Legal subjectivity: enterprise income tax should be paid in advance according to the actual quarterly profit; The head office and branches are organized in advance on the spot; The income from the sales of houses that have not been transferred shall be recognized in advance of income tax; The income tax of small and micro enterprises needs to be paid in advance according to the situation. The enterprise income tax should be paid in advance according to the actual quarterly profit. Recently, when the tax authorities audited the equity transfer behavior of an investment enterprise, they found that the enterprise completed an equity change procedure in June 20 14 and obtained an income of 6 million yuan. However, when the enterprise declared in the second quarter, it did not include this income in the total quarterly income to pay enterprise income tax in advance. It turns out that the financial staff of this enterprise will not generate a large amount of income in the second half of the year. If the income of 6 million yuan is calculated in advance in the second quarter, the tax burden of the enterprise in the second quarter will be heavier, and the tax payable will be less than the prepaid tax when the year-end settlement is made. Therefore, the income will be included in the total income to calculate the tax when the annual settlement is made. The tax official pointed out that this treatment is incorrect. According to the "Regulations on the Implementation of the Enterprise Income Tax Law", the advance payment of enterprise income tax on a monthly or quarterly basis shall be specifically approved by the tax authorities. When an enterprise pays enterprise income tax monthly or quarterly according to Article 54 of the Enterprise Income Tax Law, it shall pay in advance according to the actual monthly or quarterly profit; If it is difficult to pay in advance according to the actual monthly or quarterly profit, it may be paid in advance according to the monthly or quarterly average amount of taxable income in the previous tax year, or by other methods recognized by the tax authorities. Once the prepayment method is determined, it shall not be changed at will within the tax year. Since the above-mentioned enterprises have not applied to the tax authorities for other prepayment methods in advance, they should pay enterprise income tax in advance according to the actual profit of each quarter. When the annual remittance and payment are settled, if the enterprise income tax payable in the whole year is less than the prepaid tax, the overpaid tax can be applied for tax refund, or it can be offset against the subsequent annual tax. In recent years, a municipal concrete group company in Jiangning has set up 16 branches in and out of the province with the radiation of the market. Mr. Zhong, the financial manager, often doesn't know where to declare the corporate income tax of the group's head office and branches, so he often goes to the tax bureau for advice. The situation encountered by Mr. Zhong is universal. According to the relevant regulations, if a resident enterprise establishes a branch without legal person status across regions in China (referring to provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning), the resident enterprise is a cross-regional consolidated tax paying enterprise. Summary tax paying enterprises implement the management measures of enterprise income tax collection, which are "unified calculation, hierarchical management, local prepayment, summary liquidation and fiscal transfer". Summarize the enterprise income tax calculated by the taxpayer in accordance with the provisions of the Enterprise Income Tax Law, including the prepaid tax and the tax refund payable, and 50% shall be shared among the branches, and each branch shall handle the payment or refund of the treasury on the spot according to the shared tax; 50% shall be paid by the head office. The head office shall report 50% of the income tax payable by the enterprise in this period in advance on the spot within 15 days after the end of each month or quarter. The head office shall share the other 50% of the enterprise income tax payable in this period among the branches according to the proportion that each branch should share, and notify each branch in time; Branches shall report the income tax amount they share in advance on the spot within 15 days from the end of each month or quarter. According to the actual profit of the current period, the consolidated tax paying enterprise shall calculate the prepayment amount of enterprise income tax of the head office and branches according to the prescribed prepayment allocation method, which shall be paid locally by the head office and branches respectively; If it is difficult to pay in advance according to the actual profit within the specified period, it can also be based on112 or 1/4 of the taxable income of the previous year. Once the prepayment method is determined, it cannot be changed in the current year. The key point here is that the branches only refer to the second-level branches with the main production and operation functions, and the branches below the third level do not implement local prepayment and should be included in the management of the second-level branches. The income from the sales of untransferred houses needs to be recognized in advance of income tax. Recently, the tax officials of Qixia Local Taxation Bureau found in their risk response that the financial statements of a real estate development company showed that the company sold a self-owned property to the outside world in the second quarter of 20 14, and signed a