What Are Quarterly Estimated Taxes?

The quarterly report refers to a statement of operating conditions after the end of every three months.

[jì bào] Come on!

The quarterly report refers to a statement of operating conditions after the end of every three months.

Chinese name

Quarterly report

Foreign name

Quarterly Bulletin

Types of

Report

Time per period

3 months

Take Beijing as an example

The new "People's Republic of China Enterprise Income Tax Law" and its implementing regulations have been revised since January 1, 2008

Quarterly Reporting Regulations-Corporate Income Tax Law of the People's Republic of China

In order to implement the new law and its implementing regulations, the Beijing Municipal Bureau of Local Taxation supplemented the format of the monthly (quarterly) prepayment tax declaration form and the compilation instructions issued by the State Administration of Taxation according to the actual situation. (Specific documents: National Tax Letter [2008] No. 44 and Jingdi Tax Enterprise [2008] No. 37). The original old forms: the corporate income tax pre-payment tax return (to be filled out by the auditing enterprise) and the corporate income tax return (to be completed by the approved tax collection enterprise) are abolished at the same time.

There are four forms involved in the new quarterly corporate income tax return:

1. Monthly (quarterly) pre-payment tax return of enterprise income tax of the People's Republic of China (Type A) [hereinafter referred to as Type A]

2. Monthly (quarterly) pre-payment of corporate income tax return of the People's Republic of China (Type B) [hereinafter referred to as Type B form]

3. Withholding report form of the enterprise income tax of the People's Republic of China [hereinafter referred to as withholding form]

4. Allocation form of the corporate tax collection branches of the People's Republic of China [hereinafter referred to as the Allocation Form]

Note: Our company will only be involved in Form A or Form B in the quarterly declaration.

Only the headquartered enterprises that have established non-independent accounting branches across the provinces to implement collective taxation will be involved in the allocation table. Scope of application: Resident enterprises that set up business institutions in different provinces and cities in China and have no legal person qualifications and implement the unified taxation method of unified calculation, hierarchical management, on-site prepayment, collective liquidation, and fiscal adjustment. The withholding form is mainly for non-resident enterprises withholding and paying corporate income tax. Land tax is not responsible for this form. If an enterprise has contact with related businesses, please go to the IRS to inquire about related matters.

Applicable objects of Type A: Applicable to resident taxpayers who carry out auditing and collection and non-resident taxpayers who set up institutions in China to use in monthly (quarterly) prepayment of corporate income tax.

Applicable object of the B-type table: Applicable to taxpayers with approved collection (including fixed collection and fixed collection).

Type A table: There are several significant changes in the type A table and the original quarterly advance payment table. The main reasons are: the increase in tax adjustments in the quarter and the decrease in tax adjustments have been cancelled;

Header section:

The period of taxation: As in the previous quarterly advance payment form, it is divided into 4 quarters:

First quarter: January 1 to March 31 of the corresponding year

Second quarter: January 1 to June 30. Note that it cannot be April 1 to June 30.

Third quarter: January 1 to September 30

Fourth quarter: January 1 to December 31

Correspondingly, the accumulated amount in the table should be the amount from 1 to 3, 1 to 6, 1 to 9, and 1 to 12 months.

Land Tax Computer Code: Enter 8-digit land tax computer code manually

The taxpayer identification number and taxpayer name are automatically brought out by the system.

The right part of the header: the taxpayer needs to choose the collective taxation, head office, branch office, and independent taxation items. Independent taxpayers choose "independent tax payment": after opening the form, the system displays the default "independent tax payment", but the taxpayer needs to click the mouse and click "independent tax payment".

