Extended reading: Instructions for filling in the questionnaire on enterprise tax reduction and exemption
I. Scope of investigation
1. enterprise scope definition. All legal person enterprises, except all units involved in the calculation of individual industrial and commercial households, are within the scope of tax reduction and exemption statistical investigation. Including corporate enterprises that have been confirmed to enjoy tax reduction and exemption and corporate enterprises that have not enjoyed tax reduction and exemption.
2. Definition of the concept of tax reduction and exemption. Tax reduction and exemption refers to a kind of preferential tax measures that the tax law stipulates to reduce or exempt the tax burden for a certain part of specific taxpayers or tax recipients, including tax rate reduction, tax base reduction and tax amount reduction. Specifically, it includes pre-tax relief and refund relief for declared and approved, non-declaration and non-approval. Among them, the pre-tax relief includes income tax plus deduction, tax arrears, and raising the threshold for individual industrial and commercial households. Refund relief includes tax refund after approval by the tax authorities (that is, refund after levy) and turnover tax after approval by the financial department. In the investigation of tax reduction and exemption in 20 10, tax expenditures such as input tax deduction of value-added tax on fixed assets were also included. Excluding export tax rebate.
3. Definition of relief methods. The tax reduction and exemption in this survey can be divided into two categories: pre-tax reduction and exemption and refund. "Pre-tax reduction and exemption" refers to the tax directly reduced or exempted without collection and storage, including tax arrears deduction; "Refund and exemption" refers to the refund and exemption that has been collected and put into storage but passed the examination and approval, including the refund and exemption on demand by the tax department, other refund and exemption by the tax department and the refund and exemption on turnover tax approved by the financial department.
4. Definition of tax categories. This survey only involves all kinds of taxes collected and managed by the tax authorities, including deed tax and farmland occupation tax collected and managed by the local tax bureau, excluding customs duties, tonnage tax of ships, tax on imported products collected by the customs, and excluding various non-tax revenues.
Second, the explanation of listed items
1. "taxpayer name" and "taxpayer identification number" shall be filled in according to the relevant contents of tax registration; "Registration type (code)" and "industry (code)" strictly implement national standards. If the enterprise has multiple main projects, it shall be filled in according to the industry with the largest amount of actual tax reduction or exemption in the current period.
2 "Current sales (business) amount" refers to the income obtained from the production and operation of the enterprise, including "main business income" and "other business income"; "Total current profits" are pre-tax profits, all of which are generated from the profit statement of the enterprise.
3. "Taxes payable in the current period" and "actual taxes paid in the current period" shall be reported according to the financial data of the enterprise. "Taxes payable in the current period" refers to all taxes payable by the enterprise in the current period (including the actual tax reduction or exemption in the current period); "Actual tax paid in the current period" refers to all taxes actually paid by the enterprise in the current period, including the payment of taxes owed in previous years. The "tax payable in the current period" and "actual tax paid in the current period" in the table shall be collected according to the national tax and local tax respectively, and shall be filled in after adding up.
4. The "actual tax relief in the current period" in this table refers to the tax relief actually enjoyed by enterprises in the current period. Among them, "pre-tax relief" refers to the tax directly reduced or exempted without collection and storage (including deduction); "Refund and exemption" refers to the refund and exemption that has been collected and put into storage but passed the examination and approval, including the refund and exemption upon demand, other refund and exemption from the tax department and the refund and exemption of turnover tax approved by the financial department. Those that have been approved but have not actually returned (or deducted) in the current period are not counted in the current year.
5 "The starting time for enterprises to enjoy tax reduction or exemption" refers to the starting year for taxpayers to enjoy a tax reduction or exemption policy. If the law stipulates that the effective implementation year of a tax reduction or exemption policy is from 2005, and a taxpayer has enjoyed this preferential tax reduction or exemption policy since 2008, then "2008" should be selected or filled in this column (no month should be filled in).
Third, the method of filling in the form
1. The Questionnaire on Tax Reduction and Exemption for Enterprises shall be filled in by all corporate taxpayers separately. If the enterprise tax payment is managed by the state and local tax, it should be calculated separately according to the taxes managed by the state and local tax, and reported to the state and local tax authorities respectively.
2. When an enterprise taxpayer who enjoys tax reduction or exemption fills in the Questionnaire on Tax Reduction or Exemption for Enterprises, it should compare the Classification and Code Table of Tax Reduction or Exemption, and calculate item by item and fill in the form item by item according to the specific tax reduction or exemption policies enjoyed. First of all, the tax types involved should be determined; Secondly, determine the categories and subcategories of tax relief projects involved under this tax, as well as the specific tax relief policy number and tax relief code; Finally, according to the specific tax reduction and exemption policies, fill in the form after calculation.
