1. The enterprise shall fill in this form when filing the preferential items of enterprise income tax with the tax authorities. The enterprise shall be responsible for the authenticity and legality of the contents of the filing form and the attached materials.
Two, enterprises at the same time to record a number of preferential items, or record different preferential items under the same preferential item, it should be filled in this form. "Year" shall be filled in according to the tax year of the preferential items submitted by the enterprise for the record.
Iii. Taxpayer identification number and taxpayer name: Fill in according to the contents stated in the tax registration certificate issued by the tax authorities.
4. Name of preferential items: Fill in the name of preferential items of enterprise income tax issued by the tax authorities.
V. Filing method: You can enjoy the preferential items from the monthly (quarterly) prepayment period. If the enterprise files the enterprise income tax in the monthly (quarterly) prepayment period, select "Monthly (quarterly) prepayment period filing". For the preferential items that can be enjoyed after the end of the year, if the enterprise files in the settlement period, choose "filing in the settlement period". For the preferential policies that you can choose to enjoy in advance on a monthly (quarterly) basis, if the enterprise fails to file as required, it shall not enjoy the preferential items when paying taxes in advance. However, enterprises can enjoy this preferential item when settling accounts, and choose "filing the settlement period".
Six, enjoy the preferential period: fill in the start and end time of the enterprise can enjoy the preferential items. In the case of regular tax reduction and exemption, if the preferential period exceeds one tax year and there is a clear start and end time, fill in the corresponding start and end period. If it does not belong to regular tax reduction or exemption, or there is no clear start and end time, fill in the year 1 month 1 day (fill in the date of establishment of new enterprises) to1February 3 1 day.
Seven, the main policy basis: fill in the main tax policy documents to enjoy preferential matters, including the tax policy document name and document number. If there are multiple "main policy bases", the policy bases directly related to the preferential items shall be filled in, with a maximum of two.
8. Approval documents (certificates) with relevant qualifications: if the enterprise enjoys preferential items and should have relevant qualifications according to the regulations, fill in the documents approved by the relevant departments or certificates issued, including the name and document number (number) of the documents (certificates). According to the regulations, if you do not need to obtain the above approval documents (certificates) to enjoy the preferential items, fill in "None". Documents (certificates) include but are not limited to the following certificates: high-tech enterprise certificate, animation enterprise certificate, integrated circuit production enterprise certificate, software enterprise certificate, resource comprehensive utilization certificate, non-profit organization certificate, offshore fishing license certificate, etc.
9. Validity period of documents (certificates): Fill in according to the validity period specified in the approval documents (issuance of certificates).
X. Description of relevant information: briefly summarize the specific contents of preferential items, such as "tax exemption for vegetable planting" and "three exemptions and three reductions for investment in highway construction". Where an enterprise needs to conform to a specific industry and scope stipulated by the state for filing preferential items, or implement catalogue management for preferential items and have restrictions or prohibitions on the projects it engages in, the enterprise shall clearly state which specific industry and scope its business conforms to or which specific industry and project in the catalogue, or which project is not restricted or prohibited by the state. Specific industries, scopes and directories include but are not limited to the following directories: the scope of primary processing of agricultural products enjoying preferential corporate income tax policies (for Trial Implementation), the directory of industrial structure adjustment guidance, the directory of preferential corporate income tax for public infrastructure projects, the directory of preferential corporate income tax for environmental protection, energy-saving and water-saving projects, the high-tech fields supported by the state and the directory of preferential corporate income tax for comprehensive utilization of resources. Where preferential items have restrictions on leasing and contracting, the enterprise shall explain the situation. Small and low-profit enterprises should explain the number of employees and total assets. For the provinces and cities that collect the number of employees and total assets by completing the tax return, this column can no longer be filled in.
XI. List of materials submitted: In accordance with the provisions of the tax authorities on filing management, the enterprise shall fill in according to the actual information attached.
Twelve, the tax authorities shall, after receiving this form and the attached materials, check whether the contents of the enterprise are complete and whether the attached materials are consistent with the contents of the "list of materials submitted by enterprises" column in the table. After verification, the handling personnel of the tax authorities shall sign and affix the seal of the accepting tax authority (or special business seal). The receipt and seal of the agent of the tax authorities indicate that the tax authorities have actually collected the filing materials, but it does not mean that the filing materials of the recognized enterprises are true and legal.
XIII. This form is in duplicate. After being accepted by the tax authorities, one copy shall be kept by the tax authorities as the filing certificate.
The table format is shown below:
Enterprise income tax is a tax levied on the production and operation income and other income of domestic-funded enterprises and business units in China. The scope of taxpayers is larger than the corporate income tax. Taxpayers of enterprise income tax refer to all domestic-funded enterprises or other organizations in the People's Republic of China that practice independent economic accounting, including the following six categories: (1) state-owned enterprises; (2) Collective enterprises; (3) private enterprises; (4) Joint venture; (5) Joint-stock enterprises; (6) Other organizations with income from production and operation and other income. The object of enterprise income tax is the income obtained by taxpayers. Including sales of goods, provision of labor services, transfer of property, dividends, interest, rental, royalties, donations and other income.
Enterprise income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other income-earning organizations in the People's Republic of China with their production and operation income as the tax object. As a taxpayer of enterprise income tax, he should pay enterprise income tax in accordance with the Enterprise Income Tax Law of the People's Republic of China. Except for sole proprietorship enterprises and partnership enterprises.
Source: Baidu Encyclopedia: Enterprise Income Tax