How to fill out the income tax statement. How to fill in the corporate income tax statement

Appendix 4 "Enterprise Income Tax Loss Compensation Schedule" filling instructions.

1. Scope of application.

This form is applicable to resident taxpayers who are subject to audit and levy enterprise income tax.

2. Basis and content of filling.

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

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 "Recoverable income for the year": The amount is equal to the sum of columns 2 and 3.

5.Column 9 "Loss recovery for prior 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.

Must be equal!!

Operating income is all the income of your organization, including main and other business income.

Operating costs are what you spend, including taxes, etc.

If it is negative, fill in 0

This form is very simple, you can not fill it in first, just ask it in the tax hall, not necessarily ask the tax officer, just ask the accountant of other statements, which is also better than the attitude of the tax officer, after all, the quality of the accounting staff is relatively high!! Is it?

Give me an email and send it to you to try.

Legal analysis: 1. Income statement. Fill in the items according to the cumulative number of the income statement this year, if there is no operating income and investment income, fill in all 0.

2. Detailed list of costs and expenses. You can fill in one item, and the non-operating expenses should be split and filled in according to the actual classification. 3. Table of tax adjustment items.

This is very important, fill in the accounts one by one, specifically refer to the interim regulations of the Income Tax Law, and increase what needs to be increased. If you don't need to, fill it out truthfully. If you have to fill in the following schedule first, fill in the attached form first.

4. Detailed statement of enterprise income tax loss compensation. 5. Detailed list of tax incentives. If there are no preferential tax items, the front is 0, just fill in the number of employees, total assets and industry.

The corporate income tax return is a return form that is submitted to the tax bureau when the enterprise declares the enterprise income tax. Corporate income tax returns are divided into Category A returns and Category B returns according to the tax collection method. Among them, the Class A declaration form is for the audit collection enterprise, that is, the enterprise income tax payable is calculated according to the profit; Category B table is for the approved collection enterprises, and the tax bureau sets the corresponding collection rate according to the industry where the enterprise is located.

Legal basis: Enterprise Income Tax Law of the People's Republic of China

Article 5 The total income of an enterprise in each tax year shall be the taxable income after deducting the non-taxable income, tax-exempt income, various deductions and the losses of previous years that are allowed to be made up.

Article 6 The income obtained by an enterprise in monetary and non-monetary forms from various forms shall be the total income. Including: (1) income from the sale of goods; (2) Provision of labor income; (3) Income from the transfer of property; (4) Dividends, bonuses and other equity investment income; (5) Interest income; (6) Rental income; (7) Royalty income; (8) Receiving income from donations; (9) Other income.

2. Select the province where the company is located and click to enter;

3. Click "Login" in the upper corner of the right side, insert the enterprise CA, enter the password and verification code, and click to log in;

4. After logging in, select "I want to do taxes" - tax declaration and payment, click to enter;

5. In the regular declaration, select "Enterprise Income Tax Declaration" and click to enter;

6. Fill in the attached table first, and then fill in the main form, if there is no tax business in the attached table, then the corresponding items are not filled in the blank, and the entire schedule does not occur corresponding to the tax business, the entire schedule is not filled, and all are saved for declaration, after the declaration is completed** The tax is paid in the hall of the tax bureau, and the liquidation operation can be completed after the payment is completed.

Classification of taxpayers of corporate income tax:

Taxpayers of corporate income tax are divided into two categories, resident enterprises and non-resident enterprises.

Among them, resident enterprises refer to enterprises established in China in accordance with the law, or established in accordance with the laws of foreign countries (regions) but with actual management institutions in China. Non-resident enterprises refer to enterprises established in accordance with the laws of foreign countries (regions) and whose actual management institutions are not located in China, but have established institutions or places in China, or enterprises that have not established institutions or places in China, but have income in China.

Legal basis

Law of the People's Republic of China on the Administration of Tax Collection.

Article 25.

Taxpayers must truthfully file tax returns and submit tax returns, financial accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the declaration deadline and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations.

The withholding agent shall, in accordance with the provisions of laws and administrative regulations or the declaration period and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations, truthfully submit the tax withholding and remitting, collection and remittance tax report form and other relevant materials required by the tax authorities according to actual needs.

