1. On the legal efficiency of enterprise income tax policy

Before the implementation of the new tax law, the administrative and procedural documents on enterprise income tax issued by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China that are not contrary to the principles stipulated in the new tax law can continue to be implemented with reference until the new regulations are formulated; The policy documents related to enterprise income tax issued by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China before the implementation of the new tax law shall be subject to the new tax law and the relevant regulations and normative documents issued after the implementation of the new tax law. (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Guoshuihan [2009] No.55)

2. Legal responsibility of retrospective policy

For individual policies determined after May 3, 20091,if tax adjustment is involved, and enterprise income tax needs to be refunded, taxpayers can go to the tax authorities to make corrections before February 3, 20091,without additional late fees and legal liabilities. (Guoshuihan [2009] No.286 2009-05-3 1)

3. Convergence of some tax issues concerning enterprise income tax (Guo Shui Fa [2009] No.98)

(1) Disposal of estimated net salvage value and depreciation life of outsourced fixed assets.

For the fixed assets that have been put into use before the implementation of the new tax law, the depreciation that the enterprise has estimated the net salvage value and accrued according to the provisions of the original tax law will not be adjusted. After the implementation of the new tax law, the residual value of such fixed assets that continue to be used can be re-determined, and the depreciated years can be subtracted according to the depreciation period stipulated in the new tax law, and the depreciation amount of the undepreciated balance can be calculated according to the depreciation method stipulated in the new tax law. After the implementation of the new tax law, the original depreciation period of fixed assets can continue to be implemented without violating the principles stipulated in the new tax law.

(2) deferred revenue's handling

For the items that the enterprise has confirmed in deferred revenue according to the provisions of the original tax law, the balance can continue to be included in the taxable income of each tax period on average during the remaining period of the original deferred period.

(3) Recognition of interest income, rental income and royalty income.

Interest income, rental income and royalty income included in the current income by other means before the implementation of the new tax law. After the implementation of the new tax law, if the income recognized at the payment time agreed in the contract changes, the difference between the income and the income recognized in other ways in the previous year shall be recognized as the current income.

(4) Handling of the balance of employee welfare expenses in previous years.

According to the Supplementary Notice of State Taxation Administration of The People's Republic of China on Doing a Good Job in the Final Settlement and Payment of Enterprise Income Tax in 2007 (Guo [2008] No.264), the balance of employee welfare expenses accrued but not used by enterprises before 2008, as well as employee welfare expenses incurred in 2008 and subsequent years, should be deducted first, and the insufficient part should be deducted according to the provisions of the new tax law; If there is a balance, it will continue to be used in the next few years. The employee welfare expenses saved by the enterprise before 2008 have been deducted before tax, which belongs to the rights and interests of employees. If the purpose is changed, the taxable income of the enterprise should be adjusted and increased.

(5) Handling of the balance of employee education funds in previous years.

For the balance of employee education funds accrued before 2008 but not yet used, the new employee education funds in 2008 and after should be deducted from the balance first. If there is any balance, it will be used in future years.

(6) The treatment of enterprise wage reserve fund is linked with work efficiency.

The balance of the wage reserve fund that the enterprise originally implemented the method of linking work efficiency has been withdrawn as required before June 65438+1 October12008, but not actually paid but not deducted before tax, can be deducted before the actual payment of enterprise income tax in 2008 and subsequent years.

(7) Handling of advertising fees not deducted in previous years

The advertising expenses incurred by the enterprise before 2008 but not deducted according to the original policy, the balance not deducted after the implementation of the new tax law in 2008, together with the new advertising expenses and business promotion expenses in that year, shall be deducted according to the proportion stipulated in the new tax law.

(eight) the treatment of the loss caused by the increase or decrease of technology development fees.

If the annual loss of an enterprise has been formed by adding and deducting the technology development fee of the enterprise, it can be made up by the income of the following year, but the carry-over period shall not exceed 5 years at the longest.

(9) Handling of opening (preparation) expenses

In the new tax law, the opening (preparation) expenses are not clearly listed as long-term deferred expenses. An enterprise can deduct it in one lump sum in the year when it starts to operate, or it can deal with it in accordance with the provisions of the new tax law on long-term deferred expenses, but once it is selected, it shall not be changed. The undistributed start-up expenses of an enterprise one year before the implementation of the new tax law can also be handled according to the above provisions.

4. Notice of State Taxation Administration of The People's Republic of China on Several Tax Treatment Issues in the Implementation of Enterprise Income Tax (Guoshuihan [2009] No.202)

(1) Determination of sales (business) revenue base

When an enterprise calculates the deduction limit of business entertainment expenses, advertising expenses and business publicity expenses, its sales (business) income shall include the deemed sales (business) income as stipulated in Article 25 of the Implementation Regulations.

