A: Generally, the tax rate is 25%, and quarterly declaration is made in advance. Declare four times a year.

B: Approved collection. Income tax is paid monthly according to the invoiced income, that is, monthly declaration. The tax rate is determined by the tax authorities according to different industries.

Annual enterprise income tax return of the People's Republic of China (A)

I. Scope of application

This form is applicable to the reporting of resident taxpayers of enterprise income tax who implement audit collection.

Second, the basis and content of reporting

Calculated and filled in according to the Enterprise Income Tax Law of the People's Republic of China and its implementing regulations, and filled in according to the income statement of enterprises such as enterprise accounting system and enterprise accounting standards and the data in the relevant schedules of tax returns.

Iii. Instructions for filling in relevant projects

(1) Header items

1. "Tax period": for taxpayers operating normally, fill in the calendar year 1 month 1 day to1February 3 1 day; If the taxpayer starts business in the middle of the year, fill in the month 1 day from the actual production and operation date to the same year1February 3 1 day; In case of merger, division, bankruptcy, suspension of business, etc. in the middle of the year, fill in the Gregorian calendar year 1 month 1 day to the end of the month when the taxpayer actually suspends business or the court decides and declares bankruptcy; If the taxpayer starts business in the middle of the year and merger, division, bankruptcy and suspension of business occur in the middle of the year, fill in the month 1 day from the actual production and operation date to the end of the month from the actual suspension of business or the date of court ruling and bankruptcy.

2 "taxpayer identification number": fill in the tax registration certificate number code uniformly issued by the tax authorities.

3. "Taxpayer's name": fill in the full name of the taxpayer contained in the tax registration certificate.

(II) Table body items

This table is based on the total accounting profit of the enterprise, and calculates the "income after tax adjustment" (taxable income) after adding and subtracting the tax adjustment amount. The differences between accounting and tax law (including one-off and temporary differences such as income, deduction and assets) are reflected in the tax adjustment schedule (Table 3). This table includes four parts: calculation of total profit, calculation of taxable income, calculation of taxable amount and attached information.

1. For the items in "Calculation of Total Profit", the data of enterprises applying the Accounting Standards for Business Enterprises are directly taken from the Income Statement; For enterprises that implement accounting systems such as Accounting System for Enterprises and Accounting System for Small Enterprises, the items in the Income Statement that are inconsistent with this table shall be filled in after the items in the Income Statement are adjusted according to the requirements of this table.

Taxpayers who apply the Accounting Standards for Business Enterprises, the Accounting System for Business Enterprises or the Accounting System for Small Enterprises are reflected in Schedule I (1) Income Schedule and Schedule II (1) Cost Schedule; Taxpayers who apply the Accounting Standards for Business Enterprises and the Accounting System for Financial Enterprises shall fill in the corresponding columns in Schedule 1 (2) Income Statement of Financial Enterprises and Schedule 2 (2) Cost Statement of Financial Enterprises; Institutions, social organizations, private non-enterprise units and non-profit organizations to which the Accounting Standards for Institutions and the Accounting System for Non-profit Organizations are applicable shall fill in Schedule 1 (3) List of Income Items of Institutions, Social Organizations and Private Non-enterprise Units and Schedule 1 (3) List of Expenditure Items of Institutions, Social Organizations and Private Non-enterprise Units.

2. For the items in "Calculation of taxable income" and "Calculation of taxable amount", except the indicators calculated according to the logical relationship of the main table, the rest data are from the attached table.

3. "Attached data" includes the amount of last year's tax for tax source statistical analysis in this year.

(3) Description of lines

1. Line 1 "Operating income": fill in the total income confirmed by the taxpayer's main business and other businesses. This item should be filled in according to the analysis of the amount of "main business income" and "other business income" subjects. General enterprises calculate and fill in the list through Schedule 1 (1) Income Schedule; Financial enterprises shall calculate and fill in the list through Schedule 1 (2) Income List of Financial Enterprises; Institutions, social organizations, private non-enterprise units and non-profit organizations shall fill in the "total income" attached to (3) Income Statement of Institutions, Social Organizations and Private Non-enterprise Units, including non-taxable income according to the tax law.

