The reason for class A is audit collection, and the reason for class B is approved collection, but the enterprise that has been approved collection does not need to make an annual report.
Attached:
Notes on the Filling Form of Annual Tax Return of Enterprise Income Tax This form lists the names and numbers of all forms in the return form. Taxpayers should read these forms carefully before filling in the tax returns, and choose "filling in" or "not filling in" according to the tax-related business of the enterprise. If "Fill in" is selected, you need to fill in the relevant contents of this form; If "Don't Fill in" is selected, the form may not be filled in. Forms that choose "not to fill in" may not be reported to the tax authorities. The relevant project reporting instructions are as follows:
1. Enterprise Basic Information Table (A000000)
This form is mandatory. It mainly reflects the basic information of taxpayers, including the basic information of taxpayers, major accounting policies, shareholder structure and foreign investment. When taxpayers fill in the tax return, they should first fill in this form to provide guidance for subsequent declarations.
2. Annual Enterprise Income Tax Return of the People's Republic of China (Class A) (A 100000)
This form is mandatory. It is the main table for taxpayers to calculate and declare enterprise income tax.
3. List of General Enterprise Income (A1010)
This form is applicable to enterprises except financial enterprises, institutions and non-governmental non-profit organizations, and reflects the income obtained by general enterprises in accordance with the provisions of the unified national accounting system.
4. Income Statement of Financial Enterprises (A 10 1020)
This form is only applicable to financial enterprises (including commercial banks, insurance companies, securities companies and other financial enterprises), reflecting the income obtained by financial enterprises in accordance with the accounting standards for business enterprises.
5. List of Cost Expenditure of General Enterprises (A 1020 10)
This form is applicable to enterprises other than financial enterprises, institutions and non-governmental non-profit organizations, and reflects the costs and expenses incurred by general enterprises in accordance with the provisions of the unified national accounting system.
6. Expenditure List of Financial Enterprises (A 102020)
This form is only applicable to financial enterprises (including commercial banks, insurance companies, securities companies and other financial enterprises) to fill in and reflect the cost and expenditure incurred by financial enterprises in accordance with the accounting standards for business enterprises.
7. List of Income and Expenditure of Public Institutions and Non-profit Organizations (A 103000)
This form is applicable to institutions and non-governmental non-profit organizations, and reflects the income and costs incurred by institutions, social organizations, private non-enterprise units and non-profit organizations in accordance with the relevant accounting system.
8. Schedule of Period Expenses (A 104000)
This form shall be filled in by the taxpayer according to the unified national accounting system.
9. List of Tax Adjustment Items (A 105000)
In this form, the items and amounts that need to be adjusted for the taxpayer's financial and accounting treatment (hereinafter referred to as accounting treatment) are inconsistent with the provisions of tax laws and administrative regulations (hereinafter referred to as the provisions of the tax law).
10. Detailed List of Tax Adjustment for Certain Business of Regarded Sales and Real Estate Development Enterprises (A 1050 10)
In this form, the items and amounts that need to be adjusted due to the taxpayer's deemed sales behavior, the sale of unfinished products by real estate enterprises, and the conversion of unfinished products into finished products, and the accounting treatment is inconsistent with the provisions of the tax law.
1 1. Statement of Tax Adjustment for Income Not Confirmed on Accrual Basis (A 105020)
This form is to fill in the items and amounts that taxpayers need to make tax adjustments according to the provisions of the tax law, but the income is not recognized according to the accrual basis in accounting.
12. Statement of Tax Adjustment of Investment Income (A 105030)
This form reports the items and amounts that need to be adjusted for taxpayers' investment income, accounting treatment inconsistent with the provisions of the tax law.
13. List of Tax Adjustment of Special Purpose Financial Funds (A 105040)
This form reports the amount of special-purpose fiscal funds that meet the conditions of non-taxable income, and the accounting treatment is inconsistent with the provisions of the tax law, which requires tax adjustment.
14. Detailed List of Employee Remuneration Tax Adjustment (A 105050)
This form reports the employee salaries (including wages and salaries, employee welfare funds, employee education funds, trade union funds, all kinds of basic social security contributions, housing provident fund, supplementary old-age insurance, supplementary medical insurance and other expenses) incurred by taxpayers, items and amounts that are inconsistent with the provisions of the tax law and need to be adjusted.
15. List of Inter-annual Tax Adjustment of Advertising Fees and Business Promotion Fees (A 105060)
This form reports the amount of advertising expenses and business promotion expenses incurred by taxpayers this year, and the accounting treatment is inconsistent with the provisions of the tax law, which requires tax adjustment.
16. List of Tax Adjustment of Donation Expenditure (A 105070)
This form reports the items and amounts that need to be adjusted due to the taxpayer's donation expenditure, which is inconsistent with the provisions of the tax law.
17. List of Assets Depreciation, Amortization and Tax Adjustment (A 105080)
In this form, the depreciation and amortization of taxpayers' assets and the accounting treatment are inconsistent with the provisions of the tax law, and the items and amounts that need to be adjusted.
18. accelerated depreciation and deduction list of fixed assets (A 10508 1)
In this form, the taxpayer complies with the provisions of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Improving the Tax Policy on Accelerated Depreciation of Fixed Assets (No.75 of Caishui [20 14]), and the items and amounts of accelerated depreciation of fixed assets added in 2014 and subsequent years and allowed to be included in the pre-tax deduction of current costs and expenses at one time.
