How to file a quarterly corporate income tax return?

Please see below for the declaration method:

Log in to the client or electronic tax bureau of tax filing, enter the "Tax Declaration and Payment" of "I want to do tax", enter the "Enterprise Income Tax Declaration", select the declaration method according to the type of enterprise, select the tax period: the first quarter of 2021, click "Next", and fill in the relevant main form (Class A) and attached table according to the situation of the enterprise. After the review is completed, the system will issue a declaration receipt, where the "tax payable" will include the part of the previous application for deferred payment.

Click on "Pay Tax" to make the payment.

Taxpayers declare and pay taxes on a quarterly basis, and handle the final settlement at the end of the year. Taxpayers shall file tax returns with the in-charge tax authorities within 15 days after the end of each quarter and submit the following tax declaration materials: 1. Enterprise income tax (quarterly) tax return or foreign investment and foreign enterprise income tax (quarterly) tax return; 2. Financial statements.

The above tax declaration materials shall be in triplicate, and the in-charge tax authorities shall sign for the receipt of the tax declaration materials after reviewing the completeness of the tax declaration materials, enter the declaration data into the computer, and stamp the "collection seal" on the declaration form. At the same time, a copy of the tax return will be returned to the taxpayer.

Revenue and cost for the current period are filled in the current quarter data. Fill in the cumulative number of revenue and cost for the current year. Fill in the number of the current quarter for the current profit, fill in the cumulative profit for the current year, fill in the negative number if there is a loss, and make up for the loss of the previous year if there is a cumulative profit.

We are a commercial enterprise, and the total operating cost and profit are based on the total amount of exchange for a quarter, and the negative profit amount is to fill in the zero.

That's true in principle, hehe. But we're all more or less at the same point, alas. It's a shame on this.。。。

Legal analysis: Log in to the interface of the electronic tax bureau, click "Enterprise Income", select "Quarterly Declaration", click "Enterprise Income Tax (Class A)", fill in the data according to the income statement, fill in the data, click Save, click the Liang Yi attached table under "Enterprise Income Tax (Class A)" in turn, click Save directly without data, and a red "tick" appears in front of the attached table. Go back to the "Enterprise Income Tax (Class A)" page, click on the declaration, confirm the rough burial of the declaration, and pop up the page to see the declaration results.

Legal basis: Article 6 of the Enterprise Income Tax Law of the People's Republic of China The income obtained by enterprises in monetary and non-monetary forms from various types of slag ants is the total income. Includes:

1) Income from the sale of goods;

2) Provision of income from labor services;

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.

The annual tax return of enterprise income tax should be filed between March 1 and June 30 of each year. The specific time is subject to the notice of the national tax department, and the notification time may vary in different regions.

In the annual tax return of enterprise income tax, enterprises need to fill in the financial information of the previous year, the taxable income of enterprise income tax, the amount of tax payable, the amount of tax paid and other information. By carefully filling out the broad-based returns, businesses can minimize tax risks and save on unnecessary penalties and late fees.

It is worth noting that enterprises should complete the tax declaration of enterprise income tax on time every year, otherwise the tax authorities have the right to take a number of punitive measures, such as fines on enterprises, restrictions on high consumption fees, disclosure, etc., and may even affect the credit status and business development of enterprises. Therefore, enterprises should attach great importance to tax declaration, understand and grasp tax policies, and declare and pay taxes in a timely manner to avoid violations.

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) Serving management agencies, business establishments and administrative offices; (2) Factories, farms, and places where natural resources are exploited; (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, etc., the business person shall be deemed to be an institution or place established by a non-resident enterprise in China. Wheel calendar.

The People's Republic of China Enterprise Income Tax Monthly (Quarterly) Prepayment Tax Return and Instructions:

1. If the taxpayer meets the conditions of small and low-profit enterprises in the final settlement of the previous tax year, select "Yes" when making the prepayment this year, and select "No" if the cumulative accounting profit of the prepayment does not meet the conditions of small and micro enterprises.

