<繳企業(yè)所得稅 謹(jǐn)防10個(gè)申報(bào)誤區(qū)>

Pay enterprise income tax of 10 declare error > <

《國家稅務(wù)總局關(guān)于〈中華人民共和國企業(yè)所得稅月(季)度預(yù)繳納稅申報(bào)表(2015年版)等報(bào)表〉的公告》(國家稅務(wù)總局公告2015年第31號)規(guī)定，自2015年7月1日起，啟用2015年版企業(yè)所得稅預(yù)繳申報(bào)表。筆者總結(jié)了填寫新預(yù)繳申報(bào)表應(yīng)注意的10個(gè)誤區(qū)，以期為納稅人實(shí)際工作提供幫助。

The state administration of taxation on the < law of the People's Republic of China on enterprise income tax pay tax (quarterly) prepayment declaration form (2015 edition), and other reports > notice "(the state administration of taxation announced no. 31, 2015) regulation, since July 1, 2015, 2015 prepay enterprise income tax return. The author summarizes the new advance payment return to fill out ten pitfalls that should be paid attention to, so as to provide help for taxpayers to practical work.

誤區(qū)1：營業(yè)收入-營業(yè)成本=利潤總額

Myth 1: operating income - operating cost = profit

正解：企業(yè)所得稅月(季)度預(yù)繳納稅申報(bào)表第4行“利潤總額”，填報(bào)按照企業(yè)會計(jì)制度、企業(yè)會計(jì)準(zhǔn)則等國家會計(jì)規(guī)定核算的利潤總額，本行數(shù)據(jù)與利潤表列示的利潤總額一致。第2行“營業(yè)收入”，填報(bào)按照企業(yè)會計(jì)制度、企業(yè)會計(jì)準(zhǔn)則等國家會計(jì)規(guī)定核算的營業(yè)收入，本行主要列示納稅人營業(yè)收入數(shù)額，指標(biāo)設(shè)計(jì)的意義在于數(shù)據(jù)采集，不參與計(jì)算。第3行“營業(yè)成本”，填報(bào)按照企業(yè)會計(jì)制度、企業(yè)會計(jì)準(zhǔn)則等國家會計(jì)規(guī)定核算的營業(yè)成本，本行主要列示納稅人營業(yè)成本數(shù)額，不參與計(jì)算。指標(biāo)意義在于數(shù)據(jù)采集。

Truth: enterprise income tax monthly (quarterly) prepayment pay tax return line 4 "profit", fill in according to enterprise accounting system, accounting standard for business enterprises and accounting regulations of the state accounting profit, profit total area of the data and the income statement list. Line 2 "revenue", fill in according to enterprise accounting system, accounting accounting standard for business enterprises and accounting regulations of the state's revenue, bank mainly list the taxpayer business income amount, the meaning of the index design is data collection, not to participate in the calculation. Line 3 "operating cost", fill in according to enterprise accounting system, accounting standard for business enterprises and accounting regulations of the state operating cost accounting, bank mainly list the taxpayer business cost, not to participate in the calculation. The index is about data acquisition.

企業(yè)所得稅季度申報(bào)表(A類)中的“利潤總額”與營業(yè)收入、營業(yè)成本不存在必然的勾稽關(guān)系。按照國家稅務(wù)總局制表慣例，申報(bào)表中存在勾稽關(guān)系的“行、列”，一般會在填表說明中標(biāo)注計(jì)算公式，表明彼此之間的表內(nèi)關(guān)系。

Quarterly enterprise income tax declaration form (class A) in the "profit" and operating income, operating cost, there is no inevitable relationship between checked. TAB practices, in accordance with the state administration of taxation declaration form of relation checked in rows, columns, usually in the introduction to fill out a form formula of annotation, show in the table of relationship between each other.

誤區(qū)2：“營業(yè)成本”項(xiàng)目含“期間費(fèi)用”

Erroneous zone 2: "operating cost" project including during the "fees"

正解：營業(yè)成本=主營業(yè)務(wù)成本+其他業(yè)務(wù)成本。企業(yè)所得稅月(季)度預(yù)繳納稅申報(bào)表第3行“營業(yè)成本”，填報(bào)按照企業(yè)會計(jì)制度、企業(yè)會計(jì)準(zhǔn)則等國家會計(jì)規(guī)定核算的營業(yè)成本，本行主要列示納稅人營業(yè)成本數(shù)額，不參與計(jì)算。指標(biāo)意義還是在于數(shù)據(jù)采集。因此，企業(yè)在填寫此行“營業(yè)成本”時(shí)，不包括營業(yè)外支出和期間費(fèi)用。

Truth: operating cost = main business cost + other business cost. Pay taxes of enterprise income tax monthly (quarterly) prepayment declaration form line 3 "operating cost", fill in according to enterprise accounting system, accounting standard for business enterprises and accounting regulations of the state operating cost accounting, bank mainly list the taxpayer business cost, not to participate in the calculation. Index significance lies in data collection. Therefore, the enterprise "operating cost in this profession, not during non-business expenses and cost.

