears. Click tax declaration or tax declaration-enterprise income tax declaration form is entered under the detailed entry of declaration materials.
* Submission time: As before, the Class A and Class B forms shall be declared online before 1 month, April, July1month 15 every year, printed and kept, and the paper materials shall be submitted to the tax authorities at one time after the annual settlement.
* Reporting requirements: the declaration form shall be filled in duplicate, one for the taxpayer and one for the competent tax office. (Submitted together with other statements in the following year).
* induction:
Independent tax paying enterprises: only need to fill in the Class A form as required every quarter.
If the head office and dependent branches are both in Beijing: before the specific measures of the Municipal Local Taxation Bureau, the Municipal Finance Bureau and the Municipal State Taxation Bureau are issued, they will be mastered according to the following caliber: only the head office will fill in the Class A form every quarter.
The head office is in Beijing, and the dependent branches are in other places: the head office fills in the Class A form and the distribution form (the distribution form is obtained by downloading from the download center of TAX86 1, and there is no electronic declaration, only the paper materials of the two forms need to be submitted to the competent tax office within 10 after the end of each quarter, and then the head office will hand over the copy of the distribution form stamped with the special seal for acceptance to the foreign branches).
If the head office is in other places and the non-independent branch is in Beijing, the non-independent branch shall fill in the Class A form online within 15 days after the end of each quarter, and submit the paper Class A form and the distribution form (copy) stamped with the special seal for acceptance by the competent tax authorities after the head office declares in other places to the tax authorities within 15 days.
Monthly (quarterly) advance tax return of enterprise income tax of the People's Republic of China (Class A)
Fill in the instructions
1. This form is applicable to resident taxpayers who declare enterprise income tax by means of audit collection and non-resident taxpayer who has established an institution in China when paying enterprise income tax in advance on a monthly (quarterly) basis.
Second, the table header items:
1 and "tax period": the "tax period" filled in by the taxpayer is from Gregorian calendar 1 month 1 day to the last day of the month (quarter).
The "tax period" filled in by taxpayers who start business in the middle of an enterprise year is from the date of starting business in the current month (quarter) to the last day of the quarter, and it shall be filled in according to normal conditions from the second month (quarter).
2. "Taxpayer identification number": fill in the number of the tax registration certificate issued by the tax authorities (15 digits).
3. "Taxpayer's name": the full name of the taxpayer in the tax registration certificate.
III. Reporting of each column
1, line 2-line 9 of "advance payment according to facts" taxpayer: fill in the column of "current amount", and the data is from the first day to the last day of the month (quarter); Fill in the column of "Cumulative Amount", and the data is the cumulative amount from the year 1 month 1 day to the last day of the quarter (or month) to which the taxpayer belongs. The amount of income tax payable (refunded) by taxpayers in the current period is the data of "Income tax payable (refunded)" in line 9 of the "Cumulative Amount" column.
2. Lines 1 1 for taxpayers who paid in advance according to the average amount of taxable income in the previous tax year and 14 for taxpayers who paid in advance according to other methods determined by the tax authorities: lines 1 1 in the filling form.
IV. Reporting of all banks
The structure of this table is divided into two parts:
1, the first part is from line 1 to line 16. Taxpayers should fill in the report separately according to their own prepayment declaration methods, including the branches established by non-resident enterprises: taxpayers who actually prepay should fill in lines 2 to 9; For taxpayers who pay in advance according to the monthly or quarterly average amount of taxable income in the previous year, fill in lines 1 1 to 14; Taxpayers who pay in advance by other methods approved by the tax authorities should fill in line 16.
2. The second part is from line 17 to line 22, and the head office implementing consolidated tax payment will fill in lines 18 to line 20 on the basis of filling in the first part; Branches fill in lines 20 to 22.
Five, the specific project description:
1, line 2, "Operating income": reporting the operating income calculated by the accounting system, and reporting the income calculated by institutions, social organizations and private non-enterprise units according to their accounting systems.
2. "Operating costs" in line 3: the operating costs calculated by the accounting system shall be reported, and the costs (expenses) calculated by institutions, social organizations and private non-enterprise units according to their accounting systems shall be reported.
3. "Total profit" in line 4: Fill in the total profit calculated by the accounting system, including the estimated profit calculated by the pre-sale income obtained in the current period that enterprises engaged in real estate development can fill in in this bank. Public institutions, social organizations and private non-enterprise units shall fill in the report.
4. "Tax rate (25%)" in line 5: 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. "Income tax payable" in line 6: Fill in the calculated income tax payable for the current period. Line 6 = Line 4× Line 5, and Line 6 ≥0.