Resident enterprises that set up business institutions without legal person qualifications across China and implement "unified calculation, hierarchical management, on-site prepayment, collective settlement, and fiscal adjustment" choose "collective taxation-head office" and establish Of the non-legal business institutions choose "collective taxation-branches", and taxpayers other than the above choose "independent taxation". The specific meaning is exemplified: an enterprise is the head office, its registered address is in Beijing, it has a branch with the status of an unincorporated person in Hebei, and implements collective taxation on the branch. At this time, the head office in Beijing should choose collective tax- -The head office, the branch in Hebei chooses the branch for collective taxation; but if the reverse is true, the head office is in a foreign country, and the branch is in Beijing, then: the branch in Beijing chooses to collect tax for the branch --- The head office reports locally. If it is not inter-provincial, that is, the headquarters and branch companies are in Beijing, then: Beijing stipulates that unincorporated branches do not need to fill in any forms when reporting quarterly, only the head office chooses to collect tax --- the head office is can.

Part of the table:

Because Beijing only implements the actual prepayment method, all data items in rows 10-16 of this table are blocked. The current amount in the table is also blocked.

When the header tax method option is defined as independent taxation, the system only opens lines 2-9 and blocks 10-22 of this form.

When the option of the header tax method is defined as the summary tax-head office, lines 2-9, 18-20 of this form are opened, and the remaining lines are blocked. Lines 18-20 are automatically calculated and filled by the system according to the following data relationships.

When the header tax method option is defined as summary tax-branches, lines 21 and 22 of this table are opened, and the remaining lines are blocked.

? Line 2 Business income: Fill in the business income calculated by the accounting system, and the income calculated by public institutions, social organizations, and private non-enterprise units according to their accounting system. The sources and content of income are:

(1) Revenue from the sale of goods;

(2) Income from providing labor services;

(3) Income from transfer of property;

(4) Income from equity investments such as dividends and bonuses

(5) Interest income;

(6) Rental income;

(7) Revenue from royalties;

(8) Acceptance of donation income: the date of receipt of donated assets is recognized as income.

(9) Other income:

Pay attention to its rich content in the form of other income

1) Enterprise asset surplus income

2) Deposit forfeited for overdue packages

3) Payables that cannot be paid

4) Accounts receivable recovered after the company has dealt with bad debt losses

5) Debt restructuring income

6) Subsidy income

7) Educational surcharge

8) Penalty income

9) Exchange gains

Line 3 "Operating Costs": also accounting caliber.

Line 4 "Total Profit": It is also the profit calculated in the accounting system.

Line 5 "Tax rate": uniformly 25%. Note: No matter what kind of concession the taxpayer enjoys, this line can only fill in 25%. The tax reduction and exemption enjoyed by taxpayers is reflected in line 7 of this form.

Line 6 "Amount of income tax payable": = Line 4 is lined, and Line 6 is 0. Note: If the total profit is negative in line 4 of this table, fill in 0 in line 6. Note: All logical lines in the new table will be filled out by the taxpayer after completing the relevant lines. .

Line 7 "Deductible income tax amount": Line 7 should be less than or equal to line 6. Note: This refers to the amount of income tax reduction and exemption, not the amount of tax reduction or exemption. Therefore, the tax benefits enjoyed by enterprises need to be listed on this line with the calculated specific tax amount. Expand:

(1) Tax concessions during the transition period: our office does not.

(2) Small business discount: 20% tax reduction. This is a big change in the new tax law. The new Enterprise Income Tax Law and Regulations clarify the conditions for small and small profit enterprises: refer to enterprises engaged in non-restricted and prohibited industries of the state and meet the following conditions: industrial enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees is not For more than 100 people, the total assets shall not exceed 30 million yuan; for other enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan. (Note: During the annual settlement, the tax authority will review the enterprises that enjoy the preferential policies for small and small profit enterprises according to the final declaration of the taxpayer, and the relevant measures will be issued at the end of the year.)

Therefore: When the taxpayer makes quarterly declarations, only those with accumulative taxable income of less than 300,000 yuan (including 300,000 yuan) can choose to enter the preferential tax rate for small and small profit enterprises (that is, the prepayment is reduced by 20%). Calculation method of this line: When the "Total Profit" in line 4 of this table is greater than 0 and less than or equal to 300,000 yuan, the "Reduction of Income Tax Amount" = Cumulative Total Profit Wish? 5% -20%), which is also the actual amount enjoyed by the enterprise The tax deductions are listed here. If the "Total Profit" in line 4 is less than or equal to 0, this behavior is 0.