2. For new enterprises established this year, if the "total assets" and "number of employees" meet the prescribed conditions, select "Yes", and select "No" if the prepaid cumulative accounting profit does not meet the conditions of small and small micro-enterprises.

3. If the number of "total assets" and the "number of employees" in the previous year meet the prescribed conditions, and the taxable income does not meet the conditions of small and micro enterprises, it is expected that the accounting profit of the current year meets the conditions of small and micro enterprises, select "yes", and select "no" if the prepaid cumulative accounting bank judgment profit does not meet the conditions of small and micro enterprises.

4. When taxpayers prepay income tax in the first quarter, in view of the fact that the final settlement of the previous year has not yet been completed, they can select "yes" or "no" according to the prepayment in the fourth quarter of the previous year.

5. Quarterly enterprise income tax shall be filled in according to the total income, cost and profit of the quarterly profit statement.

6. If there are tax-exempt items, fill in the relevant declaration form for tax exemption.

7. Fill in the ratio, generate the relevant quarterly prepaid tax by yourself, click Save and declare after verifying.

The enterprise income tax shall be declared to the tax authorities within five months from the date of the end of the year. Enterprises need to submit to the tax authorities the annual enterprise income tax returns, financial accounting reports and other relevant declaration materials, and need to make final settlement and settle the tax payable and refundable.

1. The explanation is applicable to resident taxpayers who declare enterprise income tax by means of audit and collection and non-resident taxpayers who have established institutions in China when prepaying enterprise income tax on a monthly (quarterly) basis. 2. Header items: 1. "The period to which the tax belongs":

The "tax period" filled in by the taxpayer is from January 1 to the last day of the month (quarter) of the Gregorian calendar. The "tax period" filled in by the taxpayer who commences business in the middle of the year is from the date of commencement of operation in the current month (quarter) to the last day of the quarter, and the tax shall be filled in according to the normal situation from the next month (quarter). 2. "Taxpayer Identification Number":

Fill in the tax registration certificate number (15 digits) issued by the tax authority. 3. "Name of taxpayer": fill in the full name of the taxpayer in the tax registration certificate.

3. Fill in the 1st row of each column and the 2nd line of the taxpayer who "prepaid according to the facts" Line 9: fill in the column of "amount for the current period", and the data is from the first day to the last day of the month (quarter) to which it belongs; Fill in the "Cumulative amount" column, and the data is the cumulative number from January 1 of the year to which the taxpayer belongs to the last day of the quarter (or month). The state amount of income tax payable by the taxpayer for the current period is the data of "income tax payable (refunded) amount" in line 9 of the "cumulative amount" column.

2. Lines 11 to 14 of taxpayers who "prepay according to the average amount of taxable income of the previous tax year" and line 16 of taxpayers who "prepay according to other methods determined by the tax authorities": the columns of "current amount" in lines 11 to 14 and 16 of the report are from the first day to the last day of the month (quarter) to which they belong. 4. The structure of the form for each line is divided into two parts:

1. The first part is lines 1 to 16, and taxpayers should fill in the declarations according to their own pre-allocated annual payment methods, including branches established by non-resident enterprises: taxpayers who implement prepayment according to facts fill in lines 2 to 9; Taxpayers who prepay according to the monthly or quarterly average of the taxable income of the previous year should fill in lines 11 to 14; Taxpayers who have implemented other methods of prepayment approved by the tax authorities should fill in line 16. 2. The second part is lines 17 to 22, and the general agency that implements summary tax payment shall fill in lines 18 to 20 on the basis of filling in the first part; Branches fill in lines 20 to 22.

The corporate income tax rate is the statutory rate at which the corporate income tax payable is calculated. According to the provisions of the Provisional Regulations of the People's Republic of China on Enterprise Income Tax, the new Income Tax Law of the People's Republic of China in 2008; The general corporate income tax rate is set at 25. The above is the detailed content of how to do the quarterly tax report of the company, welcome everyone.