誤區(qū)3：“實(shí)際利潤額”等于企業(yè)財(cái)務(wù)報(bào)表(利潤表)中的“利潤總額”

Myth 3: "actual profits" is equal to the enterprises in the financial statements (income statement) "profit"

正解：實(shí)際利潤額=利潤總額+特定業(yè)務(wù)計(jì)算的應(yīng)納稅所得額-不征稅收入和稅基減免應(yīng)納稅所得額-固定資產(chǎn)加速折舊(扣除)調(diào)減額-彌補(bǔ)以前年度虧損。

Truth: the actual profit = profit total + specific business computing taxable income - not tax revenue and tax base breaks the taxable income amount, accelerated depreciation of fixed assets (excluding) lowered the forehead - make up the losses of the previous year.

企業(yè)所得稅法第五條規(guī)定，應(yīng)納稅所得額，指企業(yè)每一納稅年度的收入總額，減除不征稅收入、免稅收入、各項(xiàng)扣除以及允許彌補(bǔ)的以前年度虧損后的余額。

Article 5 of the law on corporate income tax, the taxable income amount, refers to the total income of the enterprise each tax year, minus the tax-free income, tax revenue, the deduction and allowing the balance of the make up for the loss of the previous year.

企業(yè)所得稅預(yù)繳是根據(jù)“實(shí)際利潤額”來預(yù)繳，不是根據(jù)納稅人會計(jì)報(bào)表利潤表中利潤總額預(yù)繳，也不是根據(jù)應(yīng)納稅所得額預(yù)繳。

Prepay enterprise income tax is to be paid in advance, according to "actual profits" is not a profit on the basis of the taxpayer accounting statements of profit total advance payment, nor is it advance payment shall be made according to the amount of taxable income.

誤區(qū)4：企業(yè)所得稅預(yù)繳不能彌補(bǔ)以前年度虧損

Myth 4: enterprise income tax shall be prepaid can't make up the losses of the previous year

正解：政策依據(jù)同誤區(qū)三

Truth: the policy basis with myth 3

根據(jù)國家稅務(wù)總局公告2015年第31號的填報(bào)說明規(guī)定，企業(yè)季度預(yù)繳所得稅時(shí)，第8行“彌補(bǔ)以前年度虧損”，填報(bào)按照稅收規(guī)定可在企業(yè)所得稅前彌補(bǔ)的以前年度尚未彌補(bǔ)的虧損額。

In 2015, according to the state administration of taxation announced no. 31 complete description rules, the enterprise prepay quarterly income tax, line 8 "make up the losses of the previous year," declared in accordance with relevant provisions of the tax revenue can make up for the previous year before the enterprise income tax has yet to make up for the loss.

誤區(qū)5：企業(yè)所得稅預(yù)繳可以彌補(bǔ)以前年度虧損，但不能彌補(bǔ)本年度虧損

Myth 5: enterprise income tax shall be prepaid can make up the losses of the previous year, but it can't make up for this year's losses

正解：企業(yè)所得稅法第五條規(guī)定，企業(yè)每一納稅年度的收入總額，減除不征稅收入、免稅收入、各項(xiàng)扣除以及允許彌補(bǔ)的以前年度虧損后的余額，為應(yīng)納稅所得額。因此，企業(yè)月度或季度預(yù)繳所得稅可以減除允許彌補(bǔ)的以前年度虧損。

Truth: the enterprise income tax law stipulated in article 5, enterprise total revenue of each tax year, minus the tax-free income, tax revenue, the deduction and allowed to make up for the loss of the previous year the balance of the taxable income amount. Therefore, the enterprise can monthly or quarterly advance payment of income tax deduction allowed to make up for the loss of the previous year.