(3) Preferential for high-tech enterprises. Article 93 of the "Regulations" clearly specifies the conditions for high-tech enterprises. (Related enterprises can check the new tax laws and regulations after the meeting.) Those that meet the requirements can be levied a corporate income tax reduction of 15%. Completion of the report: The General Administration of Administration issued the Notice on Prepayment of Corporate Income Tax Issues (Guo Shui Fa [2008] No. 17). The document clearly states: Enterprises that have obtained preferential certificates for high-tech enterprises before January 1, 2008, whether inside or outside the park, Before re-identification of high-tech enterprises, temporarily pay corporate income tax at a rate of 25%.

(4) Other tax reductions and exemptions approved by the tax authorities.

Clarity: Preferential policies with new laws and regulations are clear. Before the Ministry of Finance and the State Administration of Taxation have clarified specific management measures, the taxpayer's quarterly declaration will not be filled in for the time being.

Taxpayers who have been approved by the local taxation authority to enjoy the relevant corporate income tax preferential policies before January 1, 2008, and have not yet implemented the expiration date. If there is no new document specifying the enjoyment of tax reduction and exemption policies, the taxpayer's quarterly declaration cannot be calculated Fill in this line, that is, the taxpayer's quarterly declaration can not be filled in this line of preferential content. (I do nt have one) According to the document [07] 39, the quarterly report does not reflect the amount of deductions that have already been approved. It is only adjusted when the final settlement is made after the end of the year.

Note: The new quarterly declaration form has canceled the previous year's losses. If the taxpayer made a profit in the quarterly declaration and the previous year had a loss, then the quarterly prepayment declaration is no longer allowed to make up for the previous year's loss. The taxable income realized in the current year can be used to make up for the losses in previous years only when the corporate income tax is calculated and paid.

Therefore, in accordance with the spirit of the Notice of the State Administration of Taxation of the Ministry of Finance on Several Preferential Policies on Corporate Income Tax Caishui [2008] No. 1, only the following two tax reductions and exemptions are involved in the filing of quarterly prepayment declaration forms:

1. Choose a low tax rate: The tax difference between a taxpayer who meets the conditions of a small and small profit enterprise and the 25% tax rate due to the choice of a 20% tax rate; high-tech enterprises will temporarily fill in at 25%. Does not reflect;

? 2. Directly enjoyed tax reductions: agriculture, forestry, animal husbandry and fisheries, infrastructure construction, environmental protection, energy saving and water saving (which I do not have)

Line 8 "Actually prepaid income tax amount": fill in the accumulated prepaid corporate income tax amount. Note: The data in this line does not include the tax paid and refunded by the company in the previous year. (For example, in the quarterly reporting in April 2008, the data in this row cannot include the tax paid in the fourth quarter of 2007 at the beginning of 2008, and the tax amount that belongs to the 2007 tax when the 2007 year is settled. The amount of tax cannot be included; when the quarterly declaration in July 2008, this line fills in the amount of tax prepaid in April). In short: The taxpayer only fills in this line to report the taxes actually paid during the reporting period of the current year.

Example: Use the accumulated profit realized in the current period, that is, the fourth line is directly multiplied by 25% to get the income tax payable in the sixth line. Line 7: If the 20% discount is not enjoyed, this is 0. If the 20% discount is enjoyed, the difference between the 20% and 25% times the total profit is calculated. For example: if a company realizes a cumulative profit of 200,000 yuan in the first quarter, then 200,000 yuan * 25% = 50,000 yuan is the sixth line number, 7 is 20 * (25% -20%) = 10,000 yuan, 8 is 0, 9 rows equals 40,000 yuan; from January 1st to June 30th in the second quarter, a cumulative profit of 350,000 yuan is obtained, and 350,000 yuan * 25% = 87,500 yuan (line 6), 7 lines are 0, 8 lines are 40,000 yuan , 9 lines = 6 lines minus 7 lines minus 8 lines = 47,500; in the third quarter, a cumulative profit of 250,000 yuan, 250,000 * 25% = 62,500 yuan (6 lines), 7 lines = 25 * (25%- 20%) = 125,000 yuan, 8 lines = 40,000 + 47,500 = 87,500 lines, 9 lines = 6 lines-7 lines-8 lines = 6.25-1.25-8.75 = -37,500 yuan. Analogy in the fourth quarter. After the end of the year, the final settlement will be made.

