How to fill in the corporate income tax loss recovery form? 50

How to fill in the loss recovery form of the enterprise?

1. Instructions for filling in the "Enterprise Income Tax Compensation Loss Schedule".

Scope of application: This form is applicable to resident taxpayers who implement audit and collection of enterprise income and town tax.

2. Basis and content of filling.

In accordance with the "Enterprise Income Tax Law of the People's Republic of China" and its implementation 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.

2.Column 2 "Profit or loss": the amount of "tax adjusted income" on line 23 of the main form (the loss is indicated by the loss pants "-").

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 "Make-up income for the year": The amount is equal to the sum of columns 2+3.

5.Column 9 "Loss recovery amount for previous 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.

This form is applicable to all types of taxpayers. Fill in the amount of uncovered losses incurred in the current year and in the 5 years prior to the current year's tax return.

This table reflects a positive amount of tax-adjusted income, which can make up for the loss carried forward from previous years according to the regulations.

Instructions for filling in the relevant items:

Column 1 "Year": Fill in the year of the Common Era. Lines 1 to 5 are pushed forward by 5 years from line 6, and line 6 is the reporting year.

Column 2 "Loss or Profit": The amount of loss is indicated by " ".

Column 3 "Recoverable loss transferred into the merged and separated enterprise": fill in the loss amount of the merged or separated enterprise that can be incorporated according to tax regulations (denoted by " ").

Column 4 "Make-up income for the year": The amount is equal to column 2+3.