Consult the Schedule 20 in the annual report of corporate income tax

Summary. The annual report of enterprise income tax refers to the declaration form that needs to be filled in when the enterprise returns every year for the purpose of declaring enterprise income tax. It includes the basic information of corporate taxpayers, financial information, income tax information, etc.

When filling out the annual report of enterprise income tax, you need to pay attention to the following points: 1Fill in the basic information of the enterprise, including the name of the enterprise, taxpayer identification number, registered address, legal representative, etc.

2.Fill in the financial information of the enterprise, including operating income, operating costs, business taxes and surcharges, total profit, net profit, etc. 3.

Fill in the enterprise income tax information, including taxable income, pre-tax deductions, tax deductions, etc. 4.Check whether the information filled in is correct, and submit the declaration after signing and sealing.

Hello! I am a teacher cooperating with the official platform, and your question has been received Oh Brother Mo At present, the annual report of corporate income tax has not yet begun, but if you need to fill it in, you can fill in the corresponding content according to the financial statement, accounting voucher reference code source, etc.

Hello, I am a novice, I want to consult the specific process of enterprise declaration, and what should be done.

It's okay to be wild, I'm also a person who will chain the tomb, it's all like this, because there is more content to fill in, and the annual report will only start next year, and you will have to wait at least until next month to make the annual accounts

The annual report of enterprise income tax refers to the declaration form that needs to be filled in when the enterprise returns every year for the purpose of declaring enterprise income tax. It includes the basic information, financial information, income tax information, etc. of corporate taxpayers. When filling out the annual report of corporate income tax, you need to pay attention to the following points:

1.Fill in the basic information of the enterprise, including the name of the enterprise, taxpayer identification number, registered address, legal representative, etc. 2.

Fill in the financial information of the enterprise, including operating income, operating costs, business taxes and surcharges, total profit, net profit, etc. 3.Fill in the enterprise income tax information, including taxable income, pre-tax deductions, tax deductions, etc.

4.Check whether the information filled in is correct, and submit the declaration after signing and sealing.

This is the general process, so in the entire annual report**, you still need to follow your statements!

Fill in the annual tax return of enterprise income tax: enter the local electronic tax bureau, fill in the financial statement declaration form according to the financial statements prepared by the unit, and submit it; Then select the annual income tax return, click on the attached form to fill in the declaration form, fill in the operating income, operating costs, and total profits of the main form, and the data will be automatically brought into the main form after the attached form is filled.

What is the relationship between the pre-tax deduction regulations and the actual accounting treatment of enterprises?

1) Principle of priority of tax law: When calculating the taxable income, if the financial and accounting treatment of the enterprise is inconsistent with the provisions of tax laws and regulations, it shall be calculated in accordance with the provisions of tax laws and regulations. (Article 21 of the Enterprise Income Tax Law).

In practice, it is also necessary to pay attention to the embodiment of the principle of priority of the tax law in other aspects, such as the contract is written in the sale of the individual income tax generated by the transfer of equity by the individual, but the other party bears this part of the cost, in practice, if the individual income tax is not paid, the tax department will still find the individual to bear the responsibility.

2) The principle of tax law coordination: For the expenses that have been recognized in the financial accounting system and in the actual financial accounting treatment, if they do not exceed the scope and standard of pre-tax deduction stipulated in the "Enterprise Income Tax Law" and relevant tax laws and regulations, the taxable income shall be calculated before the enterprise income tax according to the expenses confirmed by the actual accounting department of the enterprise. Announcement No. 15 [2012] of the State Administration of Taxation

3) The blank principle of the tax law: the specific deduction items that are not clearly stipulated by the tax laws and regulations and the competent financial and taxation departments shall be calculated according to the national financial and accounting regulations on the premise of not violating the basic principles of pre-tax deduction.

How to fill in the attached form of enterprise income tax annual report? In fact.

Taxation is an important part of the national finance, enterprise income tax is an important tax, enterprises need to go to the national tax authorities to file taxes, once a year, so that there is no need to spend a lot of human and material resources. How to declare the annual report of enterprise income tax.

1. The order of the operation steps "online declaration of annual tax payment of enterprise income tax" is: online declaration of financial and accounting statements, online declaration of annual return of enterprise income tax, online declaration of related business transaction report form, and payment of enterprise income tax. Note:

The online filing of the annual corporate income tax payment must be carried out in accordance with the above order, otherwise it cannot be operated. 2. Contains chain eggplant, operation instructions (1) Enterprise income tax annual return online declaration operation instructions to enter the enterprise income tax annual declaration function, ** enterprise income tax annual tax return electronic form (pdf file format), ** after the data is imported through the reading disk (support the three enterprise income tax declaration software currently in use by enterprises, including: tax-related - enterprise version, Guangdong enterprise income tax declaration system (Yicai Tax), and the declaration data exported by the electronic declaration software of the State Administration of Taxation, The same below) or manually enter the data of the annual return to complete the interview, fill in and upload the electronic form after the taxpayer enters the password for verification.