2. For the "operating costs" item in line 2, the total actual costs incurred by taxpayers in their main business and other businesses shall be reported. This item should be filled in according to the analysis of the amount of "main business cost" and "other business cost" subjects. General enterprises shall calculate and fill in the list through Schedule 2 (1) Cost and Expense Schedule; Financial enterprises shall calculate and fill in the list through Schedule 2 (2) List of Costs and Expenses of Financial Enterprises; Institutions, social organizations, private non-enterprise units, and non-profit organizations should analyze and report according to Schedule 1 (3) Income Statement of Institutions, Social Organizations and Private Non-enterprise Units and Schedule 2 (3) Expenditure Statement of Institutions, Social Organizations and Private Non-enterprise Units.

3. Line 3 "Business tax and surcharges": report the business tax, consumption tax, urban maintenance and construction tax, resource tax, land value-added tax and education surcharge that taxpayers should bear in operating business. This item should be filled in according to the analysis of the amount of business tax and surcharges.

4. Line 4 "Sales expenses": Fill in the expenses incurred by taxpayers in the process of selling goods, such as packaging expenses and advertising expenses, and the operating expenses such as staff salaries and business expenses of sales organizations specially set up to sell the goods of this enterprise. This item should be filled in according to the analysis of the amount of sales expenses.

5. Line 5 "Management expenses": report the management expenses incurred by taxpayers for organizing and managing production and operation. This project should be filled out according to the analysis of the amount of the "management expenses" subject.

6. "Financial expenses" in line 6: Fill in the financing expenses incurred by taxpayers to raise funds needed for production and operation. This item should be filled out according to the analysis of the amount of the "financial expenses" subject.

7. Line 7 "Asset impairment loss": report the impairment loss of taxpayers' assets. This item should be filled in according to the analysis of the amount of the "asset impairment loss" subject.

8. Line 8 "Gains from changes in fair value": Report the gains from changes in the fair value of assets or liabilities that taxpayers should include in the current profits and losses according to relevant accounting standards, such as the changes in the current fair value of trading financial assets. This item should be filled in according to the analysis of the amount of "gains and losses from changes in fair value". If it is a loss, this item should be filled in with "-".

9. "Investment income" in line 9: report the income obtained by taxpayers from foreign investment in various ways. The Bank shall fill in the column according to the amount of the "investment income" subject, and if it is a loss, fill in the column with a "-". When the trading financial assets held by an enterprise are disposed of and transferred, the part of the disposal proceeds shall be transferred from the "gains and losses from changes in fair value" and included in the Bank, including the taxable income of overseas investment.

10. Line 10 "Operating profit": report the taxpayer's current operating profit. Calculate and fill the column according to the above rows.

1 1. Line 1 1 "Non-operating income": report the income of the taxpayer that is not directly related to its business activities. In addition to institutions, social organizations and private non-enterprise units, other enterprises fill in the relevant lines of Schedule 1 (1) Income Statement; The financial enterprise shall calculate and fill in the relevant lines in Schedule 1 (2) Income List of Financial Enterprises.

12. Line 12, "non-operating expenses": report all expenses incurred by taxpayers that are not directly related to their business activities. General enterprises fill in the form by calculating the relevant lines in Schedule 2 (1) Cost and Expense Schedule; The financial enterprise shall complete the report through the calculation of relevant lines in Schedule II (2) List of Costs and Expenses of Financial Enterprises.

13. "Total profit" in line 13: the total profit of the taxpayer in the current period is reported. Calculate and fill the column according to the above rows. The amount is equal to line10+11-12.

14. Line 14, "Tax adjustment increase": fill in taxable income items that taxpayers have not included in the total profits, expenditure items that are not allowed to be deducted from taxes, expenditure amounts that exceed the tax deduction standards, and taxable adjustment items of assets, including the estimated profits calculated by real estate development enterprises according to the pre-sale income of the current period. The taxpayer shall calculate and fill in the report according to Schedule 3 "List of Tax Adjustment Items" and "Increase Amount".

15. Line 15, "Tax Adjustment Decrease": fill in the items that taxpayers have included in the total profits, but the tax regulations can not be recognized as taxable income for the time being, and the amount of items that have been increased and taxed in previous years and deducted in the current period. Including tax-free income, tax-free income, reduced income and pre-sale income of real estate development enterprises that have been transferred to sales income, the estimated profit calculated according to regulations, etc. The taxpayer shall calculate and fill in the form according to Schedule 3 "List of Tax Adjustment Items" and "Reduced Amount".

