1. People's Republic of China (PRC) enterprise income tax annual tax return (Class A) (A 100000) is a necessary form for small and low-profit enterprises.
Two, the "basic business situation" in the "basic information form of enterprise income tax annual tax return" (A000000) is required for small and low-profit enterprises; "Information on tax-related matters" is optional, and small-scale low-profit enterprises must fill in when they have contingent related matters; "Major shareholders and dividends" is an exemption item for small and low-profit enterprises.
3. Small, low-profit enterprises are not required to fill in general enterprise income statement (A1010), financial enterprise income statement (A10/020) and general enterprise cost expenditure statement (A1020).
The relevant data in the above form should be directly filled in the Annual Tax Return of Enterprise Income Tax in People's Republic of China (PRC) (Class A) (A 100000).
Four, in addition to the forms and items specified in Articles 1, 2 and 3 of this announcement, small and low-profit enterprises can choose forms to fill in according to their own operating conditions. Nothing specified in the form has happened, so there is no need to fill it in.