Taxpayers shall truthfully fill in and submit the following relevant materials when handling the annual tax return of enterprise income tax:

(a) the annual tax return of enterprise income tax and its schedule

When taxpayers declare annual income tax, they should submit a complete annual return and fill in all the columns of the tax return. If there is no relevant business, they should fill in blank items or forms. Special attention should be paid to Schedule 3 "Tax Adjustment Table". Whether there is tax adjustment or not, the corresponding column should be truthfully filled in. If there is no tax adjustment, please truthfully fill in 1 column "account amount" and column 2 "tax amount".

Taxpayers who declare online and use IC cards should obtain electronic tax returns for filing, and submit the successfully uploaded paper tax returns to the tax authorities' collection window before 20 1 1.

Taxpayers who declare manually can refer to Annex 4 of this CD or log on to the website of Beijing State Taxation Bureau to download it in duplicate. At the time of declaration, the tax authorities keep one copy and the taxpayers keep one copy.

(2) Financial statements

(3) Relevant information for filing.

(four) the basic situation of the head office and branches, the way of tax collection of branches, and the advance payment of taxes of branches.

(5) If an intermediary agency is entrusted to file tax returns, an agency contract signed by both parties shall be issued, and a report issued by the intermediary agency including tax adjustment matters, reasons, basis, calculation process and amount shall be attached.

(6) If related party transactions are involved, the Annual Report on Related Party Transactions between People's Republic of China (PRC) and China shall be submitted at the same time.

(seven) other relevant information required by the competent tax authorities:

1, for matters examined and approved by the tax authorities, submit a copy of the approval from the tax authorities;

Matters that need to be declared to the tax authorities, and submit relevant filing materials.

2. Tax reduction and exemption enterprises: All enterprises that enjoy various tax benefits of enterprise income tax in 20 10 (i.e. those that have reported relevant items in Appendix V of the annual return) shall submit relevant certification materials of tax reduction and exemption items in the annual return.

3. Tax Refund Enterprise: An enterprise that needs tax refund due to overpayment of enterprise income tax after year-end final settlement shall submit the Application for Tax Refund of Chaoyang District State Taxation Bureau of Beijing and relevant materials for tax refund together with the annual declaration form.

4. Zero-return enterprise: When the audited taxpayer who collects enterprise income tax makes an annual tax return, all the lines in the main table of the tax return except line 26 "tax rate" are zero, or the "total profit" in line 1- 12 is zero or the income after tax adjustment (line 23) is zero.

5. Loss-making enterprises: The reasons for losses shall be explained in detail in writing, signed and sealed by the legal person, and submitted to the competent tax authorities together with the annual tax return.

6. When filling in data in any "other" line of the main table and the schedule, the data of "other" lines shall be filled in in detail one by one, signed by the legal person and stamped with the official seal, and submitted to the competent tax authorities together with the annual tax return.

7. Please refer to the relevant provisions in Part VI of this Guide, Tax Preferences for Enterprise Income Tax, for information on eligible equity investment income and other tax-free income items, such as eligible small-scale low-profit enterprises (including small-scale low-profit enterprises with annual taxable income less than 30,000 yuan), debt interest income, and eligible inter-enterprise dividends.

8 high-tech enterprises that have gone through the formalities of tax reduction or exemption shall submit the following materials to the competent tax authorities after the end of the tax year and before submitting the annual tax return:

(1) Description that the product (service) belongs to the high-tech field supported by the state;

(2) A detailed list of the annual research and development expenses of the enterprise (the total amount in the last three fiscal years) and a description of the proportion of the total research and development expenses in the last three fiscal years to the total sales revenue;

(3) An explanation of the proportion of income from high-tech products (services) to the total income of the enterprise in the current year;

(4) Description of the proportion of scientific and technical personnel with college degree or above in the total number of employees in the enterprise in that year and the proportion of R&D personnel in the total number of employees in the enterprise in that year.

The calculation and reporting caliber of the above information refer to the relevant provisions of the Management Guide for the Identification of High-tech Enterprises.

Enterprises that enjoy the preferential treatment of transitional high-tech enterprises stipulated in the new law shall go through the formalities of tax reduction and exemption and file tax returns in accordance with the above provisions.

9. Non-profit organizations with tax exemption qualifications:

The annual settlement of non-profit organizations with tax-exempt qualifications shall be handled in accordance with the relevant provisions of the Supplementary Notice on Issues Concerning the Identification and Management of Tax-exempt Qualifications of Non-profit Organizations (No.388 [20 10]):

(1) A non-profit organization that has obtained the tax exemption qualification shall submit the following materials at the same time during the validity period of the tax exemption qualification when reporting the final settlement in each tax year:

1, whether the non-profit organization meets the tax exemption conditions in the tax year and is punished by the registration authority;

2. For institutions, social organizations, foundations and private non-enterprise units that have obtained the tax exemption qualification, in addition to explaining whether the tax year meets the tax exemption conditions and whether it is punished by the registration authority, it is also necessary to submit a copy of the annual inspection conclusion issued by the registration authority.