Notice on Issues Related to Tax Declaration

Dear taxpayer:

In 2007, the annual tax declaration period of enterprise income tax has arrived, which is the last settlement period for the implementation of the old enterprise income tax law. In order to enable you to correctly declare your annual tax according to the regulations, according to the Law of People's Republic of China (PRC) on Tax Collection and Administration, the Provisional Regulations of People's Republic of China (PRC) on Enterprise Income Tax and its implementing rules (hereinafter referred to as the Regulations and its implementing rules) and the final settlement of enterprise income tax,

I. Annual tax return

(a) During the reporting period

According to the provisions of the Administrative Measures for the Final Settlement and Payment of Enterprise Income Tax (Guo Shui Fa [2005] No.200), combined with the actual situation of our bureau, the reporting period of enterprise income tax in 2007 is as follows:

1. The reporting period for enterprises that collect taxable income through audit (including "three-supplement" enterprises that collect taxable income through cost deduction) is before April 30, 2008.

2. A real estate development enterprise that entrusts an intermediary agency to issue a final settlement audit report may extend its reporting period to May 3, 20081day, but it must handle the extension report in accordance with the provisions of Article 27 of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management and pay taxes in advance.

3. Quota-collecting enterprises do not need to make annual declaration.

Taxpayers shall submit the annual tax return and other relevant materials required by the competent tax authorities within the above-mentioned time limit, and go through the formalities of tax payment, deduction and tax refund.

(2) Submission of materials

1. Taxpayer passed the audit.

(1) The annual tax return of enterprise income tax and its schedule, *** 1 main table and 13 schedule, and Schedule 9 "Detailed List of Technology Development Fees Plus Deduction" have been cancelled according to the Supplementary Provisions of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, and it is unnecessary to fill in whether this business has occurred.

It should be noted that the schedules submitted by different taxpayers are slightly different. Among them, taxpayers applying the accounting system for enterprises and the accounting system for small enterprises should fill in Schedule 1 (1), Schedule 2 (1) and Schedule 14 (1), and institutions, social organizations and private non-enterprise units should submit Schedule1(.

(2) Enterprise accounting statements (balance sheet, income statement, cash flow statement and related schedules), notes to accounting statements and financial statements.

Institutions shall submit all kinds of income and expenditure, savings, assets and liabilities, personnel and wages that should be reported in the annual final accounts stipulated by the financial department.

(3) Relevant information on tax-related examination and approval (filing) matters.

(4) Verification report on tax returns for income tax settlement (submitted by taxpayers who entrust intermediaries to issue verification reports).

(5) Other materials required by the competent tax authorities.

2 approved collection enterprises (excluding "three to one supplement" enterprises)

(1) Enterprise Income Tax Declaration Form (applicable to the enterprise whose collection is approved);

(2) Accounting statements and other materials required by the competent tax authorities.

3 approved the collection of "three to one supplement" enterprises.

(1) Enterprise Income Tax Declaration Form (applicable to the enterprise whose collection is approved);

(2) the "three supplements" enterprise self-inspection form;

(3) Audit report on income tax settlement (submitted by taxpayers who entrust intermediary agencies to issue audit reports);

(4) Accounting statements and other materials required by the competent tax authorities.

4. If you need tax refund or tax credit, please apply for tax refund or tax credit at the time of annual declaration.

(3) Method of declaration

1. Online declaration

Log in to the online tax hall of the website of Dongguan Local Taxation Bureau (or Guangdong Local Taxation Bureau) through the Internet, and declare according to the prompt steps. At present, our bureau is vigorously promoting the application of online declaration. If you are interested in reporting in this way, you can apply to the competent local tax bureau and participate in training.

Declare at home

The annual tax return used this year has a lot of contents to fill in and complicated logical relationship. In order to facilitate taxpayers to fill in, we specially designed an electronic form. You can download it from Dongguan local tax website (column: tax counseling \ download area \ voucher \ domestic enterprise income tax return form) or collect it at the collection hall of the competent local tax branch. It is recommended that you submit an electronic form as much as possible when you declare at home. On the one hand, it can avoid filling in mistakes, on the other hand, it can reduce the waiting time when filing at home.

(four) other issues that need attention.

1. The approved applicable tax rates for enterprises are 33%, 18% and 27%.

2. Real estate enterprises are audited. In order to promote real estate enterprises to improve accounting, real estate enterprises are required to issue audit reports of intermediary agencies when making annual declarations.

