In order to implement the Enterprise Income Tax Law of People's Republic of China (PRC) and related tax policies, further streamline the tax-related information and reduce the tax burden, State Taxation Administration of The People's Republic of China issued the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Matters Concerning the Annual Tax Declaration of Enterprise Income Tax (hereinafter referred to as the Announcement). The explanation is as follows:

I. Relevant background

Since 2022, the Ministry of Finance, together with our bureau and relevant departments, has issued a number of preferential corporate income tax policies, such as supporting the development of small and meager profit enterprises, encouraging enterprises to increase investment in research and development, and promoting the innovation and development of enterprises. Mainly as follows:

(1) Support the development of small and low-profit enterprises.

Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Implementing the Preferential Income Tax Policies for Small and Micro Enterprises

"(13, No.2022), continuing the criteria for judging small and meager profit enterprises, levied enterprise income tax by half on the part of annual taxable income of1-30,000 yuan.

(b) Encourage enterprises to increase investment in research and development.

First, the Announcement of the Ministry of Finance and the Ministry of Science and Technology of State Taxation Administration of The People's Republic of China on Further Improving the Pre-tax Deduction Ratio of R&D for Small and Medium-sized Science and Technology Enterprises was issued.

(1 6,2022) If the actual R&D expenses incurred in R&D activities of small and medium-sized science and technology enterprises are not included in the current profits and losses, they shall be deducted before tax according to 100% of the actual amount from/kloc-0,2022; Where intangible assets are formed, they shall be amortized before tax according to 200% of the cost of intangible assets from June 65438+1 October1day, 2022. The second is to issue the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Increasing Pre-tax Deduction for Supporting Scientific and Technological Innovation.

(No.28, 2022), the pre-tax deduction ratio of R&D expenses is currently 75%. During the period from 65,438+00 in 2022 to 65,438+08+0 in 2022, the pre-tax deduction ratio increased to 65,438+000%.

(three) to promote the upgrading of equipment and technology for small and medium-sized enterprises and high-tech enterprises.

First, the announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the relevant policies for pre-tax deduction of equipment and household appliances for small and medium-sized enterprises was issued.

(No.12, 2022), newly purchased equipment and appliances by small and medium-sized enterprises from June 1 day to February 3, 2022, with a unit value of more than 5 million yuan, will be deducted voluntarily before enterprise income tax according to a certain proportion of the unit value. The second is to issue the Announcement of the Ministry of Finance and the Ministry of Science and Technology of State Taxation Administration of The People's Republic of China on Strengthening Pre-tax Deduction for Supporting Scientific and Technological Innovation (No.28, 2022). New equipment and appliances purchased by high-tech enterprises from June 2022 10 to February 3, 202210 are allowed to be deducted in full when calculating taxable income, and are allowed to

(D) Support the development of basic research in China.

Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on preferential tax policies for basic research on enterprise investment

(No.32, 2022) stipulates that the expenses invested by enterprises in basic research for non-profit scientific research institutions, universities and government natural science funds can be deducted before tax according to the actual amount of taxable income, and can be deducted before tax according to 100%. Non-profit scientific research institutions and institutions of higher learning that obtain funds for basic research from enterprises, individuals and other organizations shall be exempted from enterprise income tax.

(5) Support Guangzhou Nansha to deepen all-round cooperation between Guangdong, Hong Kong and Macao.

Issued the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Preferential Policies for Enterprise Income Tax in Nansha, Guangzhou (Caishui [2022] No.40), and levied enterprise income tax at a reduced rate of 15% on qualified enterprises located in Nansha Pilot Start-up Zone.

(6) Real estate investment trust funds supporting infrastructure.

Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Tax Policies for Real Estate Investment Trusts (REITs) in Infrastructure Sector (No.3, 2022) was issued to distinguish the pre-establishment and establishment stages of infrastructure REITs, and to clarify the corporate income tax pilot policy.

