Guidelines for the SMEs: Declaration of Enterprise Income Tax

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本期主题：小型微利企业企业所得税优惠之申报指引

Topic of this Passage: Guidelines on Declaration of enterprise income tax for small and micro enterprises to enjoy tax incentives

关键字：小型微利企业、企业所得税、税收优惠、申报指引

Keywords: small and micro enterprises (SMEs), enterprise income tax, tax incentives, guidelines on declaration

全文字数：中文— 约1800字

Length of the passage：English（about 680 words）

预计阅读时间：6 分钟

Estimated time for reading：6 minutes

前情提要

Previous synopsis

上期，我们讲解了【小型微利企业企业所得税优惠之政策介绍】，“小型微利”们~税收优惠力度是不是很动心呢？

Last time, we talked about the policies of enterprise income tax incentives for the SMEs. So all the SMEs, are you excited about the tax incentives?

接下来，让我们一起搭乘“小型微利企业所得税税收优惠”的小船，开始申报之旅吧！

Today, let’s take the boat of "enterprise income tax incentives for the SMEs", and start the trip of declaration!

#1

我要怎么才能享受优惠事项呢？

How can I enjoy the incentives?

企业享受企业所得税优惠事项均采取“自行判别、申报享受、相关资料留存备查”的办理方式，只需通过填写企业所得税纳税申报表相关栏次即可享受，同时将以下资料留存备查：

For a enterprise that wants to enjoy the enterprise income tax incentives for the SMEs, the rule is that the enterprise can make the declaration as long as they think they are qualified for being a “SME” according to the conditions and they should keep relevant materials for future review. To sum up, after filing the correspondent columns of the declaration form of enterprise income tax,the enterprise can enjoy the tax incentives. Meanwhile, the enterprise should keep following materials for future review:

（1）所从事行业不属于限制和禁止行业的说明；

（1）Description of the industry that the enterprise  engages in is not a restricted or prohibited industry;

（2）从业人数的计算过程；

（2）The calculation of the number of employees;

（3）资产总额的计算过程。

（3）The calculation of total assets.

#2

我要哪里办理呢？

Where do I apply for it?

（一）首选电子税务局

(1) On the Website of Electronic Tax Bureau

通过电子税务局申报的小型微利企业，申报系统将根据申报表相关数据，自动判断企业是否符合小型微利企业条件；符合条件的，申报系统还将进一步自动计算减免税金额并生成表单，纳税人确认即可，方便快捷！

For the SMEs declared on the website of Electronic Tax Bureau, the system will automatically determine whether the company meets the conditions for the SMEs based on the relevant data and information of the declaration form; if the company meet the conditions, the system will automatically calculate the amount of tax deduction and exemption and generate a form for the taxpayer to confirm. It’s so convenient!

划重点

不区分征收方式，查账征收和核定征收都可以享受减免政策哦。

For the two collection methods, both the audit collection and the approved collection can apply to enjoy the tax incentives.

（二）自助办税区办理

(2) At the Self-Service Tax Area

如果不懂电脑操作，或者是出现特殊情况自己不能办理，也可以选择来办税服务厅自助办税区，有专门税务人员辅导您办理，解决疑难问题。

If you have difficulty in using computers or making applications online , you may come to the self-service area of a tax service center to apply, and there will be professional tax officers to help you finish the application.

（三）大厅窗口办理

(3) At the Windows of Tax Service Centers

如果去窗口办理的话，记得提前预约哦！预约流程请戳下面图片查看详情！

If you go to the windows of tax service centers to apply, just remember to make an appointment in advance! For the online appointment process, please click the picture below to view the details!

#3

电子税务局如何申报呢？

How should I declare on the Website   of Electronic Tax Bureau?

小型微利企业所得税统一实行按季度预缴，按年度汇算清缴。

The enterprise income tax of SMEs is prepaid quarterly, and settled annually.

（一）季度预缴申报流程：

点击【我要办税】-【税费申报及缴纳】-【企业所得税申报】-【居民企业（核定征收）企业所得税月（季）度申报】/【居民企业（查账征收）企业所得税月（季）度申报】，即可进入申报界面。

(1) Quarterly prepayment declaration procedure: 

Click [tax affairs]-[declaration and payment for taxes and fees]-[declaration of enterprise income tax]-[resident enterprise (approved collection) income tax monthly (quarterly) declaration] / [resident enterprise (audit collection) income tax monthly (quarterly) declaration], and you can enter the declaration interface.

系统如何判定是否小型微利企业呢？

How does the system determine whether an enterprise is a SME?

预缴企业所得税时，小型微利企业的资产总额、从业人数、年度应纳税所得额指标，暂按当年度截至本期申报所属期末的情况进行判断。

When pre-paying enterprise income tax, the indicators of total assets, number of employees, and annual taxable income of SMEs are temporarily judged based on the situation of the current year as of the end of the declaring period.

（二）年度汇算申报流程：

点击【我要办税】-【税费申报及缴纳】-【企业所得税申报】-【居民企业（核定征收）企业所得税年度申报】/【居民企业（查账征收）企业所得税年度申报】，即可进入申报界面。

(2) Annual settlement procedure: 

Click [tax affairs]-[ declaration and payment for taxes and fees]-[ resident enterprise (approved collection) income tax annual declaration] / [resident enterprise (audit collection) income tax annual declaration)], and you can enter the declaration interface.

#4

注意事项

 Notes

企业预缴企业所得税时已享受小型微利企业所得税减免政策，汇算清缴企业所得税时不符合小型微利企业条件的，应当按照规定补缴企业所得税税款。

Having already enjoyed the enterprise income tax incentives for the SMEs in prepaying, if the enterprise does not meet the conditions for the SMEs when it comes to the annual settlement, the overdue enterprise income tax shall be paid according to relevant regulations.

Q

如果是视同独立纳税人缴税的二级分支机构是否可以享受小型微利企业所得税减免政策？

If a secondary branch company is deemed as an independent taxpayer, are the enterprise income tax incentives for SMEs available?

分支机构不具有法人资格，其经营情况应并入企业总机构，由企业总机构汇总计算应纳税款，并享受相关优惠政策。

Branches do not have legal personality, and their business conditions should be merged into the general headquarters that collectively calculate the tax payable and enjoy relevant incentive policies.

点击查看政策依据

Click to view policy basis

企业所得税法第五十条第二款，“居民企业在中国境内设立不具有法人资格的营业机构的，应当汇总计算并缴纳企业所得税”

Article 50, Paragraph 2 of the Enterprise Income Tax Law, "A resident enterprise that establishes a business organization without legal personality in China shall calculate and pay enterprise income tax on a consolidated basis."

本期【小型微利企业企业所得税优惠之申报指引】到这里就结束啦！

Above is today’s passage of [Guidelines on the declaration of enterprise income tax for the SMEs to enjoy tax incentives].

请继续关注小型微利企业税收优惠系列，小编们带你发现不一样的精彩。

Please keep following our series of policy interpretations of tax incentives for the SMEs. Just enjoy the fun and knowledge we share with you!

 

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