If there is a profit every month, does the corporate income tax have to be accrued every month?

1. If there is a profit, the corporate income tax is not accrued in the month, and no tax adjustment is usually made. When the annual final settlement is not made, tax adjustment shall be made, and the monthly loss shall not be accrued, but zero declaration shall be made.

At the end of the year, if there is still a loss after tax adjustment, there is no need to make a provision, but it must also be declared. 2. According to the provisions of the current financial system, income tax should be accrued on a monthly basis, namely:

Borrow: Income tax expense.

Credit: Tax Payable - Enterprise Income Tax Payable The enterprise income tax is paid in accordance with the provisions of the tax law, and the competent tax authority determines whether your company is levied on a monthly or quarterly basis, and if it is collected on a quarterly basis, then you do not need to make the above entries. 3. I don't know if you are using the monthly (quarterly) prepayment tax return of the People's Republic of China enterprise income tax (Class A).

According to the current tax law, taxpayers who audit and collect can only use this form. Therefore, taxpayers who prepay according to facts should fill in lines 2 to 9, and taxpayers who prepaid according to the monthly or quarterly average of taxable income of the previous year should fill in lines 11 to 14.

If you are a taxpayer who implements prepayment according to the facts, line 2 "business income": fill in the operating income accounted for by the accounting system, that is, the main business income. There is no direct connection between business income and the "basis of taxation".

However, if you pay tax by the approved collection method, fill in the "People's Republic of China Enterprise Income Tax Monthly (Quarterly) Prepayment Tax Return" (Category B). The "business income" is directly related to the "tax basis", because the enterprise income tax payable = taxable income * taxable income rate * applicable tax rate.

The current practice is: 1. Accrual on a monthly basis and prepayment on a quarterly basis; 2. At the end of the year, the income tax will be settled.

Corporate income tax is accrued and paid in advance on a quarterly basis.

These four months accrue.

Corporate income tax.

It is based on the taxable income.

Tax adjustment after the calculation and payment.

1. Operating profit = main business income + other business income + investment income + non-operating income.

Cost of Principal Business - Taxes and surcharges on principal business.

Other operating expenses - operating expenses - administrative expenses - financial expenses - non-operating expenses.

2. Taxable income = operating profit + increase in tax adjustment - decrease in tax adjustment 3. Income tax payable = tax rate on taxable income.

Income tax is included in the profit for the year. "Income tax expense" accounts for the income tax borne by the enterprise and is a profit and loss account. At the end of the period, the balance of the "Income Tax Expense" account will be transferred to the "Profit of the Year" account, and there is no balance in the "Income Tax Expense" account after the carryover, and the credit balance of the "Profit of the Year" account is the net profit realized in the current period, and the debit balance is the net loss incurred in the current period.

The profit for the year belongs to the owner's equity account. The income realized by the credit registered enterprise in the current period, including main business income, other business income, investment income, subsidy income, non-operating income, etc.; The debit registered enterprise incurs various expenses and expenses in the current period, including main business costs, main business taxes and surcharges, operating expenses, management expenses, financial expenses, investment income, income tax, etc.

1. The analysis is as follows.

Not necessarily. Corporate income tax is paid in advance on a monthly or quarterly basis.

1. Within 15 days from the date of the end of the month or quarter, the enterprise shall submit the prepayment of enterprise income tax return to the tax authorities and pay the tax in advance, regardless of profit or loss.

2. 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.

3. When the enterprise submits the income tax return of the enterprise Liang to Xiangye, Jianpei shall attach the financial accounting report and other relevant information in accordance with the regulations. If the taxpayer has difficulties in making the declaration within the prescribed declaration period, it may report to the in-charge tax authorities for approval and postpone the declaration.

2. Expand the information.

About corporate income tax.

1. 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.

2. 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) Joint-stock enterprises; (6) Other organizations with production and operation income and other income.

3. The object of enterprise income tax is the income obtained by taxpayers. It includes income from the sale of goods, income from the provision of services, income from the transfer of property, income from dividends and dividends, income from interest, income from rent, income from royalties, income from receiving donations and other income.

4. Enterprise income tax refers to an 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 with their production and operation income as the object of taxation. 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.

Not necessarily, it is generally accrued on a quarterly basis or once at the end of the year.

The enterprise income tax adopts the dual jurisdiction of the jurisdiction of the place of income and the jurisdiction of the resident, and divides the enterprise into resident enterprises and non-resident enterprises, and determines different tax liabilities respectively.

Whether the enterprise income tax is paid in the local tax or the national tax, it should be paid in advance in accordance with the provisions of the enterprise income tax law. If the unit is declared quarterly, it must file tax returns to the tax authorities every quarter, and at the same time accrue corporate income tax. Before May 31 after the end of the year, the final settlement of enterprise income tax shall be carried out, and the enterprise income tax of the previous year shall be paid in summary, and the excess shall be refunded and the deficiency shall be compensated.

