The items of the enterprise income tax return mainly include: sales (business) income, sales (business) profit, operating profit, total profit, taxable income, applicable tax rate, taxable income, taxable warehouse income, and the amount of compensable (refundable) income at the end of the period.
Enterprise income tax refers to the income tax levied by the Chinese People's **** and State enterprises (resident enterprises, non-resident enterprises) and other organizations that obtain income from production and operation income as the object of taxation. As taxpayers of enterprise income tax, they shall pay enterprise income tax in accordance with the Enterprise Income Tax Law. Except for sole proprietorships and partnerships.
Expanded Information:
Note:
1. Taxpayers need to complete all kinds of tax-related matters prior to the annual tax declaration of the enterprise income tax should be completed in a timely manner in accordance with the relevant regulations, procedures and time limits.
2. If the declaration is found to be incorrect during the prescribed declaration period, the declaration can be corrected during the declaration period.
3. If, due to force majeure, it is impossible to file the annual tax return or prepare all the information for the annual tax return within the filing period, the annual tax return can be postponed in accordance with the provisions of the Law on the Administration of Taxes.
4. If the annual enterprise income tax return is made by electronic means, the relevant information shall be kept in accordance with the relevant regulations or attached to the paper tax return.
Baidu Encyclopedia-Enterprise Income Tax