欢迎扫描下方二维码关注： 《跨地区经营汇总纳税企业年度分摊企业所得税明细表》（A109000）第4行从原来"用于分摊的本年实际应纳所得税 额"变更为"本年实际应纳所得税额"并对其进行细化，同时增加了5-9行的内容。 | | | A109000 跨地区经营汇总纳税 | | --- | --- | --- | | 行次 | | 项目 | | Black | | 、实际应纳所得权额 | | 2 | | 或:境外所得应纳所得税额 | | 3 | | 加: 趋外所得抵免所得税额 | | 4 | | 、用于分摊的本年实际应纳所得税额(1-2+ | | 5 | | 三、本年累计已预分、已分摊所得税额(6+7+ | | 6 | | C > 总机构直接管理建筑项目部已预分所 | | T | | (= ○总机构已分摊所得税额 | | 8 | | G E)财政集中已分百所得税额 | | 9 | | (四)分支机构已分摊所得税额 | | 10 | | 其中:总机在体生产经营部门已 | | 12 | | 四、本年度应分摊的应补(退)的所得税额( | | 12 | | (- 一)总机构分辨本年应补(退)的所得 | | 13 | | (二 ...

Core Viewpoint - The article discusses the new changes in the corporate income tax annual reconciliation and reporting process for 2024, emphasizing the importance of understanding tax policies and reporting rules for businesses to ensure compliance and optimize tax liabilities [3]. Group 1: Tax Reporting Changes - The State Administration of Taxation has announced changes to the corporate income tax annual tax return forms, requiring businesses to differentiate between various scenarios when reporting equity transfer transactions [3][5]. - The annual tax return form (A100000) includes specific sections for reporting investment income and asset disposal gains or losses, which must be accurately filled out based on the nature of the asset [5][9]. Group 2: Tax Adjustment Details - Differences between accounting and tax laws, such as revenue recognition timing and cost deduction scope, must be adjusted through the tax adjustment project detail form (A105000) [7]. - The tax adjustment project detail form includes various income adjustment items, such as deemed sales income and investment income, which need to be reported accurately [8][34]. Group 3: Equity Transfer Reporting - When a company undergoes equity transfer, it must report the transaction in the asset loss tax deduction and tax adjustment detail form (A105090) if there are losses incurred [12]. - The investment income tax adjustment detail form (A105030) is used to report gains or losses from the disposal of investment assets, including equity transfers [19][21]. Group 4: Case Study Example - A case study illustrates the tax treatment and reporting adjustments for a company that sold a 30% equity stake for 15 million yuan, highlighting the need for proper income recognition and tax adjustments based on the sale price and initial investment [29][31]. - The tax implications of the equity transfer include adjustments for accounting recognition of transfer income and the necessary tax return filings to reflect these changes [33][36]. Group 5: Documentation Requirements - Companies must prepare specific documentation to support their tax filings, including contracts, valuation reports, and evidence of compliance with tax regulations for equity transfers and asset disposals [37][39]. - The article outlines the necessary materials for tax authorities to verify equity investment losses and restructuring transactions, emphasizing the importance of thorough record-keeping [38][40].

Core Viewpoint - The article discusses the tax deduction policies for various types of insurance premiums and expenses that companies can claim under corporate income tax regulations in China, emphasizing the conditions and limits for these deductions. Group 1: Basic Social Insurance Deductions - Companies are allowed to deduct basic social insurance contributions such as pension, medical, unemployment, work injury, and maternity insurance within the prescribed limits [4][5][6]. Group 2: Supplementary Insurance Deductions - Supplementary pension and medical insurance premiums paid by companies for all employees can be deducted up to 5% of the total employee wages; amounts exceeding this limit are not deductible [4][11]. Group 3: Special Occupational Insurance - Premiums for personal safety insurance for special occupational workers are deductible according to national regulations [5]. Group 4: Business Travel Insurance - Companies can deduct personal accident insurance expenses incurred by employees during business travel [6]. Group 5: Property and Liability Insurance - Premiums paid for property insurance and liability insurance (such as employer's liability and public liability) are also deductible [8][9]. Group 6: Banking Sector Deductions - Banking institutions can deduct deposit insurance premiums calculated at a rate not exceeding 0.0016 of the deposits [9]. Group 7: Insurance Industry Specifics - Insurance companies can deduct commission and handling fees related to their business activities, limited to 18% of the net premium income after deducting refunds [13]. Group 8: Investment Taxation - The article outlines tax implications for investments, including cash and non-cash payments, and specifies that costs related to investment assets cannot be deducted during the holding period but can be deducted upon transfer [18][20]. Group 9: Income Recognition and Tax Exemption - Income from dividends and bonuses from equity investments is recognized based on the decisions made by the investee's shareholders, with certain exemptions for qualified resident enterprises [21]. Group 10: Transfer of Equity - The timing for recognizing income from equity transfers is specified, along with the treatment of costs associated with the transferred equity [23][24].

