According to the Enterprise Income Tax Law of the People's Republic of China, its implementing regulations and relevant tax policies, as well as the enterprise accounting system, small enterprise accounting system, enterprise accounting standards, and the accounting system of different industries, fill in "main business income", "other business income" and "non-operating income", and "deemed sales income" confirmed according to tax regulations.
1. Line 1 "Total sales (business) income": the income from the main business and other businesses confirmed by the taxpayer according to the national unified accounting system, and the deemed sales income confirmed according to tax regulations.
The bank's data is used as the calculation base for calculating the deduction limit of business entertainment expenses, advertising expenses and business publicity expenses.
2. "Total operating income" in the second line: the income from the main business and other business confirmed by the taxpayer according to the unified national accounting system.
The amount of this bank is filled in line 1 of the main table.
3. "Income from main business" in line 3: The income from main business accounted by taxpayers according to the unified national accounting system shall be reported separately according to the business nature of different industries. The investment income obtained by taxpayers whose main business is investment shall be reported in the Bank as income from main business, and shall be listed in the details in lines 4-7 of this table according to the business nature.
When can the annual corporate income tax report be filed?
The legal date is before May 3 1 day. But the requirements of each place are different, and so are the requirements of each tax office.
I. Final settlement: The enterprise income tax is levied on an annual basis, paid in advance quarterly, and settled annually. The time limit for final settlement is within five months after the year, which is an opportunity for the enterprise to conduct a comprehensive self-examination and self-verification, and also the last opportunity for adjustment. All costs and expenses should not be excluded, so as to ensure that unjust tax (overpayment) is not paid and reduce the risk of underpayment (tax evasion).
II. The final settlement is a tax adjustment, which generally does not require accounting treatment. The enterprise income tax is levied by increasing the taxable income through adjustment, which only reduces the profits available for enterprise after tax distribution.
How to fill in the operating income of enterprise income tax declaration? For the specific data filling method, please refer to this article. When declaring enterprise income tax, besides the data of business income, there are other data to be confirmed clearly. If you are not sure how to get these data, you can also communicate directly with the accounting teacher through the website.