How to fill in the 2014 enterprise income tax final settlement return?

The "tax period" on the cover page should be filled in according to the actual business situation of the taxpayer.

For taxpayers who are subject to audit and collection, some of which were established before the end of 2013 and are still in continuous operation as of December 31, 2014, the "tax period" should be filled in "January 1, 2014 to December 31, 2014".

For some taxpayers who opened in the middle of the year in 2014 and are still in continuous operation as of December 31, 2014, the date of actual production and operation shall be reported.

Until December 31, 2014, the date of establishment is subject to the date of establishment on the business license, if the date of establishment is January 18, 2014, fill in "2014".

January 18 to December 31, 2014". (For details, please refer to the relevant topics of the China Tax Network Declaration Form).

The financial and taxation experts of China Tax Network pointed out that if the taxpayer has merger, division, bankruptcy, suspension of business, etc. in the middle of 2014, fill in 2014 1

From the 1st of the month to the date of actual closure of business or the date of declaration of bankruptcy by the court; If the taxpayer opened business in the middle of the year 2014 and there was a merger or division in the middle of the year.

In the case of bankruptcy or suspension of business, the date of actual production and operation shall be reported to the date of actual suspension of business or the date of bankruptcy ruled by the court.

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According to Article 8 of the Administrative Measures for the Final Settlement and Payment of Enterprise Income Tax, taxpayers should truthfully fill in and submit the following relevant information when filing the annual tax declaration of enterprise income tax

1. Annual tax return of enterprise income tax and its schedules.

2. Financial statements.

3. Relevant information on filing matters.

4. The basic situation of the head office and branches, the taxation method of the branches, and the prepayment of taxes of the branches.

5. If the intermediary agency is entrusted to file a tax declaration, the contract signed by both parties shall be issued, and a report issued by the intermediary agency shall be attached including the project, reason, basis, calculation process, adjustment amount, etc.

6. If the business transactions of related parties are involved, the "Annual Report Form of Related Party Business Transactions of Enterprises of the People's Republic of China" shall be submitted at the same time.

7. Other relevant materials required to be submitted by the in-charge tax authorities.

First, the text. The income statement is filled in according to the cumulative number of items in the income statement this year, and the non-operating expenses should be divided into books, and the state should be filled in according to the actual situation, and the accounts should be filled in, and the losses that need to be increased will be increased, and the losses of the enterprise income tax loss will be made up within 5 years, and the tax preferential statement has no tax preferential items, the front are 0, fill in the number of employees, total assets and the industry to which they belong, foreign income tax credits, and the tax adjustment table for measuring assets at fair value is filled in if there is 0, and the adjustment table for advertising expenses and business promotion expenses is filled in. If there is, fill in, the depreciation period of depreciation and amortization should not be lower than the requirements of the tax law, otherwise it will be increased, and the fixed assets should be classified and then filled.

2. Analysis. 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.

If an enterprise terminates its business activities in the middle of the year, it shall, within 60 days from the date of termination of the actual operation, go through the final settlement and payment of the enterprise income tax for the current period with the tax authorities. If an enterprise is deregistered, it shall declare its liquidation income to the tax authorities and pay enterprise income tax in accordance with the law before going through the deregistration process.

3. What is the final settlement of income tax?

The final settlement of enterprise income tax refers to the act of calculating the annual taxable income and payable income and settling the annual enterprise income tax in accordance with the tax laws, regulations, rules and other relevant enterprise income tax provisions within the prescribed period after the end of the tax year.