欢迎扫描下方二维码关注： 《合叫所得税汇总纳税总分支机构所得税分配表》 (A202000) 是调整总分机构税款分摊计算方法 将汇缴环节总分机构分摊税款计算方法推广至预缴 环节, 即企业先对截止到本月 (李) 度应纳所得税额进行 分摊,再由总、分机构分别抵减其已分摊预缴税款,并计 算本月 (李) 度应补 (退) 所得税。举例说明如下: 【案例】A公司是2024年在北京市注册成立的企 业,不属于小型微利企业。A公司分别在山东省、陕西省、 天津市设立了B、C、D分支机构。2025年9月,天津市D分 支机构注销。A公司与各分支机构均按规定及时并准确 完成汇总纳税信息备案。2025年第1季度预缴时, B、C、D 分支机构的分配比例分别为10%、40%、50%。第2季度 预缴申报时, A公司发现第1季度分配比例计算有误, C、D 分支机构的分配比例应为30%、60%。 A公司2025年第一季度实际利润额400万元,第二 季度累计实际利润额700万元, 第三季度累计实际利润额 1300万元,第四季度累计实际利润额1200万元,不享受 企业所得税相关优惠政策。A公司各季度税款和分摊情 况如下: 1.A公司各季度税款计算 | ...

Core Viewpoint - The article discusses the classification and handling of abnormal VAT invoices, outlining the criteria for invoices to be deemed abnormal and the subsequent actions required by taxpayers [3][4][5][6]. Group 1: Criteria for Abnormal VAT Invoices - Abnormal VAT invoices can be classified under several conditions, including loss or theft of tax control equipment, non-compliance in tax declaration, discrepancies found during audits, and evidence of tax evasion [3]. - Specific scenarios such as significant discrepancies in trade activities or tax evasion by businesses can also lead to invoices being classified as abnormal [3]. Group 2: Handling of Abnormal VAT Invoices - For general VAT taxpayers, if they have not yet declared the input VAT, they are not allowed to deduct it; if they have already declared it, they must reverse the input VAT [4]. - Export tax refunds are similarly affected; taxpayers must not process refunds for invoices classified as abnormal and may need to return previously refunded amounts [5]. Group 3: Disputing Abnormal Invoices - Taxpayers can contest the classification of an abnormal invoice by applying for verification from the tax authority. If the invoice is found compliant, taxpayers may continue to claim deductions or refunds [6]. Group 4: Reporting and Rectifying Abnormal Invoices - Taxpayers must report any abnormal invoices in their VAT declarations, especially if notified by tax authorities. The treatment of these invoices depends on the taxpayer's credit rating and the timing of their verification requests [6]. - If an invoice is later cleared of its abnormal status, taxpayers can reclaim the input VAT, following specific reporting procedures [6].

Core Viewpoint - The article discusses the exemption of value-added tax (VAT) for rural power grid maintenance fees, which has been in effect since January 1, 1998, benefiting rural power management stations and other entities collecting these fees [6][8]. Summary by Relevant Sections Exemption Policy - Since January 1, 1998, rural power grid maintenance fees collected by rural power management stations are exempt from VAT [6]. - Other entities that collect rural power grid maintenance fees are also eligible for this VAT exemption [6]. Eligible Fee Components - The rural power grid maintenance fee includes low-voltage line losses, maintenance fees, and electrical worker expenses [7]. Regulatory References - The exemption is supported by official notifications from the Ministry of Finance and the State Administration of Taxation, including documents such as the notice on VAT exemption for rural power grid maintenance fees [8].

