For example, for taxpayers who have started business in the previous year and paid tax returns in advance quarterly, the Bank will report the accumulated operating income from 1 month 1 day to June 30th this year when paying tax returns in advance in the second quarter.
2. "Operating costs" in line 2: Fill in the accumulated operating costs of the taxpayer for this year as of the end of the tax period, which are calculated in accordance with the provisions of the national unified accounting system.
3. "Total profit" in line 3: Fill in the total accumulated profit of the taxpayer this year as of the end of the tax period, which is calculated according to the unified accounting system of the state.
4. Line 4 "Taxable income calculated by specific businesses": Taxpayers engaged in specific businesses such as real estate development shall fill in the taxable income calculated by specific businesses according to tax regulations. The pre-sale income obtained by the real estate development enterprise from the sale of unfinished development products shall be calculated according to the estimated taxable gross profit rate stipulated by the tax and filled in this bank.
5. Line 5 "Non-taxable income": Fill in the accumulated amount of non-taxable income this year that the taxpayer has included in the line of "Total Profit" in this table but belongs to the tax regulations.
6. In line 6, "preferential amount of tax-free income, reduced income, income relief, etc.": fill in the accumulated amount of tax-free income, reduced income, income relief, etc. in this year.
The Bank shall fill in the form according to the List of Preferential Benefits such as Exempted Income, Deducted Income, Income Reduction and Exemption (A20 10 10).
7. Line 7 "Accelerated depreciation (deduction) reduction amount of fixed assets": fill in the accumulated amount of tax reduction this year during the period when the depreciation amount calculated with accelerated depreciation preference for fixed assets is greater than the accounting depreciation amount in the same period.
The Bank filled in this form according to the Schedule of Accelerated Depreciation (Deduction) of Fixed Assets (A20 1020).
8. Line 8: "Make up the losses of previous years": Fill in the accumulated amount of this year that the taxpayer has made up the losses of previous years before the enterprise income tax according to the tax regulations as of the end of the tax period. According to the Notice of the Ministry of Finance and the State Administration of Taxation on Extending the Loss Carry-over Period of High-tech Enterprises and High-tech SMEs (Cai Shui [20 18] No.76), as of 20 1 month 1 day, enterprises with the qualifications of high-tech enterprises or high-tech SMEs in that year are qualified.
When line 3+4-5-6-7 in this table is ≤0, this line = 0.
9. Line 9 "Taxable income determined according to the average amount of taxable income in the previous tax year": The taxpayer who chooses "prepayment according to the actual profit" as the prepayment method shall fill in the form according to the calculation results of relevant lines in this form, line 9 = line 3+4-5-6-7-8; For taxpayers who choose "advance payment according to the average amount of taxable income in the previous tax year", fill in the accumulated amount of this year calculated according to the average amount of taxable income in the previous tax year.
10. "Tax rate (25%)" in line 10: 25% is required.
1 1. Line 1 1 "Income tax payable": fill in according to the calculation results of relevant lines. Row 1 1 = row 9× 10, and row1≥0.
12. Line 12, "Income tax reduction and exemption amount": fill in the accumulated amount of corporate income tax reduction and exemption enjoyed by taxpayers in accordance with tax regulations this year as of the end of the tax period.
The Bank fills in this form according to the List of Preferential Income Tax Reduction and Exemption (A20 1030).
13. Line 13, "Actual paid income tax amount": fill in the accumulated amount of enterprise income tax paid by the taxpayer in the previous month (quarter) according to tax regulations.
The project department directly managed by the head office of a construction enterprise, which is established across regions, has paid the enterprise income tax in advance to the local competent tax authorities in accordance with the tax regulations. The amount is not filled in this bank, but in line 14 of this table.
14. Line 14 "Prepaid (levy) income tax amount for specific business": fill in the accumulated amount of enterprise income tax paid in advance to the competent tax authorities in the place where the project is located by the project department directly managed by the head office of the construction enterprise.
The amount reported by the Bank in the current period shall not be less than the amount reported in the previous period of this year.
15. Line 15, "Income tax payable in the current period as determined by the tax authorities": according to different prepayment methods, fill in the form according to different situations:
Taxpayers who choose "advance payment according to actual profit" and "advance payment according to the average amount of taxable income in the previous tax year" are calculated and filled in according to the relevant rows in this form. Line 15 = line11-kloc-0/3-14, when line11-/kloc-0. Among them, the enterprise income tax income belongs to the branches of the central government and prepays the enterprises in proportion, as well as the branches of prepaying enterprises in proportion in the same province (autonomous regions, municipalities directly under the central government and cities with separate plans). Line 15 = line1/kloc-0 × local prepayment ratio-line12× local prepayment ratio-line 13-line 14, when line1
Taxpayers who choose "advance payment according to other methods determined by the tax authorities" shall fill in the amount of enterprise income tax payable in this period.