(2) How to deal with various reserve balances accrued before June 65438+1 October12008?

According to Article 55 of the Implementation Regulations, except the reserves approved by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, the asset impairment reserves and risk reserves accrued by other industries and enterprises shall not be deducted before tax.

After June 5438+ 10/in 2008, without the approval of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, the corresponding losses actually incurred by enterprises in future years should be written off.

(3) Pre-tax deduction for specific donations.

According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the General Administration of Customs of the Ministry of Finance on Supporting Post-Wenchuan Earthquake Recovery and Reconstruction (Caishui [2008] 104), the donations provided by enterprises for post-Wenchuan earthquake reconstruction and hosting the Beijing Olympic Games and the Shanghai World Expo, Notice of the General Administration of Customs of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Tax Policy for the 29th Olympic Games (Caishui [2003] 10) and Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Tax Policy for the 20 10 Shanghai World Expo. Other donations from enterprises shall be deducted in accordance with Article 9 of the Enterprise Income Tax Law and Articles 51, 52 and 53 of the implementing regulations.

(4) Pre-tax deduction of employee education funds in software production enterprises.

According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Some Preferential Policies for Enterprise Income Tax (Caishui [2008] 1No.), the staff training expenses incurred by software production enterprises can be fully deducted before enterprise income tax. Software production enterprises shall accurately divide the employee training expenses in the employee education funds, and the balance that cannot be accurately divided and the employee training expenses after accurate division shall be deducted from the employee education funds in accordance with the proportion stipulated in Article 42 of the Implementation Regulations.

5. Matters needing attention in the final settlement of enterprise income tax (Guo Shui Fa [2009] No.79, April 2009.16)

(1) Final settlement time requirement

The final settlement of enterprise income tax refers to the taxpayer's own calculation of taxable income and income tax payable in this tax year within 5 months from the end of the tax year or within 60 days from the date of actual business termination in accordance with tax laws, regulations, rules and other relevant provisions on enterprise income tax. According to the monthly or quarterly advance payment of enterprise income tax, taxpayers determine the amount that needs to be replenished or refunded in this tax year, fill in the annual tax return of enterprise income tax, and handle the annual tax return of enterprise income tax with the competent tax authorities and provide it to the tax authorities.

Taxpayers shall complete the prepayment declaration of enterprise income tax in February or fourth quarter of 65438 within 15 days after the end of the tax year, and settle the enterprise income tax of that year after the prepayment declaration.

In case of dissolution, bankruptcy, cancellation and other termination of production and operation in the middle of the year, taxpayers should declare to the competent tax authorities before liquidation, and make final settlement and payment within 60 days from the date of actual termination of operation, so as to settle the payable and refundable enterprise income tax; Taxpayers who terminate their tax obligations according to law under other circumstances shall, within 60 days from the date of stopping production and operation, handle the final settlement of enterprise income tax for the current period with the competent tax authorities.

(2) Loss-making enterprises should also declare and pay taxes.

All taxpayers engaged in production and business operations (including trial production and trial operation) during the tax year, or terminated their business activities in the middle of the tax year, regardless of whether they are in the tax reduction or exemption period or not, regardless of profits and losses, shall conduct enterprise income tax settlement and payment in accordance with the enterprise income tax law and its implementing regulations and the relevant provisions of these Measures.

Taxpayers who collect enterprise income tax according to the approved quota shall not make final settlement.

(3) Refund the overpaid tax.

Taxpayers shall, within 5 months from the end of the tax year, settle and pay the payable and refundable enterprise income tax.

If the enterprise income tax paid in advance by the taxpayer in the tax year is less than the payable enterprise income tax, the payable enterprise income tax shall be settled and paid during the settlement period; If the prepaid tax exceeds the taxable amount, the competent tax authorities shall refund the tax in time in accordance with the provisions, or with the consent of the taxpayer, deduct the enterprise income tax payable in the next year.

(4) Requirements for examination and approval and legal responsibilities

Matters that taxpayers need to report to the tax authorities for approval or filing shall be handled in a timely manner in accordance with relevant procedures, time limits and information requirements before handling the annual tax return of enterprise income tax.

Taxpayers shall, in accordance with the Enterprise Income Tax Law and its implementing regulations and the relevant provisions of enterprise income tax, correctly calculate the taxable income and payable income tax, truthfully and correctly fill in the annual enterprise income tax return and its schedules, submit relevant information in a complete and timely manner, and bear legal responsibility for the authenticity, accuracy and completeness of the tax return.

