Application For Reduction Or Exemption Of Enterprise Income Tax

　　 Application for reduction or exemption of enterprise income tax

　　 1. Characteristics of literature

Taxpayers may apply to the tax authorities for reduction or tax exemption in accordance with the provisions of laws and administrative regulations. In the production and operation activities, taxpayers may apply for tax reduction or exemption in accordance with the above provisions and the relevant tax categories because of difficulties in producing new products, special needs of minority nationalities, products with "three wastes" as raw materials, and at the initial stage of natural disasters or other objective reasons.

The application for reduction or exemption of enterprise income tax refers to the written materials used by enterprises to apply for reduction or exemption from the tax authorities according to national policies or special situations. The period of tax payment for enterprise income tax is approved by the tax authority according to the size of the taxpayer's tax payable, and it is required to be paid in advance by the day, by ten days or half a month, and the tax payment should be completed within 3 days after the expiration of the tax payment, and the prepaid tax will be settled quarterly. The taxpayer shall submit the tax application form for settlement within 10 days or 20 days after the end of the month or the end of the season. The tax return should be completed within 35 days at the end of the year. The reduction or exemption declaration must be presented before the prescribed time of payment, otherwise it will be punished by the relevant provisions of the tax law.

　 Two. Structure and writing

The application for reduction or exemption of enterprise income tax is made up of two parts: application for approval of reduction and exemption, and application report.

The application report consists of five parts: the title, the unit, the body, the signature and the annex.

(1) title

It is clear that the application for exemption from state owned enterprise income tax can be made.

(two) recipient units

Specify the number of documents and the name of tax authorities. The tax authorities collect taxes for the tax authorities.

(three) text

It is written that the application, reduction and exemption of items, taxes, tax, reduction period and reasons are mainly composed of two parts: application reduction, exemption reason, application reduction and exemption. When writing the reasons for the application, we should seriously study the tax policy and put forward sufficient reasons from the following two aspects: first, according to the provisions of the Ministry of finance, we should study whether the products produced by the enterprise belong to the scope of tax reduction or tax exemption; secondly, we should propose the special circumstances encountered by the enterprises, and explain the special difficulties that it causes to the enterprises, and apply for a one-time or regular reduction or tax exemption. When writing the application for tax reduction or exemption, we should pay attention to the time limit for application reduction and tax exemption, and some should specify the reduction and tax exemption. For example:

My unit 19 X years x month was established under the support of the civil affairs department and the XXXX factory.

There are workers * * people, of whom the disabled are x *, accounting for 50% of the total number of workers. According to Xun Fa

(19 X x) * * document "on the protection and support of social welfare enterprises for the placement of disabled persons.

The provisions of several issues, * * * * * * * * [19

The administrative regulations and the State Administration of Taxation on the spirit of the relevant regulations on the placement of disabled persons, apply for exemption.

Income tax. The time is from * * * * * * * * * * * to X * * * *.

This example gives a brief account of the reasons and limits for applying for exemption from income tax.

(four) tail

It is made up of terminology, signature and appendix. If an industrial enterprise applies for product tax deduction or exemption, the relevant cost list must be attached, and the business, service industry, and institution's application for tax reduction and exemption must be accompanied by a list of operating conditions.

The terminology generally uses "approval" and "approval please".

The signature specifies the full name of the applicant and the date of application, and the official seal of the unit is affixed.

The name and number of the appendix submitted with the application and the serial number are indicated. {page_break}

　 Three. Writing Main points Tips

(1) the reasons for applying for reduction or exemption of income tax must be sufficient.

The reasons for the reduction and exemption are: Policy reduction, social relief, disaster relief, and enterprises' application for relief due to operational difficulties. According to the policy of reduction and exemption of income tax, we should specify the special difficulties of enterprises.

() the contents listed in the form must be faithfully filled out.

The format of the application form for reduction or exemption includes:

1. the name of the tax unit.

The business enterprise shall fill out the full name of the business license issued by the administration of industry and commerce, and the other tax payer shall fill in the full name of the official seal.

2. name of person in charge of tax unit

The chief administrative officer of a tax payment unit, such as a factory director, general manager, manager, etc.

3. business license No.

The number of the business license issued by the Administration for Industry and Commerce shall be filled; if the business license has not been obtained, it should be filled with "no".

4. production and operation business

The main products and business run by the tax payer, or the main business and part-time business of the taxpaying unit, and the business mode of self production, self marketing and sale by proxy.

5. application for the first year of tax exemption and operation

The tax payer shall apply for reduction and exemption of the total operating results of the unit in the year before tax and the amount of the business tax payable, the value added tax and the income tax.

6. pay taxes when applying for tax deduction or exemption.

When the tax deduction is applied, whether the value added tax, business tax and income tax have been paid on time, and the number of taxes paid is I. And the amount and amount of tax that should be paid and not paid.

7. production and business plan and profit for the year

Fill in the annual production and business plan and profit plan of the unit in the year of tax reduction and exemption.

8. apply for tax relief products or business

Fill in the product name or business item for tax reduction or exemption.

9. estimated tax relief

To fill in the sales or business of Shen Shen or tax-free products within the time limit of applying for tax reduction and exemption, ironing.

LO. is attached with information.

If an industrial enterprise applies for product tax deduction or exemption, the relevant cost list must be attached, and the business, service industry, and institution's application for tax reduction and exemption must be accompanied by a list of operating conditions.

11. the application shall be completed separately according to different tax categories such as value added tax, business tax and income tax. The contents must be truthfully reported in one form, two copies in a single form, and the official tax organs shall be submitted to the competent tax authorities.

12. the procedures for examination and approval of tax bureaus and county tax bureaus shall be determined by the sub bureaus and the county bureaus themselves.

13. the "number" of the cover is filled by the tax bureau and the county tax bureau.