16. In line 16, "among them: non-taxable income": fill in the financial allocation included in the taxpayer's operating income or non-operating income, administrative fees collected according to law and incorporated into financial management, government funds, and other non-taxable income stipulated by the State Council.

17. In line 17, "Among them: tax-exempt income": report the income or income that the taxpayer has incorporated into the total profit and meets the tax exemption requirements, including debt interest income; Dividends, bonuses and other equity investment income between qualified resident enterprises; Non-resident enterprises that set up institutions and places in China obtain dividends, bonuses and other equity investment income that are actually related to the institutions and places from resident enterprises; Income of qualified non-profit organizations. The Bank shall fill in the column according to the analysis of the amount of "main business income", "other business income" and "net investment income".

18. In line 18, "in which: the income is reduced": the income of taxpayers who use the resources specified in the Catalogue of Preferential Enterprise Income Tax for Comprehensive Utilization of Resources as the main raw materials to produce and sell products that are not restricted or prohibited by the state and meet the relevant national and industrial standards is reduced at the specified ratio of 10%.

19. Line 19 "Among them: income from tax reduction or exemption items": fill in the income from tax reduction or exemption items that taxpayers should separately calculate according to tax regulations.

20. "Including deduction" in line 20: Fill in the research and development expenses actually incurred by taxpayers in developing new technologies, new products and new processes in that year, as well as the wages paid for the placement of disabled persons and other employed persons encouraged by the state. If the tax requirements are met, the taxable income shall be calculated and deducted according to a certain proportion.

2 1. Line 2 1 "Among them: Deduction of taxable income": If it is reported that a venture capital enterprise has invested in unlisted small and medium-sized high-tech enterprises for more than 2 years by means of equity investment, 70% of its investment amount can be deducted in the year when the equity has been held for 2 years; If the deduction is insufficient in the current year, it can be carried forward in subsequent tax years.

22. In line 22, "Add: overseas taxable income to make up for domestic losses": According to the provisions of the Interim Measures for the Administration of Corporate Income Tax on Overseas Income, when taxpayers calculate and pay corporate income tax, the profits of their overseas business institutions can make up for the losses of domestic business institutions. That is, when the "total profit" plus "tax adjustment increase" minus "tax adjustment decrease" is negative, the part of the overseas taxable income reported by the bank to cover domestic losses shall not exceed the total overseas taxable income of the enterprise in the current year; If it is positive, if there is no loss in the previous year, the Bank will fill in zero; If there is a loss in the previous year, the maximum amount that should be made up for the loss in the previous year shall not exceed the total overseas taxable income of the enterprise in that year.

23. Line 23 "Income after tax adjustment": Fill in the adjusted taxable income of taxpayers in the current period. The amount is equal to line13+14-15+22 in this table. When this behavior is negative, it is the amount of losses that can be carried forward to the next year (the amount of income that can be made up in the current year); If it is positive, the taxable income should continue to be calculated.

24. Line 24 "Make up the losses of previous years": fill in the losses of previous years that taxpayers can make up before tax according to tax regulations. The amount is equal to line 6, column 10 of Schedule 4 "Detailed List of Enterprise Income Tax Covering Losses". But it shall not exceed the "income after tax adjustment" in line 23 of this table.

25. Line 25 "Taxable income": The amount is equal to lines 23-24 of this table. This bank shall not be negative, and the calculation result in line 23 of this table or in the above order is negative, and the amount of this bank shall be filled with zero.

26 "tax rate" in line 26: fill in the tax rate of 25% as stipulated in the tax law.

27. Line 27 "Income tax payable": The amount is equal to line 25×26 of this table.

28 "Income tax relief" in line 28: Fill in the amount of enterprise income tax actually reduced or exempted by taxpayers according to tax regulations. Including small-scale low-profit enterprises, high-tech enterprises that the state needs to focus on supporting, enterprises that enjoy the transitional policy of tax reduction and exemption, the difference between the actual implementation tax rate and the statutory tax rate, and other tax reduction and exemption concessions approved or filed by the tax authorities. The amount is equal to line 33 of Schedule V "List of Tax Preferences".

29. Line 29 "Income tax credit": Fill in the investment amount of special equipment purchased by taxpayers for environmental protection, energy saving and water saving, safety production, etc., and 10% of the equipment investment amount can be credited from the taxable amount of the enterprise in the current year; If the credit is insufficient in that year, it can be carried forward in the next five tax years. The amount is equal to the 40th line of Schedule V "List of Tax Preferences".