(5) Information to be submitted for final settlement.

Taxpayers shall truthfully fill in and submit the following relevant materials when handling the annual tax return of enterprise income tax:

(a) the annual enterprise income tax return and its schedule;

(2) Financial statements;

(3) Relevant information for filing;

(four) the basic situation of the head office and branches, the way of tax collection of branches, and the advance payment of taxes of branches;

(5) If an intermediary agency is entrusted to file tax returns, an agency contract signed by both parties shall be issued, and a report issued by the intermediary agency including items, reasons, basis, calculation process, adjustment amount, etc. A tax adjustment statement should be attached;

(six) involving related party business, and submit the "People's Republic of China (PRC) * * * and China Annual Related Business Report";

(seven) other relevant information required by the competent tax authorities.

Taxpayers who file annual enterprise income tax returns electronically shall keep relevant materials or attach quality tax returns in accordance with relevant regulations.

(6) Requirements for deferred tax returns.

Due to force majeure, taxpayers can't apply for the annual enterprise income tax return or prepare the annual enterprise income tax return materials within the final settlement period, and shall apply for the deferred tax return in accordance with the provisions of the Tax Administration Law and its detailed rules for implementation.

Taxpayers who are unable to pay enterprise income tax within the final settlement period due to special difficulties shall go through the formalities of applying for extension of tax payment in accordance with the relevant provisions of the Tax Administration Law and its detailed rules for implementation.

(seven) the time requirement for the application materials to be modified by themselves.

If a taxpayer finds that the enterprise income tax declaration of the current year is wrong during the final settlement, he may re-apply for the annual enterprise income tax declaration during the final settlement.

(8) The head office and branches summarize the tax payment requirements.

For taxpayers who pay enterprise income tax for trans-regional operations, the head office that uniformly calculates taxable income and payable income tax shall, in accordance with the above provisions, handle the annual enterprise income tax declaration with the local competent tax authorities during the period of final settlement, and make final settlement. Branches shall not make final settlement, but shall submit the operating income and expenses of branches to the local competent tax authorities, and then report them to the head office for unified final settlement. The head office shall incorporate the operating income and expenditure of branches and their subsidiaries into the final settlement of the head office and submit it to the competent tax authorities where the branches are located.

For an enterprise group that has been approved to pay enterprise income tax on a consolidated basis, the parent company of the group (hereinafter referred to as the remitted enterprise) shall submit the annual enterprise income tax return completed by the remitted enterprise and its member enterprises to the competent tax authorities where the remitted enterprise is located within the settlement period. As well as the relevant materials specified in Article 8 of these Measures and the annual enterprise income tax return form of each member enterprise, so as to uniformly handle the enterprise income tax settlement of the remitted enterprise and its member enterprises.

Remittance enterprises shall, according to the requirements of the time limit for final settlement and payment, independently determine the time limit for their member enterprises to submit the relevant materials specified in Article 8 of these Measures to remittance enterprises. The above information submitted by the member enterprises to the remittance enterprises shall be audited by the competent tax authorities where the member enterprises are located.

(9) The main contents of the tax authorities' inspection of settlement business.

After accepting the taxpayer's annual tax returns, the competent tax authorities shall examine the logicality of the taxpayer's annual tax returns and the completeness and accuracy of relevant materials. The audit focuses mainly include:

(a) whether the taxpayer's annual enterprise income tax return and its schedule are consistent with the figures of related items in the enterprise's financial statements, whether the logical relationship between the items is corresponding, and whether the calculation is correct.

(two) whether the taxpayer has made up the losses in the previous year and the losses that should be made up in the next year.

(three) whether the taxpayer meets the conditions of tax preference, and whether the confirmation and application of tax preference conform to the prescribed procedures.

(4) Whether the property loss deducted by the taxpayer before tax is true and whether it conforms to the relevant prescribed procedures. Whether the property losses deducted by the branches of taxpayers who pay enterprise income tax in a consolidated manner across regions have been certified by the competent tax authorities where the branches are located.

(5) Whether the taxpayer has a tax payment voucher for prepaying enterprise income tax, and whether the prepaid amount listed in the tax payment voucher is true. Whether the tax paid in advance by taxpayers and their branches who collect and pay enterprise income tax across regions is consistent with the amount allocated in the Distribution Table of People's Republic of China (PRC) Enterprise Income Tax Collection Branches.

(six) whether the data and logical relationship between the taxpayer's enterprise income tax and other taxes are consistent. /f/7 174228.html？ from=isnom/f/6625380.html