The 2023 corporate tax remittance has begun! The tax bureau has notified 9 key precautions and precautions for declaration statements, and taxpayers must declare on time!
2023 Corporate Tax Remittance!
9 points to note! OFFICIAL NOTICE!
1. Key precautions
(1) Submit financial statements as soon as possible. It is recommended to submit the 2023 annual financial statements before the annual corporate income tax return. Because the items in the "total profit calculation" in line 1-13 of the main table of the annual tax return of enterprise income tax should be filled in in accordance with the provisions of the national unified accounting system, and the annual financial statements should be submitted before the final settlement of enterprise income tax, which is conducive to taxpayers sorting out the differences between tax and taxation, accurately calculating the preferential situation that can be enjoyed, and making full use of risk scanning services to reduce declaration errors and reduce tax risks.
(2) Management of qualification lists. For qualified enterprises such as high-tech enterprises, technologically advanced service enterprises, animation enterprises, non-profit organizations, and technology-based small and medium-sized enterprises with a storage year of 2023, the system embeds the list, and if there is any doubt about the list, please contact the competent tax authorities. Taxpayers must confirm that they meet the relevant policy conditions to avoid the subsequent impact of incorrect reporting.
(3) High-tech preferential enjoyment. Taxpayers who have obtained the qualification of high-tech enterprises by the end of 2023 and do not enjoy the tax incentives or other preferential tax rates for high-tech enterprises when filing in the fourth quarter should first correct the declaration form for the fourth quarter of 2023.
(4) Branch declaration. A branch office does not have the status of a legal person, and its operation shall be incorporated into the head office of the enterprise, and the head office of the enterprise shall calculate the tax payable in a summary manner and enjoy relevant preferential policies.
(5) Filing of aggregate tax-paying enterprises. If the taxpayer is a cross-regional enterprise that collects tax payments, and the final settlement of the declaration year (according to the period to which the tax belongs) is a small and low-profit enterprise, the declared branch does not prepay locally in the next year, and the taxpayer and its secondary branches need to go to the tax authorities to modify the enterprise income tax summary tax filing information. If the filing information of the head office and branch office of a cross-regional tax-paying enterprise is inconsistent, the filing information shall be revised in a timely manner.
(6) Risk warning services. The e-Tax Bureau provides the "Tax Policy Risk Warning Service" function, which taxpayers can use to scan the return after it has been successfully reviewed and before the official submission of the return. The system will classify and summarize the possible filling problems to the taxpayer. Taxpayers should analyze the suspicious points in the feedback of the risk warning service in a timely manner, and take the initiative to modify the declaration form if it is indeed a declaration error, so as to improve the quality of the declaration and reduce the risk of declaration.
(7) Separation of declaration and tax payment. After the taxpayer declares successfully, he does not need to pay the tax immediately, but logs in to the electronic tax bureau before May 31 and clicks "I want to do tax - tax declaration and payment - tax payment" to pay.
(8) Handle tax refunds in a timely manner. If the taxpayer generates the tax refund payable after the annual final settlement, the system will automatically generate a tax refund reminder and provide a link to the tax refund application after the taxpayer clicks the link. If you do not apply for tax refund immediately, the system will automatically send a notification, and the subsequent reminder confirmation information will be pushed.
(9) Correction of declaration errors. During the final settlement period, taxpayers can correct the declaration at any time if they find that the declaration data is incorrect. If it is necessary to correct the return of the previous year, the return of the subsequent year shall be corrected annually from the year of correction. If the declaration is not corrected as required, it will have an impact on the taxpayer's previous year's carry-over data such as losses and donation expenditures, resulting in taxpayers' declaration errors.
2. Precautions for declaration form
1) The opening and closing values of the total assets in the calculation formula of the average value of "103 total assets" in the basic information table of annual tax declaration of enterprise income tax (A0000000) should be consistent with the opening and closing values of "total assets" in the financial statements.
2) If the "104 number of employees" in the "Basic Information Form for Annual Tax Return of Enterprise Income Tax" (A000000) is inconsistent with the average number of employees for the whole year filled in the quarterly prepayment return, and the logo of small and low-profit enterprises is changed, the fourth quarter prepayment return should be corrected first.