If an enterprise enjoys multiple tax reduction and exemption policies, and some policies involve multiple taxes such as value-added tax, business tax and enterprise income tax, the tax reduction and exemption of the specific tax reduction and exemption policies involved in the above taxes should be calculated separately when reporting, and then the branches should report them item by item under the column of "Item" of the Enterprise Tax Reduction and Exemption Questionnaire.
Enterprise taxpayers who do not enjoy tax reduction or exemption must fill in the taxpayer name, taxpayer identification number, registration type (code), industry (code), contact person, telephone number, total profit in the current period, sales (business) amount in the current period, tax payable in the current period and tax paid in the current period, and do not fill in the information of tax reduction or exemption. Return the Enterprise Tax Reduction and Exemption Questionnaire to the competent tax authorities.
3. In the "Item" column of the Enterprise Tax Reduction and Exemption Questionnaire, you only need to fill in the relevant tax reduction and exemption codes according to the Tax Reduction and Exemption Classification and Code Table, and you don't need to fill in the specific file name or file number.
4. The Classification and Code Table of Tax Reduction and Exemption lists the current tax reduction and exemption policies, and divides them into several tax reduction and exemption items under the relevant taxes for reference when calculating and reporting. At the same time, under each tax category, the item of "Other Tax Preferences" has been set up for the supplement. If the tax reduction and exemption policies enjoyed by the enterprise are not listed, please fill the tax reduction and exemption in the "Other Tax Preferences" item under the relevant taxes.
Four, the calculation formula of tax relief before levy
In order to facilitate the calculation of tax relief before levy, some basic calculation formulas are listed for reference.
(1) Value-added tax
1. When ordinary taxpayers collect normally,
Tax Exemption = Tax Exempted Sales /( 1+ Applicable Tax Rate) * Provincial Industry Tax Burden (selected from Annex 7)
2. When the general taxpayer collects in a simple way,
Tax reduction amount = sales of goods /( 1+ applicable tax rate) * provincial industry tax burden (selected from Annex 7)-sales of goods /( 1+ collection rate) * collection rate.
Goods sales /( 1+ applicable tax rate) * provincial industry tax burden (selected from Annex 7)-goods sales /( 1+ collection rate) * It is meaningless when the collection rate is ≤0.
3. Small scale taxpayers
Tax Exemption = Tax Exempted Sales /( 1+ Collection Rate) * Collection Rate
4. Others
(1) For ordinary taxpayers selling their used fixed assets that are not deductible and the input tax is not deductible as stipulated in Article 10 of the Regulations, the preferential value-added tax is levied at a rate of 4% in a simple way.
Tax reduction amount = tax payable amount
(2) Small-scale taxpayers (except other individuals) who sell their used fixed assets shall be subject to the preferential value-added tax at a reduced rate of 2%.
Tax reduction amount = sales including tax /( 1+3%)*(3%-2%)
(3) Taxpayers selling second-hand goods shall be subject to the simplified method of halving the value-added tax at the rate of 4%.
Tax reduction of general taxpayers = tax payable
Tax reduction for small-scale taxpayers = sales including tax /( 1+3%)*(3%-2%)
(2) Consumption tax
1. Ad valorem tax relief = sales × tax rate × relief range
2. Amount of tax relief = amount of tax relief × unit tax.
(3) Enterprise income tax
1.
Tax relief = payable income tax × relief range
2. Under the mode of tax rate reduction and exemption
Tax relief = taxable income × (statutory basic tax rate-applicable tax rate)
3. Under the tax-based relief mode
For non-taxable income, tax-exempt income and tax-exempt income, the enterprise shall, according to 25% or other applicable tax rates, convert them into tax relief and report them. In view of the fact that there are many contents of pre-tax deduction of income tax, some policy documents are issued by industries or even enterprises, so it is difficult to grasp them one by one and give a unified calculation formula. Taxpayers should fill them in according to the actual situation.
(4) Local taxes such as business tax.
1.
Tax relief for property tax, stamp duty, land value-added tax and urban construction tax = tax payable × relief range
Tax relief for urban land use tax and travel tax = tax relief basis × applicable unit tax.
2. Under the mode of tax rate reduction and exemption
Tax relief = tax basis × (basic tax rate-applicable tax rate)
3. Under the tax-based relief mode
Tax relief = tax basis × applicable tax rate