某公司第一季度是負(fù)利潤，第二季度有利潤，企業(yè)所得稅按第二季度的利潤繳，還是按第一季度至第二季度累計(jì)利潤繳納?因?yàn)槠髽I(yè)所得稅實(shí)行分月或分季度預(yù)繳、年終匯算清繳的辦法，因此，企業(yè)月度或季度預(yù)繳所得稅時(shí)，其實(shí)際利潤額還可以減除上一月度或季度企業(yè)形成的虧損額。具體而言，該公司第一季度至第二季度累計(jì)利潤總額為正數(shù)時(shí)，乘以稅率計(jì)算繳納企業(yè)所得稅;為零或負(fù)數(shù)時(shí)，不用計(jì)算企業(yè)所得稅。

A company is negative profit in the first quarter, second quarter profit, pay enterprise income tax according to the second quarter profit, or according to the first quarter to the second quarter of the total profit to pay? For enterprise income tax monthly or quarterly basis, be paid in advance, the end of the liquidation, therefore, the enterprise monthly or quarterly advance payment of income tax, the actual profits can also be deducted on a monthly or quarterly loss enterprise. Specifically, the company in the first quarter to the second quarter of the total profit is positive, The Times to calculate and pay enterprise income tax tax rate; Zero or negative, there is no calculation of enterprise income tax.

企業(yè)所得稅預(yù)繳時(shí)，實(shí)際利潤額累計(jì)數(shù)既可以彌補(bǔ)以前年度虧損，又可以彌補(bǔ)本年度虧損。

Enterprise income tax when the advance payment, the actual profits accumulative frequency can make up the losses of the previous year, and can make up for this year's losses.

誤區(qū)6：小型微利企業(yè)在企業(yè)所得稅預(yù)繳時(shí)不能享受稅收優(yōu)惠

Myth 6: small profit-making enterprise in enterprise income tax when the advance payment can not enjoy the preferential tax

正解：《國家稅務(wù)總局關(guān)于貫徹落實(shí)擴(kuò)大小型微利企業(yè)減半征收企業(yè)所得稅范圍有關(guān)問題的公告》(國家稅務(wù)總局公告2015年第17號)第二條規(guī)定，符合規(guī)定條件的小型微利企業(yè)，在季度、月份預(yù)繳企業(yè)所得稅時(shí)，可以自行享受小型微利企業(yè)所得稅優(yōu)惠政策，無須稅務(wù)機(jī)關(guān)審核批準(zhǔn)。小型微利企業(yè)在預(yù)繳和匯算清繳時(shí)通過填寫企業(yè)所得稅納稅申報(bào)表“從業(yè)人數(shù)、資產(chǎn)總額”等欄次履行備案手續(xù)，不再另行專門備案。在2015年企業(yè)所得稅預(yù)繳納稅申報(bào)表修訂之前，小型微利企業(yè)預(yù)繳申報(bào)時(shí)，暫不需提供“從業(yè)人數(shù)、資產(chǎn)總額”情況。

Truth: "the state administration of taxation on the implementation of expanding the scope of the enterprise income tax shall be levied half a small meagre-profit enterprise satisfying announcement concerning the issues (the state administration of taxation announced in 2015 (17) stipulated in article 2, conform to the requirements as prescribed in the small profit-making enterprise, in the quarter, month advance payment of enterprise income tax, able to enjoy the small profit-making enterprise income tax preferential policies, without approval of the tax authorities. A small meagre-profit enterprise satisfying the advance payment and refunded by filling in the enterprise income tax return ", the total assets of workers "column, such as time to put on record formalities, no longer be specialized for the record. Pre pay enterprise income tax in 2015, before tax return is revised, a small meagre-profit enterprise satisfying prepay declaration, no need to offer ", the total assets of workers ".

因此，小型微利企業(yè)在企業(yè)所得稅預(yù)繳時(shí)可以享受相應(yīng)的稅收優(yōu)惠。

Therefore, the small profit-making enterprise when the enterprise income tax shall be prepaid can enjoy the corresponding preferential tax.

誤區(qū)7：小型微利企業(yè)在企業(yè)所得稅預(yù)繳需要備案才能享受稅收優(yōu)惠

Myth 7: small profit-making enterprise in the enterprise income tax shall be prepaid the need for the record to enjoy tax incentives

正解：政策依據(jù)同“誤區(qū)六”。

Truth: the policy basis with the "myth".

符合規(guī)定條件的小型微利企業(yè)，在季度、月份預(yù)繳企業(yè)所得稅時(shí)，可以自行享受小型微利企業(yè)所得稅優(yōu)惠政策，無須稅務(wù)機(jī)關(guān)審核批準(zhǔn)。

Conform to the requirements as prescribed in the small profit-making enterprise, in the quarter, month advance payment of enterprise income tax, able to enjoy the small profit-making enterprise income tax preferential policies, without approval of the tax authorities.