Two, the relevant examination and approval (filing) tax related matters application (filing)

Taxpayers' tax-related matters, such as tax reduction and exemption, pre-tax deduction items, etc. , must apply to the competent tax authorities within the prescribed time (for the record). If the application (filing) exceeds the prescribed time limit, the competent tax authorities will not accept it, and those who have not applied or filed shall not enjoy tax preferential treatment or pre-tax deduction. The application (filing) for major tax-related matters is as follows:

(1) Tax reduction or exemption to be approved

Taxpayers should apply to the competent tax authorities for tax reduction or exemption two months before the end of the year (unless otherwise stipulated by the policy). Information to be submitted for specific tax reduction or exemption items can be consulted with the competent tax authorities.

(2) Tax relief for high-tech enterprises

Taxpayers shall, within one month from the date of obtaining the qualification certificate or annual inspection certificate of high-tech enterprises, report the certificate or certificate to the competent tax authorities for the record.

(3) Property losses

1. Taxpayers' property losses that need to be examined and approved shall be reported to the competent tax authorities for examination and approval within 15 days after the end of the tax year. Among them, for the occurrence of natural disasters, permanent or substantial damage that requires on-site evidence collection, it should be reported for examination and approval in a timely manner within the evidence retention period, or it can be reported for examination and approval in a centralized manner after the end of the year, but the appraisal materials of intermediaries, countries and authorized professional and technical appraisal departments must be issued.

2. For property losses that do not need approval, taxpayers can declare the current deduction by themselves, and report the relevant information to the competent tax authorities for the record at the time of annual declaration.

For the materials to be submitted when applying for approval or filing, please refer to the Administrative Measures for Pre-income Tax Deduction of Property Losses of Enterprises (OrderNo. 13 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China).

(4) Pre-tax deduction of enterprise wages is linked to work efficiency.

Taxpayers who have been approved by the relevant departments to implement work-efficiency linked wages should submit the approval documents and a written report on work-efficiency linked wages (indicating the wage extraction, use, saving and the growth rate of total wages, the average wage growth rate of employees, the growth rate of economic benefits, the growth rate of labor productivity, etc.) at the time of annual declaration. ) to the competent tax authorities for the record.

(5) Application for appraisal of solicitation methods.

In order to correctly evaluate the taxpayer's account book setting and the fulfillment of tax declaration obligations, and reasonably determine the collection method of enterprise income tax, the competent tax authorities will carry out the appraisal of the collection method at the beginning of each year, and taxpayers should truthfully fill out the Appraisal Form of the Collection Method of Enterprise Income Tax and apply for the collection method. The competent tax authorities shall determine the collection method of each enterprise after examination.

(six) entrust an intermediary agency to issue an appraisal report.

Taxpayers may entrust intermediaries that have been filed with the tax authorities (the list is published on the website of Dongguan Local Taxation Bureau) to issue verification reports on income tax settlement and payment. The competent local taxation bureau will not accept the verification report issued by an intermediary agency that has not filed with the tax authorities.

A taxpayer who has signed an entrustment contract (business agreement) with an intermediary agency shall fill in the Receipt of the Audit Report on Tax Declaration of Income Tax Settlement and Settlement issued by the intermediary agency (hereinafter referred to as the Receipt) and report to the competent local taxation bureau before March 15, 2008. If it is necessary to apply for extension of declaration, an application shall be filed together. The receipt can be obtained from the competent local taxation bureau or downloaded from the website of Dongguan Local Taxation Bureau (column: tax guidance \ download area \ audit report on enterprise income tax settlement).

Fourth, improve account books and standardize financial accounting.

Taxpayers shall set up account books in accordance with the provisions of relevant laws, regulations and accounting systems, standardize financial accounting, and conduct bookkeeping and accounting according to legal and valid vouchers. For those who fail to obtain invoices or other legal documents according to the regulations, the tax authorities may impose penalties and make tax adjustments according to the provisions of the Measures for the Administration of Invoices in People's Republic of China (PRC).

Verb (abbreviation of verb) legal responsibility

Taxpayers are the main body of enterprise income tax settlement, and should calculate the tax payable by themselves according to the relevant policies and regulations of enterprise income tax, adjust the differences between accounting and tax policies, so as to determine the annual supplementary levy or tax refund, and make an annual tax return to the competent tax authorities. The legal responsibility of taxpayers is formally established with the completion of tax declaration, so taxpayers need to bear corresponding legal responsibility for tax-related problems after the completion of tax declaration.