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What are the new changes in the basic information form of the annual corporate income tax return?

2021-01-15

The annual tax return of enterprise income tax has been revised. What are the new changes in the basic information form (a000000)?

A: there are three new changes in the basic information form of annual tax declaration of enterprise income tax (a000000).

First, according to the notice of the Ministry of Finance and the State Administration of Taxation on preferential policies for enterprise income tax in Hainan free trade port (CS [2020] No. 31), the item "overseas income credit method selected by 203" was adjusted, and "overseas income credit method selected by 203-1" was changed to "overseas income credit method selected by 203-1",Add "203-2 Hainan free trade port new overseas direct investment information", which is applicable to fill in and submit the relevant information about the conditions of enjoying the preferential policy conditions of enterprise income tax exemption for overseas income.

Second, according to the announcement of the Ministry of finance, the State Administration of Taxation, the Ministry of industry and information technology on promoting the high-quality development of integrated circuit and software industry (No. 45, 2020), the "28nm" option is added under "209 IC production project type", and the filling instructions of "208 software and integrated circuit enterprise type" are adjusted.

The third is to adjust the explanation of "107 applicable accounting standards or accounting systems", and add "800 government accounting standards" to the "code table of accounting standards or accounting system types".


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