6. "Income tax relief" in line 7: Fill in the actual income tax relief enjoyed in the current period, including tax concessions during the transition period, concessions for small and low-profit enterprises, concessions for high-tech enterprises and other tax relief concessions approved or filed by the tax authorities. Line 7 ≤ line 6.
7. Line 8 "Actual Prepaid Income Tax Amount": Fill in the accumulated prepaid enterprise income tax amount, and leave the column "Current Amount" blank.
8. Line 9 "Income tax payable (refunded)": Fill in the income tax payable (refunded) in advance this time 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. In line 1 1, "taxable income in the previous tax year": fill in the taxable income declared in the previous tax year. The Bank does not include taxpayers' overseas income.
10, line 12 "Income tax payable this month (quarter)": report the taxable income of the current period calculated by the taxpayer according to the taxable income declared in the previous tax year.
Companies paying in advance quarterly: line 12 = line 1 1 line × 1/4.
Enterprise paid in advance by month: line 12 = line 1 1 line ×112.
1 1, line 13 "tax rate (25%)": the income tax payable is calculated according to the 25% tax rate stipulated in Article 4 of the Enterprise Income Tax Law.
12, line 14 "Income tax payable": fill in the calculated income tax payable. Line 14 = line12× line 13.
13, line 16 "Determination of income tax paid in advance": fill in the payable income tax calculated according to the taxable income determined by the tax authorities.
14, line 18 "Income tax payable by the head office": the income tax paid in advance in this period calculated according to the prepayment ratio payable by the head office.
(1) According to the facts, the head office of the consolidated tax paying enterprise in advance:
Line 9 × 25% of the prepayment proportion to be shared by the head office.
(2) Line 14 × the prepayment ratio to be shared by the head office is 25%.
(3) The head office of a consolidated tax paying enterprise that has been paid in advance by other methods approved by the tax authorities:
Line 16 × 25% of the prepayment ratio to be shared by the head office.
15, line 19 "Income tax amount for centralized distribution of taxes by the central government" is the prepayment amount of income tax in this period calculated according to the prepayment ratio of centralized distribution of taxes by the central government.
(1) According to the facts, the head office of the consolidated tax paying enterprise in advance:
Line 9 × The prepayment ratio of centralized tax distribution by the central finance is 25%
(2) Head office of consolidated tax paying enterprise which is paid in advance according to the monthly or quarterly average amount of taxable income in the previous tax year: line 14 × prepayment ratio of centralized tax distribution by the central finance is 25%.
(3) The head office of a consolidated tax paying enterprise that has been paid in advance by other methods approved by the tax authorities:
Line 16 × the prepayment ratio of centralized tax distribution by the central government is 25%
16, line 20, "Income tax amount shared by branches", the income tax amount paid in advance in this period calculated according to the prepayment ratio shared by branches.
(1) According to the facts, the head office of the consolidated tax paying enterprise in advance:
Line 9 × 50% of the prepayment proportion shared by branches.
(2) In line 14, the prepayment ratio shared by branches is 50%.
(3) The head office of a consolidated tax paying enterprise that has been paid in advance by other methods approved by the tax authorities:
Line 16 × prepayment ratio shared by branches is 50%
(Branches: The Bank shall fill in the "Income Tax Amount Apportioned by Branches" in Line 20 declared by the Head Office)
17, line 2 1 "Distribution proportion": fill in the distribution proportion determined by the summary tax branch according to the Income Tax Distribution Table for Summary Taxpayers.
18, line 22 "Income tax amount distributed": fill in the sum of the amount of income tax allocated by branches according to line 20 in the return of the head office of the current period × the amount of "distribution ratio" in line 2 1 of this table.
Monthly (quarterly) advance tax return of enterprise income tax of the People's Republic of China (Class B)
1. This form is used by taxpayers who pay enterprise income tax in accordance with the approved collection and management measures (including the approved taxable income rate and the approved tax collection method) when reporting and paying enterprise income tax on a monthly (quarterly) basis, including withholding agents designated by tax authorities according to law. Among them, the taxpayer who has approved the taxable income rate shall be approved according to the total income, approved according to the cost and expenses, and filled in separately according to the conversion of expenditure.
Second, the table header items:
1 and "tax period": the "tax period" reported by the taxpayer is from Gregorian calendar 1 month 1 day to the last day of the quarter (month).
The "tax period" reported by taxpayers who start business in the middle of the year is from the first day of the current month (quarter) to the last day of the month (quarter), and it is reported according to normal conditions from the second month (quarter).
2. "Taxpayer's name": the full name of the taxpayer in the tax registration certificate.