30. Line 30 "Taxable amount": Fill in the income tax payable by the taxpayer in the current period, and fill in the column according to the above-mentioned relevant lines. The amount is equal to lines 27-28-29 in this table.

3 1. Line 3 1 "Income tax payable for overseas income": fill in the taxable income of taxpayers from outside China (if the share of income is after-tax profit, it should be calculated at the tax rate stipulated in the tax law (25% for resident enterprises). The amount is equal to the total amount in column 10 of Schedule 6 "Calculation Schedule of Overseas Income Tax Credit".

32. Line 32 "Income tax credit for overseas income": the amount of income tax payable calculated in accordance with the provisions of the tax law, that is, the credit limit.

If the income tax paid by an enterprise abroad is less than the credit limit, the "income tax credit for overseas income" shall be filled in according to the actual income tax paid abroad; If it is greater than the credit limit, it shall be filled in according to the credit limit; if it exceeds the credit limit, it can be offset by the balance after the annual credit limit credits the tax payable in the current year in the next five years.

For taxpayers who can make up for domestic losses with overseas income, the items of "overseas taxable income" in the taxable amount formula of overseas income and "income from a foreign country" in the tax deduction limit formula of overseas income tax are overseas income, excluding the part of making up for domestic losses.

33. Line 33 "Actual income tax payable": Fill in the actual income tax payable by the taxpayer in the current period. The amount is equal to line 30+31-32 in this table.

34. Line 34 "Accumulated actual income tax paid in advance this year": Fill in the accumulated monthly (quarterly) income tax paid by taxpayers in accordance with tax regulations this year.

35. In line 35, "Among them, the tax paid in advance by the head office that collects tax": fill in the tax paid in advance by the head office that collects tax 1 to 1 February (or1to the fourth quarter). Attached is the Distribution Table of Summary Tax Branches of the People's Republic of China.

36. In line 36, "Among them: the tax amount paid in advance by the financial adjustment warehouse of the head office that collects tax": fill in the prepaid tax amount paid in the financial adjustment warehouse allocated by the head office that collects tax 1 to 1 February (or1to the fourth quarter). Attached is the Distribution Table of Summary Tax Branches of the People's Republic of China.

37. In line 37, "In which: the prepaid tax allocated by the branches of the head office that pay taxes is summarized": the reporting branch allocates the prepaid tax locally. Attached is the Distribution Table of Summary Tax Branches of the People's Republic of China.

38. Line 38, "Proportion of local prepayment of member enterprises for consolidated tax payment (parent-child system)": Fill in the proportion of local prepayment of member enterprises approved by the State Council for consolidated tax payment (parent-child system).

39. In line 39, "Income tax paid in advance by enterprises with consolidated tax": fill in the income tax paid in advance by member enterprises with consolidated tax. Fill in the column according to the "actual tax payable" and "prepayment ratio". The amount is equal to line 33×38 in this table.

40. Line 40 "Income tax payable (refunded) this year": Fill in the income tax payable (refunded) by taxpayers in the current period. The amount is equal to lines 33-34 in this table.

4 1. Line 4 1 "Deduction amount of income tax overpaid in previous years in this year": fill in the amount that the taxpayer has settled the overpaid tax in previous years and has not yet applied for tax refund, and paid it in this year.

42. Line 42, "Income payable in the previous year but not paid in the current year", refers to the amount received in the current year by reporting the taxpayer's profit and loss adjustment tax in the previous year, the tax paid in advance in the fourth quarter of the previous year or in1February, and the tax settled and settled.

IV. Intra-table and inter-table relationships

1. Line 1 = Line 2 of Schedule 1 (1) or Line 1 of Schedule 1 (2) or Line 3 to 7 of Schedule 1 (3) in total.

2. Line 2 = Line 2 of Schedule 2 (1) or Line 2 (2) 1 or Line 2 (3) 14.

3. Line 10 = line1-2-3-4-5-6-7+8+9.

4. Line 1 1 = Line 1 7 of Schedule I (1) or Line 42 of Schedule I (2) or Line 9 of Schedule I (3).

5. Line 12 = Line 1 6 of Schedule II (1) or Line 45 of Schedule II (2).

6. Line 13 = line10+1-12.

7. Line 14 = Total in line 52 and column 3 of Schedule III.

8. Line 15 = total in line 52 and column 4 of Schedule III.

9. Line 16 = Line 14, column 4 of Schedule III.

10. Line 17 = Line 1 of Schedule 5.

1 1. Line 18 = Line 6 of Schedule 5.

