来源："北京税务"微信公众号 | 序号 | 事项名称 | 预缴 | 汇缴 | | --- | --- | --- | --- | | | 扶贫捐赠支出全额扣除 | 2 | | | 2 | 软件、集成电路企业优惠政策适用类型 | 2 | | | ર | 资产损失 | | | 扶贫捐赠支出全额扣除: 至2025年12月31日,企业通过公益性社会组 织或者县级(含县级)以上人民政府及其组成部 门和直属机构,用于目标脱贫地区的扶贫捐赠支 出,准予在计算企业所得税应纳税所得额时据实 扣除。在政策执行期限内,目标脱贫地区实现脱 贫的,可继续适用上述政策。企业填报符合上述 政策规定的扣除金额。 软件、集成电路企业优惠政策适用类型:(2 软件、集成电路企业优惠政策适用类型:符 合原有软件、集成电路产业税收优惠政策条件目 在2019年(含)之前已经进入优惠期的企业或项 目,2020年(含)起可按原有政策规定继续享受 至期满为止,如同时符合新出台软件、集成电路 产业税收优惠政策条件的,可选择适用新出台的 优惠政策。企业根据享受优惠情况选择适用原政 策或新政策进行填报。 资产损失: (K 企业发生资产损失事项,选择填报"是"; 未 ...

Core Viewpoint - The article discusses the new changes in the corporate income tax annual reconciliation process for 2024, particularly focusing on the tax incentives for integrated circuit and software companies, as well as the updated reporting requirements for these entities [1][4]. Tax Incentives for Software and Integrated Circuit Companies - The state encourages software companies to enjoy tax reductions, including a two-year exemption from corporate income tax starting from the profit-making year, followed by a 50% reduction for the next three years [2][3]. - Integrated circuit production companies with a line width of less than 28 nanometers can be exempt from corporate income tax for the first ten years if their operational period exceeds 15 years, starting from January 1, 2020 [2][3]. - For integrated circuit projects with a line width of less than 65 nanometers, the first two years are exempt from corporate income tax, and the next three years are taxed at a 50% rate [2][3]. Reporting Changes - The National Taxation Administration has revised the corporate income tax annual declaration forms, including the cancellation of the "Income Tax Exemption Details Table" and the introduction of new forms for reporting tax incentives for software and integrated circuit companies [4][5]. - Taxpayers must select the appropriate codes from the "Software and Integrated Circuit Enterprise Incentive Method Code Table" based on their actual business conditions when filling out the annual tax declaration [4][5]. Case Study - A company classified as a state-encouraged software enterprise reported a revenue of 5 million yuan and incurred costs totaling 1.1 million yuan, qualifying for the two-year exemption and three-year reduction policy, resulting in a tax exemption of 250,000 yuan for the year [6][7]. Summary of New Reporting Requirements - The article outlines the necessary forms for tax declaration, including the "Corporate Income Tax Annual Declaration Basic Information Form" and the "Software and Integrated Circuit Enterprise Incentive Situation and Details Table" [6][8]. - Companies must provide detailed information about their average number of employees, R&D expenses, and intellectual property holdings to qualify for the tax incentives [6][7].