The detailed statement of taxable income of non taxable income and tax base reduction and exemption

The Schedule of the Monthly (Quarterly) Advance Tax Return of the People's Republic of China for Enterprise Income Tax (Class A, 2015 Edition) is applicable to taxpayers who enjoy non-taxable income, as well as audit and taxation taxpayers who enjoy preferential tax policies such as tax-exempt income, reduced income, income reduction, additional deduction of R&D expenses and deduction of taxable income. Taxpayers shall fill in the preferential treatment for the current period and the current year in accordance with the provisions of the tax law.

1) Fill in the relevant columns.

"Amount for the current period" is to fill in the data of the non-taxable income and taxable income of the tax base reduction and exemption incurred by the taxpayer in the current quarter and month. "Cumulative amount" is the data of the non-taxable income and taxable income of the tax base reduction and exemption incurred by the taxpayer from January 1 (or the date of commencement of business) of the current year to the end of the current quarter and month.

2) Fill in the relevant line number.

1.Line 1 "Total": Fill in line 2 + line 3 + line 14 + line 19 + line 30 + line 31 + line 32 + line 33 + line 34. If there is an increase in the number of lines after 34 lines, it will be added to the last line.

2.Line 2 "1. Non-taxable income": fill in the financial appropriations that have been recorded in the current profit or loss but are not taxable under the tax law, administrative fees collected in accordance with the law and included in the financial management, ** and other non-taxable income stipulated in ***.

Tax deductions are made through this form.

3.Line 3 "2. Tax-exempt income": fill in line 4 + line 5 + ......Amount from line 13.

The latter line is rarely used, I hope it can help you

Note: Line 1 of this table = line 6 of the monthly (quarterly) prepayment tax return of enterprise income tax (Class A, 2015 edition).

If you don't fill in, exemption is not the same as non-levy, unless you have income such as subsidies issued by **, patent awards created in the name of the company.

The State Administration of Taxation issued the Announcement on Adjusting Matters Concerning VAT Tax Declarations (Announcement No. 23 of 2015 of the State Administration of Taxation), in order to accurately grasp the preferential policies of VAT tax reduction and exemption enjoyed by taxpayers, the State Administration of Taxation has adjusted the relevant matters of VAT tax declarations.

1. Add the "Detailed Table of VAT Reduction and Exemption Declaration" (see Annex 1 for the form format, hereinafter referred to as the detailed table) in other materials of VAT tax declaration, which shall be filled in by general VAT taxpayers and small-scale taxpayers who enjoy the preferential policy of VAT reduction and exemption when handling VAT tax declarations.

2. Small-scale VAT taxpayers who only enjoy the VAT exemption policy of monthly sales of no more than 30,000 yuan (90,000 yuan of quarterly tax payment) or have not reached the threshold do not need to fill in the detailed table, that is, when there is no data in column 9 of the main table of the current VAT tax return of small-scale taxpayers, "other tax-exempt sales", "number of the current period" and column 13 of "tax reduction amount payable in the current period" and "number of the current period", they do not need to fill in the detailed table.