Core Viewpoint - The article discusses the tax relief policies for small-scale taxpayers in China, specifically focusing on the exemption and reduced tax rates for value-added tax (VAT) until December 31, 2027 [2][18]. Policy Content - Small-scale taxpayers are defined as those with annual VAT sales of 5 million yuan or less [2]. - From now until December 31, 2027, small-scale taxpayers with monthly sales of 100,000 yuan or less are exempt from VAT [2]. - If monthly sales exceed 100,000 yuan but the sales of real estate are deducted, and the remaining amount is 100,000 yuan or less, VAT is also exempt [2]. - Small-scale taxpayers subject to a 3% tax rate will have their rate reduced to 1% [2]. Policy Basis - The policies are based on announcements from the Ministry of Finance and the State Administration of Taxation regarding VAT relief for small-scale taxpayers [2]. Operational Guidelines - Step 1: Log into the electronic tax bureau [3]. - Step 2: Two paths for VAT and additional tax declaration are available: through "My To-Do" or "Tax Declaration and Payment" [3][4]. - Step 3: There are two declaration modes: confirmation mode for simple cases and form-filling mode for complex cases [5][8]. - Step 4: After filling out the declaration, submit it and address any validation errors as indicated by the system [12][14]. - Step 5: After successful submission, verify the tax amount and proceed with payment [16][17]. Important Notes - Specific enterprises like gas stations and gold trading companies must register as general taxpayers [18]. - Small-scale taxpayers can choose to declare monthly or quarterly, but cannot change this within a fiscal year [18]. - If a small-scale taxpayer exceeds the sales threshold in a month, they cannot enjoy the exemption for that month [18].

Core Viewpoint - The article discusses the regulations and procedures for consolidated tax reporting for enterprises with branches across different regions in China, emphasizing the importance of compliance with the Corporate Income Tax Law and related guidelines [10][23]. Group 1: Overview of Consolidated Tax Reporting - Consolidated tax reporting applies to resident enterprises that establish non-legal person branches across different regions in China [10]. - The tax collection method for consolidated tax reporting involves "unified calculation, hierarchical management, local prepayment, consolidated settlement, and financial adjustment" [10]. Group 2: Steps for Filing Consolidated Tax Reports - Enterprises must log into the national unified electronic tax bureau to file consolidated tax reports [4]. - The process includes selecting "Comprehensive Information Report" and then "Consolidated Tax Report" [5]. - Users can also search for "Consolidated Tax Report" on the homepage [6]. Group 3: Branch Tax Obligations - The main institution and secondary branches with operational functions must pay corporate income tax locally [11]. - Secondary branches must meet specific criteria to be exempt from local tax payments, such as not having operational functions or being classified as small and micro enterprises [12][13]. Group 4: Tax Distribution Among Branches - The total tax amount is split equally between the main institution and branches, with each branch's share calculated based on revenue, employee salaries, and total assets [16]. - The distribution formula considers three factors with respective weights of 35%, 35%, and 30% [18]. Group 5: Tax Prepayment and Settlement - The main institution must prepay 50% of the corporate income tax within 15 days after the end of each month or quarter [19]. - The remaining 50% is distributed among branches based on their respective shares, which must also be reported locally [20]. - Annual tax settlement must be completed within five months after the fiscal year-end, with adjustments made based on prepayments [22].

Core Viewpoint - The article discusses the tax obligations and benefits for enterprises with secondary branches, particularly focusing on the conditions under which these branches do not need to pay corporate income tax locally [2][3][4][5][6]. Tax Obligations for Secondary Branches - Small and micro enterprises recognized in the previous year do not need to allocate corporate income tax locally for their secondary branches [3]. - Newly established secondary branches are exempt from local corporate income tax allocation in the year of establishment [4]. - Secondary branches that are canceled do not need to allocate corporate income tax locally from the date of tax deregistration [5]. - Secondary branches established outside of China that do not have legal person status are also exempt from local corporate income tax allocation [6]. Tax Distribution Among Branches - The total tax allocation from the headquarters to its branches is calculated as 50% of the total corporate income tax payable by the consolidated tax-paying enterprise [7]. - The total tax allocation among all branches is also 50% of the total corporate income tax payable [7]. - The tax allocation for a specific branch is determined by its proportion of total revenue, employee compensation, and total assets, with respective weights of 0.35, 0.35, and 0.30 [7]. Eligibility for Tax Reduction Policies - Branches without legal person status must aggregate the total number of employees, total assets, and annual taxable income of the headquarters and all branches to determine eligibility for small and micro enterprise tax reduction policies [7].