12. Line 19 = Line 14 of Schedule 5.

13. Line 20 = Line 9 of Schedule 5.

14. Line 2 1 = Line 39 of Schedule 5.

15. Line 22 = Total in Column 7 of Schedule 6. (When line 13+ 14- 15 ≥0, this line =0)

16. Line 23 = Line13+14-15+22. (When the line 13+ 14- 15 is less than 0, add the maximum value of 22 lines.)

17. Line 24 = Line 6 of Schedule 4, Column 10.

18. Line 25 = Line 23-24 (when this line is less than 0, first adjust the data in line 2 1 to make this line ≥ 0; When 2 1 line = 0, lines 23-24 ≥0).

19. Fill in 25% in line 26.

20. Line 27 = Line 25×26.

2 1. Line 28 = Line 33 of Schedule 5.

22. Line 29 = Line 40 of Schedule 5.

23. Line 30 = Line 27-28-29.

24. Line 3 1 = Total in column 10 of Schedule 6.

25. Line 32 = total in column 14 of Schedule 6+total in column 16 or total in column 17 of Schedule 6.

26. Line 33 = Line 30+31-32.

27. Line 40 = lines 33-34.

Monthly (quarterly) and annual tax payment of enterprise income tax of the People's Republic of China

Instructions for completing the Declaration Form (Class B)

1. This form is used by taxpayers who have approved the collection of enterprise income tax when reporting and paying enterprise income tax on a monthly (quarterly) basis.

Second, the header item

1, "tax period": from the first day of the tax period to the last day of the tax period.

If the business is started in the middle of the year, the "tax period" is the day when the business starts in the current month (quarter) to the last day of the month (quarter). Fill in the report according to the normal situation from the next month (quarter).

2. "Taxpayer identification number": fill in the tax registration certificate number issued by the tax authorities (15 digits).

3. "Taxpayer's name": fill in the full name of the taxpayer in the tax registration certificate issued by the tax authorities.

Iii. Instructions for filling in specific projects

1 and "Total Income" in line 1: fill in the accumulated income of this year.

2. "Non-taxable income" in line 2: Fill in the financial allocation included in the taxpayer's total income but not taxed according to tax regulations, administrative fees collected according to law and included in financial management, and other non-taxable income stipulated by government funds and the State Council.

3. "Tax-free income" in line 3: Report the income or gains that the taxpayer has included in the total profits but are tax-free according to the tax regulations.

4. "Taxable income amount" in line 4: calculated and filled in according to relevant lines. Line 4 = Line 1-2-3

5. Line 5 "Taxable income rate approved by the tax authorities": Fill in the taxable income rate approved by the tax authorities.

6. "Taxable income" in line 6: calculated and filled in according to relevant lines. Line 6 = Line 4×5.

7. "Total cost" in line 7: Fill in the accumulated amount of various costs and expenses in this year.

8. Line 8 "Taxable income rate approved by the tax authorities": Fill in the taxable income rate approved by the tax authorities.

9. "Taxable income" in line 9: calculated and filled in according to relevant lines. Line 9 = Line 7÷( 1-8) ×8.

10 and "tax rate" in line 10: fill in the 25% tax rate stipulated in the enterprise income tax law.

1 1, line 1 1 "Income tax payable"

(1) For taxpayers whose taxable income is verified according to their total income, line 1 1 = line 6× 10.

(2) For taxpayers whose taxable income is verified according to costs and expenses, line 1 1 = line 9× 10.

12, line 12 "Prepaid income tax amount": fill in the accumulated prepaid enterprise income tax amount of the current year.

13, line 13 "Income tax payable (refunded)": calculated and filled in according to relevant lines. Line 13 = line 1 1- 12. When line 13 is ≤0, this line shall be filled with 0.

14, line 14 "Income tax payable approved by the tax authorities": fill in the tax payable in the current period approved by the tax authorities.

Fourth, the relationship between tables in the table

1, line 4 = line 1-2-3

2. Line 6 = Line 4×5

3. Line 9 = Line 7÷( 1-8) ×8.

4. Line 1 1 = Line 6 (or Line 9) × 10

5. Line 13 = Line 1 1- 12. When line 13 is ≤0, this line shall be filled with 0.