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be careful!Enterprise income tax prepayment declaration form changed greatly!Start from April 1!

2021-03-29

Enterprise income tax prepayment declaration form has been changed again!The State Administration of Taxation recently issued an announcement!From April 1!


The State Administration of Taxation recently issued the announcement of the State Administration of Taxation on Issuing the monthly (quarterly) prepayment tax return of the people's Republic of China on enterprise income tax (Class A) (Notice No. 3 of 2021 of the State Administration of Taxation).



In order to further optimize the tax experience, "monthly (quarterly) prepayment tax return of the people's Republic of China (Class A)" adopts the design idea of "classification filling in". For the vast majority of enterprises, it is only necessary to fill in a main form and fill in the corresponding specific items on the main form to complete the declaration, thus further reducing the tax burden.

one

Number of reduced schedules


everything Deletion The original detailed list of tax-free income, reduced income and income tax reduction (a201010) and the original list of preferential treatment of income tax reduction and exemption (a201030) will be listed in the relevant columns It is integrated into the monthly (quarterly) enterprise income tax return of the people's Republic of China (Class A) (a200000).

New table:



Second, it is simplify In the detailed list of accelerated depreciation and amortization (deduction) of assets (a201020) Line number and filling method.

Old watch:

New table:

two

Optimize main table column


everything Deletion In the original monthly (quarterly) prepayment tax return of the people's Republic of China for enterprise income tax (Class A) (a200000), the existing "Prepayment method" and "enterprise type" Two columns.


Old watch:

New table:


Second, it is Deletion Original "monthly (quarterly) prepayment tax return of the people's Republic of China for enterprise income tax (Class A)" (a200000) "Attached information" Column number.


Old watch:

New table: Third, the original detailed list of tax-free income, reduced income and income reduction (a201010) is attached with relevant information columns, Integrated into Enterprise income tax monthly (quarterly) prepayment tax return of the people's Republic of China (Class A) (a200000) "Matters to be reported" Column number.

Old watch: New table:

Fourth, it is optimization "Accelerated depreciation and amortization (deduction)" policy, "tax-free income, reduced income, plus deduction" policy and "income relief" policy Calculation order It is consistent with the calculation logic of the annual return.


three

Adjustment of filling method


The first is the "attached items" in the monthly (quarterly) prepayment tax return of the people's Republic of China for enterprise income tax (Class A) (a200000), line 7 "minus: tax-free income, reduced income, plus deduction", line 8 "minus: income deduction", and line 13 "minus: income tax deduction" Add blank detail lines, The taxpayer shall fill in the preferential items or specific items according to the catalogue of enterprise income tax declaration items.


New table:

The second is "accelerated depreciation and amortization" in the first line and "one-off deduction" in the second line of the detailed list of accelerated depreciation and amortization (deduction) of assets (a201020) Add blank detail lines, The taxpayer shall fill in the preferential items according to the catalogue of enterprise income tax declaration items.  


New table:

Third, the catalogue of enterprise income tax declaration items was published in the column of "tax service" on the website of the State Administration of taxation Timely update according to the policy adjustment. In the future, if the policy is adjusted, the form will not be revised. Taxpayers can fill in the corresponding items according to the latest catalogue of enterprise income tax declaration items published on the website.


four

Improve the rules of tax reduction and exemption in ethnic autonomous regions


"Monthly (quarterly) prepayment tax return of the people's Republic of China for enterprise income tax (Class A)" (a200000) added the part of "calculation of actual paid enterprise income tax" to help enterprises in ethnic autonomous regions calculate the reduction or exemption of enterprise income tax shared by local governments more accurately.


New table:


Source: State Administration of taxation

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