The final settlement of enterprise income tax refers to the act of taxpayers handling annual enterprise income tax returns, providing relevant information required by tax authorities, and settling annual enterprise income tax payments to the competent tax authorities in accordance with tax laws, regulations, rules and other relevant enterprise income tax provisions within the prescribed period after the end of the tax year. The "Annual Tax Return of Enterprise Income Tax of the People's Republic of China" is an important carrier for the final settlement and payment of various matters of enterprises, and the following is an introduction to the overall situation of the annual tax return of enterprise income tax.
1. The design framework and form composition of the annual tax return of enterprise income tax
The Annual Tax Return of the People's Republic of China for Enterprise Income Tax (Class A, 2017 Edition) (Revised in 2022) consists of a set of statements, seven modules, and 37 sheets. According to the content, it includes 2 comprehensive forms, 6 basic financial tables, 13 tax adjustment tables, 1 loss recovery table, 9 tax preferential tables, 4 overseas tax tables, and 2 summary tax payment tables. According to the level, it includes 1 basic information table, 1 main table, 6 first-level schedules, 25 second-level schedules, and 4 ** schedules.
2. Introduction to the categories of annual tax returns of enterprise income tax
(1) Comprehensive form.
Including A000000 "Enterprise Income Tax Annual Tax Basic Information Form" and A100000 "People's Republic of China Enterprise Income Tax Annual Tax Return (Class A)" 2 sheets**, which mainly reflect the basic information of the enterprise such as the scale and basic operation of the enterprise and the overall situation of the enterprise's final settlement.
(2) Basic financial statement.
Including A101010 "General Enterprise Income Statement", A101020 "Financial Enterprise Income Statement", A102010 "General Enterprise Cost Expenditure Statement", A102020 "Financial Enterprise Expenditure Statement", A103000 "Public Institutions, Private Non-profit Organizations Income and Expenditure Statement", A104000 "Period Expense Statement" and other 6 **, mainly reflecting the basic financial situation of different types of enterprises.
(3) Tax adjustment table.
Including A105000 "Tax Adjustment Item Schedule", as well as 12 secondary schedules, such as A105010 "Deemed Sales and Real Estate Development Enterprises Specific Business Tax Adjustment Schedule", A105020 "Income Tax Adjustment Statement Not Recognized on the Accrual Basis", etc., a total of 13 **, mainly reflecting the differential adjustment of enterprise tax meetings.
(4) A table of making up for losses.
A106000 "Enterprise Income Tax Compensation Loss Schedule" mainly reflects the loss and compensation of the enterprise in previous years.
(5) Table of preferential tax treatment.
Including A107010 "Tax Exemption, Reduction Income and Additional Deduction Preferential Schedule", A107020 "Income Reduction and Exemption Preferential Schedule", A107030 "Taxable Income Deduction Preferential Schedule", A107040 "Income Tax Reduction and Exemption Preferential Schedule", A107050 "Tax Credit Preferential Schedule" 5 secondary schedules, and A107012 "R&D Expenses Additional Deduction Preferential Schedule" and other 4 ** schedules, a total of 9**, Reflect the tax incentives enjoyed by enterprises from different dimensions.
(6) Overseas tax situation table.
It includes 4 sheets**, including A108000 "Detailed Statement of Overseas Income Tax Credit", A108010 "Detailed Statement of Adjusted Income after Overseas Income Tax Payment", A108020 "Statement of Overseas Branches Making Up Losses", and A108030 "Detailed Statement of Overseas Income Tax for Cross-year Carry-over and Credit", which mainly reflect the adjustment of various items of overseas income of enterprises.
(7) Summary of tax payment table.
Including A109000 "Annual Apportionment of Enterprise Income Tax Schedules for Cross-regional Operation Summary Tax Paying Enterprises" and A109010 "Enterprise Income Tax Summary Tax Distribution Table for Branch Branches" 2 sheets**, which mainly reflect the summary tax payment of enterprises in the head office and branches.
3. Precautions
(1) Taxpayers accurately select forms to fill in according to their needs.
The actual number of forms filled in by the vast majority of taxpayers is about 7-10, and taxpayers should correctly choose the forms suitable for their enterprises to fill in according to the type of industry and business situation. The commonly used forms are: A000000 "Enterprise Income Tax Annual Tax Basic Information Table", A100000 "Annual Tax Return of the People's Republic of China Enterprise Income Tax (Class A)", A101010 "General Enterprise Income Statement", A102010 "General Enterprise Cost Expenditure Schedule", A105000 "Tax Adjustment Item Schedule", A105050 "Employee Salary Expenditure and Tax Adjustment Schedule", A107040 Breakdown of Income Tax Reduction and Exemption Incentives", etc.
(2) There are special provisions for filling in the form of small and low-profit enterprises.
In order to effectively reduce the tax declaration burden of small and low-profit enterprises, according to the announcement of the State Administration of Taxation on simplifying the relevant measures for the annual tax declaration of small and low-profit enterprises (Announcement No. 58 of 2018 of the State Administration of Taxation), starting from the 2018 annual final settlement declaration, small and low-profit enterprises are exempted from filling in the (A101010) "General Enterprise Income Statement", (A101020) "Financial Enterprise Income Statement", (A102010) " General Enterprise Cost and Expenditure Schedule", (A102020) "Financial Enterprise Expenditure Schedule", (A103000) "Income and Expenditure Statement of Public Institutions and Private Non-profit Organizations", (A104000) "Period Expense Schedule". The relevant data of the above form should be filled in directly in the (A100000) "Annual Tax Return of the People's Republic of China Enterprise Income Tax (Class A)". In addition, small and low-profit enterprises can choose to fill in the form according to their own business conditions. If the matters specified in the form do not occur, there is no need to fill in the form.