Double-click to open the file "State Taxation Administration of The People's Republic of China 2008-20 10 enterprise tax reduction and exemption questionnaire template file", as shown in figure 2- 1:
Figure 2- 1 main form entrance
Click "2008 Enterprise Tax Reduction and Exemption Questionnaire", as shown in Figure 2-2. Click to return to the main interface.
Figure 2-2 Main Interface of Enterprise Tax Reduction and Exemption Questionnaire
1.excel toolbar can provide functions such as saving, saving, deleting and closing for excel.
2. Audit prompt module, which is used to audit whether the prompt report is complete. For example, if the taxpayer name is not written, the approval prompt: the taxpayer name cannot be empty.
3. The report filling area is mainly used to fill in reports (the filling method is similar to filling in EXCEL forms). Please refer to 2.3 Introduction to Filling in Forms for details.
4. When filling in the registration type, you can click the registration type name in Figure 2-3 below to jump to the enterprise registration type code page, and click to return to the entry form.
Figure 2-3 Click on the enterprise registration type
5. When filling in the industry name, you can click the industry name in Figure 2-4 below to jump to the industry name code page, and click to return to the entry table.
Figure 2-4 Click on the name of the industry.
2.2 instructions for filling in the form
1. The taxpayer's name, taxpayer identification number, contact person, contact telephone number, e-mail, current sales (business) amount, current total profit, current tax payable, current paid tax, pre-tax reduction and exemption, and refund and exemption are directly filled in according to the actual situation of the enterprise.
2. Registration Type (Code) and Registration Type Name: Registration Type (Code) Select or enter the registration type code from the drop-down list, and the registration type name will be automatically generated by the selected code.
3 industry (code) and industry name
Industry (Code): select or enter the industry in the drop-down list, and the industry name: the industry name does not need to be filled in manually, and it will be automatically generated by the selected industry code.
4 tax code, tax, document number
According to the actual tax relief items (refer to the corresponding codes in the "Tax Relief Code Table"), you can directly manually enter numbers in the tax relief item codes, or you can select tax relief codes from the drop-down list, and the corresponding tax types and document numbers will be automatically generated by the system.
5. The entered amount unit is "Yuan". Decimals are not allowed. Enter decimal places, and the program will automatically round off the decimal places into integers.
6. The starting year for enterprises to enjoy tax reduction or exemption can be directly selected or entered in the drop-down list.
7. The basic information of enterprise legal person in 2009 and 20 10 is automatically generated according to the information reported in 2008, and only the relevant information starting from the current sales (business) amount is required. Taxpayers who did not enjoy tax reduction or exemption in 2008, and taxpayers who started business in 2009 and 20 10 still have to fill in the basic information of enterprise legal person in 2008, in order to automatically generate the basic information of enterprise legal person in 2009 and 20 10.
2.3 Audit of Data in Table
1. The following items are required and cannot be empty.
Taxpayer's name, taxpayer identification number, registration type (code), industry (code), contact person, telephone number, total profit in the current period, sales (business) amount in the current period, taxes payable in the current period and taxes paid in the current period.
2. If the actual tax reduction or exemption (total) in the current period is not 0 or empty, the "Tax Reduction or Exemption Execution Time" is not empty. Automatically review a line immediately after it is entered, and prompt a dialog box when errors are found. As shown in figure 2-5:
Figure 2-5 Error prompt 1
3. The tax payable in the current period includes the actual tax reduction and exemption in the current period, and the audit relationship in the table is "Actual tax reduction and exemption in the current period (total)" <; = Current tax payable.
4. The taxpayer identification number is 15 or 18, otherwise a dialog box will pop up, as shown in Figure 2-4:
Figure 2-6 Error Prompt 2
5. For the current sales (business) amount, the tax payable in the current period is greater than or equal to 0. If it is zero, a zero value must be filled in.
6. For enterprises that do not enjoy tax reduction or exemption, you need to fill in the basic information of the enterprise in 2008, including the taxpayer's name, taxpayer identification number, registration type (code), industry (code), contact person, contact telephone number, current total profit, current sales (business) amount, current payable tax and current paid tax, and do not fill in the information of tax reduction or exemption.
2.3 data calculation
All totals are automatically generated.
1. Actual tax reduction and exemption in the current year (total) = actual tax reduction and exemption before tax collection in the current year+actual tax reduction and exemption before returning to the warehouse in the current year.
2. Total = the sum of the items corresponding to "tax payable in the current year", "actual tax reduction or exemption in the current year (total)", "tax reduction or exemption before tax collection in the current year" and "actual tax reduction or exemption before returning to the warehouse".
2.4 file preservation
Save the file: click the File option in the excel toolbar and click Save As, as shown in Figure 2-7:
Figure 2-7 File Save As
Enter the file name and click the "Save" button. The file name entered must be named strictly according to the naming rules: the file name rule submitted to the national tax authorities is "national tax reduction and exemption investigation XXX. XLS" (XXX refers to the name of the enterprise); The file name rule submitted to the local tax authorities is "local tax reduction and exemption investigation XXX.xls".
2.5 document reporting
The competent tax authorities only accept the enterprise tax reduction and exemption questionnaire saved and reported by taxpayers according to Microsoft office excel 2003 format, and the file name is "national tax reduction and exemption investigation XXX.xls" or "local tax reduction and exemption investigation XXX.xls".
3. Frequently Asked Questions (Q&; A）
Q: How to reflect the input deduction data of VAT fixed assets implemented in northeast old industrial base, central and western provinces, Mengdong and Wenchuan in 20 10?
A: Reflected in relevant years according to the actual situation. Please select ""for the specific file number.
0 10605400 1 Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Several Issues Concerning the Reform of Value-added Tax in China [2008]170
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Q: If the data is wrong, why can't you click "Retry" only in the current cell and jump to other cells?
A: Retrying A:Excel will lock the current input focus. Just click Cancel.
Q: If there is no relief information in 2008, why can't the data in 2009 be directly filled in?
A: Whether there is tax reduction or exemption, you need to fill in the basic information. Please fill in the form in 2008 for the basic information. Data will be automatically read in 2009 and 20 10.
Q: How do I know if the tax exemption code is filled in correctly? How to inquire?
A: Please click on the corresponding link to enter the code table for checking.
Q: The enterprise is managed by both national tax and local tax. How to declare it?
A: If the enterprise's tax payment is managed by both the state and the local tax, it should be calculated separately according to the taxes managed by the state and the local tax, and reported to the state and local tax authorities respectively.
Q: What will happen if the required items in the questionnaire are not filled in?
A: You can save the required items in the questionnaire if you don't fill them in, but please be sure to fill them in. Otherwise, the unfilled required items will be examined when reporting to the tax authorities.
Q: If I copy and paste the questionnaire, will there be any problems?
A: Generally, the questionnaire is entered manually. If you copy the data with formulas from other excle tables, use selective paste. If you paste directly, there will be errors, which will lead to the data not being imported into the tax system. It is recommended not to copy and paste.