Iii. Instructions for filling in specific projects
1, line 1 "Total income": The taxpayer whose taxable income rate is approved according to the total income shall fill in this line. Fill in the accumulated income amount of this year.
2. Line 2 "Taxable income rate approved by tax authorities": fill in the taxable income rate approved by the competent tax authorities.
3. "Taxable income" in line 3: Fill in the calculation results. Calculation formula: taxable income = total income in line/kloc-0 × taxable income rate approved by tax authorities in line 2.
4. "Total cost and expenses" in line 4: The taxpayer whose taxable income rate is verified according to the cost and expenses shall fill in this line. Fill in the accumulated amount of various costs and expenses in this year.
5. Line 5 "Taxable income rate approved by tax authorities": Fill in the taxable income rate approved by the competent tax authorities.
6. "Taxable income" in line 6: Fill in the calculation results. Calculation formula: taxable income = total cost in line 4 ÷( 1- taxable income rate approved by tax authorities in line 5) × taxable income rate approved by tax authorities in line 5.
7. "Total expenditure" in line 7: taxpayers who pay income tax according to the method of converting expenditure into income should fill in this line. Fill in the accumulated amount of various expenditures.
8. Line 8 "Taxable income rate approved by tax authorities": Fill in the taxable income rate approved by the competent tax authorities.
9. Line 9 "Converted Income Amount": Fill in the calculation results. Calculation formula: converted income = line 7 "Total expenditure" ÷( 1- line 8 "Taxable income rate approved by tax authorities").
10 and "taxable income" in line 10: fill in the calculation results. Calculation formula: taxable income = line 8 "taxable income rate approved by tax authorities" × line 9 "converted income amount".
1 1, line 1 1 "tax rate": fill in the 25% tax rate stipulated in Article 4 of the Enterprise Income Tax Law.
12, line 12 "Income tax payable"
(1) The taxpayer who has approved the taxable income rate shall fill in the calculation results:
For taxpayers whose taxable income rate is verified according to their total income, the payable income tax amount = taxable income in line 3 × tax rate in line 1 1.
For taxpayers whose taxable income rate is verified according to costs and expenses, the payable income tax amount = taxable income in line 6 × tax rate in line 1 1.
For taxpayers whose taxable income is converted according to expenditure, the payable income tax = taxable income in line 10 × tax rate in line 1 1.
(2) Taxpayers who collect the approved tax amount shall fill in the income tax payable approved by the tax authorities.
13, line 13 "Income tax relief": fill in the income tax relief actually enjoyed in the current period, line 13 ≤ line 12.
14, line 14 "Income tax paid in advance": fill in the accumulated enterprise income tax paid in advance in the current year.
15, line 15 "Income tax payable (refunded)": fill in the calculation results. Calculation formula: Income tax payable = Income tax payable in line 12-Income tax reduction in line 13-Income tax paid in advance in line 14; When line 15 is ≤0, this line shall be filled with 0.
Notes on the Report Form of Enterprise Income Tax Withholding of the People's Republic of China
This form is applicable to withholding agents in accordance with the Enterprise Income Tax Law of the People's Republic of China and its
Report on withholding income tax on the following income by time or on schedule in accordance with the provisions of the implementation regulations.
1 If a non-resident enterprise does not have an institution or place in China, it shall pay enterprise income tax on its income originating in China.
2. If a non-resident enterprise has established an institution or place, but its income has no actual connection with its established institution or place, it shall pay enterprise income tax on its income originating in China.
2. The withholding agent shall, within 20 days after signing the contract or agreement, submit a copy of the contract or agreement to the competent tax authorities for the record and go through the relevant withholding procedures.
Three, after the signing of the contract or agreement, if there is any change in the payment amount stipulated in the contract or agreement, it should be reported to the tax authorities in writing within ten days after the change.
4. If the withholding agent fails to submit this form within the prescribed time limit, it shall file an application within the prescribed time limit, and the time limit may be appropriately extended with the approval of the local tax authorities.
5. Withholding agents who fail to pay the withheld taxes to the state treasury within the prescribed time limit and fail to perform the withholding obligations stipulated in the tax law will be punished according to the provisions of Articles 68 and 69 of the Law of the People's Republic of China on Tax Collection and Administration.
Six, this form should be filled in both Chinese and foreign languages.
Seven, fill in the following columns in this form:
1, withholding agent identification number: fill in the tax code of the withholding agent determined by the competent tax authority when handling tax registration.
2. Name of withholding agent: fill in the name of the entity and individual who actually paid the foreign enterprise.
3. Taxpayer identification number: fill in the tax identification code of the non-resident enterprise in its country of residence.
4. Income items: fill in the income from equity investment such as transfer of property, dividends, interest income, rental income, royalties and other income.