If an enterprise determines on its own that it meets the conditions stipulated in preferential corporate income tax policies, it can report the relevant corporate income tax preferential matters when filing tax returns, and file them in accordance with regulations. Enterprises should pay attention to the following matters when filing and after filing.
(1) Submit filing materials. The "Corporate Income Tax Preferential Matters Registration Form" must be submitted to the competent tax authorities and attached with relevant qualifications, certificates, documents and other paper materials.
"Enterprise Income Tax Preferential Matters Registration Form": Since November 2015, the "Announcement of the State Administration of Taxation on Issuing the "Measures for the Handling of Enterprise Income Tax Preferential Policy Matters"" (State Administration of Taxation Announcement No. 76 of 2015 No.) Attachment 2 "Corporate Income Tax Preferential Matters Registration Form". The items in the "Enterprise Income Tax Preferential Matters Registration Form" should be filled out truthfully, standardly and completely, signed by the legal representative and financial director of the enterprise and stamped with the official seal of the enterprise.
Related paper information: According to the "Announcement of the Guizhou Provincial State Taxation Bureau and the Guizhou Provincial Local Taxation Bureau on the Implementation of the "Measures for Handling Corporate Income Tax Preferential Policies" (Announcement No. 7, 2016) "Guizhou The contents listed in the "Recording Information" of the Provincial Enterprise Income Tax Preferential Items Filing and Management Catalog (2016 Edition) are attached.
(2) Time limit for filing. Enterprises should file the filing no later than the time of annual final settlement and tax return.
(3) Frequency of filing. Enterprises enjoy regular tax reductions and exemptions and register in the year when they start to enjoy the preferential treatment. If there is no change in the conditions for enterprises to enjoy preferential policies during the start and end periods of tax reduction and exemption, they will no longer perform the registration procedures. Enterprises that enjoy other preferential items must complete filing procedures every year. Regular tax reductions and exemptions are implemented in accordance with the "regular tax reductions and exemptions" listed in the "Policy Overview" of the "Guizhou Province Enterprise Income Tax Preferential Items Filing and Management Catalog (2016 Edition)".
(4) Different preferential items and different projects of the same preferential item shall be filed separately. If an enterprise enjoys multiple tax benefits at the same time, or if a certain tax benefit needs to be accounted for in different items, it must be filed separately. Preferential matters that should be separately accounted for and filed separately for each project mainly include: additional deductions for research and development expenses, income reduction items, and preferential items such as investment credits and tax credits for the purchase of special equipment used for environmental protection, energy and water conservation, and production safety.
(5) Division of filing responsibilities for head offices and branches.
1. Second-level branches of enterprises operating consolidated tax payments across provinces, autonomous regions, municipalities and cities under separate state planning enjoy income reductions and exemptions, super deductions for research and development expenses, placement of disabled people, employment promotion, and some regional tax incentives. (Western Development, Special Economic Zones, Shanghai Pudong New Area, Shenzhen Qianhai, Guangdong Hengqin, Fujian Pingtan), as well as investment tax credits for the purchase of special equipment for environmental protection, energy and water conservation, safety production, etc., are provided by secondary branches File with the competent tax authority. Other preferential matters shall be uniformly filed by the head office.
2. Secondary branches established by enterprises operating across counties (cities and districts) in the province and subject to consolidated taxation shall enjoy the income reduction and exemption, super deduction of R&D expenses, placement of disabled persons, and deduction of income. , promote employment, and enjoy preferential investment tax credits for the purchase of special equipment for environmental protection, energy and water conservation, and production safety, and file with the tax authorities in charge of the secondary branches. Other preferential matters (including tax incentives for the development of the western region) shall be uniformly filed by the head office.
3. The head office shall summarize the registered preferential matters of its secondary branches and fill in the "Announcement of the State Administration of Taxation on Issuing the Measures for the Handling of Preferential Policy Matters for Enterprise Income Tax" (Announcement of the State Administration of Taxation, No. 2015 No. 76) Attachment 3 "Consolidated List of Preferential Items Registered by Branches of Tax-paying Enterprises" shall be submitted together with the annual corporate income tax return to the competent tax authority.
The head office of a cross-regional enterprise that operates consolidated tax payers within the province shall submit a copy of its "Enterprise Income Tax Preferential Matters Registration Form" accepted by the tax authority in charge of the secondary branch as a "filed filing form for consolidated tax payer enterprise branches" Please keep the attachment "List of Discounts" for future reference.
4. Branches at level 3 and below do not need to register separately, and the preferential matters they enjoy shall be registered uniformly by their second-level branches or the head office.
(6) Enterprises enjoy preferential time. General preferential items can be enjoyed when filing monthly (quarterly) prepayment of taxes, but additional deductions for research and development expenses, placement of disabled people, promotion of employment, deduction of income from entrepreneurial investment, and purchase of environmental protection, energy and water conservation, safety production, etc. The preferential tax deduction for investment in special equipment cannot be enjoyed when prepayment is made.
(7) Preferential matters that do not require special filing. Enterprises enjoy preferential income tax policies for small and low-profit enterprises and accelerated depreciation (including one-time deduction) policies for fixed assets, and complete the filing procedures by filling in the relevant columns of the tax return.
(8) The tax authorities accept the filing. All items on the "Enterprise Income Tax Preferential Items Registration Form" are clearly, standardized and complete. The "Enterprise Retained Information List" covers the contents listed in the "Guizhou Province Enterprise Income Tax Preferential Items Filing Management Catalog (2016 Edition)" "Main Retained Information" , if the signatures and seals are complete, and the attached documents are complete, the tax service department of the competent tax authority will immediately accept the filing, and mark the acceptance opinion, indicate the date, and stamp the seal of the tax authority in the "Tax Authority Reply Column".
(9) The enterprise retains information for future reference.
Enterprises should refer to the "Guizhou Province Enterprise Income Tax Preferential Matters Filing and Management Catalog (2016 Edition)" to prepare and retain information for future reference, and provide it as required by the tax authorities in subsequent management to prove that they meet the tax preferences. policy conditions.
If an enterprise cannot provide information retained for future reference, or the information retained for future reference is inconsistent with actual production and operation conditions, financial accounting, relevant technical fields, industries, catalogs, qualification certificates, etc., and cannot prove that the enterprise meets the conditions for preferential tax policies, The tax authorities will recover the tax reductions and exemptions that they have enjoyed and handle them in accordance with the provisions of the Tax Collection and Administration Law.
The retention period of the information retained by the enterprise for reference is 10 years after receiving the preferential treatment. For preferential items that are different from tax law provisions and accounting treatment, the retention period is 10 years after the expiration of the preferential period.
(10) Follow-up management by tax authorities. The tax authorities should use risk management, auditing, tax assessment, etc. to verify the tax benefits enjoyed by enterprises.