誤區(qū)8：企業(yè)所得稅預(yù)繳時(shí)未取得發(fā)票的，不能在預(yù)繳前扣除

Myth 8: enterprise income tax when the advance payment of the invoice, cannot be deducted before the advance payment

正解：《國家稅務(wù)總局關(guān)于企業(yè)所得稅若干問題的公告》(國家稅務(wù)總局公告2011年第34號)第六條規(guī)定，企業(yè)當(dāng)年度實(shí)際發(fā)生的相關(guān)成本、費(fèi)用，由于各種原因未能及時(shí)取得該成本、費(fèi)用的有效憑證，企業(yè)在預(yù)繳季度所得稅時(shí)，可暫按賬面發(fā)生金額進(jìn)行核算;但在匯算清繳時(shí)，應(yīng)補(bǔ)充提供該成本、費(fèi)用的有效憑證。

Truth: "the state administration of taxation on notice some issues of enterprise income tax (the state administration of taxation announced 34 2011) of article 6 of the regulation, the enterprise into related costs and expenses incurred, due to various reasons failed to get the costs and expenses of effective certificate, enterprise when prepay quarterly income tax, can temporarily according to the carrying amount for accounting. But when the payable or refundable amount should be added to provide the costs and expenses of valid credentials.

誤區(qū)9：高新技術(shù)企業(yè)資格復(fù)審期間，不能按15%的稅率預(yù)繳所得稅

Myth 9: high-tech enterprise qualification period of review, not pay enterprise income tax by the tax rate of 15%

正解：《國家稅務(wù)總局關(guān)于高新技術(shù)企業(yè)資格復(fù)審期間企業(yè)所得稅預(yù)繳問題的公告》(國家稅務(wù)總局公告2011年第4號)規(guī)定，根據(jù)企業(yè)所得稅法及其實(shí)施條例、《科學(xué)技術(shù)部、財(cái)政部、國家稅務(wù)總局關(guān)于印發(fā)〈高新技術(shù)企業(yè)認(rèn)定管理辦法〉的通知》(國科發(fā)火〔2008〕172號)、《國家稅務(wù)總局關(guān)于實(shí)施高新技術(shù)企業(yè)所得稅優(yōu)惠有關(guān)問題的通知》(國稅函〔2009〕203號)的有關(guān)規(guī)定，高新技術(shù)企業(yè)應(yīng)在資格期滿前三個(gè)月內(nèi)提出復(fù)審申請，在通過復(fù)審之前，在其高新技術(shù)企業(yè)資格有效期內(nèi)，其當(dāng)年企業(yè)所得稅暫按15%的稅率預(yù)繳。

Truth: "the state administration of taxation on a high and new technology enterprise qualification review of enterprise income tax shall be prepaid the problem during the period of notice" (the state administration of taxation announced no. 4, 2011), according to the enterprise income tax law and its implementing regulations, the ministry of science and technology, ministry of finance, state administration of taxation about print and distribute "measures for the management of the recognition of hi-tech enterprises > notice (the goat [2008] no. 172), the state administration of taxation on implementing high-tech enterprises preferential income tax related issues notice" (guoshuihan [2009] no. 2009) of the related regulations, high and new technology enterprise shall apply for reexamination within three months before the expiration of the qualification, before through the review, during the validity period of the qualification of high and new technology enterprise, the advance payment shall be made in enterprise income tax at a temporary tax rate of 15%.

誤區(qū)10：只要年度企業(yè)所得稅匯算清繳真實(shí)、準(zhǔn)確，季度預(yù)繳可以任性

Myth 10: as long as the annual enterprise income tax payable or refundable amount true, accurate, quarterly advance payment can be capricious

正解：國家稅務(wù)總局公告2015年第31號規(guī)定，企業(yè)在預(yù)繳申報(bào)所得稅時(shí)，“利潤總額”填報(bào)按照企業(yè)會計(jì)制度、企業(yè)會計(jì)準(zhǔn)則等國家會計(jì)規(guī)定核算的利潤總額。如果企業(yè)違反此項(xiàng)規(guī)定，稅務(wù)機(jī)關(guān)可能根據(jù)稅收征管法，給予納稅人以“未按照規(guī)定期限繳納稅款，責(zé)令限期繳納并從滯納稅款之日起，按日加收滯納稅款萬分之五的滯納金”的行政處理。

Truth: the state administration of taxation announced no. 31, 2015 enterprises in advance payment income tax, "profit" is allowed according to enterprise accounting system, accounting standard for business enterprises and accounting regulations of the state accounting profit. If the enterprise in violation of the provisions of the tax authority may, according to the tax administration law to give taxpayers to "fail to pay tax within the prescribed period of time, instructs deadline and starting from the date of delinquent tax pay, add by day receive the fine for delaying payment of delinquent tax five over ten thousand" administrative processing.