A 107040 is a "detailed list of income tax concessions". Lines 4 and 29 in the table are automatic calculation; Lines 2, 18, and 20 need to fill in corresponding forms before they can be displayed. Other lines are filled in according to the preferential treatment enjoyed by (unit).
"Account amount" in this table refers to the accounting data of taxpayers; "Tax amount" refers to the amount included in taxable income according to tax regulations. It should be noted that, regardless of whether the enterprise has any tax adjustment, please truthfully fill in the "account amount" in this form. 2nd, 12, 15, 16, 17, 18, 2 1 27, 19, 43, 44, 44.
Extended data:
Taxpayers shall, within 15 days after the end of the month or quarter, submit accounting statements, advance income tax returns and relevant tax matters that should be approved or filed by the tax authorities to the local competent tax authorities;
Within forty-five days after the end of the year, submit final accounting statements and income tax returns to the local competent tax authorities, and settle the overdue taxes within five months after the end of the year. If the tax paid in advance exceeds the tax payable, the competent tax authorities shall promptly refund the tax or offset the tax payable in the next year.
It should be noted that:
1 For taxpayers who pay income tax in advance on a monthly or quarterly basis, the tax in the last prepayment period of the tax year shall be declared and paid in advance within 15 days after the end of the year, and it shall not be postponed until the final settlement.
2. If the taxpayer has paid the tax in advance according to the regulations and cannot file the annual enterprise income tax return within the prescribed time limit due to special reasons, he shall file a written application for extension within the reporting time limit, and handle it within the approved time limit after being approved by the competent tax authorities.
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