Which Enterprise Income Tax Returns Must Be Filled In?

In the 2014 year of the enterprise income tax settlement, the taxpayers who used the audit collection and verification collection were all using the new version of the enterprise income tax return, especially the new version of the enterprise income tax return applicable to the taxpayers charged by the audit. Up to 41, what declaration forms must be filled in?

The taxpayers of enterprise income tax who carry out audit collection must submit the form of enterprise income tax annual tax return form, enterprise basic information form (A000000), and People's Republic of China enterprise income tax annual return (a) (A100000).

The form of the annual tax declaration form for enterprise income tax shows the name and number of all forms of the form of the declaration form.

Before filing a declaration form, a taxpayer shall choose a declaration form for "filling in" or "not filling in" according to his own business situation.

Of all the cases involved, 2 boxes were taxed according to the simple collection method and sold in the domestic market, and 8 boxes of customs declarations were selected to "fill in" and complete the relevant contents of the form. Those who did not involved chose to "do not fill in", and they did not need to fill in the forms for selecting "no fill" forms, nor did they need to submit zero data to the tax authorities.

The enterprise basic information form (A000000) is a required form.

It mainly reflects the basic information of taxpayers, including basic information of taxpayers, major accounting policies, shareholder structure and foreign investment.

When taxpayers fill in the declaration form, they first fill in the form and provide guidance for subsequent reporting.

In addition, the small and small profit enterprises that are eligible for audit will enjoy the reduction of tax rate and the half tax reduction tax. They only need to complete the filing procedures by filling in the columns of "number of employees, total assets, engaging in state non restricted and prohibited industries", without the need for tax authorities in advance.

And further submit other information for special record.

The annual return of enterprise income tax (category A) (A100000) of People's Republic of China is a required form.

It reflects the tax calculation process of enterprise income tax, that is, on the basis of accounting profits, the tax adjustment is made according to the tax law, the amount of taxable income is calculated, and the amount of tax preference is deducted. Finally, the tax should be made up (refund).

This form is the main form for taxpayers to calculate the declaration and payment of enterprise income tax.

Other tax returns (schedules) are chosen by taxpayers according to their tax related businesses.

However, it should be noted that in the list of tax adjustment items (A105000 to A105120), 3 of them are tax adjustment items, but even if there are no tax adjustment matters, there are corresponding

In case of occurrence, the declaration form of "occurrence to fill in" is required.

The employee pay tax adjustment schedule (A105050) is applicable to taxpayers who have paid salaries and other related expenses and taxpayers who have tax adjustment items.

In order to strengthen the comparative analysis of the enterprise income tax and the personal income tax of the employees' salaries, the taxpayers need to fill in the form if there is a pre tax deduction for the employees' salaries, even if there is no need for tax adjustment.

Assets depreciation, amortization and tax adjustment schedule (A105080) are applicable to taxpayers who have assets depreciation, amortization, depreciation of assets and amortization of tax adjustments.

That is to say, as long as there is asset depreciation and amortization of tax deduction, even if there is no tax difference, the tax adjustment will need to be filled out.

"

The pre tax deduction and tax adjustment schedule (A105090) is applicable to taxpayers who have assets loss pre tax deduction items and tax adjustment items.

That is to say, as long as there are assets loss (including inventory declaration and special declaration) pre tax deduction, even if there is no tax difference tax adjustment, we need to fill in this form.

In addition, the tax deduction and exemption schedule (A107040) is applicable to taxpayers who enjoy income tax concessions.

Therefore, when the small and small profit enterprises meet the requirements of the tax law and the relevant tax policies and enjoy the preferential policies to reduce the tax rate and reduce the tax rate, they must fill in this form to submit the preferential tax deduction for enterprise income tax this year.

Before the revision of the income tax return form approved by the State Administration of Taxation, the taxpayer who has approved the taxable income rate to pay the enterprise income tax shall still use the People's Republic of China enterprise income tax monthly (quarterly) and annual tax returns (B, 2014 Edition) for the settlement of enterprise income tax in 2014.

Small profit enterprises with fixed tax rates can also enjoy preferential policies to reduce tax rates and reduce taxes. However, since the income tax returns do not reflect the total number of employees and total assets, they still need to record the "employees and total assets" in accordance with the provisions of the current regulations when handling the 2014 year enterprise income tax settlement.