3) "Basic Information Form for Annual Tax Declaration of Enterprise Income Tax" (A000000) "108 adopts the general enterprise financial report ** formula (2019 edition)", and the taxpayer who selects "yes" shall fill in the "operating profit" according to the corresponding items in the "income statement", and the calculation rule of "operating profit" line will not be implemented.
4) In the event of a policy-related relocation, from the year following the year of the relocation year to the year before the completion of the relocation, the taxpayer may be regarded as the year in which production and business activities are stopped, and shall be deducted from the statutory loss carry-forward and compensation period. In the "Basic Information Form for Annual Tax Declaration of Enterprise Income Tax" (A0000000), "216 years in which policy relocation occurs and production and operation is stopped and no income is made" should be "yes".
5) Under normal circumstances, the sum of "operating income" in line 1 and "non-operating income" in line 11 of the main form of the annual tax return (A100000) of the enterprise income tax return should be greater than the cumulative sales revenue of the current year's VAT declaration year.
6) Under normal circumstances, the amount of "sales revenue recognized from the sale of unfinished products to completed products" in line 1 of the main table (A100000) of the annual tax return of real estate development enterprises (A100000) should be greater than or equal to the amount of "sales revenue recognized from the sale of unfinished products to completed products" in line 27 of the "Deemed Sales and Tax Adjustment Schedule for Specific Business of Real Estate Development Enterprises" (A105010).
7) Under normal circumstances, the first column of the first row of the "Employee Remuneration Expenditure and Tax Adjustment Schedule" "Wage and salary expenditure - account amount" should not be 0.
8) Under normal circumstances, if the "research expenses" in line 19 of the "Period Expense Schedule" (A104000) is greater than 0, then line 26 of the "Tax Exemption, Deduction of Income and Additional Deduction of Preferential Treatment" (A107010) "(1) Additional deduction of research and development expenses incurred in the development of new technologies, new products and new processes (fill in A107012)" or line 27 "(2) The development of new technologies and new products by small and medium-sized scientific and technological enterprises, Additional deduction of R&D expenses incurred in the new process (fill in A107012)" or line 28 "(3) The relevant expenses incurred by the enterprise in order to obtain innovative, creative and breakthrough products and carry out creative design activities are deducted (the additional deduction ratio should be greater than 0.
9) Under normal circumstances, if the partners are legal persons or other organizations, the income distributed by the partnership in the current year and the income (profits) retained by the enterprise in the current year should be filled in line 41 of the "Tax Adjustment Schedule" "(5) The taxable income to be shared by the partners of the partnership legal person".
10) As long as there is depreciation and amortization of assets, regardless of whether there is tax adjustment or not, taxpayers must fill in the "Detailed Statement of Asset Depreciation, Amortization and Tax Adjustment" (A105080).
11) All taxpayers must fill in the "Loss Recovery Schedule" (A106000). The number of losses in previous years in the loss recovery table is automatically brought out by the system, and taxpayers should consult the competent tax authorities if they have any doubts about the "amount of losses to be made up in the current year" in column 8.
12) The preferential treatment shall be handled by "self-determination, declaration and enjoyment, and retention of relevant materials for future reference". Taxpayers should judge whether they meet the conditions stipulated in the preferential items according to their business conditions and relevant tax regulations, and if they meet the conditions for tax incentives, they can apply for tax incentives by filling in the A1070** series of forms.
13) Regardless of whether they enjoy preferential policies or not, taxpayers with high-tech enterprise qualifications within the validity period are required to fill in the "Preferential Information and Schedule of High-tech Enterprises" (A107041) and the "Preferential Table of Additional Deduction of R&D Expenses" (A107012).
The most complete summary!
Common tax adjustment items for corporate tax remittance
1. Income adjustment items
01.Deemed sales revenue
Policy Overview: If an enterprise exchanges non-monetary assets, as well as uses goods, property or services for donations, debt repayment, sponsorship, fundraising, advertising, samples, employee benefits or profit distribution, it shall be regarded as selling goods, transferring property or providing services.
Tax Adjustment: Increase.
Fill in the attached form: A105010; a105000
02.Non-taxable income
Policy Overview: Financial Grants Received by Enterprises; Administrative fees and charges obtained in accordance with the law and included in financial management; other non-taxable income as required; It should be deducted from the total taxable income.
Tax Adjustment: Reduction.
