1. National tax returns include: value-added tax return, consumption tax return, car purchase tax return, corporate income tax return, cultural enterprise expense return, waste electrical and electronic product fund Declaration form.
2. Local tax returns include: comprehensive tax return (including business tax return, urban construction tax, education surcharge, local education fee, local construction fund, stamp duty, etc.), real estate tax return , land use tax return, corporate income tax return, personal income tax return, resource tax return, vehicle and vessel tax return, land value-added tax return, etc.
The national tax needs to apply for the following monthly: value-added tax return (main form), attached information to the value-added tax return (table 1), table 2, fixed asset input tax deduction table, Balance sheet, profit and loss statement.
Quarterly: Corporate Income Tax Monthly (Quarterly) Tax Return (Category A)
Types of Local Tax Return
1. Monthly Statement: Comprehensive Statement (Tax Type In terms of income, local taxes are generally determined in advance, stamp duty, urban construction tax, education surcharge, local education fee)
2. Monthly report: personal income tax form
3. Quarterly report : Balance sheet and profit and loss statement
"Annual tax return" includes cover page, form selection form, enterprise basic information form, People's Republic of China and the People's Republic of China Enterprise Income Tax Annual Tax Return (Type A) ( Commonly known as the main table) and its appendix.
Category A should be levied by audit, and category B should be levied by approval. However, companies that have approved levy do not need to file an annual report.
Attachment:
Instructions for filling out the "Corporate Income Tax Annual Tax Return Form". This form lists the names and numbers of all forms in the return form. Before filing returns, taxpayers should read these forms carefully and choose "fill in" or "not fill in" according to the company's tax-related business. If you choose "Fill in", you need to complete the relevant content of the form; if you choose "Don't fill in", you don't need to fill in the form. For forms that choose “not to be filled in”, you do not need to submit them to the tax authorities. Instructions for filling in relevant items are as follows:
1. "Enterprise Basic Information Form" (A000000)
This form is required. It mainly reflects the basic information of taxpayers, including basic information of taxpayers, major accounting policies, shareholder structure and external investment conditions, etc. When taxpayers fill out returns, they should first fill in this form to provide guidance for subsequent returns.
2. "Annual Tax Return for Enterprise Income Tax of the People's Republic of China (Type A)" (A100000)
This form is required. It is the main form used by taxpayers to calculate, declare and pay corporate income tax.
3. "General Enterprise Income Detailed Form" (A101010)
This form is suitable for filing by enterprises other than financial enterprises, public institutions and private non-profit organizations. It reflects the general enterprise income in accordance with the The national unified accounting system provides for the acquisition of income.
4. "Financial Enterprise Income Detailed Form" (A101020)
This form is only applicable to financial enterprises (including commercial banks, insurance companies, securities companies and other financial enterprises), reflecting Financial enterprises obtain income in accordance with the provisions of the Accounting Standards for Business Enterprises.
5. "General Enterprise Cost Expenditure Details" (A102010)
This form is suitable for filing by enterprises other than financial enterprises, public institutions and private non-profit organizations, and reflects the cost and expenditure of general enterprises. Cost and expense expenditures are incurred in accordance with the provisions of the national unified accounting system.
6. "Financial Enterprise Expenditure Detailed Form" (A102020)
This form is only suitable for financial enterprises (including commercial banks, insurance companies, securities companies and other financial enterprises) to fill in and reflect Financial enterprises incur costs and expenditures in accordance with the Accounting Standards for Business Enterprises.
7. "Income and Expenditure Detailed Form of Public Institutions and Private Non-profit Organizations" (A103000)
This form is suitable for filling in by public institutions and private non-profit organizations and reflects the income and expenditure of public institutions and private non-profit organizations. Social groups, private non-enterprise units, non-profit organizations, etc. shall obtain income and incur costs and expenses in accordance with relevant accounting regulations.
8. "Period Expense Detailed Statement" (A104000)
This form is filled in by taxpayers in accordance with the provisions of the national unified accounting system.
9. "Detailed Form of Tax Adjustment Items" (A105000)
This form fills in the taxpayer's financial and accounting treatment methods (hereinafter referred to as accounting treatment) and the provisions of tax laws and administrative regulations (hereinafter referred to as tax law regulations) are inconsistent with the items and amounts that require tax adjustments.