Core Viewpoint - The article discusses the tax deduction policies for asset losses in enterprises, detailing the conditions and evidence required for claiming such deductions under the relevant tax regulations [13][17]. Group 1: Asset Loss Tax Deduction Conditions - Enterprises can claim tax deductions for asset losses that have been recognized in their accounting records and meet the legal criteria for asset loss confirmation [3][12]. - The timing for claiming asset loss deductions is specified as the year in which the loss actually occurs and is processed in accounting [3][12]. Group 2: Types of Asset Losses and Required Evidence - **Fixed Asset Losses**: For losses due to fixed asset impairment or loss, the deduction is calculated based on the net book value after compensation from responsible parties [4][5]. - Required evidence includes internal responsibility recognition documents, fixed asset inventory lists, and written statements from key personnel for significant losses [5][6]. - **Fixed Asset Write-offs and Damage**: Similar to impairment losses, deductions are based on the net book value after accounting for residual value and compensation [5][6]. - Evidence required includes internal documentation and, in cases of significant loss or natural disasters, written statements from responsible parties [6]. - **Theft of Fixed Assets**: Deductions for theft are also based on the net book value after compensation [8]. - Required evidence includes tax basis documentation and police reports regarding the theft [9][10]. Group 3: Reporting and Compliance - Enterprises need to report asset loss deductions using the annual corporate income tax return form without submitting supporting documents, which should be retained for reference [12]. - The total taxable income for enterprises includes various forms of revenue, including income from the transfer of fixed assets, which falls under the category of property transfer income [17][18].

Core Viewpoint - The article discusses various aspects of corporate restructuring, including debt restructuring, equity acquisitions, asset acquisitions, mergers, and corporate splits, emphasizing the tax implications and necessary documentation for each type of restructuring [4][10][13][16]. Debt Restructuring - Debt restructuring refers to the process where creditors agree to modify the terms of a debtor's debt due to financial difficulties faced by the debtor [4]. - Income recognition occurs when the debt restructuring contract or court ruling becomes effective [5]. - Tax treatment involves recognizing debt restructuring income or losses based on the difference between the payment amount and the tax basis of the debt [5][6]. Equity Acquisition - Equity acquisition involves one company purchasing the equity of another to gain control, with payment forms including equity and non-equity payments [7]. - The main parties involved are the acquirer, the transferor, and the target company, with the transferor being the dominant party [8]. - Tax treatment requires the acquirer to recognize the fair value of the acquired equity as the tax basis [9]. Asset Acquisition - Asset acquisition is defined as a transaction where one company purchases the operational assets of another [10]. - The main parties are the acquirer and the transferor, with the transferor being the dominant party [10]. - Tax treatment requires the acquirer to recognize the fair value of the acquired assets as the tax basis [11]. Mergers - A merger involves one or more companies transferring all their assets and liabilities to another existing or newly established company [13]. - The main parties are the merging company, the merged company, and the shareholders of the merged company, with the merged company being the dominant party [13]. - Tax treatment allows the surviving company to continue enjoying tax benefits if the conditions remain unchanged [14]. Corporate Split - A corporate split involves a company transferring part or all of its assets to an existing or newly established company, with shareholders receiving equity or non-equity payments [16]. - The main parties are the splitting company, the split company, and the shareholders of the split company, with the split company being the dominant party [16]. - Tax treatment allows the surviving company to continue enjoying tax benefits if the conditions remain unchanged [16].

Core Viewpoint - The article discusses the principles and regulations regarding income recognition for enterprises, emphasizing the importance of the accrual basis of accounting and the specific conditions under which revenue can be recognized [10][17]. Group 1: Income Recognition Principles - Enterprises should calculate taxable income based on the accrual basis, where income and expenses are recognized in the period they occur, regardless of cash transactions [10][17]. - Revenue from the sale of goods should be recognized when the sales contract is signed, and the risks and rewards of ownership have been transferred to the buyer [2][11]. - The amount of revenue must be reliably measurable, and the costs incurred or to be incurred by the seller must also be reliably calculable [3][4]. Group 2: Specific Recognition Timing - For sales of goods, revenue can be recognized at different points depending on the sales method, such as upon shipment or when payment is received [5][6]. - For service income, revenue should be recognized based on the completion progress of the service provided [11]. - Advertising fees are recognized when the advertisement is publicly displayed, while membership fees are recognized either upon joining or over the membership period depending on the service structure [13][15]. Group 3: Transfer of Assets - Income from the transfer of assets, including various types of property, should be recognized in the year the transfer occurs, regardless of the form of payment [18]. - The timing for recognizing income from non-monetary asset investments is when the investment agreement becomes effective and the registration is completed [19]. - Dividend income is recognized on the date the shareholder meeting decides on profit distribution or stock conversion [20]. Group 4: Policy References - The article references several key regulations, including the Corporate Income Tax Law and various notices from the State Administration of Taxation, which guide the recognition of income and taxation processes [21].

