Notice of Caishui Document [20 1 5] No.99: 201510/0/0/to 20171February 3/kloc-0.

In order to do a good job in linking up the preferential tax policies of small-scale low-profit enterprises and further facilitate accounting, the income of small-scale low-profit enterprises specified in this notice from 2015/kloc-0 to 20 15 15 3 1 is calculated according to 20 15 65438.

As early as 2065438+2004, Announcement No.23 of the General Administration stipulated that small-scale enterprises with low profit and fixed tax rate can enjoy preferential policies if the annual taxable income in the previous tax year does not exceed the prescribed limit and the accumulated taxable income in this year does not exceed the prescribed limit.

Because most enterprises that have been approved to collect enterprise income tax implement the monthly declaration system, and pay enterprise income tax in advance according to the taxable income rate approved by the tax authorities, if the taxable income paid in advance in 20 15 10 is between 200,000 and 300,000, there will be the problem of paying enterprise income tax in advance this month according to Document No.99 in proportion to the months of phased operation. How to accurately calculate the amount of tax reduction and exemption and the amount of income tax payable is a practical problem faced by accountants engaged in tax declaration practice.

This paper tries to analyze it with examples for the reference of tax accountants engaged in income tax declaration and audit of small and meager profit enterprises.

First of all, there are several points to note:

1. Version of tax return adopted.

Small-scale low-profit enterprises whose taxable income rate is verified shall fill in the People's Republic of China (PRC) Monthly (Quarterly) Prepayment and Annual Tax Return (Class B) Edition 20 15 when reporting in advance in June of 5438+00.

2, the reporting method of each column of the declaration form. Taxpayers whose taxable income is approved according to the total income shall fill in the following requirements:

(1) Calculation of taxable income

Line 1? Total income? : Fill in the accumulated income amount of this year. Including main business income, other business income and non-operating income.

Line 2? Income excluding tax? : Fill in the financial allocation included in the taxpayer's total income but not taxed according to the tax regulations, administrative fees collected according to law and included in financial management, government funds and other non-tax income stipulated by the State Council.

Line 3? Tax-free income? : Fill in the taxpayer's income or income that is included in the total profit but exempted from tax according to tax regulations. Specifically, it includes the total of four lines+five lines+six lines+seven lines+eight lines.

Line 9? Taxable income? : = Total income in line 65438 +0- Income excluding tax in line 2-Income excluding tax in line 3. If the enterprise does not have the contents of lines 2 and 3, line 9 = total income of line 65438 +0.

Line 10? Taxable income rate approved by tax authorities? : Fill in the taxable income rate approved by the tax authorities for the enterprise. This ratio cannot be changed by itself.

Line 1 1? Taxable income? : = Taxable income in line 9? 10 taxable income rate approved by the tax authorities.

(2) Calculation of income tax payable

Ok 15? Tax rate? : The basic tax rate of 25% stipulated in the Enterprise Income Tax Law.

16 line? How much is the income tax payable? For taxpayers whose taxable income is verified according to the total income, the product of taxable income in line 16 = 1 1 and the basic tax rate in line 15 is 25%.

(3) Calculation of income tax payable (refunded)

17 line? Less: income tax relief for small and low-profit enterprises that meet the requirements? : according to the enterprise income tax law and related tax policies, the amount of income tax relief declared by taxpayers who meet the conditions of small and low-profit enterprises. Including 20% tax reduction policy and 10% tax reduction policy. 1) If the tax rate is reduced, the bank shall fill in the taxable income in line 1 1 of this form. The product of 5%. Don't fill in the 18 line? Half tax? . 2) For those who enjoy the policy of halving the tax, the bank shall fill in the taxable income in line 1 1 of this form. 15% product; Fill in 18 lines at the same time? Among them: halved taxation? . Ok 19? Prepaid income tax? : Fill in the accumulated enterprise income tax paid in advance this year. Line 20? How much income tax should be paid (refunded)? : = 16 line income tax payable-17 line income tax reduction-19 line income tax in advance. When the sum of income tax exemption and prepayment is greater than or equal to 16 lines of income tax payable, the number of quarterly reports generated by the bank is 0.

Second, the calculation method of enterprise income tax in advance in June 5438+ 10 month.

A qualified small-scale enterprise with low profit is a taxpayer whose taxable income is verified according to its total income. The taxable income rate approved by the tax authorities is 12%. The undistributed profit of the enterprise at the beginning of 20 15 is positive, and there is no factor to make up for the loss. 20 15,1-the cumulative income in September is13,333,300 yuan, so the cumulative taxable income is160,000 yuan (133.33 * 12%). Therefore,10-September has paid the enterprise income tax10.6 million yuan in advance.

By the end of June 5,438+10, the accumulated income was1833,300 yuan, and the accumulated taxable income of this enterprise was 220,000 yuan (183.33 *12%). 20 15+00 how to calculate and pay enterprise income tax when the enterprise prepays enterprise income tax in June?

1, first calculate the tax payable in advance in June 10:

After decomposing the accumulated taxable income of the enterprise of RMB 220,000.00 Yuan as of June+10 in 5438 according to the proportion of the operating month in June+10 in 5438, according to the document of Caishui No.201599, the taxable income declared in June+10 should be halved as follows:

220 thousand? 110 = 22,000 yuan

Therefore, the amount of prepaid income tax levied by half is:

Twenty-two thousand RMB? 50%? 20% = 220,000 yuan

2) Calculate the tax payable from June 2065438 to September 2005:

The taxable income after decomposition is:

220 thousand? 9/10 =198,000 yuan

For small and meager profit enterprises with accumulated taxable income ranging from 200,000 yuan to 300,000 yuan (including 300,000 yuan), the income from 2015/kloc-0 to September 30 will be paid at a reduced tax rate of 20% (reduced tax rate).

Then, the income tax payable at the reduced tax rate is:

19.80? 20% = 39,600 yuan

3) In June 5438+10, the accumulated enterprise income tax payable is:

65438+ 10 monthly income tax is halved +65438+ 10-9 monthly income tax rate is reduced.

= 0.22+3.96 = 4. 1.8 million yuan

After deducting the enterprise income tax paid in advance in the first three quarters of RMB 6.5438+0.60 million, the income tax payable in June was RMB 6.5438+0.8-654.38+0.60 = 2.58 million.

4) Calculation of cumulative discharge:

10 The amount of tax reduction by half in the current month is: 10 * 15% of the accumulated taxable income at the end of the year.

= 22 *110 *15% = 3300 yuan.

The amount of tax reduction in June 5438+10-September is: the accumulated taxable income at the end of June 65438+ 10 * 9/10 * 5% = 22 * 9/10 * 5% = 0.99 million yuan.

Then the cumulative reduction and exemption amount up to 10 =0.33+0.99= 1.32 million yuan.

According to the order of filling in the form, the amount of income tax payable at the end of 10 is: 16 line income tax payable-17 line income tax reduction-19 line income tax prepayment.

= (22 * 25%)-1.32-1.6 = 2.58 (ten thousand yuan)

The final conclusion is that the two results of forward and backward calculation are consistent.

Three, fill in the form example:

Important note: As the date of 201510/is the starting point of the connection between Caishui [2015] No.34 and Caishui No.201599, what is the line 17 of this month's tax return? Less: income tax relief for small and low-profit enterprises that meet the requirements? : Including the total amount of tax reduction and exemption calculated by two methods: tax reduction by 20% (tax reduction policy) and tax reduction by 10% (tax reduction policy halved). This is different from that reported in previous months. I hope that tax agents will pay attention to and understand in practice.

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