A 107040 is "list of income tax concessions". Lines 4 and 29 in the table are automatic calculations; Lines 2, 18, and 20 need to fill in the corresponding forms before they can be displayed. Other banks shall fill in the preferential treatment enjoyed by (unit).
The "account amount" in this table refers to the accounting data of taxpayers; "Tax amount" refers to the amount included in taxable income according to tax regulations. It should be noted that regardless of whether the enterprise has any tax adjustment, please fill in the "account amount" truthfully in this form. 2nd, 12, 15, 16, 17,18,2127,19,43,44,47.
Extended data:
Taxpayers should submit accounting statements, advance income tax returns and relevant tax matters that should be approved or filed by the tax authorities to the local competent tax authorities within 15 days after the end of the month or quarter;
Within forty-five days after the end of the year, submit final accounting statements and income tax returns to the local competent tax authorities, and settle the tax arrears within five months after the end of the year. If the prepaid tax exceeds the taxable amount, the competent tax authorities shall promptly refund the tax or deduct the taxable amount for the next year.
It should be pointed out that:
1. Taxpayers who pay income tax in advance on a monthly or quarterly basis shall declare the tax in the last prepayment period of the tax year within 15 days after the end of the year, and shall not postpone the declaration of prepayment until the final settlement.
2. Taxpayers who have paid taxes in advance according to the regulations and cannot file annual enterprise income tax returns within the prescribed time limit due to special reasons shall submit a written application for extension within the reporting time limit, and handle it within the approved time limit after being approved by the competent tax authorities.
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