19. List of Assets Loss Pre-tax Deduction and Tax Adjustment (A 105090)
This form reports the assets loss of taxpayers and the items and amounts that need to be adjusted due to the inconsistency between accounting treatment and tax law.
20. List of Pre-tax Deduction and Tax Adjustment of Asset Loss (Special Declaration) (A 10509 1)
This form reports the losses of monetary assets, non-monetary assets, investments and other assets incurred by taxpayers, as well as the items and amounts that need to be adjusted due to the inconsistency between accounting treatment and tax law.
2 1. List of Tax Adjustment for Enterprise Restructuring (A 105 100)
This form reports the items and amounts that need to be adjusted for the income or loss involved in the enterprise reorganization of taxpayers, and the accounting treatment is inconsistent with the tax law.
22. List of Tax Adjustment for Policy Relocation (A 105 1 10)
This form reports the items and amounts that need to be adjusted due to the inconsistency between the accounting treatment and the tax law for the income or loss involved in the taxpayer's policy relocation.
23. Schedule of Tax Adjustment of Special Industry Reserves (A 105 120)
This form is to fill in the items and amounts that need to be adjusted for taxpayers in special industries such as insurance companies and securities industries, where the accounting treatment is inconsistent with the provisions of the tax law.
24. List of Loss Covered by Enterprise Income Tax (A 106000)
This form reports the losses incurred by taxpayers in previous years, the amount that needs to be carried forward to make up in this year, the amount that can be made up in this year and the amount that can be made up in future years.
25. List of Tax Exemption, Deduction of Income and Additional Deduction (A 1070 10)
In this form, the items and amounts of tax-free income, reduced income, plus deduction enjoyed by taxpayers this year are reported.
26. List of Benefits from Equity Investment such as Dividends and Bonuses among Eligible Resident Enterprises (A 1070 1 1)
This form reports the tax-free items and amounts of dividends, bonuses and other equity investment income enjoyed by taxpayers between resident enterprises this year.
27. List of Income Preferences from Comprehensive Utilization of Resources to Produce Products (A 1070 12)
This form is to fill in the items and amount of income deducted from the income of taxpayers from the comprehensive utilization of resources to produce products this year.
28. Detailed List of Preferential Income from Agricultural Interest and Premium Obtained by Financial and Insurance Institutions (A 1070 13)
This form is to fill in the items and amounts of agricultural interest and premium income deducted from the taxpayer's financial and insurance institutions this year.
29. List of Plus Deductions for R&D Expenses (A 1070 14)
This form reports the deduction and amount of R&D expenses enjoyed by taxpayers this year.
30. Detailed List of Income Concessions and Exemptions (A 107020)
This form reports the items and amounts of income tax relief enjoyed by taxpayers this year (including agricultural, forestry, animal husbandry and fishery projects and public infrastructure projects supported by the state, environmental protection, energy-saving and water-saving projects and qualified technology transfer projects).
3 1. List of Deducted Taxable Income (A 107030)
This form provides the preferential amount of taxable income deducted by venture capital enterprises for taxpayers this year.
32. List of Preferential Income Tax Relief (A 107040)
This form reports the items and amounts of income tax reduction and exemption enjoyed by taxpayers this year (including small and micro enterprises, high-tech enterprises, enterprises in ethnic autonomous areas and other special preferential treatments).
33. Preferential Situation and List of High-tech Enterprises (A 10704 1)
This form provides the information and amount of preferential treatment for high-tech enterprises enjoyed by taxpayers this year.
34. Preferential Situation and List of Software and Integrated Circuit Enterprises (A 107042)
This form is to fill in the information and amount of preferential treatment for software and integrated circuit enterprises enjoyed by taxpayers this year.
35. List of Tax Credit Preferences (A 107050)
This form provides the information and amount of tax credit for taxpayers' investment in purchasing special equipment this year.
36. List of Tax Credits for Overseas Income (A 108000)
This form reports the income of taxpayers that originated from or occurred in different countries and regions this year, and calculates the amount of enterprise income tax that should be paid and credited according to the provisions of China's tax law.
37. List of Income after Tax Adjustment for Overseas Income (A 1080 10)
This form reports the income of taxpayers that originated or occurred in different countries and regions this year, and the adjusted income is calculated according to the provisions of China's tax law.
38. List of Losses Covered by Overseas Branches (A 108020)
This form reports the unrecovered non-actual losses and actual losses incurred by overseas branches of taxpayers in this year and previous years, and the unrecovered non-actual losses and actual losses in subsequent years.
39. List of Cross-year Carry-over Credit for Overseas Income Tax (A 108030)
This form reports the amount of income tax that can be deducted by taxpayers' overseas income from different countries or regions in accordance with the provisions of China's tax laws and regulations.
40. List of Annual Corporate Income Tax Apportioned by Cross-regional Operating Summary Taxpayers (A 109000)
This form is used to fill in the head office of the trans-regional business summary tax paying enterprise, and calculate the enterprise income tax payable by the head office in each tax year according to the regulations, and the enterprise income tax to be shared by the head office and branches.
4 1. Income Tax Distribution Table for Corporate Income Tax Summary and Taxpayers (A 1090 10)
This form reports the actual income tax payable by the head office and the income tax payable by its branches in the year.