Two. The main revised contents of the annual tax return of enterprise income tax

(1) List of Assets Depreciation, Amortization and Tax Adjustment (A 105080)

According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Relevant Policies for Pre-tax Deduction of Equipment and Instruments of Small and Medium-sized Enterprises (No.2022 12) and the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Strengthening Support for Pre-tax Deduction of Scientific and Technological Innovation (No.28 of 2022), Add "one-time deduction for equipment and appliances purchased by high-tech enterprises with a unit price below 5 million yuan in the fourth quarter of 2022 (10-12)" and "one-time deduction for equipment and appliances purchased by high-tech enterprises with a unit price above 5 million yuan in the fourth quarter of 2022 (10-0)

(II) List of enterprise reorganization and deferred income tax adjustment (A 105 100)

According to the Announcement of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Tax Policies of Infrastructure Real Estate Investment Trust Fund Pilot Project (No.3, 2022), the section of "Infrastructure Real Estate Investment Trust Fund" is added to the Schedule of Tax Adjustment of Deferred Taxes in Enterprise Restructuring (A 105 100) for taxpayers to fill in relevant tax policies of infrastructure real estate investment trust fund pilot project. At the same time, adjust the relationship between the tax adjustment schedule of enterprise reorganization and deferred tax matters (A 105 100) and the tax adjustment schedule of the superior table (A 105000).

(3) List of tax exemption, income deduction and additional deduction (A 1070 10)

First, according to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Preferential Tax Policies for Enterprise Investment in Basic Research (No.32, 2022), 16. 1 "Income from basic research funds is exempted from enterprise income tax" and 30. 1 "Expenditure plus deduction for enterprise investment in basic research" are added for taxpayers to fill in the preferential tax policies for enterprise investment in basic research.

Second, according to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Strengthening Pre-tax Deduction Support for Scientific and Technological Innovation (No.28, 2022), the "plus deduction ratio _ _%" in line 28 was adjusted to "plus deduction ratio and calculation method: _ _ _ _ _ _", and the code table of plus deduction ratio and calculation method for creative design activities was added accordingly, so that taxpayers can choose to fill in the applicable plus deduction ratio and calculation according to relevant policies. Lines 28. 1 and 28.2 are added for taxpayers to fill in the deduction of expenses related to creative design activities in the fourth quarter and the first three quarters of 2022.

III. According to the Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Strengthening Pre-tax Deduction for Supporting Scientific and Technological Innovation (No.28, 2022), 30.2 lines of "Additional Deduction for Equipment and Appliances of High-tech Enterprises" are added for high-tech enterprises to fill in the newly purchased equipment and appliances in the fourth quarter of 2022 (65438+1October-65438+February).

(4) List of R&D fees plus deductions (A 1070 12)

According to the Announcement of the Ministry of Finance and the Ministry of Science and Technology of State Taxation Administration of The People's Republic of China on Strengthening Pre-tax Deduction Support for Scientific and Technological Innovation (No.28, 2022), the "plus deduction proportion" in line 50 is adjusted to "plus deduction proportion and calculation method", and the code table of plus deduction proportion and calculation method of R&D expenses is increased accordingly, so that taxpayers can choose to fill in the applicable plus deduction proportion and calculation method according to relevant policies; Add L 1 line, L 1 line, L 1. 1 line, L 1 .2 line and L 1.2 line for taxpayers to fill in.

(5) List of income tax concessions (A 107040)

According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Preferential Policies for Enterprise Income Tax in Hengqin Guangdong-Macao Deep Cooperation Zone (Caishui [2022]19) and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Preferential Policies for Enterprise Income Tax in Nansha, Guangzhou (Caishui [2022] No.40), lines are added under 24 to further subdivide the regional preferential policies of Hengqin Guangdong-Macao Deep Cooperation Zone.

Three, the enterprise policy relocation matters attached information processing

In order to simplify the tax-related information and reduce the tax burden of enterprises, the policy-relocated enterprises will no longer fill in the profit and loss statement of enterprise policy relocation liquidation when submitting the annual tax return of enterprise income tax to the competent tax authorities in the year of relocation.

Fourth, the implementation time.

The announcement applies to the final settlement of enterprise income tax in 2022 and beyond. If there is a new policy in the future, the annual enterprise income tax return should be filled in according to the relevant provisions of the new policy. If the relevant rules of enterprise income tax declaration in previous years are inconsistent with this announcement, it will not be adjusted retroactively. Taxpayers who make adjustments to tax-related matters in previous years shall comply with the relevant provisions of the enterprise income tax return for the corresponding year.