Type B table:

Scope of application: This form is used by taxpayers who pay corporate income tax in accordance with the approved collection and management measures when reporting corporate income tax monthly (quarterly), including withholding agents designated by tax authorities in accordance with the law. That is, the B-type form is used in the quarterly declaration of the levied enterprise. (Neither the list of companies performing the approved collections nor the net profit margin has changed)

Header: Same as type A table

Items in the table: For taxpayers who are subject to taxable income rates, they only need to fill in lines 1 to 3 and 11 to 15 of this form. Rows 4 to 10 in Table B are masked rows.

? The reporting calibers of the "Deducted Income Tax Amount" on line 13 and the "Actually Prepaid Income Tax Amount" on line 14 are the same as those on lines 7 and 8 of the Class A form. (Note: The approved taxpayer also enjoys a preferential tax rate of 20% for small and meager enterprises)

Note: After the enterprise opens the declaration interface, if it is an enterprise that has approved the collection, the type B table will be displayed directly, otherwise the type A table will be displayed.

Relevant matters to note:

* Starting from the first quarter of 2008, new corporate income tax monthly (quarterly) prepayment tax return forms will be used, that is, the above forms will be used when reporting corporate income tax on April 1.

* Declaration method: Forms A and B support online filling and declaration online. The specific position of the form is the same as before: TAX861 --- tax declaration --- online tax service --- online tax declaration --- comprehensive corporate declaration- -The notification interface appears, click on the tax declaration or non-tax declaration --- enter the corporate income tax return under the details of the declaration information, and save and submit directly after entry.

* Submission time: Class A and B forms, as before, apply online on the 15th of January, April, and July of October each year, and print it down and retain it until the end of the next year Then submit the paper materials to the tax authority at one time.

* Filling requirements: fill in two copies of the declaration form, one for the taxpayer and one for the tax office. (Reported together with other statements in the following year).

*induction:

Independent taxpayer: only need to fill in the Class A form as required every quarter

Both the head office and non-independent branches are in Beijing: before the specific measures of the Municipal Bureau of Local Taxation, the Municipal Bureau of Finance, and the National Taxation Bureau of the People's Republic of China have been issued, they will be mastered according to the following caliber: only the head office will fill in the Class A form every quarter.

If the head office is in Beijing and the non-independent branch is in a foreign country: the head office fills in the Class A form and the allocation form. (How to obtain the allocation form: Download from the download center of TAX861, and there is no electronic declaration. Only 10 after the end of each quarter is required. The two forms will be submitted to the competent tax office at the same time, and then the head office will hand over a copy of the distribution form stamped with the special seal of acceptance to the branch office outside the country)

If the head office is in a foreign country and the non-independent branch is in Beijing: a non-independent branch should fill in a Class A form online within 15 days after the end of each quarter. At the same time, the paper Class A form and the head office must be filed in the field within 15 days. Allocation form (copy) stamped with the special seal for acceptance by the competent tax authority and submitted to the tax authority

Monthly (Quarterly) Monthly Prepayment of Enterprise Income Tax of the People's Republic of China (Class A)

Fill in the instructions

I. This form is applicable to resident taxpayers who report corporate income tax by way of auditing and collection and non-resident taxpayers who have established institutions in China for prepayment of corporate income tax on a monthly (quarterly) basis.

Second, the table header items:

1. "Period of taxation": The "period of taxation" completed by the taxpayer is from January 1 to the last day of the month (quarter) of the month.

