Hello, the amount incurred in this period is also filled in1-June. You have to fill in the amount of the month, but I also filled in the number of the month at first, and I didn't know until I asked the tax administrator.

Monthly (quarterly) advance tax return of enterprise income tax of the People's Republic of China (Class A)

Fill in the instructions

1. This form is applicable to resident taxpayers who declare enterprise income tax by means of audit collection and non-resident taxpayer who has established an institution in China when paying enterprise income tax in advance on a monthly (quarterly) basis.

Second, the table header items:

1 and "tax period": the "tax period" filled in by the taxpayer is from Gregorian calendar 1 month 1 day to the last day of the month (quarter).

The "tax period" filled in by taxpayers who start business in the middle of an enterprise year is from the date of starting business in the current month (quarter) to the last day of the quarter, and it shall be filled in according to normal conditions from the second month (quarter).

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

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

III. Reporting of each column

1, line 2-line 9 of "advance payment according to facts" taxpayer: fill in the column of "current amount", and the data is from the first day to the last day of the month (quarter); Fill in the column of "Cumulative Amount", and the data is the cumulative amount from the year 1 month 1 day to the last day of the quarter (or month) to which the taxpayer belongs. The amount of income tax payable (refunded) by taxpayers in the current period is the data of "Income tax payable (refunded)" in line 9 of the "Cumulative Amount" column.

2. Lines 1 1 for taxpayers who paid in advance according to the average amount of taxable income in the previous tax year and 14 for taxpayers who paid in advance according to other methods determined by the tax authorities: lines 1 1 in the filling form.

IV. Reporting of all banks

The structure of this table is divided into two parts:

1, the first part is from line 1 to line 16. Taxpayers should fill in the report separately according to their own prepayment declaration methods, including the branches established by non-resident enterprises: taxpayers who actually prepay should fill in lines 2 to 9; For taxpayers who pay in advance according to the monthly or quarterly average amount of taxable income in the previous year, fill in lines 1 1 to 14; Taxpayers who pay in advance by other methods approved by the tax authorities should fill in line 16.

2. The second part is from line 17 to line 22, and the head office implementing consolidated tax payment will fill in lines 18 to line 20 on the basis of filling in the first part; Branches fill in lines 20 to 22.

Five, the specific project description:

1, line 2, "Operating income": reporting the operating income calculated by the accounting system, and reporting the income calculated by institutions, social organizations and private non-enterprise units according to their accounting systems.

2. "Operating costs" in line 3: the operating costs calculated by the accounting system shall be reported, and the costs (expenses) calculated by institutions, social organizations and private non-enterprise units according to their accounting systems shall be reported.

3. "Total profit" in line 4: Fill in the total profit calculated by the accounting system, including the estimated profit calculated by the pre-sale income obtained in the current period that enterprises engaged in real estate development can fill in in this bank. Public institutions, social organizations and private non-enterprise units shall fill in the report.

4. "Tax rate (25%)" in line 5: The payable income tax shall be calculated according to the tax rate of 25% stipulated in Article 4 of the Enterprise Income Tax Law.

5. "Income tax payable" in line 6: Fill in the calculated income tax payable for the current period. Line 6 = Line 4× Line 5, and Line 6 ≥0.

6. "Income tax relief" in line 7: Fill in the actual income tax relief enjoyed in the current period, including tax concessions during the transition period, concessions for small and low-profit enterprises, concessions for high-tech enterprises and other tax relief concessions approved or filed by the tax authorities.

Line 7 ≤ line 6.

7. Line 8 "Actual Prepaid Income Tax Amount": Fill in the accumulated prepaid enterprise income tax amount, and leave the column "Current Amount" blank.

8. Line 9 "Income tax payable (refunded)": Fill in the income tax payable (refunded) in advance this time calculated according to the provisions of the tax law. Line 9 = Line 6-Line 7-Line 8, and if Line 9 is less than 0, fill in 0.

The column "Current Amount" is not filled.

9. In line 1 1, "taxable income in the previous tax year": fill in the taxable income declared in the previous tax year. The Bank does not include taxpayers' overseas income.

10, line 12 "Income tax payable this month (quarter)": report the taxable income of the current period calculated by the taxpayer according to the taxable income declared in the previous tax year.

Companies paying in advance quarterly: line 12 = line 1 1 line × 1/4.

Enterprise paid in advance by month: line 12 = line 1 1 line ×112.

1 1, line 13 "tax rate (25%)": the income tax payable is calculated according to the 25% tax rate stipulated in Article 4 of the Enterprise Income Tax Law.

12, line 14 "Income tax payable in this month (quarter)": the income tax payable in this month (quarter) is filled in and calculated. Line 14 = line12× line 13.

13, line 16 "Income tax amount determined in advance this month (quarter)": fill in the income tax payable this month (quarter) calculated according to the taxable income amount determined by the tax authorities.

14, line 18 "Income tax payable by the head office": fill in and summarize the income tax payable by the head office in the current period based on the income tax payable in the first part of this table (line1-16) this month or this quarter, and calculate the income tax payable by the head office in advance.

(1) According to the facts, the head office of the consolidated tax paying enterprise in advance:

Line 9 × 25% of the prepayment proportion to be shared by the head office.

(2) The head office of a consolidated tax paying enterprise, which is paid in advance according to the monthly or quarterly average amount of taxable income in the previous tax year:

Line 14 × the prepayment ratio to be shared by the head office is 25%.

(3) The head office of a consolidated tax paying enterprise that has been paid in advance by other methods approved by the tax authorities:

Line 16 × 25% of the prepayment ratio to be shared by the head office.

15, line 19, "Income tax amount for centralized distribution of taxes by the central government": the income tax amount paid in advance in this period calculated by the general tax agency based on the income tax paid in advance in the first part of this table (line1-16) this month or this quarter according to the prepayment ratio of centralized distribution of taxes by the central government.

(1) According to the facts, the head office of the consolidated tax paying enterprise in advance:

Line 9 × The prepayment ratio of centralized tax distribution by the central finance is 25%

(2) The head office of a consolidated tax paying enterprise, which is paid in advance according to the monthly or quarterly average amount of taxable income in the previous tax year:

Line 14 × the prepayment ratio of centralized tax distribution by the central government is 25%

(3) The head office of a consolidated tax paying enterprise that has been paid in advance by other methods approved by the tax authorities:

Line 16 × the prepayment ratio of centralized tax distribution by the central government is 25%

16, line 20, "Income tax apportioned by branches": fill in the income tax prepaid in the current period calculated by the general tax agency based on the income tax prepaid in the first part of this table (line1-16) this month or this quarter, according to the prepayment proportion apportioned by branches.

(1) According to the facts, the head office of the consolidated tax paying enterprise in advance:

Line 9 × 50% of the prepayment proportion shared by branches.

(2) The head office of a consolidated tax paying enterprise, which is paid in advance according to the monthly or quarterly average amount of taxable income in the previous tax year:

In line 14, the prepayment ratio shared by branches is 50%.

(3) The head office of a consolidated tax paying enterprise that has been paid in advance by other methods approved by the tax authorities:

Line 16 × prepayment ratio shared by branches is 50%

(Branches: The Bank shall fill in the "Income Tax Amount Apportioned by Branches" in Line 20 declared by the Head Office)

17, line 2 1 "Distribution proportion": fill in the distribution proportion determined by the summary tax branch according to the Income Tax Distribution Table for Summary Taxpayers.

18, line 22 "Income tax amount distributed": fill in the sum of the amount of income tax allocated by branches according to line 20 in the return of the head office of the current period × the amount of "distribution ratio" in line 2 1 of this table.