Chapter I General Provisions
first
Article 2 These Measures shall apply to all taxpayers who pay enterprise income tax in the local tax authorities in accordance with the method of audit and collection, and enjoy preferential treatment of enterprise income tax according to law.
Article 3 Enterprise income tax preferences include tax-free income, tax reduction, tax exemption, preferential tax rate, additional deduction, deduction of taxable income, accelerated depreciation, income reduction, tax credit and other special preferences stipulated by the State Council and its financial and tax authorities.
Article 4 Enterprise income tax preferences are divided into approval preferences and filing preferences.
Laws and regulations clearly stipulate that preferential enterprise income tax projects that need to be submitted for approval shall be subject to examination and approval management; All kinds of preferential enterprise income tax items that are not clearly stipulated for approval shall be put on record. ?
Article 5 Local tax authorities at all levels shall, on the principle of simplicity, efficiency and convenience, simplify procedures as much as possible and reduce the materials submitted for the convenience of taxpayers.
Chapter II Administration of Approval Preferences
Article 6 Where a taxpayer applies for approval to enjoy preferential treatment, it shall submit a written application to the competent tax authorities within the application period stipulated by the policy, and submit the following materials:
(1) An application report for tax preference, explaining the reasons, basis, scope, duration, quantity and amount of enjoying the preference;
(2) Financial and accounting statements and tax returns;
(3) Certification materials required by laws and regulations;
(4) Other materials required by the tax authorities.
The materials submitted by taxpayers shall be true, accurate and complete. The tax authorities shall not require taxpayers to submit technical materials and other materials irrelevant to the preferential items applied for.
Article 7 The tax authorities shall deal with the tax preference applications filed by taxpayers according to the following circumstances:
(1) If the preferential items applied for do not need to be examined and approved by the tax authorities according to law, the taxpayer shall be immediately informed that they will not be accepted.
(2) If the application materials are unknown or wrong, inform the taxpayer and allow it to make corrections.
(3) If the application materials are incomplete or inconsistent with the statutory form, the taxpayer shall be informed of all the contents that need to be corrected at one time within 5 working days.
(4) If the application materials are complete and conform to the statutory form, or the taxpayer submits all the corrected application materials according to the requirements of the tax authorities, the taxpayer's application shall be accepted.
Article 8 The examination and approval of tax preference is to examine the relevance and legality of the information provided by taxpayers and the statutory conditions of tax preference, without changing the legal responsibility of taxpayers for true declaration.
If it is necessary to conduct on-the-spot verification of the contents of the application materials, the competent tax authorities shall assign two or more staff members to conduct on-the-spot verification in accordance with the prescribed procedures and record the verification.
Article 9 The tax authorities with the power of examination and approval shall complete the examination and approval of the taxpayer's application for tax preference in time according to the time limit prescribed by laws and regulations, and make a decision on examination and approval.
Article 10 If the application for tax preference meets the statutory conditions and standards, the tax authorities have the right to make a written decision on granting tax preference within the prescribed time limit. If the tax preference is not granted according to law, the reasons shall be explained in writing, and the taxpayer shall be informed of the right to apply for administrative reconsideration or bring an administrative lawsuit according to law.
Article 11 The tax authorities shall, within 10 working days from the date of making the decision, serve the tax preference approval decision on taxpayers.
Chapter III Administration of Priority of Filing
Article 12 Taxpayers who enjoy preferential tax filing shall report to the competent tax authorities, and submit the Enterprise Income Tax Preferential Declaration Form and other relevant filing materials.
Thirteenth according to the "Regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)" and the actual situation of this province, the Provincial Bureau has formulated the "Detailed Item List of Enterprise Income Tax Preferential Declaration", which clarifies the specific declaration materials that taxpayers should provide, and supplements and revises it from time to time according to the actual situation.
Fourteenth filing tax incentives are divided into pre-filing and post-filing.
The division of pre-filing and post-filing methods shall be determined by the Provincial Bureau and published irregularly.
Fifteenth pre-recorded preferential tax policies, taxpayers should be submitted for the record before enjoying preferential tax policies, and can be implemented only after being examined and confirmed by the competent tax authorities.
Taxpayers who need declare in advance but fail to declare according to regulations shall not enjoy preferential tax treatment.
Included in the preferential tax policies for filing in advance, if State Taxation Administration of The People's Republic of China or the province requires to submit the follow-up management certificate, the taxpayer shall provide relevant certificates when handling the annual tax return at the end of the year.
Article 16 Taxpayers should submit the tax benefits included in the records when submitting the annual tax return after the end of the tax year.
If the record after the event does not meet the conditions for enjoying preferential tax policies, the competent tax authorities shall cancel the tax preferences they have enjoyed and recover the tax accordingly.
Article 17 The competent tax authorities shall handle the materials submitted by taxpayers for the record according to the following circumstances:
(a) the application materials are unknown or wrong, inform the taxpayer and allow it to make corrections.
(2) If the filing materials are incomplete or inconsistent with the statutory form, the taxpayer shall be informed of all the contents that need to be corrected at one time within 5 working days.
(3) If the filing materials are complete and conform to the statutory form, or the taxpayer submits all the corrected filing materials according to the requirements of the competent tax authorities, it shall accept the filing of the taxpayer.