The "period of taxation" filled out by the taxpayer who starts the business in the middle of the year is the date from which the business is started in the current month (quarter) to the last day of the quarter, and it is reported as normal starting from the next month (quarter).

2. "Taxpayer identification number": fill in the tax registration certificate number (15 digits) issued by the tax authority.

3. "Name of taxpayer": fill in the full name of the taxpayer in the tax registration certificate.

3. Fill in the columns

1. Line 2-Line 9 of the "Taxpayer's Prepayment": Fill in the "Amount for the current period" column, the data is from the first day to the last day of the month (quarter); and fill in the "Cumulative Amount" column. The data is the cumulative number from January 1 to the last day of the quarter (or month) of the taxpayer's year. The taxpayer's payable (refundable) income tax amount for the current period is the data of the "accumulated amount" column 9 "payable (refundable) income tax amount".

2. Lines 11 to 14 of the taxpayer who pay in advance according to the average amount of taxable income of the previous tax year and taxpayer who pay in advance according to other methods determined by the tax authority line 16: fill in 11 Lines to the 14th and 16th "Amount of the current period" column, the data is from the first day to the last day of the month (quarter).

Fourth, fill in the lines

The structure of this table is divided into two parts:

1. The first part is line 1 to line 16. The taxpayer shall fill in the report separately according to his own prepayment declaration method, including branches established by non-resident enterprises: the taxpayer who prepays according to the fact shall fill in the lines 2 to 9; Taxpayers who paid in advance based on the monthly or quarterly average of the taxable income of the previous year should fill in lines 11 to 14; taxpayers who have implemented other methods approved by the tax authority should fill in line 16.

2. The second part is lines 17 to 22, and the head office that implements collective taxation shall fill in the lines 18 to 20 on the basis of the first part; the branches shall fill in the lines 20 to 22.

V. Instructions for filling in specific projects:

1. Line 2 "Business income": fill in the business income calculated by the accounting system, and the public institution, social organization, and private non-enterprise unit shall report the income calculated according to their accounting system.

2. The third line "operating costs": Report the operating costs calculated by the accounting system. The public institutions, social organizations, and private non-enterprise units shall report the costs (expenses) calculated according to their accounting systems.

3. Line 4 "Total profit": fill in the total profit calculated by the accounting system, including the estimated profit calculated by the real estate development enterprise based on the pre-sale income obtained in the current period. Public institutions, social organizations, and private non-enterprise units shall submit their reports by comparison.

4. Line 5 "Tax rate (25%)": The amount of income tax payable is calculated in accordance with the 25% tax rate stipulated in Article 4 of the Corporate Income Tax Law.

5. Line 6 "Amount of income tax payable": fill in the calculated amount of income tax payable for the current period. Line 6 = Line 4 x Line 5, and Line 6 0.

6. Line 7 "Amount of income tax exemption": fill in the actual amount of income tax exemption in the current period, including tax concessions during the transition period of tax exemptions, small and small profit enterprises, high and new technology enterprises, and other deductions approved or filed by tax authorities Tax concessions. Line 7 Line 6.

7. Line 8 "Actually Prepaid Income Tax Amount": Report the accumulated prepaid corporate income tax amount. The "amount in this period" column is not required.

8. Line 9 "Supply (refund) income tax payable": fill in the current amount of payable (refund) prepaid income tax calculated in accordance with the tax law. 9th line = 6th line-7th line-8th line, and when the 9th line is less than 0, fill in 0, the "amount in this period" column is not filled.

9. Line 11 "Taxable income of the previous tax year": Fill in the taxable income declared in the previous tax year. The Bank does not include taxpayers' overseas income.

10. Line 12 "Monthly (quarterly) income tax payable income": Enter the current taxable income calculated by the taxpayer based on the taxable income reported in the previous tax year.

Quarterly advance payment enterprise: Line 12 = Line 11 × 1/4

Monthly advance payment: Line 12 = Line 11 × 1/12

11. Line 13 "Tax rate (25%)": The amount of income tax payable is calculated in accordance with the 25% tax rate stipulated in Article 4 of the Corporate Income Tax Law.