The quarterly corporate income tax report needs to be submitted to the tax authorities within the specified time, including filling in the tax returns, schedules and financial information and other documents and materials, and at the same time, the corresponding corporate income tax needs to be paid.

The quarterly report of enterprise income tax refers to the activities of pre-tax accounting, tax declaration and tax payment of quarterly profits by Qikai Ruye in accordance with the specified time. In the declaration process, enterprises need to submit quarterly enterprise income tax returns, schedules and other relevant financial information to the tax authorities, as well as pay relevant taxes, and carry out the accounting and verification of enterprise income tax. Specifically, the quarterly corporate income tax report needs to be filed in the first quarter, second quarter, third quarter of each year, and one of the months after the year in accordance with the provisions of the tax law.

The specific contents of the declaration include: tax calculation table, tax return, sales invoice, input invoice, other deduction vouchers and other financial information, as well as financial statements and other related documents. In addition, enterprises also need to pay attention to the time limit for filing.

Generally speaking, the deadline for quarterly corporate income tax filing is 20 days after the end of the current quarter, and the deadline for annual corporate income tax filing is January 31 of the following year.

How much tax do I need to pay on a quarterly corporate income tax return? The corporate income tax rate is determined in accordance with the provisions of the tax law, and the generally applicable tax rate is 25%. However, for eligible small and low-profit enterprises, the tax rate can be 20% or 15%.

In addition, for high-tech enterprises, software enterprises, etc., they can also enjoy preferential tax rates. The specific application of the tax rate needs to be determined in combination with the specific situation of the enterprise.

The quarterly report of enterprise income tax involves many aspects such as financial accounting, tax declaration and tax payment, which requires enterprises to conscientiously fulfill relevant obligations and declare in strict accordance with the requirements of laws and regulations. It is recommended that enterprises strengthen internal financial management to ensure the accuracy and compliance of accounts, avoid reporting errors or omissions, and avoid unnecessary economic losses.

Legal basis]:

Enterprise Income Tax Law of the People's Republic of China Article 54 Enterprise income tax shall be paid in advance on a monthly or quarterly basis. 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 source authority and prepay the tax. 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.

When submitting the enterprise income tax return, the enterprise shall attach the financial accounting report and other relevant materials in accordance with the regulations.

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The quarterly corporate income tax report refers to the corporate income tax that needs to be declared to the tax bureau every quarter in a tax year. Specifically, the quarterly corporate income tax report needs to be carried out in accordance with the following steps: 1. Fill in the declaration**:

According to the relevant regulations, enterprises need to use the quarterly enterprise income tax return specified in Appendix 3 of the Interim Measures for Enterprise Income Tax to fill in the form. In order to improve the accuracy and efficiency of filing, it is recommended to use the electronic filing system provided by the State Administration of Taxation** or the official tax bureau**. 2. Calculate the tax payable by checking the sedan orange

Enterprises need to calculate the income, costs, expenses, etc. of the current quarter in accordance with relevant regulations, and determine the corresponding tax payable. Among them, the corporate income tax rate is 25%, but some industries may enjoy preferential policies, and the tax rate may be different. 3. Pay taxes

Within the prescribed reporting period, the enterprise shall calculate the enterprise income tax payable in the current period according to the tax payable listed on the quarterly income tax return, combined with the tax paid in the previous three quarters, and then pay it to the tax bureau by bank transfer. 4. Submission of application materials: After completing the quarterly income tax declaration and tax payment, the enterprise needs to submit the corresponding declaration materials in a timely manner.

If the filing is made through the electronic filing system, there is no need to submit paper documents. In short, the filing process of quarterly corporate income tax returns is cumbersome and requires enterprises to have certain financial knowledge and experience. It is recommended that enterprises fully understand the relevant laws and regulations and policies before making the declaration, and comply with the requirements such as the tax declaration deadline and payment method to avoid problems such as violations and fines.

If you are unsure or in doubt, you can consult the local tax authorities or inquire about relevant information.