The items in the enterprise income tax return mainly include: sales (business) income, sales (business) profit, business profit, total profit, taxable income, applicable tax rate, taxable income, taxable warehouse income and income to be refunded (refunded) at the end of the period.

Enterprise income tax refers to the income tax obtained by China enterprises (resident enterprises and non-resident enterprises) and other organizations by taxing the income from production and operation. As a taxpayer of enterprise income tax, he should pay enterprise income tax in accordance with the enterprise income tax law. Except for sole proprietorship and partnership.

Extended data:

Precautions:

1, taxpayers need to complete all kinds of tax-related matters before the annual tax return of enterprise income tax, and should complete them in time according to relevant regulations, procedures and time limits.

2, within the prescribed reporting period, found that the declaration is wrong, can be corrected within the reporting period.

3, due to force majeure, unable to apply for annual tax returns or prepare annual tax return materials within the reporting period, can be in accordance with the provisions of the tax administration law, for deferred tax returns.

4. If the annual enterprise income tax return is handled electronically, the relevant materials shall be kept in accordance with the relevant provisions or the quality tax return materials shall be attached.

Baidu Encyclopedia-Enterprise Income Tax