12. Line 14 "Amount of income tax payable": fill in the calculated amount of income tax payable. Line 14 = Line 12 × Line 13

13. Line 16 "Determine the amount of income tax to be paid in advance": Report the amount of income tax payable calculated based on the amount of taxable income determined by the tax authority.

14. Line 18 "Amount of income tax to be distributed by the head office": The amount of pre-paid income tax for the current period is calculated based on the amount of prepayment that the head office should apportion.

(1) The head office of the collective taxpayer that actually paid in advance:

Line 9 × 25% of the advance payment due to the head office

(2) Line 14 × 25% of the prepayment due from the head office

(3) The head office of a collective taxpayer that is prepaid by other methods approved by the tax authority:

Line 16 × 25% of the advance payment due to the head office

15. Line 19, "Income tax amount for centrally distributed taxation of central finance", is calculated in accordance with the prepayment percentage of centrally allocated taxation for centrally financed tax.

(1) The head office of the collective taxpayer that actually paid in advance:

Line 9 × Central Government's prepayment rate for centralized tax distribution 25%

(2) Based on the monthly or quarterly average of the taxable income of the previous tax year, the total amount of the taxpayer's head office: Line 14 × The central government's centrally allocated tax prepayment rate of 25%

(3) The head office of a collective taxpayer that is prepaid by other methods approved by the tax authority:

Line 16 × 25% of the prepayment of centrally distributed taxes

16. Line 20, Amount of income tax apportioned by branches, is calculated based on the amount of prepaid income apportioned by branches.

(1) The head office of the collective taxpayer that actually paid in advance:

Line 9 × 50% prepaid ratio for branch share

(2) Line 14 × 50% of the prepaid share allocated by the branch

(3) The head office of a collective taxpayer that is prepaid by other methods approved by the tax authority:

Line 16 × 50% prepaid ratio for branch share

(The branch of the Bank fills in the 20th line Income Taxes Amortized by Branches reported by the head office)

17. Line 21 Distribution ratio: fill in the distribution ratio determined by the consolidated taxation branch based on the Consolidated Taxation Enterprise Income Tax Allocation Table.

18. Line 22 Allocated Income Tax Amount: Report the amount of the taxpayer branch based on the Amortized Income Tax Amount Allocated by Branch on line 20 of the current head office return × the Allocation Ratio on line 21 of this table.

Monthly (Quarterly) Monthly Prepayment of Enterprise Income Tax in the People's Republic of China (Class B)

I. This form is used by taxpayers who pay corporate income tax in accordance with the approved collection management methods (including the approved taxable income rate and the approved tax collection method) when reporting corporate income tax monthly (quarterly), including deductions designated by tax authorities Obligor. Among them: the taxpayer who has approved the taxable income rate shall be filled out according to the total amount of income, at the cost, and at the expense and expense conversion level.

Second, the table header items:

1. "Taxation Period": The "Taxation Period" reported by the taxpayer is from January 1 to the last day of the quarter (month) in the calendar.

The tax period reported by the taxpayer who started the business in the middle of the year is the first day of the current month (quarter) to the last day of the month (quarter), and it is reported as normal starting from the next month (quarter).

2. "Name of taxpayer": fill in the full name of the taxpayer in the tax registration certificate.

Third, the specific project filling instructions

1. Line 1 "Total income": The taxpayer who has approved the taxable income rate based on the total income shall fill in this line. Fill in the total amount of income obtained this year.

2. Line 2 "Taxable income rate approved by the tax authority": fill in the taxable income rate approved by the competent tax authority.

3. Line 3 "Taxable income": fill in the calculation result. Calculation formula: Taxable income = "Total income" in line 1 × "Taxable income rate approved by tax authorities" in line 2.

4. Line 4 Total Costs: The taxpayer who has approved the taxable income rate according to the cost and expense shall fill in this line. Fill in the amount of various costs incurred this year.

5. Line 5 "Taxable income rate approved by the tax authority": fill in the taxable income rate approved by the competent tax authority.

