State Administration Of Taxation Notifications To Standardize The Prepayment Of Small And Small Profits Corporate Income Tax
The State Administration of Taxation issued a notice on the issue of prepayment of small and small profits corporate income tax in March 31st.
The notice stipulates that the "number of employees" is calculated on the basis of the average number of employees employed in the small profit enterprises, and the total assets shall be calculated on the basis of the total assets at the beginning of the year and the end of the year.
If the enterprise pays the income tax in accordance with the actual profits of the year, as the last year meets the requirements of the small profit enterprises, when the People's Republic of China enterprise income tax monthly (quarterly) tax returns (Class A) is completed in the current year, the fourth line "gross profit" and the product of 5% will be temporarily added to the seventh line "tax relief income tax".
納稅年度終了后，如企業(yè)當(dāng)年有關(guān)指標(biāo)不符合小型微利企業(yè)條件，但已按通知規(guī)定計(jì)算減免所得稅額的，在年度匯算清繳時(shí)要補(bǔ)繳按本規(guī)定計(jì)算的減免所得稅額。
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