formal sales contract. The price of the house was 34 million yuan, and the buyer had paid 30 million yuan, but the property rights had not been transferred. On July 20 14, the company did not declare the income when the enterprise income tax was paid in advance, because the financial personnel of the enterprise thought that it was necessary to confirm the income and pay the enterprise income tax in advance after the property right was transferred. In this regard, tax officials explained that unless otherwise stipulated in the enterprise income tax law and the implementation regulations, the confirmation of enterprise sales revenue must follow the accrual basis principle and the principle that substance is more important than form. When an enterprise sells goods that meet the following conditions at the same time, it shall confirm the realization of income: 1, the contract for the sale of goods has been signed, and the enterprise has transferred the main risks and rewards related to the ownership of goods to the buyer; 2. The enterprise has neither retained the right of continuous management, which is usually associated with ownership, nor implemented effective control over the sold goods; 3. The amount of income can be measured reliably; 4. The cost of the seller that has occurred or will occur can be reliably accounted. Therefore, for the disposal of the company's own real estate, although it has not been transferred in the second quarter, that is, the ownership of assets has not changed in form, according to the requirements of the accrual principle and the principle that substance is more important than form, as long as the income recognition conditions in the above notice are met, it should be included in the total taxable income of enterprise income tax as property transfer income. The new Monthly (Quarterly) Prepaid Tax Return for Enterprise Income Tax was launched on July 1 this year. A graphic design company in Nanjing is an audit-collecting enterprise, which meets the preferential conditions for small-scale and low-profit enterprise income tax. After the National Day holiday, the company's tax staff consulted Qinhuai Local Taxation Bureau. The taxable income of the enterprise last year was 90,000 yuan. When the enterprise income tax was paid in advance in the third quarter in 10, the accumulated actual profit this year was 80,000 yuan. So how to pay the enterprise income tax in advance and fill in a new declaration form? Qinhuai Local Taxation staff explained to it that small-scale and low-profit enterprises collected by audit should distinguish the details when paying the enterprise income tax in advance If the taxable income in the previous tax year was less than100000 yuan (including100000 yuan), and the accumulated actual profit in advance this year did not exceed100000 yuan, the tax relief enjoyed was 15% of the actual profit; If the taxable income in the previous tax year is less than100000 yuan (including100000 yuan), and the taxable income in the previous tax year is more than100000 yuan, but not more than 300000 yuan, the accumulated actual profit in advance will exceed100000 yuan, but not more than 300000 yuan. Small and low-profit enterprises with taxable income of less than 300,000 yuan (including 300,000 yuan) in the previous tax year shall not enjoy preferential relief if the accumulated actual profit exceeds 300,000 yuan in advance. The taxable income of the company last year was 90,000 yuan, and the accumulated actual profit this year was 80,000 yuan. According to the above regulations, when the enterprise income tax in the third quarter is paid in advance, the tax reduction can be 15% of the actual profit, and the enterprise income tax to be paid in advance is 10% of the actual profit, which is 8,000 yuan. At the same time, the staff reminded that the new prepayment declaration form listed "income tax reduction and exemption for qualified small and low-profit enterprises" in line 14, and small and micro enterprises should fill in the income tax reduction and exemption. Recently, Pukou Local Taxation Bureau held a training on preferential tax policies for small and meager profit enterprises in the "Taxpayer School", focusing on the tax reduction and exemption policy, tax collection management and how to fill in the declaration form. After learning about the new policy, Accountant Wang of a catering management company in Nanjing asked the tax official: "Please help me to see if our company meets the requirements. What should I do if I don't fill in the tax exemption? Can I declare it again?" After verifying the situation of the company, the tax official told Accountant Wang: "From 20 14, all small-scale low-profit enterprises (including those that adopt the methods of audit collection and approved collection) that meet the prescribed conditions. All the indicators of your enterprise meet the requirements of small-scale low-profit enterprises, and you can't enjoy preferential tax treatment because of the approved collection in previous years. However, starting from this year, the state has expanded the scope of preferential treatment, and you can also enjoy preferential treatment for small and meager profit enterprises! " Legal Objectivity: Law of the People's Republic of China on the Administration of Tax Collection Article 31 Taxpayers and withholding agents shall pay or remit tax within the time limit specified by laws and administrative regulations or determined by tax authorities in accordance with laws and administrative regulations. Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone the payment of taxes for a maximum of three months.