6. Line 6 "Taxable income": fill in the calculation results. Calculation formula: Taxable income = "Total cost and expense" in line 4 ÷ (1- Line 5 "Taxable income rate approved by tax authority") × Line 5 "Taxable income rate approved by tax authority"

7. Line 7 Total Fund Expenditure: The taxpayer who pays income tax based on the method of converting expenditure into income shall report this line. Fill in the total amount of expenditures incurred.

8. Line 8 "Taxable income rate approved by the tax authority": fill in the taxable income rate approved by the competent tax authority.

9. Line 9 "Converted income": fill in the calculation results. Calculation formula: The converted income amount = "Total Expenditure" in line 7 ÷ (1- Line 8 "Taxable Income Rate Approved by Tax Authorities")

10. Line 10 "Taxable income": fill in the calculation result. Calculation formula: Taxable income = Line 8 "Taxable income rate approved by the tax authority" × Line 9 "Converted income".

11. Line 11 "Tax rate": Fill in the 25% tax rate stipulated in Article 4 of the Corporate Income Tax Law.

12. Line 12 "Amount of income tax payable"

(1) Calculation results of taxpayers who have approved the taxable income rate:

For taxpayers who determine the taxable income rate based on total income, the amount of income tax payable = line 3 "Taxable income" × line 11 "Tax rate"

The taxpayer who assesses the taxable income rate according to the cost, the amount of income tax payable = line 6 "Taxable income" × line 11 "Tax rate"

For taxpayers who convert taxable income according to expenditure, the amount of income tax payable = line 10 "Taxable income" × line 11 "Tax rate"

(2) The taxpayer who implements the collection of the approved tax shall report the amount of income tax payable approved by the tax authority.

13. Line 13 Deduction of income tax: fill in the actual amount of income tax deduction for the current period, line 13 line 12.

14. Line 14 "Pre-paid income tax amount": Report the accumulated pre-paid corporate income tax amount for the year.

15. Line 15 "Supply (refund) income tax amount": fill in the calculation results. Calculation formula: Supplementary (refundable) income tax amount = "Amount of income tax payable" on line 12-"Amount of income tax deduction or exemption" on line 13-"Prepaid income tax amount" on line 14; Fill in 0 for this line.

Instructions for completing the form of withholding tax report form

I. This form applies to withholding agents in accordance with the PRC Enterprise Income Tax Law and its

Implementation of the regulations, the following income, withholding income tax reports on a periodic or periodic basis.

1. If a non-resident enterprise does not set up an institution or place in China, it shall pay corporate income tax on its income derived from China.

2. If a non-resident enterprise establishes an institution or place but the income it obtains has no actual connection with the institution or place it establishes, it shall pay corporate income tax on its income derived from China.

2. The withholding agent shall submit a copy of the contract or agreement to the competent tax authority for record within 20 days after signing the contract or agreement, and go through the relevant withholding procedures.

3. After the signing of a contract or agreement, any changes in the payment amount stipulated in the contract or agreement shall be reported to the tax authority in writing within ten days after the change.

4. When the withholding agent is unable to submit this form within the prescribed time limit, it shall submit an application within the prescribed time limit for submission, and the time may be appropriately extended with the approval of the local tax authority.

V. The withholding agent's obligor fails to pay the deducted taxes into the state treasury within the prescribed period and fails to perform the withholding obligations under the tax law, according to Articles 68 and 69 of the Tax Collection and Management Law of the People's Republic of China The provisions of this article shall be punished.

6. This form should be completed in both Chinese and foreign languages.

Fill in the columns of this form as follows:

1. Withholding agent identification number: When filling out the tax registration, the tax code of the withholding agent determined by the competent tax authority.

2. Name of withholding agent: Enter the name of the unit and individual who actually paid the foreign enterprise.

3. Taxpayer identification number: Enter the tax identification code of the non-resident enterprise in its country of residence.

4. Income items: Fill in income from transfer of property, dividends and other equity investment income, interest income, rental income, royalties, other income.