Core Viewpoint - The article emphasizes the importance of retaining specific documentation for corporate income tax filing and compliance, particularly regarding tax incentives and exemptions available to enterprises in China [1][2][3]. Group 1: Tax Filing and Documentation Requirements - Enterprises must submit their annual corporate income tax returns within five months after the end of the fiscal year, along with financial reports and other relevant documents [1]. - Companies enjoying tax incentives must retain documentation for verification, including investment agreements and financial records related to tax-exempt income [1][2]. Group 2: Tax Incentives for Enterprises - Resident enterprises are exempt from corporate income tax on equity investment income from other resident enterprises, provided certain conditions are met, such as holding shares for over 12 months [1]. - Companies that employ disabled individuals can deduct 100% of the wages paid to these employees from their taxable income, subject to specific documentation requirements [2]. - Income from agricultural, forestry, animal husbandry, and fishery projects is exempt from corporate income tax, with certain conditions allowing for reduced tax rates [3].
【实用】企业所得税汇算清缴结束后,别忘记这些资料需留存备查
蓝色柳林财税室·2025-08-02 00:11