First of all, before that, we need to know two necessary conditions for enjoying 15% enterprise income tax.
1. The main business of the enterprise should be in the preferential enterprise income tax catalogue of Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone.
2. The main business income of the enterprise accounts for more than 70% of the total income of the enterprise.
Second, the application process
Qianhai taxpayers should calculate and fill in the preferential tax amount of Qianhai enterprise income tax in the corresponding bank when the enterprise income tax is paid in advance quarterly and settled annually.
Among them, in quarterly prepayment, the preferential amount of "actual profit" * 10% in line 13 of the monthly (quarterly) prepayment tax return for enterprise income tax (Class A) is filled in line 13.
At the time of annual settlement, the preferential amount of * 10% of the taxable income in line 23 of the annual enterprise income tax return (Class A) shall be filled in line 26 of the schedule "A 107040 list of preferential income tax reduction and exemption", "Enterprises in Hengqin New District, Pingtan Comprehensive Experimental Zone and Qianhai Shenzhen-Hong Kong Modern Service Cooperation Zone".
Third, preferential management.
Qianhai enterprise income tax preferential filing management adopts the method of "reporting on behalf of editing".
(1) Filing method
When an enterprise makes quarterly advance payment and annual final settlement of enterprise income tax, it completes filing and registration by filling in the corresponding preferential items in the declaration form, and the filing materials are kept by taxpayers themselves for future reference.
(2) Filing materials
Taxpayers who enjoy preferential tax policies for enterprise income tax in Qianhai shall keep the following information for future reference when making annual final settlement of enterprise income tax:
1, annual enterprise income tax return;
2. Annual financial statements;
3. Relevant service contracts corresponding to the main business income;
4. If there is pre-approval or business qualification in the industry, the relevant approval documents or business license documents shall be retained.
Fourth, for industries that are difficult to define.
After the annual settlement, if it is difficult to define whether the main business of the enterprise belongs to the Preferential Catalogue of Enterprise Income Tax in Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone (hereinafter referred to as the Preferential Catalogue), the competent tax authorities may require the enterprise to provide the certification documents issued by Qianhai Administration.
As we all know, there are four categories of preferential catalogues, namely, modern logistics, information services, scientific and technological services and cultural and creative industries. However, not all sub-sectors under the industry are well differentiated, because the preferential catalogue is too general. Here, the author found a detailed list from Qianhai Industrial and Commercial Bureau. Entrepreneurs must first compare whether their main business is on this list.
Key Points and List of Materials for Identifying Preferential Industries of Enterprise Income Tax in Shenzhen Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone
(1) Applicable object
The enterprise has completed the annual final settlement and received a written notice from the tax authorities requesting the identification of preferential industries.
(2) Information required to apply for preferential income tax for Qianhai enterprises.
1, application form for the recognition of preferential enterprise income tax industries in Qianhai Shenzhen-Hong Kong Modern Service Industry Cooperation Zone;
2. 1 copy (original) of the notice issued by the tax authorities to provide proof that the main business belongs to the preferential catalogue;
3. Business license of enterprise (1 copy);
4. Tax registration certificate (copy1);
5. The audit report or financial statement of the previous year declared by the enterprise (original1);
6. If the industry needs pre-approval or franchising, provide relevant administrative license documents (1 copy, original inspection); If pre-approval is not involved, it may not be provided;
7. Service contract corresponding to main business income (1 copy, original inspection);
8. Other materials required by different industry categories;
9. Other materials that can prove that the main business income conforms to the preferential scope.
For industries that are difficult to define, Shenzhen Qianhai Administration will give a reply within 15 working days after Qianhai enterprises apply. Enterprises that do not meet the preferential scope of enterprise income tax will also be notified in writing.
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