1.Log in to the system to enter the information prompt area: (1) After logging in successfully, click "Online Expansion" to enter the main page of the online declaration system of enterprise income tax annual payment of Guangdong Provincial State Taxation Bureau, (2) click "I want to declare" in the upper left corner and "annual declaration of enterprise income tax" as shown in the figure below to enter the corresponding module of annual declaration.

Enterprises need to pay income tax in accordance with the law in the process of operation, and should also fill in the annual tax return, mainly including the basic information table, as well as the main form and the attached table, so what are the specific contents?

1) Fill in the basic information form.

The filing of the annual tax return starts with the basic information table, which integrates the sensitive and basic information of each schedule. When taxpayers make annual tax returns for enterprise income tax, they should fill in the basic business conditions and relevant tax-related matters in the "Basic Information Form for Annual Tax Declaration of Enterprise Income Tax". After the taxpayer completes the filling of the basic information form, he can determine the number of attached tables that should be filled in by selecting the form that needs to be filled in according to the tax-related business of the enterprise.

2) Filling in the main form and attached table of the declaration form.

Main table: The main table of the annual tax return of enterprise income tax (A100000 "Annual Tax Return of Enterprise Income Tax of the People's Republic of China (Class A)") is the core of the whole set of statements, which includes three parts: total profit calculation, taxable income calculation and tax payable calculation. Through the main table, you can intuitively obtain the calculation process of enterprise income tax, except for individual rows that need to be filled, multiple rows of the main table are calculated through the attached table or the logical relationship between the tables.

1. The data of lines 1-13 of the main table "Total Profit Calculation Bridge" [** in the category of financial information table];

Schedule: 1. Financial information tables.

The Financial Information Sheet class contains a detailed statement of income, costs, and expenses. For general enterprises, the detailed statement of income, costs and expenses is a mandatory form for tax declaration, and it is also the main data for enterprises to make tax adjustments**. Due to the different industries of enterprises, the applicable financial accounting systems are also different, taxpayers can choose to fill in the following six Level 2 schedules according to the following three types of income and expenditure schedules that adapt to different accounting systems.

1) A101010 "General Enterprise Income Statement".

2) A102010 "General Enterprise Cost Expenditure Schedule".

3) A101020 "Income Statement of Financial Enterprises".

4) A102020 "Detailed Statement of Expenditure of Financial Enterprises".

Minnalun 5) A103000 "Income and Expenditure Statement of Public Institutions and Non-Governmental Non-profit Organizations".

6) A104000 "Period Expense Schedule".

There are several main requirements for filling in the annual return of enterprise income tax in Chinese mainland:

Fill in the taxpayer identification number correctly: The taxpayer identification number is a unique identifier for the tax registration of a business.

Accurate calculation of operating income: Enterprises should calculate operating income in accordance with the provisions of the tax law.

Report legal deductions: Businesses should legally report tax deductions to ensure the accuracy of their tax obligations.

These requirements may vary depending on the tax law and policy, and it is recommended that enterprises understand the relevant regulations in detail to ensure the accuracy and legitimacy of tax declarations.

1. Generally, the declaration shall be made within the time limit of the final settlement of enterprise income tax; 2. The annual final settlement period is generally from January 1 to May 31 of the following year; 3. If there is a change in the declaration period, the tax authorities will generally make an announcement or notice in advance. Article 5 of the Regulations for the Implementation of the Enterprise Income Tax Law The term "institutions and places" mentioned in the third paragraph of Article 2 of the Enterprise Income Tax Law refers to the institutions and places engaged in production and business activities in China, including: (1) Management institutions, business institutions and administrative offices; (2) Factories, farms, and places where natural resources are exploited; (3) Places where labor services are provided; (4) Places engaged in construction, installation, assembly, repair, exploration and other engineering operations; (5) Other institutions and places engaged in production and business activities.

If a non-resident enterprise entrusts a business person to engage in production and business activities in China, including the entrusting unit or individual who often signs contracts on its behalf, or stores or delivers goods, etc., the business person shall be deemed to be an institution or place established by a non-resident enterprise in China.

Enterprise Income Tax Law of the People's Republic of China

Article 53.

Corporate income tax is calculated on a tax-year basis. The tax year begins on January 1 and ends on December 31 of the Gregorian calendar.

If an enterprise commences business in the middle of a tax year or terminates its business activities, and the actual business period of the tax year is less than 12 months, the actual business period shall be regarded as a tax year.

When an enterprise is liquidated in accordance with the law, the liquidation period shall be regarded as the tax year.

Enterprise Income Tax Law of the People's Republic of China

Article 54.

Corporate income tax is paid in advance on a monthly or quarterly basis.

Enterprises shall, within 15 days from the date of the end of the month or quarter, submit the prepayment of enterprise income tax return to the tax authorities and pay the tax in advance.

The enterprise shall, within five months from the date of the end of the year, submit the annual enterprise income tax return to the tax authorities, and settle the final settlement and tax refund payable.

When submitting the enterprise income tax return, the enterprise shall attach the financial accounting report and other relevant materials in accordance with the regulations.