Is there a tax declaration during the preparation period, and how to file a tax declaration during t

The claims of the tax officers are well-founded. According to the provisions of the "Enterprise Income Tax Law" and the "Regulations for the Implementation of the Enterprise Income Tax Law", the total income of enterprise income tax taxpayers includes income from the sale of goods, income from the provision of labor services, income from the transfer of property, dividends, bonuses and other equity investment income, interest income, rental income, royalty income, income from donations and other income, etc., and it is clearly pointed out that the interest income shall be subject to enterprise income tax in accordance with the law. Therefore, whether it is during the preparation period or during the production and operation period, the income obtained by the enterprise must be declared and paid in accordance with the law.

According to Article 9 of the Notice of the State Administration of Taxation on Issues Concerning the Convergence of Several Tax Matters of Enterprise Income Tax (Guo Shui Han 2009 No. 98), the start-up (preparation) expenses in the new tax law are not clearly listed as long-term amortized expenses, and the enterprise can deduct them once in the year on the date of commencement of operation, or it can be handled in accordance with the provisions of the new tax law on the treatment of long-term amortized expenses, but once determined, it shall not be changed. The unpaid start-up expenses of an enterprise in the years before the implementation of the new tax law can be handled in the above two ways. Therefore, the interest income earned by your company cannot be declared for tax after deducting expenses.

The company is in the preparatory period, and it has been three months now. Do you carry forward the "long-term amortized expenses" before the end of each month? There is no need to carry over. Here is detailed information on start-up costs. Let's learn: what.

Tax registration starts next month!

Answer: 1. The first paragraph of Article 3 of the Notice of the State Administration of Taxation on Printing and Distributing the Administrative Measures for the Final Settlement and Payment of Enterprise Income Tax (Guo Shui Fa 2009 No. 79) stipulates that all taxpayers who are engaged in production and operation (including trial production and trial operation) in the tax year, or terminate their business activities in the middle of the tax year, regardless of whether they are in the period of tax reduction or tax exemption, and whether they make profits or losses, shall carry out the final settlement and payment of enterprise income tax in accordance with the relevant provisions of the Enterprise Income Tax Law and its implementation regulations and these measures.

According to the above provisions, the preparation period shall not be regarded as a loss year, but the annual final settlement and declaration shall still be made in accordance with the regulations.

Article 9 of the Notice of the State Administration of Taxation on Issues Concerning the Convergence of Several Tax Matters of Enterprise Income Tax (Guo Shui Han 2009 No. 98) stipulates that if the opening (preparation) fee is not clearly listed as a long-term amortized expense in the new tax law, the enterprise can deduct it in a lump sum in the year on the date of commencement of operation, or it can be handled in accordance with the provisions of the new tax law on the treatment of long-term amortized expenses, but once selected, it shall not be changed.

What does it mean during the preparation period?

The determination of the preparatory period of an enterprise is greatly affected by the tax law in China. For example, the Detailed Rules for the Implementation of the Foreign Investment Income Tax Law stipulate that:"The preparatory period for the establishment of a foreign-funded enterprise is the period from the date on which the enterprise is approved to prepare for the establishment to the date of commencement of production and operation (including trial production).".

The above details how to file a tax return during the preparation period also introduces what it means during the preparation period. As a financial officer of a unit, I am determined to be very clear that the tax declaration method during the preparation period should be as shown in this article. In order to be able to better deal with various businesses, accountants need to continue to learn, and they can choose this platform when learning.

During the preparation period, the company mainly incurs expenses, and must make zero declaration, but the financial statements must be declared according to the actual financial statements.

1. Still in the preparatory stage, the expenses incurred, such as wages, water and electricity, rent, materials, etc., are recorded""Long-term amortized costs - start-up costs"", a one-time amortization after normal business""Manage the sale of such fees"", operating expenses""2. It is already in the normal business stage, and the expenses incurred by the source are classified according to their nature""Management fees"", operating expenses""and other expenses, 3. Zhonghua Qi shall do accounting treatment and fill in the report according to the collected expenses""Income statement"", balance sheet""4. If you have no income, you can also make a tax declaration, and you can directly make a zero declaration.

Depending on the specific situation of your company, if you have not officially operated, you generally do not need to pay turnover tax (value-added tax, business tax, consumption tax) and corresponding additional taxes (urban construction tax and education fee surcharge, etc.), but for example, if you have land or real estate, vehicles, etc., you also need to pay the corresponding land use tax, real estate tax, vehicle and vessel tax, as well as the corresponding withholding and payment of personal income tax for wages, as well as stamp duty on paid-in capital.

During the preparation period, as long as you have registered for tax and verified the corresponding taxes, even if there is no corresponding business, you must file zero tax returns.

The payment of taxes has nothing to do with whether it is the preparatory period or not. Paying taxes is paid only when there is taxable income or taxable behavior.

During the preparation period, the purchase of land use rights requires the payment of deed tax and stamp duty; After owning the right to use the land, you need to pay the land use tax.

During the preparation period, the purchase of real estate needs to pay deed tax and stamp duty; Once you own a property, you need to pay a property use tax.

Taxes are paid as long as there is taxable income or taxable behavior.