1. This form is applicable to resident taxpayers who declare enterprise income tax by means of audit collection, and non-resident taxpayer, which has established an institution in China to pay enterprise income tax in advance (quarterly).

Second, the header items:

1, "tax payment period": the "tax payment period" filled in by taxpayers is from Gregorian calendar 1 to the last day of the current month (quarter). The "tax period" for taxpayers to start business in the middle of the year is from the beginning of the current month (quarter) to the end of the quarter, and the next month (quarter) is filled in according to normal conditions.

2. "Taxpayer identification number": fill in the tax registration certificate number code issued by the tax authorities (15 digits).

3. "Taxpayer's name": the full name of the taxpayer on the tax registration certificate.

Three. Report in each column

1, line 2-line 9 "advance payment according to facts" Taxpayer: fill in the column "Current amount", and the data is from the first day to the last day of the current month (quarter); Fill in the "Cumulative Amount" column. The data is the accumulated amount of taxpayers from 65438+ 10 1 this year to the last day of this quarter (or this month). Taxpayer's income tax payable (refund) in this period is the data of "Income tax payable (refund)" in line 9 of "Cumulative Number".

2. Taxpayer 1 1 paid in advance according to the average amount of taxable income in the previous tax year, and taxpayer 14 paid in advance according to other methods determined by the tax authorities: 1 1 4 in the form.

Four. Reports from other banks

The structure of the table is divided into two parts:

1. The first part is the line from 1 to 16. Taxpayers should report separately according to their own prepayment declaration methods, including branches established by non-resident enterprises: taxpayers who actually prepay should report lines 2 to 9; Fill in lines 1 1 to 14 for taxpayers who paid in advance according to the monthly or quarterly average amount of taxable income in the previous year; For taxpayers who pay in advance in other ways recognized by the tax authorities, fill in line 16.

2. The second part is from line 17 to line 22, and the head office that implements summary tax payment will fill in lines 18 to line 20 on the basis of filling in the first part; Branches fill lines 20 to 22.