1. "Basic Information Form for Corporate Income Tax Annual Tax Return" (A000000). This form is a required form. The content to be filled in includes basic business conditions (required), relevant tax-related matters (existence or Fill in relevant matters that have occurred), major shareholders and dividends (small and micro enterprises do not need to fill in).
For small and micro enterprises (engaged in national unrestricted and prohibited industries, with total assets not exceeding 50 million, number of employees not exceeding 300, and annual taxable income not exceeding 3 million), fill in the basic business information In this case, please note that total assets and number of employees are annual averages (first calculate the quarterly average, and then calculate the annual average based on the quarterly average).
The tax-related matters should be selected according to the actual situation of the enterprise. This section involves the tax preferential policies that the enterprise can enjoy, as well as the selection and filling of the following forms. For example, if the enterprise is a software or integrated circuit manufacturer, it needs to fill in A107042 "Software and Integrated Circuit Enterprise Discounts and Details". The basic information form must be filled out accurately to provide guidance for subsequent declarations.
2. "Corporate Income Tax Annual Tax Return (Type A)" (A100000), which is the main form. This form is required. This table includes four sections: calculation of total profit, calculation of taxable income, calculation of tax payable, and calculation of actual tax payable. When we fill out the declaration form, after filling out the basic information form, we do not fill in this form first, but fill in the detailed form first. The data reported in the detailed form will be automatically filled in by the system in the relevant columns of the main form.
Take the "Detailed List of Tax Adjustment Items" as an example. The detailed list of tax adjustment is a detailed list of the main table, and the detailed list of specific item adjustments (such as "Details of Multi-year Tax Adjustments such as Advertising Fees and Business Promotion Fees" "Table") is a detailed table of the tax adjustment detailed form. When filling in the report, first fill in the adjustment detailed form for each item, and the data of each item's adjustment detailed form will be automatically uploaded to the relevant columns of its upper-level return form.
In the main table, the calculation of the total profit in the first block is completely based on the annual income statement data. Note that when calculating the operating profit in the declaration form, the "R&D expenses" are not subtracted. The R&D expenses are actually Reflected in "Administrative Expenses". At the same time, in the calculation of operating profit in the declaration form, you will find that there are no "credit impairment losses", "other income" and other items that are included in the calculation of accounting profits. When filling in the items, there is no need to fill in the items that are not in the declaration form. The specific amount of each item Just copy it exactly according to the income statement, that is, the "operating profit" in the return form is not equal to the addition and subtraction of the first 9 columns in the return form. (1-2-3-4-) after the "operating profit" item in the return form 5-6-7 8 9) can be ignored, just remember this part and copy the income statement.
In the last three blocks, the data that need to be added and subtracted for the calculation of taxable income, calculation of tax payable, and calculation of actual tax payable all come from the detailed table. Fill in the detailed table first, and the relevant data will be automatically linked to There is no need to fill in the corresponding columns manually.
If the enterprise is a small and micro enterprise, the "General Enterprise Income Detailed Statement" (A101010), "Financial Enterprise Income Detailed Statement" (A101020), "General Enterprise Cost Expenditure Detailed Statement" (A102010), "Financial Enterprise Detailed Statement" "Enterprise Expenditure Detailed Statement" "A102020", "Public Institutions and Private Non-Profit Organizations Income and Expenditure Detailed Statement" (A103000) and "Period Expense Detailed Statement" (A104000), as well as the "Major Shareholders and Dividends" item in the basic information table No need to fill in any fields.
3. "Detailed Table of Tax Adjustment Items" (A105000). This table is a summary table of tax adjustments. There are corresponding detailed tables of different items below. In principle, the detailed list of items should be filled in first. Detailed table, if there is no detailed table of specific items, fill them in directly in this table (such as business entertainment expenses, interest expenses, fines, fines and losses of confiscated property, tax late payment fees, additional interest, etc. can be filled directly in this summary table) column, a detailed list that does not involve specific matters).
The detailed list of tax adjustment items includes income adjustment items, deduction adjustment items, asset adjustment items, special matter adjustment items, special tax adjustment taxable income and others. Generally, small and micro enterprises will be required to fill in the "Details of Employee Salary Expenditure and Tax Adjustment", and the enterprise will have employee salary expenses. If taxpayers are involved in deemed sales for corporate income tax (such as free gifts), they need to fill in the "Deemed Sales and Real Estate Development Enterprise Specific Business Adjustment Details" (A105010).
