Your company's questions about whether interns are included in the number of employees, how to fill in the number of employees in the annual enterprise income tax declaration, and how to fill in the total number of employees in the high-tech identification are as follows: 1. In the annual enterprise income tax report, interns should be included in the number of employees in the basic information table. According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Preferential Policies for Small and Low-Profit Enterprises, Caishui [2015] No.34, the number of employees mentioned in Items (1) and (2) of Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law includes the number of employees who have established labor relations with enterprises and the number of laborers dispatched by enterprises. Caishui [2065438+06] No.52 Notice of the Ministry of Finance of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Several Preferential Policies for Promoting the Employment of Disabled Persons (III) The number of employees on the job refers to the number of employees who have established labor relations with taxpayers and signed labor contracts or service agreements according to law. According to the relevant regulations and judicial interpretations issued by the Ministry of Labor and Social Security and the Supreme People's Court, it is clear that workers with factual labor relations also enjoy the rights of workers stipulated in the Labor Law. The Labor Contract Law adjusts the relevant provisions of the Labor Law, stipulating that "the employer shall establish labor relations with the laborer from the date of employment", that is to say, the basic legal fact that causes labor relations is employment, not the conclusion of labor contracts. Concluding a labor contract is the obligation of the employer to establish a labor relationship with the employee, and it is also one of the important evidences to prove the labor relationship. Even if the employer has not concluded a labor contract with the employee, as long as there is employment behavior, the labor relationship between the employer and the employee is established, and the employee who has a factual labor relationship with the employer enjoys the rights stipulated in the labor law. Therefore, interns first meet the employment conditions, and secondly, interns have signed a tripartite employment agreement with your company, which meets the requirements of the number of employees specified above. 2. The total number of certified staff in high-tech enterprises should not include interns who have worked in the enterprise for no more than 183 days throughout the year. Provisions on the total number of employees: The total number of employees in an enterprise includes on-the-job employees, part-time employees and temporary employees. On-the-job personnel can be identified by whether the enterprise signs a labor contract or pays social insurance premiums; Part-time and temporary workers must work in the enterprise all year round 183 days or more. In this regulation, for regular employees, whether to sign a labor contract or pay social security can be passed; But for interns, it can be judged by whether they have worked in the enterprise for more than 183 days in a year. It can be seen that the caliber of annual enterprise income tax report is inconsistent with the caliber of high recognition. High recognition emphasizes that the base of the total number of employees has become smaller, which is equivalent to relaxing the conditions. That is, the number of employees who pay enterprise income tax is ≥ the total number of employees who are deemed as high.