10. "Details of Tax Adjustment for Certain Businesses of Deemed Sales and Real Estate Development Enterprises" (A105010)
This form reports taxpayers' deemed sales and unfinished sales of real estate enterprises. Products and unfinished products are converted into specific businesses of completed products. The accounting treatment is inconsistent with the provisions of tax laws, and tax adjustments are required for the items and amounts.
11. "Details of Tax Adjustment for Income Not Recognized on the Accrual Basis" (A105020)
This form reports that the taxpayer's accounting revenue is recognized on the accrual basis, and The tax law stipulates that income is not recognized on the accrual basis and requires tax adjustment items and amounts in accordance with the tax law.
12. "Investment Income Tax Adjustment Detailed Form" (A105030)
This form reports the taxpayer's investment income, the accounting treatment is inconsistent with the provisions of the tax law, and the items that require tax adjustment are amount.
13. "Special Purpose Fiscal Fund Tax Adjustment Detailed Form" (A105040)
This form reports the taxpayer's special purpose fiscal funds that meet the conditions for non-taxable income, accounting The processing is inconsistent with tax law provisions and requires tax adjustment.
14. "Details of Tax Adjustment for Employee Salaries" (A105050)
This form fills in the employee benefits incurred by the taxpayer (including wages and salaries, employee welfare fees, employee education funds, labor unions funds, various basic social security contributions, housing provident funds, supplementary pension insurance, supplementary medical insurance and other expenditures), the accounting treatment is inconsistent with the provisions of the tax law, and the items and amounts need to be adjusted for taxation.
15. "Details of Multi-Year Tax Adjustments for Advertising and Business Promotion Expenses" (A105060)
This form fills in the taxpayer's advertising and business promotion expenses incurred this year. Accounting The processing is inconsistent with tax law provisions and requires tax adjustment.
16. "Details of Tax Adjustment for Donation Expenditures" (A105070)
This form reports the items and items that require tax adjustments for donation expenditures incurred by taxpayers. The accounting treatment is inconsistent with the provisions of the tax law. amount.
17. "Details of Asset Depreciation, Amortization and Tax Adjustment" (A105080)
This form reports the depreciation, amortization and accounting treatment of the taxpayer's assets that are inconsistent with the tax law. , the items and amounts that require tax adjustments.
18. "Detailed Schedule of Accelerated Depreciation and Deduction of Fixed Assets" (A105081)
The taxpayers reporting in this form are in compliance with the relevant regulations of the Ministry of Finance and the State Administration of Taxation on improving the tax policy on accelerated depreciation of fixed assets. "Notice on Issues" (Finance and Taxation [2014] No. 75) stipulates that accelerated depreciation of newly added fixed assets in 2014 and subsequent years and the items and amounts allowed to be included in the current period's costs and expenses as a pre-tax deduction are allowed.
19. "Details of Pre-tax Deductions and Tax Adjustments for Asset Loss" (A105090)
This form reports the asset losses incurred by the taxpayer, and due to the inconsistency between accounting treatment and tax law regulations, it is necessary to Items and amounts for tax adjustments.
20. "Details of Pre-tax Deductions and Tax Adjustments for Asset Loss (Special Declaration)" (A105091)
This form fills in the monetary assets, non-monetary assets and investments incurred by the taxpayer. , other asset losses, as well as items and amounts that require tax adjustments due to inconsistencies between accounting treatment and tax law regulations.
21. "Enterprise Reorganization Tax Adjustment Detailed Form" (A105100)
This form reports the taxpayer's income or losses involved in enterprise reorganization. The accounting treatment is inconsistent with the tax law. It is necessary to Items and amounts for tax adjustments.
22. "Details of Tax Adjustment for Policy-based Relocation" (A105110)
This form reports the income or loss involved in the policy-based relocation of taxpayers. Due to accounting treatment and tax law regulations If there is any inconsistency, the items and amounts that need to be adjusted for tax purposes.
23. "Special Industry Reserve Tax Adjustment Details" (A105120)
This form reports the accounting treatment of special industry reserves incurred by taxpayers in insurance companies, securities industries and other special industries. Items and amounts that are inconsistent with tax law provisions and require tax adjustments.
24. "Detailed Form of Corporate Income Tax to Make Up for Losses" (A106000)
This form reports the losses incurred by the taxpayer in previous years and the amount that needs to be carried forward to make up for the losses in the current year. The amount and the amount of losses that can be carried forward to make up for in subsequent years.
25. "Detailed Table of Tax-Free, Subtracted Income and Super Deduction Preferences" (A107010)
This form reports the tax-free income, subtracted income, and super deduction enjoyed by the taxpayer this year Items and amounts of deductions and other discounts.