Fill in the attached form: A105040; a105000
2. Deduction adjustment items
03.Fines, fines and forfeiture of financial losses
Policy Overview: Fines, fines and losses of confiscated property are not deductible in the calculation of taxable income.
Tax Adjustment: Increase.
Fill in the attached form: A105000
04.Late tax fees and interest charges
Policy overview: Tax late fees and additional interest shall not be deducted when calculating taxable income.
Tax Adjustment: Increase.
Fill in the attached form: A105000
05.Business entertainment expenses
Policy overview: The business entertainment expenses incurred by the enterprise related to production and business activities shall be deducted according to 60% of the actual amount, but the maximum shall not exceed 05%！
Tax Adjustment: Increase.
Fill in the attached form: A105000
06.Advertising and business promotion expenses
Policy overview: The part of the eligible advertising expenses and business promotion expenses incurred by the enterprise that does not exceed 15% of the sales (operating) income of the current year is allowed to be deducted; The excess amount is allowed to be carried forward to the next tax year.
Tax adjustment: Increases (can be carried forward to future years).
Fill in the attached form: A105060; a105000
Exceptions: 1) From January 1, 2011 to December 31, 2025, the part of the advertising expenses and business promotion expenses incurred by cosmetics manufacturing or sales, pharmaceutical manufacturing, and beverage manufacturing (excluding alcohol manufacturing) enterprises shall not exceed 30% of the sales (operating) income of the current year;
The excess amount is allowed to be carried forward to the next tax year.
2) Tobacco advertising expenses and business promotion expenses of tobacco enterprises shall not be deducted in the calculation of taxable income.
07.Sponsorship expenditures
Policy Overview: Non-compliant sponsorship expenses are not deductible in the calculation of taxable income.
Tax Adjustment: Increase.
Fill in the attached form: A105000
08.Donation expenditures
Policy Overview: The part of the eligible public welfare donation expenses actually incurred by the enterprise within 12% of the total annual profit is allowed to be deducted in the calculation of taxable income.
The excess amount shall be carried forward and deducted in the calculation of taxable income within three years after the approval.
Tax Adjustment: Increases (can be carried forward over three years).
Fill in the attached form: A105070; a105000
Exceptions: From January 1, 2019 to December 31, 2025, poverty alleviation donations used for poverty alleviation areas are allowed to be deducted according to the facts when calculating taxable income;
09.Non-taxable income is used to pay for expenses incurred
Policy Overview: The non-taxable income of an enterprise shall not be deducted in the calculation of taxable income when it is used for expenses incurred by expenditure;
The depreciation and amortization calculated by the non-taxable income of an enterprise shall not be deducted in the calculation of taxable income.
Tax Adjustment: Increase.
Fill in the attached form: A105040; a105000
Three. Asset class adjustment items
10.Provision for impairment of assets
Policy Overview: Unapproved reserve expenses are not deductible in the calculation of taxable income.
Tax Adjustment: Increase.
Fill in the attached form: A105000
Example] Enterprise A is engaged in the production and sales of computer spare parts, and in 2023, it will obtain product sales revenue of 35 million yuan, and the special purpose fiscal funds that meet the conditions of non-taxable income will be 2 million yuan (not spent in this year), and the total profit will be 1.2 million yuan after deducting costs, expenses, taxes and other expenses.
The company's costs in 2023 include 50,000 yuan in late tax fees, 1.7 million yuan in business entertainment expenses, 6 million yuan in advertising expenses, 200,000 yuan in eligible public welfare donation expenses, and 250,000 yuan in impairment reserves.
In accordance with the relevant regulations, the taxable income of Company A in the 2023 annual enterprise income tax final settlement needs to be adjusted as follows:
Therefore: the adjusted income of enterprise A for the current period = total profit of 1.2 million yuan - reduction amount (special purpose financial funds of 2 million yuan) + increase amount (tax late payment penalty of 50,000 yuan + business entertainment expenses exceeding the limit 15250,000 yuan + advertising expenses exceeding the limit of 750,000 yuan + public welfare donation expenses exceeding the limit 560,000 yuan + provision of 250,000 yuan) = 18310,000 yuan.
2024 version of the enterprise income tax pre-tax deduction points and details
There are 20 early warning indicators for enterprise tax remittance
Hurry up and check yourself!
*: Finance First Classroom, Tax Lecture Hall, Mei Song Lecture on Tax, Tax Desk, Financial Manager, Tax Manager.