How To Fill In The Annual Tax Returns Of Enterprise Income Tax?

During the annual settlement of the enterprise, there is a difference between the accounting law and the accounting treatment of the investment real estate business. Therefore, it is especially important to fill in the annual tax return of the enterprise income tax adjusted by the annual taxable income. Enterprises should fill in the annual income tax return forms and main tables in accordance with the above business tax and accounting treatment amount.

(1) the annual tax return of enterprise income tax, schedule seven, "tax payment adjustment table of assets measured at fair value". When the annual income tax is calculated and paid in the form of income tax returns, the enterprise shall, in accordance with the accounting basis of the accounting value of the investment real estate in the above business and the tax base recognized by the tax law, Declaration form Schedule seven, the ninth row of the tax payment adjustment table based on fair value assets.

The first set of the initial amount (fair value) of the "account load amount" is to be filled in 5 million yuan, and the final amount (fair value) of the third "account load amount" is added to 5 million 200 thousand yuan.

The second set of "tax base" amounts to 5 million yuan at the beginning of the period, and the fourth "tax base" ends at 4 million 762 thousand and 500 yuan.

The fifth column " Tax adjustment "= this table (the fourth column" tax base "end of the amount - second series" tax base "initial balance) - (third sets of" account load "end of the amount - first column" account load "period of initial amount) = (476.25-500) - (520-500) =-43.75 million.

(two) enterprise income tax annual tax return schedule three "tax adjustment project" Schedule The completion of the report. If there are no other assets that are measured at fair value in the current period, the total amount of the fifth tax adjustment amount calculated by the "fair value measurement assets tax adjustment form" is -43.75 million yuan, and the absolute value of 437 thousand and 500 yuan will be added to the enterprise income tax annual tax return attached to table three three "tax adjustment item list" Tenth rows "fair value change net income (income adjustment items)" of the fourth column "reduction amount" 437 thousand and 500 yuan.

(three) the final enterprise should fill in the main form of the enterprise income tax annual tax return according to the total amount of the tax adjustment project schedule.

Related links:

As a commonplace topic, how to harmoniously coexist between CIO and CFO has always been the focus topic of CIO group discussion. For business leaders, there is only one goal: how to make business develop rapidly. Under such pressure, CIO has complained about CFO although it has been in conflict.

However, in most of the enterprises, the relationship between CIO and CFO is far from being calm. The role of "spending" and "managing money" is bound to conflict between the two. And when conflict occurs, CIO is obviously on the downside. More importantly, because most enterprises lack perfect information evaluation system, whether it is the project budget or project evaluation, the "human" factor dominates, so in many enterprises, the distrust between CIO and CFO aggravates the conflict and directly affects the business development of the enterprise.

In this interview, the reporter interviewed two CFO, who was the CIO of the enterprise. They had a lot of experience in the management of enterprise information construction. No matter how to evaluate the benefits of information projects, or how to get along with CIO and CFO, they have given their own suggestions. At the same time, in the interview, reporters also felt the difference between the informatization of foreign enterprises and domestic enterprises, especially in the information evaluation system. All of these are only on the road to the current situation of information construction in China's enterprises.

There is only one goal for enterprises, that is, to maximize profits. Our interview goal is only one. That is to hope that CIO and CFO can live in harmony. The topic behind this topic reflects the long road of informatization for Chinese enterprises, but we are glad that we are on the right road.