How to fill in the Class A income tax return, and how to fill in the Class A corporate income tax re

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The items in your 1 quarterly form from June to March should be filled in as follows: (I don't know that the tax authorities have approved for you to prepay according to the formula 2, only fill in 7 of them, and the other two are not k, if it is the first y, it is 4 cases) Calculation of taxable income 5 Calculate the taxable income according to the total amount of income l Total income y 7 0 Taxable income rate approved by the tax authority (%5 4% Taxable income (8 lines 8) 8 Taxable income assessed by cost Total cost and expense 4 Taxable income rate approved by the tax authorities (%6 Taxable income [7 lines (2 3 lines) 3 lines] 4 Taxable income converted according to the expenditure d Total expenditure d 1 Taxable income rate approved by the tax authorities (%3 Converted income f amount [8 lines (2 7 lines)] 3 Taxable income (1 line 2) 20 Calculation of the amount of income tax payable 2 Tax rate (73%) 17 0 Income tax payable (4 lines 24 or 5 lines 25 or 70 lines 01) 85 0 Reduced income tax 56 Calculation of the amount of income tax payable (refunded) 1 Amount of income tax withheld 43 Amount of income tax payable (refunded) (line 30, line 14, line 31) 45

The profit of the current months is filled in according to the profit, and the accumulated loss is filled in according to the loss, and there is no income tax payable at the time of declaration.

Personal opinion: The Class A income tax statement is filled in the number of the current period, and there is no cumulative number column, so you should fill in the number of this month on the form.

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it first carries forward the original value of fixed assets and the accumulated depreciation amount that has been withdrawn, debits the "fixed assets disposal" and "accumulated depreciation" accounts, and credits the "fixed assets" account; Upon receipt of the agreed price from both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.

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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.