Article 18 When accepting the taxpayer's declaration, the competent tax authorities shall issue a written certificate.
Article 19 The competent tax authorities shall, within 10 working days after accepting the taxpayer's application materials, complete the examination of the application, and inform the taxpayer in writing whether he can enjoy the tax preference.
If you can't enjoy tax preference according to law, you should explain the reasons in writing and inform the taxpayer of the right to apply for administrative reconsideration or bring an administrative lawsuit according to law.
Twentieth tax preferential filing review is the competent tax authorities to review the relevance and legality of the filing materials provided by taxpayers and the statutory preferential relief conditions, without changing the real legal responsibility of taxpayers for filing.
Twenty-first taxpayers to enjoy preferential tax conditions change, should report to the competent tax authorities within 05 working days from the date of change, and stop the implementation of preferential tax after the tax authorities audit.
Chapter IV Supplementary Provisions
Twenty-second city and state local taxation bureaus shall formulate specific implementation rules according to the provisions of these Measures, and strengthen the guidance, supervision and inspection of preferential management of enterprise income tax by tax authorities at lower levels.
Twenty-third the State Council and its financial and tax authorities newly promulgated special tax incentives for the record, before the provincial tax authorities have a unified filing method and filing materials, the local tax bureaus of cities and States can formulate temporary filing measures according to local actual conditions.
Twenty-fourth local tax authorities at all levels in the daily management and special inspection found that the tax incentives enjoyed by enterprises do not meet the policy conditions, they should promptly notify the competent tax authorities and recover the tax. Suspected of defrauding enterprise income tax concessions, in accordance with the "People's Republic of China (PRC) tax collection and management law" and other laws and regulations.
How to correct the errors in reporting financial statements?
The first method: fill in the instructions and go to the front desk to correct them.
1. Description: explain the place and reason of the declaration error, apply for correction, and finally affix the official seal. Description of the situation, there is no specific format, just write clearly the reasons;
2. After filling in the instructions, print out the correct financial statements, affix the official seal, and copy the electronic financial statements to the U disk;
3. make an appointment for the national tax number. Some places don't need to make an appointment, but you must make an appointment where you have reformed the appointment.
4. Bring information, correct financial statements, electronic financial statements and business licenses to the tax bureau;
5. After the front desk of the tax bureau accepts it, you will be asked to find a special administrator to sign it first, and all the information will be handed over to the special administrator and explain the situation;
6. After the special administrator reviews and signs, take all the information back to the front desk of the tax bureau. After seeing the information signed by the special administrator, the front desk of the tax bureau will delete your original wrong financial statements. After deletion, the electronic financial statements you provided will be imported into the tax bureau system for correct declaration and stamped on the correct paper statements.
7. If you can't make electronic files of financial statements, you can also ask the tax bureau to help you delete the wrong financial statements and declare the correct financial statements on the tax system yourself.
The second method: cancel and re-declare online.
In some areas, you can also contact your own special managers by phone to explain the situation, so that they can cancel the wrong declaration form in the tax system and then declare the correct financial statements;
The third method: Submit again.
With the upgrading and improvement of the financial statement system, financial statements can be declared many times, and the system will take the last declaration as the standard. Therefore, if you made a mistake in the first declaration, you can declare it again, and the correct declaration will be based on your last declaration.
The fourth method: declare the correct one next quarter.
Compared with VAT declaration and income tax declaration, the declaration of financial statements is not very important. Therefore, even if the declaration is wrong, it is enough to declare it correctly in the next quarter.
How to correct the reporting errors in financial statements?
Which tax collection and management law applies to unrecorded financial statements?
Article 20 The financial accounting system, financial accounting treatment methods and accounting software of taxpayers engaged in production and operation shall be submitted to the tax authorities for the record. If the financial and accounting systems or financial and accounting treatment methods of taxpayers and withholding agents conflict with the relevant tax provisions of the financial and tax authorities in the State Council, the withholding shall be calculated according to the relevant tax provisions of the financial and tax authorities in the State Council.
Article 60 If a taxpayer commits one of the following acts, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of two thousand yuan or more and ten thousand yuan or less shall be imposed:
(1) Failing to go through the tax registration, change registration or cancellation registration within the prescribed time limit;
(2) Failing to set up and keep accounting books or keep accounting vouchers and relevant materials in accordance with regulations;
(3) failing to submit the financial accounting system, financial accounting treatment methods and accounting software to the tax authorities for future reference;
(4) Failing to declare all bank account numbers to the tax authorities as required;
(five) failing to install and use the tax control device in accordance with the provisions, or damaging or replacing the tax control device without authorization.
If the taxpayer fails to apply for tax registration, the tax authorities shall order it to make corrections within a time limit; If no correction is made within the time limit, the administrative department for industry and commerce shall request the tax authorities to revoke their business licenses.
Taxpayers who fail to use the tax registration certificate in accordance with the provisions, or lend, alter, damage, buy, sell or forge the tax registration certificate shall be fined more than 2,000 yuan 1 10,000 yuan; If the circumstances are serious, a fine of 1 10,000 yuan but not more than 50,000 yuan shall be imposed.