Journalism

What are the new changes in the "detailed list of tax adjustment items" revised in the annual tax return of enterprise income tax?

2021-01-18

The annual tax return of enterprise income tax has been revised. What are the new changes in the detailed statement of tax adjustment items (a105000)?

A: in order to reduce the burden of financial enterprises, combined with the revision of the original statement of special industry reserves and tax adjustment (a105120), the relevant lines of insurance company, securities industry, futures industry and financing (credit) guarantee institution of small and medium-sized enterprises are added in the item of "special industry reserve" in line 39 of the detailed statement of tax adjustment items (a105120), which is used to fill in the reserve fundTax adjustment.

Warm tips: Line 39 "(III) special industry reserve": fill in the total amount of line 39.1 to line 39.7 (excluding line 39.3) of special industry reserve adjustment item.


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