Please ask how to fill in the detailed statement of enterprise income tax to make up for losses

Column 11 of line 6 can be carried forward to future years, and the loss ( ) is changed to a positive number.

Line 7 can be carried forward to the total loss amount of the following year ( ) to a positive number.

The changes here do not affect other tables.

I don't know, you still have to ask the tax officer for such a complicated question.

There is a table of increases, you can forcibly increase a amount, as long as the number is larger, you can see if the tax is not agreed.

It's obviously a loss, why change it to a positive number?

You can ask the tax officer who told you to change it to a positive number so that you don't get into trouble.

Appendix 4 "Enterprise Income Tax Loss Compensation Schedule" filling instructions.

1. Scope of application.

This form is applicable to resident taxpayers who are subject to audit and levy enterprise income tax.

2. Basis and content of filling.

In accordance with the Enterprise Income Tax Law of the People's Republic of China and its implementing regulations, relevant tax policies and regulations, fill in the amount of unmade losses before tax incurred in the current tax year and the first five years of the current tax year.

3. Instructions for filling in the relevant items.

1.Column 1 "Year": Fill in the calendar year. Lines 1 to 5 are reversed from line 6 to 5 years, and line 6 is the reporting year.

For your company.

2.Column 2 "Profit or Loss": The amount of "Tax Adjusted Income" on line 23 of the main form (the loss is indicated by " ").

3.Column 3 "Recoverable losses transferred into merger and division enterprises": fill in the amount of losses allowed to be deducted before tax in accordance with tax regulations for business mergers and divisions, as well as the amount of losses that have not been made up for by branches before 2008 calculated and paid by independent taxpayers after the consolidated tax payment according to tax regulations.

denoted by " ".

4.Column 4 "Recoverable income for the year": The amount is equal to the sum of columns 2 and 3.

5.Column 9 "Loss recovery for prior years": The amount is equal to the sum of columns 5 6 7 8. (Column 4 is a positive number, leave it blank).

6.Column 10, lines 1 to 5, "Actual losses of prior years made up in the current year": The amount in line 24 of the main table is reported to cover the outstanding losses of the previous five years in turn.

7.Line 6, column 10, "Actual amount of prior years' losses actually made up in the current year": the amount is equal to the sum of columns 10 from lines 1 to 5 (total of 6 lines and 10 columns Total of 4 columns in 6 rows).

8.Column 11, lines 2 to 6, "Losses that can be carried forward to future years": Fill in the amount of losses that have not been fully covered in each year after the losses in the previous five years have been covered by the data in line 24 of the main table for the current year, and the amount of losses that have not been covered in the current year.

11 columns Absolute value of 4 columns 9 columns 10 columns (the number of rows greater than zero in the fourth column is not filled).

9.Line 7, column 11, "Total losses that can be carried forward to future years": Fill in the total of column 11 from lines 2 to 6.

Fourth, the relationship between tables.

Row 6, column 10, main table row 24.

You fill it out slowly according to this instruction, I don't have time to help fill it out. I have more than a dozen to do!

Legal Analysis: Instructions for Filling in the Detailed Statement of Corporate Income Tax to Cover Losses: "Annual":

Fill in the Gregorian calendar year. "Domestic income for the year": the amount on lines 19-20 of Form A100000 on line 11.

Loss amount transferred out of the division": fill in the qualified loss amount transferred out of the enterprise division in accordance with the special tax treatment provisions of enterprise restructuring in the current year. Wait a minute.

If a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by the establishment or place in China, as well as the income that occurs outside China but has an actual connection with the institution or place established by the non-resident enterprise.

If a non-resident enterprise has not set up an institution or place in China, or if it has established an institution or place but the income obtained has no actual connection with the institution or place it has established, the company shall pay enterprise income tax on its income in China.

The content production of various ** in the accounting industry is often encountered by accountants in the process of work, and it is necessary to fill in the relevant content correctly, many accountants do not know much about the content of **, especially the more complex content in the schedule.

Column 1 "Year": Fill in the Gregorian calendar, and then work backwards from line 6 to line 1 to fill in the previous year.

Column 2 "Tax Adjusted Income", fill in line 6: Form A100000, line 19 "Tax Adjusted Income".

Line 20: "Income tax deduction".

0；Table A100000, line 19, "Tax-adjusted income".

Column 3 "Recoverable loss transferred in (transferred out) by merger and division": fill in the amount of recoverable loss transferred out in accordance with the special tax treatment provisions of enterprise reorganization.

Column 4 "Recoverable loss for the year": Column 2.

At 0, the amount = column 2 + column 3, otherwise = column 3. "Amount covered for losses in previous years": Enter the amount of profit covered in previous years.

Column 10 "Actual loss of previous years made up in the current year" line 1 5: When filling in the profit of the current year, use the "tax-adjusted income" of the current year in column 2 of line 6 to make up the loss that has not been made up in the previous five years.

Column 10 "Actual amount of losses made up in previous years during the year", line 6: amount = total of column 10, line 1 5, enter line 22 of current year table A100000.

Column 11 "Amount of loss that can be carried forward to future years" line 2 6: Fill in the amount of the loss that has not been fully covered by the silver mining in the previous four years of the current year and the amount of the loss in the current year.

Column 11 "Total losses that can be carried forward to future years" line 7: Enter the total number in column 11, line 2 6.

It should be noted that the losses incurred by the enterprise in the current year can be carried forward to the following years and made up with the income of the following years, but the carry-forward period shall not exceed five years. In other words, the loss in 2013 can only be made up by the annual income, and if the loss in 2013 has not been made up by the end of 2018, it cannot be made up by the income of the year and subsequent years, and can only be made up after tax.

According to Article 18 of the Enterprise Income Tax Law of the People's Republic of China, the losses incurred in the tax year of an enterprise are allowed to be carried forward to the following years and made up with the income of the following years, but the maximum carry-forward period shall not exceed five years. Covering losses is only applicable to enterprises that audit and levy enterprise income tax.

The assessment of the taxable income rate to levy enterprise income tax is because your enterprise account books are not sound, so the verification and collection will be adopted, and according to the "Measures for the Verification and Collection of Enterprise Income Tax (Trial)", there is no content on making up for losses, that is, it is not allowed to make up. Therefore, the uncovered losses in 07 were not made up in 10 years, and they can be made up in 11 years.

It can be made up, regardless of the approved collection and audit collection, it will not affect the income tax compensation. However, the loss in 07 has been made up in 2010, and the taxable income in 2010 is 200,000, and the taxable income in 2011 is 180,000 (if there are no tax adjustments). Personal opinion, for reference only.

According to the policy, the losses incurred can be covered by the profits of the following years, and the maximum period cannot exceed 5 years. The loss in 2008 can be made up by the profit in 2009, and the amount of compensation is 3,000 yuan. Up to now, your unit can only use the 3,000 yuan of profit in 2009 to make up for the loss in 2008, the amount is 3,000 yuan, but the income tax final settlement period has passed, that is, your company should file with the tax authorities before May 30, 2010 to make up for the loss of the previous year.

Subsequent waivers are deemed to be waived. I'm afraid that up to now, the losses of your unit in 08 and 10 years can only be made up by the profits of the following years. If there is a profit in 2011, it can make up for the loss in 08 or 09, but it must be filed with the tax authority during the reconciliation period. Remember!