Our company is a Class B company, how to fill in the statement of enterprise income tax?

This table is used by taxpayers who pay enterprise income tax in accordance with the administrative measures for the verification and collection (including the verification of the taxable income rate and the collection method of the verified tax amount) when declaring and paying the enterprise income tax on a monthly (quarterly) basis, including the withholding agents designated by the tax authorities in accordance with the law. Among them: the taxpayers who have verified the taxable income rate shall be verified according to the total income, the cost and expenses, and the funds and expenditures.

1.Enterprise income tax returns, according to the tax collection method, are divided into Class A returns and Class B returns

The Class A declaration form is filled in by the taxpayer who audits and collects enterprise income tax, and is applicable to the unit that audits and collects the enterprise income tax.

The Class B declaration form is filled in by the taxpayer who has been approved and levied enterprise income tax. It is applicable to the unit that has approved the collection method to fill in the declaration.

According to the announcement of the State Administration of Taxation on the issuance of the "People's Republic of China Enterprise Income Tax Monthly (Quarterly) Prepayment Tax Application Statement (2015 Edition) and Other Statements".

Announcement No. 31 of 2015 of the State Administration of Taxation) stipulates: "1. The Monthly (Quarterly) Prepayment Tax Return of the People's Republic of China and the State Enterprise Income Tax (Class A, 2015 Edition) is applicable to the prepayment of monthly and quarterly taxes by resident enterprises that are subject to audit and levy enterprise income tax. The Monthly (Quarterly) and Annual Tax Returns of the People's Republic of China for Enterprise Income Tax (Category B, 2015 Edition) are applicable to the prepayment of monthly, quarterly and annual tax settlements for resident enterprises that are subject to the verification and collection of enterprise income tax.

2.Branches of cross-regional enterprises operating aggregate tax payment enterprises shall use the "Monthly (Quarterly) Advance Tax Return of the People's Republic of China for Enterprise Income Tax (Class A, 2015 Edition)" and the "Income Tax Distribution Table of Branches of the People's Republic of China for Enterprise Income Tax Aggregate Taxation (2015 Edition)" for annual enterprise income tax final settlement and declaration. If the enterprise income tax of the unit realizes the audit and collection, fill in the "People's Republic of China Enterprise Income Tax Monthly (Quarterly) Prepayment Tax Return Form (Class A, 2015 Edition)"; If the enterprise income tax is subject to verification and collection, fill in the monthly (quarterly) and annual tax returns of the enterprise income tax of the People's Republic of China (Class B, 2015 edition).

The steps of how to declare business income B form are as follows:Operating environment: Huawei MateBook D16, Windows 10, Liushan Town Viewer version, etc.

1. Log in to the electronic tax bureau and click [Natural Person Electronic Tax Bureau].

2. Click [I want to do tax] [Tax declaration] Business income (Form B) to enter the final settlement declaration interface.

3. Select "2022" for the declaration year. Tease.

4. Enter the information of the investee.

5. Enter the income and cost information, of which the * sign is required.

6. After confirming the declaration information, click [Submit] to complete the travel oak.

The non-operating income can be filled in truthfully, because there is no operating income and operating costs, and it does not affect the filling of the quarterly statement of the enterprise income tax return (Class A).

All included in operating income:

Operating income: [main business income + other business income + non-operating income + deemed sales revenue] on the account.

Total profit: [total profit + or - increase or decrease of taxable adjustments] on the financial accounting statement (profit and loss statement or income statement).

Accounting processing. When an enterprise transfers fixed assets, it first carries forward the original value of fixed assets and the accumulated depreciation amount that has been withdrawn, debits the "fixed assets disposal" and "accumulated depreciation" accounts, and credits the "fixed assets" account; Upon receipt of the agreed price from both parties, the "bank deposit" is debited and the "fixed assets disposal" account is credited; Finally, if the transfer price is higher than the net book value of fixed assets, the "Fixed Assets Disposal" account will be debited and the "Non-operating Income" account will be credited.