Core Viewpoint - The article discusses the tax deduction policies for loan loss provisions in financial enterprises, particularly focusing on agricultural loans and small and medium-sized enterprise (SME) loans, outlining the specific percentages for different risk categories [4][6][8]. Summary by Relevant Sections Loan Loss Provisions - Financial enterprises are allowed to deduct loan loss provisions from taxable income based on the following formula: Tax-deductible loan loss provision = Year-end eligible loan asset balance × 1% - Unused loan loss provision from the previous year [4]. Agricultural and SME Loans - Financial enterprises must classify agricultural and SME loans according to the "Loan Risk Classification Guidelines" and can deduct loan loss provisions at the following rates: - Attention category loans: 2% - Substandard category loans: 25% - Doubtful category loans: 50% - Loss category loans: 100% [4][6]. Deduction Policy for Agricultural and SME Loans - Losses from eligible agricultural and SME loans must first offset the previously deducted loan loss provisions, with any remaining losses deductible against taxable income [6]. Clarification on Deduction Applicability - According to the announcement by the Ministry of Finance and the State Administration of Taxation, the tax deduction policy for loan loss provisions for agricultural and SME loans is exclusive and does not apply to general loan loss provision deduction policies [8].

欢迎扫描下方二维码关注： 用社和金融租赁公司等金融企业,准予税前提取 贷款损失准备金的贷款资产范围包括: 1、贷款(含抵押、质押、保证、信用 等贷款); 2、银行卡透支、贴现、信用垫款(含 银行承兑汇票垫款、信用证垫款、担保 垫款等）、进出口押汇、同业拆出、应 收融资租赁款等具有贷款特征的风险资 F : 3、由金融企业转贷并承担对外还款责 任的国外贷款,包括国际金融组织贷 款、外国买方信贷、外国政府贷款、日 本国际协力银行不附条件贷款和外国政 府混合贷款等资产。 准予当年税前扣除的贷款损失准备金,按照以 下公式计算: 准予当年税前扣除的贷款损失准备金=本年末准 予提取贷款损失准备金的贷款资产余额×1%一截 至上年未已在税前扣除的贷款损失准备金的余 额。 (三) 涉农贷款和中小企业 贷款损失准备金 >>> ► 金融企业根据《贷款风险分类指引》（银监发 〔2007〕54号）对其涉农贷款和中小企业贷款 进行风险分类后,按照以下比例计提的贷款损 失准备金,准予在计算应纳税所得额时扣除: 1、关注类贷款,计提比例为2%; 2、次级类贷款,计提比例为25%; 3、可疑类贷款,计提比例为50%; 4、损失类贷款,计提比例为 ...

欢迎扫描下方二维码关注： 2024年度企业所得税汇算清缴即将接近尾声，对于在2024年度内 预缴企业所得税税款超过汇算清缴应纳税款 的企业，应及 时申请 退税 。 为了充分利用税务机关提供的退税服务， 提高退税效率， 避免年度汇算清缴集中退税期拥堵， 建议纳税人汇算清缴后 有产生可退税款的要尽快申请退税。 下面我们一起看看如何发起退税吧~ 操作步骤 步 骤 1 企业所得税年度汇算清缴申报完毕后，系统提示存在企业所得税汇算清缴多缴税款，纳税人可选择"申请退税"，点击【确 定】，系统将跳转至一站式退抵税（费）界面。 也可选择"暂不办理"，后续申请退税时通过【步骤2】进入申请退税。 步 骤 2 登录电子税务局后，点击【我要办税】-【一般退税管理】-【一站式退抵税（费）】功能菜单。 系统自动带出纳税人的多缴信息及相关基本信息。 纳税人可在【我要查询】-【涉税信息查询】-【办税进度及结果信息查询】查看退税进度。 根据相关事项要求，上传对应附件。点击【下一步】，预览提交事项。点击【提交】，完成退税申请。 提交后，系统提示申请成功。 步 骤 3 往期精选 | 国家税务总局发文优化企业所得税年度纳税申报表 | | --- | ...

Group 1: Corporate Income Tax Settlement - Taxpayers need to complete the corporate income tax settlement for the year 2024 between January 1 and May 31, 2025 [2] - Small and micro enterprises with an annual taxable income not exceeding 3 million yuan can have 25% of that amount included in taxable income and pay corporate income tax at a rate of 20% [3] Group 2: R&D Expense Deduction - Enterprises can deduct 100% of actual R&D expenses that do not form intangible assets from taxable income, and if they do form intangible assets, they can amortize 200% of the cost [5] - For integrated circuit and industrial mother machine enterprises, the deduction is 120% for expenses that do not form intangible assets and 220% for those that do during the period from January 1, 2023, to December 31, 2027 [6] Group 3: Special Equipment Digitalization and Intelligent Transformation - Investments in the digitalization and intelligent transformation of special equipment from January 1, 2024, to December 31, 2027, can be credited against corporate income tax at a rate of 10% for amounts not exceeding 50% of the original tax basis of the equipment [10] - The special equipment must meet specific criteria outlined in previous fiscal documents to qualify for the tax benefits [11]