Recently, the State Administration of Taxation issued an announcement to adjust and revise the annual tax return of enterprise income tax, increasing the number of returns from the original 17 to 41. What is the reason for this change? Will the new return increase the burden on taxpayers?

A few days ago, the relevant person in charge of the Income Tax Department of the State Administration of Taxation asked questions from reporters, interpreted the background of the revision, and responded to social concerns. Q: What are the features of the new corporate income tax annual tax return?

Answer: The new declaration form adopts the method of adjusting the tax payment to the difference between tax and accounting and calculating the tax payable of the enterprise on the basis of the accounting of the enterprise, including the basic information table of the enterprise, the main table, and the detailed statement of income and expenses, the tax adjustment table, the loss compensation table, the tax preferential table, the overseas income credit table, the summary tax form and other attached tables. The main features are:

First, the structure is more scientific and reasonable. The new returns are structured around a master form, and most of the data in the main form is generated from the schedules or obtained directly from the financial statements. Each schedule is an independent reflection of the prevailing income tax policy and is closely related to the main schedule.

On the whole, the new declaration form has a clear hierarchy, complete content, strict logic, and is more scientific and reasonable. Second, the information is richer and more complete. The new declaration form includes not only financial accounting information, but also tax differences, tax incentives, overseas income and other information, which can comprehensively reflect the financial and tax situation of enterprises, which is conducive to taxpayers to strengthen financial accounting and control financial risks, and also provides basic information for tax authorities to carry out income tax follow-up management, risk management and tax policy evaluation.

Third, it is moderately simple and open. Although there are 41 new returns, not every taxpayer needs to fill in all the returns, but taxpayers choose to fill in according to their own applicable tax policies. At the same time, drawing on international experience, each statement of the new declaration form is numbered, which has a certain degree of openness, and the adjustment of the enterprise income tax policy in the future can be solved by appropriately adjusting the attached table without destroying the integrity of the application and reform statements, so as to reduce the frequent adjustment of the declaration form due to policy adjustments, thus bringing unnecessary burdens to taxpayers and grassroots tax authorities.

Article 25 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection shall truthfully handle tax declarations in accordance with the provisions of laws and administrative regulations or the declaration period and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by the tax authorities according to actual needs. The withholding agent shall, in accordance with the provisions of laws and administrative regulations or the declaration period and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations, truthfully submit the tax withholding and remitting, collection and remittance tax report form and other relevant materials required by the tax authorities according to actual needs.

1. Generally, the declaration shall be made within the time limit of the final settlement of enterprise income tax; 2. The annual final settlement period is generally from January 1 to May 31 of the following year; 3. If there is a change in the declaration period, the tax authorities will generally make an announcement or notice in advance. Article 5 of the Regulations for the Implementation of the Enterprise Income Tax Law The term "institutions and places" as used in paragraph 3 of Article 2 of the Enterprise Income Tax Law refers to institutions and places engaged in production and business activities within the territory of China, including: (1) management institutions, business institutions and administrative offices; (2) Factories, farms, and places where natural cherry blossom resources are mined; (3) Places where labor services are provided; (4) Places engaged in construction, installation, assembly, repair, exploration and other engineering operations; (5) Other institutions and places engaged in production and business activities.

If a non-resident enterprise entrusts a business person to engage in production and business activities in China, including the entrusting unit or individual who often signs contracts on its behalf, or stores or delivers goods on land, etc., the business person shall be deemed to be an institution or place established by a non-resident enterprise in China.

Article 25 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection shall truthfully handle tax declarations in accordance with the provisions of laws and administrative regulations or the declaration period and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by the tax authorities according to actual needs. The withholding agent shall, in accordance with the provisions of laws and administrative regulations or the declaration period and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations, truthfully submit the tax withholding and remitting, collection and remittance tax report form and other relevant materials required by the tax authorities according to actual needs. Article 26 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax reports for withholding and remitting, collecting and remitting taxes, or may also handle the above-mentioned declarations and submissions by mail, data messages or other means in accordance with regulations.