4. "Detailed Schedule of Employee Salary Expenditures and Tax Adjustments" (A105050), for small and micro enterprises, it generally involves employee welfare fees (tax deduction ratio is 14), education funds (tax deduction ratio is 8, It involves the ability to carry forward undeducted amounts from previous years), trade union funds (the tax deduction ratio is 2), supplementary medical insurance and supplementary medical insurance (the tax deduction ratio is both 5, that is, no more than 5 parts of the total wages and salaries are allowed to be taxed) deduction before).
5. "Detailed Schedule of Multi-Year Tax Adjustments for Advertising Fees and Business Promotion Fees" (A105060), the pre-tax deduction standard for advertising fees shall not exceed 15% of the sales (operating) income of the current year (special industries, cosmetics The deduction rate for manufacturing or sales, pharmaceutical manufacturing, and beverage manufacturing (excluding alcoholic beverage manufacturing) is 30), and the excess amount is allowed to be carried forward and continued to be deducted in future tax years. The "expenditures that are not allowed to be deducted" in the detailed list mainly refer to the tobacco industry. The advertising expenses of the tobacco industry are not deductible before tax. The "base for calculating deductions this year" in the declaration form is the sales (operating) income and operating income of the year. and deemed to be the sum of sales revenue.
6. "Details of Depreciation, Amortization and Tax Adjustment of Fixed Assets" (A105080), the taxpayer has fixed assets, intangible assets, generated assets, long-term deferred expenses, oil and gas exploration investment or oil and gas development For one of the investments, you need to fill in this form (regardless of whether it involves adjustments or not, you need to fill it out). The book amount (original value of the asset, this year’s depreciation and amortization, and accumulated depreciation and amortization) shall be entered in accordance with the amount confirmed according to accounting measurement, and the tax collection amount shall be entered in accordance with the amount confirmed in accordance with the tax law. Taking fixed assets as an example, if the depreciation life and depreciation method of fixed assets confirmed by corporate accounting are consistent with the tax law and do not comply with the policy of enjoying accelerated depreciation and one-time pre-tax deduction, then the current year’s depreciation and amortization confirmed by accounting Amount = depreciation and amortization amount under tax law, accumulated depreciation and amortization amount under accounting amount = accumulated depreciation and amortization amount under tax amount, and tax adjustment is 0.
Example:
A company purchases a vehicle that is eligible for one-time pre-tax deduction on March 31, 2021. Assuming that the unit value is 1 million, the depreciation amount is 135,000. (Assuming that the depreciation life, net residual value, and depreciation method confirmed in accounting are consistent with the tax law), the account amount corresponding to the "one-time deduction for equipment and equipment below 5 million yuan" in line 11 is completely filled in according to the accounting amount (the original asset Value: 1 million, current depreciation and amortization: 135,000, accumulated depreciation and amortization 135,000), tax amount (asset tax basis: 1 million, tax depreciation and amortization 1 million, tax adjustment is 13.5-100= -865,000, that is, tax reduction of 865,000) is filled in in accordance with the relevant regulations of the tax law.
7. "Details of Loss Recovery for Corporate Income Tax" (A106000), the time for loss recovery for general enterprises shall not exceed 5 years, and it shall be extended to 10 years for high-tech enterprises and technology-based small and medium-sized enterprises. Note that the order of time for making up for losses is to make up for losses first.
This form is not required. Enterprises need to fill it out when it comes to making up for losses.
In addition to the above forms, if an enterprise spends R&D expenses and enjoys the super deduction policy for R&D expenses, it needs to fill in the "Details of Tax Exemptions, Subtracted Income and Super Deduction Preferences" (A107010); if If the enterprise is a high-tech enterprise, it needs to fill in the "Details of Preferential Income Reductions and Exemptions" (A107040) and "High-tech Enterprise Preferences and Details" (A107041); if the enterprise is a software or integrated circuit enterprise, it needs to fill in the "Software , Integrated circuit enterprise preferential status and detailed list" (A107072).
Other detailed tables are selected according to the actual situation of the enterprise. Therefore, for ordinary small and micro enterprises, the number of forms that need to be filled out will generally not exceed 10.