When an enterprise disposes of intangible assets, it shall debit the account of "bank deposits" according to the amount actually received, debit the account of "accumulated amortization" according to the accumulated amortization that has been accrued, credit the accounts of "taxes payable" and "bank deposits" according to the relevant taxes and other expenses payable, credit the account of "intangible assets" according to its book balance, and credit the account of "non-operating income - gain on disposal of non-current assets" according to its credit difference, and if the impairment provision has been made, it should also carry forward the impairment provision at the same time.

The recognized ** subsidy gains are debited to the accounts of "bank deposits" and "deferred income", and credited to this account.

Financial software has entered the era of intelligence, enterprise income tax returns can be automatically filled, automatically generated reports, and high accuracy, if there is a problem, you can also trace it with one click, which is convenient to find the problem.

1. Monthly (quarterly) prepayment of enterprise income tax and annual tax return

There is only one main form for the monthly (quarterly) prepayment and annual tax return of enterprise income tax, and the prepayment and annual declaration are on one form, which is mainly composed of four parts: "Approved Collection Method", "Quarterly Filling in the Letter with Interest", "Filling in the Information by Year" and "Project". It is applicable to the taxpayers of resident enterprises who have implemented the verification and collection of enterprise income tax to fill in the monthly (quarterly) prepayment tax declaration and the taxpayers who have implemented the method of verification of taxable income rate to fill in the annual tax return.

2. Monthly (quarterly) prepayment of enterprise income tax and filling in the annual tax return

1. Fill in the "Approved Collection Method".

Taxpayers choose to fill in the report according to the collection method approved by the tax authorities for the period to which the tax declaration belongs.

2. Fill in the "fill in the information on a quarterly basis".

Taxpayers who implement the verification and collection of enterprise income tax shall fill in the monthly (quarterly) prepayment tax declaration, and the taxpayers shall fill in the number of employees, total assets and other information on a quarterly basis to determine whether they meet the conditions for enjoying the preferential tax treatment for small and low-profit enterprises. Taxpayers who implement the method of verifying the amount of income tax payable only fill in the option of "small and low-profit enterprises".

3. Fill in the "Fill in the information circle by year".

Taxpayers who implement the method of verifying the taxable income rate shall fill in this item in their annual declaration. Taxpayers need to fill in the number of employees, total assets and other information according to the annual quarterly average to determine whether they meet the conditions for enjoying the preferential tax treatment for small and low-profit enterprises. Taxpayers who implement the method of verifying the amount of income tax payable shall not fill in this item.

4. Fill in the "project".

Taxpayers who select "Verified Taxable Income Rate (Total Taxable Income Calculation)" for the approved collection method should fill in lines 1 to 21, taxpayers who select "Verified Taxable Income Rate (can calculate the total amount of costs and expenses)" for the approved collection method should fill in lines 12 to 21, and taxpayers who select "Verified Income Tax Payable" for the verification and collection method should fill in lines L19, 19 to 21.

The enterprise income tax return Class A return needs to fill in the corresponding columns of the income tax return according to the accumulated operating income, operating costs, and total profits of the income statement for the current year.

Operating income = main business income + other business income, excluding non-business income.

Operating cost = main business cost + other business surplus cost, excluding non-operating expenses and period expenses.

Category B of the quarterly enterprise income tax report is filled in and declared by the enterprise that has been approved and levied enterprise income tax.

Enterprise income tax is a tax levied on the production and operation income and other income of China's domestic-funded enterprises and business units. The range of taxpayers is larger than corporate income tax. Enterprise income tax payers refer to all domestic-funded enterprises or other organizations within the territory of the People's Republic of China that implement independent economic accounting, including the following 6 categories:

1) state-owned enterprises; (2) collective enterprises; (3) private enterprises; (4) associates; (5) Xizi key joint-stock enterprise; (6) Other organizations with production and operation income and other income. The object of enterprise income tax is the income obtained by the taxpayer. It includes income from the sale of goods, income from the provision of services, income from the transfer of property, income from dividends, income from interest, income from rent, income from royalties, income from receiving donations and other income.

Enterprise income tax refers to a kind of income tax levied on enterprises (resident enterprises and non-resident enterprises) and other organizations that obtain income within the territory of the People's Republic of China on their production and operation income. As an enterprise income tax payer, you should pay enterprise income tax in accordance with the Enterprise Income Tax Law of the People's Republic of China. However, sole proprietorships and partnerships are excluded.