26. "Detailed Table of Preferential Discounts for Dividends, Bonuses and Other Equity Investment Income Between Eligible Resident Enterprises" (A107011)
This form reports the benefits that taxpayers enjoy from resident enterprises this year. Tax-free items and amounts of equity investment income such as dividends and dividends during the period.
27. "Detailed Table of Income Preferences Obtained from Comprehensive Utilization of Resources to Produce Products" (A107012)
This form reports the taxpayer's deductions from income obtained from comprehensive utilization of resources to produce products this year. Items and amounts of income.
28. "Detailed Table of Preferential Interest and Premium Income Obtained by Financial, Insurance and Other Institutions" (A107013)
This form fills in the taxpayer's financial, insurance and other institutions that occurred this year The agricultural-related interest and premium income obtained are deducted from the income items and amounts.
29. "Detailed Schedule of Super Deductions for R&D Expenses" (A107014)
This form reports the taxpayer's status and amount of super deductions for R&D expenses this year.
30. "Detailed Table of Income Reductions and Reductions" (A107020)
This form reports the amount of income that taxpayers enjoy reductions and exemptions for this year (including agriculture, forestry, animal husbandry, fishery projects and key national support projects and amounts of public infrastructure projects, environmental protection, energy and water conservation projects, and qualified technology transfer projects, etc.).
31. "Detailed Form of Taxable Income Deduction" (A107030)
This form reports the preferential amount of taxable income deduction for venture capital enterprises that taxpayers enjoy this year.
32. "Detailed Form of Income Tax Reduction and Reduction" (A107040)
This form reports the income tax reduction and exemption that taxpayers enjoy this year (including small and micro enterprises, high-tech enterprises, enterprises in ethnic autonomous areas, Other special discounts, etc.) items and amounts.
33. "High-tech Enterprise Preferences and Details" (A107041)
This form reports the status and amount of preferential treatment for high-tech enterprises enjoyed by taxpayers this year.
34. "Software and Integrated Circuit Enterprise Preferences and Detailed Table" (A107042)
This form reports the status and amount of preferential treatment for software and integrated circuit enterprises enjoyed by taxpayers this year.
35. "Detailed Table of Tax Credit Preferences" (A107050)
This form reports the status and amount of tax credits for investment in special equipment purchased by taxpayers this year.
36. "Foreign Income Tax Credit Detailed Form" (A108000)
This form reports the taxpayer's income from or occurring in different countries and regions this year, in accordance with the provisions of my country's tax laws. Calculate the amount of corporate income tax payable and creditable.
37. "Details of Adjusted Income for Foreign Income Tax" (A108010)
This form reports the taxpayer's income from or occurring in different countries and regions this year. According to my country's tax laws Provides for the calculation of adjusted income.
38. "Detailed Form of Losses Compensated by Overseas Branches" (A108020)
This form reports the pre-tax non-actual losses incurred by the taxpayer's overseas branches in the current year and previous years that have not yet been compensated. and actual losses, and non-actual losses and actual losses carried forward to make up for subsequent years.
39. "Detailed Form of Cross-Year Carryover and Credit for Foreign Income Tax" (A108030)
This form reports the taxpayer's overseas income from different countries or regions during the year according to my country's tax rate. The amount of income tax that can be deducted according to laws and regulations.
40. "Details of Annual Apportionment of Corporate Income Tax for Enterprises with Cross-Regional Operations and Consolidated Taxpayers" (A109000)
Fill in this form to report the head office of enterprises with cross-regional operations and consolidated taxpayers, and calculate the total points according to regulations The corporate income tax payable by the organization in each tax year, and the corporate income tax shared by the head office and branch offices.
41. "Enterprise Income Tax Consolidated Taxpaying Branch Income Tax Distribution Form" (A109010)
This form fills in the actual income tax payable by the head office in the year and the income tax payable by the branches in the year. The amount of income tax allocated.
Legal basis
"Individual Income Tax Law of the People's Republic of China"
Article 6 Calculation of taxable income:
(1) The comprehensive income of a resident individual is the taxable income, which is the balance after deducting RMB 60,000 in expenses, special deductions, special additional deductions and other deductions determined in accordance with the law from the income in each tax year.
(2) For wages and salaries of non-resident individuals, the balance after deducting RMB 5,000 in expenses from the monthly income shall be the taxable income; income from remuneration for services, income from author remuneration, and royalties Income, the amount of each income is the taxable income.