There are no special requirements, just quarterly prepayment. Normally, the company is recorded on a quarterly basis, while ours requires monthly accounting.

Generally, it is accrued on a quarterly basis or once at the end of the year, and the accrual is debited: income tax.

Credit: Tax Payable - Income Tax Payable.

Payment of borrowing: tax payable - income tax payable.

Credit: Bank deposits.

There is a provision for profits, and of course there is no need to make provision for losses.

These four months accrue.

Corporate income tax is calculated and paid on the basis of taxable income (tax-adjusted profits).

1. Operating profit = main business income + other business income + investment income + non-operating income - main business cost - main business tax and surcharge - other business expenses - operating expenses - management expenses - financial expenses - non-operating expenses.

2. Taxable income = operating profit + increase in tax adjustment - decrease in tax adjustment 3. Income tax payable = tax rate on taxable income.

Is the corporate income tax accrued in these four months, and then paid in the next month or in the current month? --Pay the next month.

The decrease in after-tax profit affected the net profit for the year.

The accrual of corporate income tax will affect the profit account of the current year.

Generally, the profit of the current year before the annual profit and loss is the net profit of the current year realized after the accrual of enterprise income tax, and the accounting entries are as follows:

Borrow: Income tax expense.

Credit: Tax Payable - Corporate Income Tax Payable.

Borrow: Profit for the current year.

Credit: Income tax expense.

Finally, the realized profit for the current year is carried forward to the profit distribution account.

1. Accrual method:

Income tax payable for the current period = taxable income * income tax rate (25%), in which the taxable income is distributed = pre-tax accounting profit (i.e. total profit) + increase in tax adjustment - decrease in tax adjustment.

2. Whether the income tax is accrued on a monthly basis or quarterly, first of all, it depends on how the enterprise declares the income tax, if it is a monthly declaration, it will be accrued in the same month, and if it is a quarterly declaration, it will be accrued quarterly.

3. Carry forward the profit and loss after the accrual. The accounting entries carried forward are as follows:

Nata borrow: profit for the year.

Credit: Income tax expense.

1. The explanation is applicable to resident taxpayers who declare enterprise income tax by means of audit and collection and non-resident taxpayers who have established institutions in China when prepaying enterprise income tax on a monthly (quarterly) basis. 2. Header items: 1. "The period to which the tax belongs":

The "tax period" filled in by the taxpayer is from January 1 to the last day of the month (quarter) of the Gregorian calendar. The "tax period" filled in by the taxpayer who commences business in the middle of the year is from the date of commencement of operation in the current month (quarter) to the last day of the quarter, and the tax shall be filled in according to the normal situation from the next month (quarter). 2. "Taxpayer Identification Number":

Fill in the tax registration certificate number (15 digits) issued by the tax authority. 3. "Name of taxpayer": fill in the full name of the taxpayer in the tax registration certificate.

3. Fill in the 1st row of each column and the 2nd line of the taxpayer who "prepaid according to the facts" Line 9: fill in the column of "amount for the current period", and the data is from the first day to the last day of the month (quarter) to which it belongs; Fill in the "Cumulative amount" column, and the data is the cumulative number from January 1 of the year to which the taxpayer belongs to the last day of the quarter (or month). The amount of income tax payable (refunded) by the taxpayer in the current period is the data of "income tax payable (refunded)" in line 9 of the "cumulative amount" column.

2. Lines 11 to 14 of taxpayers who "prepay according to the average amount of taxable income of the previous tax year" and line 16 of taxpayers who "prepay according to other methods determined by the tax authorities": line 11 of the report is infiltrated into the column of "current amount" in line 14 and line 16 of the report, and the data are from the first day to the last day of the month (quarter) to which they belong. 4. The structure of the form for each line is divided into two parts:

1. The first part is lines 1 to 16, which taxpayers fill in separately according to their own methods of prepayment declaration, including branches established by non-resident enterprises: taxpayers who implement prepayment based on facts fill in lines 2 to 9; Taxpayers who prepay according to the monthly or quarterly average of the taxable income of the previous year should fill in lines 11 to 14; Taxpayers who have implemented other methods of prepayment approved by the tax authorities should fill in line 16. 2. The second part is lines 17 to 22, and the general agency that implements the summary tax payment shall fill in lines 18 to 20 on the basis of filling in the first part with calendar; Branches fill in lines 20 to 22.

The corporate income tax rate is the statutory rate at which the corporate income tax payable is calculated. According to the provisions of the Provisional Regulations of the People's Republic of China on Enterprise Income Tax, the new Income Tax Law of the People's Republic of China in 2008; The general corporate income tax rate is set at 25. The above is the detailed content of how to do the quarterly corporate income tax report, welcome everyone.