The annual corporate income tax final settlement is coming to an end. Let's take a look at the final settlement policy analysis of small and micro enterprises organized by my tax office. It's so simple! Hurry up and collect!

First, what is a small small profit enterprise?

To determine whether a company is a small, low-profit enterprise, it depends on whether it meets the following four criteria:

1.Engaging in industries not restricted or prohibited by the state;

2.The annual taxable income shall not exceed300Ten thousand yuan;

3.The number of employees shall not exceed300A person;

4.The total assets shall not exceed5000Ten thousand yuan.

Second, preferential policies

Since the2019years1month1sunrise2021years12month31The annual taxable income of small, low-profit enterprises shall not exceed100Reduce the amount of ten thousand yuan25%If the amount of taxable income is included, it shall be20%Pay enterprise income tax at the tax rate; Excess of taxable income in the current year100Ten thousand yuan but not more300Reduce the amount of ten thousand yuan50%If the amount of taxable income is included, it shall be20%Tax rate of enterprise income tax.

For example: an enterprise, the total profit this year50RMB 10,000 yuan

Before preferential treatment, the income tax payable by the enterprise:500000*25%=125000

The enterprise shall pay income tax this year12.5RMB 10,000 yuan

After preferential treatment, the income tax payable by the enterprise:500000*25%*20%=25000

The enterprise shall pay income tax this year2.5RMB ten thousand yuan, total discount10RMB ten thousand Yuan.

Three, the implementation of audit and levy enterprise income tax small small profit enterprises2019How to report the annual settlement:

Attention, please! Please read the instructions for each column item.

(1First of all, fill in the Basic Information Form of Annual Corporate Income Tax Return (A000000), the first part of the basic business conditions is mandatory, the data system has automatically brought out:

Among them,101,102,105Columns cannot be modified through this table, and other columns can be manually adjusted. The major projects involving small, low-profit enterprises are"103Total assets ","104Number of employees ","106"Engaged in industries restricted or prohibited by the state" is automatically brought in according to the quarterly advance payment, but can be manually corrected when the final settlement is settled.

Pay attention to fill in the form easy error point! "103Total assets "unit is ten thousand yuan!!

"103Total assets ","104The number of employees "should be determined according to the quarterly average of the enterprise throughout the year. The specific calculation formula is as follows:

Quarterly mean＝(First quarter value＋Quarter-end value)÷2

Annual quarterly mean＝The sum of the average of the quarters throughout the year÷4

Where business activities are started or terminated in the middle of a year, the actual business period shall be taken as one tax year to determine the above relevant indicators. The number of employees shall include the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise.

When you fill in the total assets column≤5000, number of employees column≤300When you select "no" and check "Yes" at the place of small micro-profit enterprises, the system will judge you as a small micro-profit enterprise and pop up a reminder that small micro-profit enterprises can avoid filling in part of the form.

Annual Basic Information Form of Enterprise Income Tax Return (A000000The second part of the "tax-related matters" is optional, the existence or occurrence of relevant matters must be completed by small enterprises with small profits; The third part, "Major shareholders and dividend", is an exemption item for small enterprises with low profit.

(2) Enter the "Filling Form of Annual Corporate Income Tax Return" and check the declaration form to be filled in:

The required form is the Basic Information Form of Annual Corporate Income Tax Return (A000000), the Annual Enterprise Income Tax Return of the People's Republic of China (AClass) (A100000) andA106000Schedule of Enterprise Income Tax for making up Losses.

In addition to the no-fill form, the other forms are selected according to the actual situation of the enterprise, among which, "Employee Salary Expenditure and Tax Adjustment Schedule" (A105050), taxpayers are required to report any expenses incurred, regardless of tax adjustment or not; Schedule of Depreciation, Amortization and Tax Adjustments (A105080) Applicable to taxpayers who have incurred asset depreciation and amortization, no matter whether tax adjustment is made, it must be reported; If the above form is checked, the "Tax Adjustment Schedule" (A105000). For enterprises that enjoy small and small profit enterprise income tax preference, they should also fill in the "Preferential Schedule of Income tax reduction and Exemption" (A107040):

(3After selecting the form, fill in the above forms one by one.

Since enterprises are exempt from filling in the schedule of income, costs and expenses, therefore, the Annual Tax Return of the People's Republic of China Enterprise Income Tax (AClass) (A100000) control1-13Columns are manually filled by enterprises.

At present, the electronic tax Bureau has realized the automatic calculation of tax relief, when the Annual Basic Information Form of Enterprise Income Tax Return (A000000) control109Column "small and low-profit enterprises" is "Yes" and the Annual Tax Return of Enterprise Income Tax of the People's Republic of China (AClass) (A100000) control23Column "taxable income" shall not exceed300For 10, 000 yuan, the Schedule of Preferential Tax Deductions and Exemptions (A107040The first line "Income tax relief for qualified small and micro-profit enterprises" can be calculated automatically. Enterprises only need to open itA107040The table can be confirmed and saved.

After filling in all the forms and clicking the declaration, the system will pop up a prompt box. Enterprises can click the risk notification service, verify the failed information by scanning against it, and submit the declaration after correction, which can reduce the declaration errors, or choose to skip the risk notification service and declare directly.

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