For businesses, the accurate completion of the 2024 quarterly withholding return is key to ensuring tax compliance and avoiding potential penalties. Filing a return requires not only an in-depth understanding of tax regulations, but also practical skills. This article will introduce in detail how to fill in the 2024 quarterly prepayment return of audit collection enterprises, and provide practical cases to help enterprises better complete the declaration work and ensure tax compliance.
1. How to fill in the 2024 quarterly prepayment declaration form of audit collection enterprises?
If a Chinese resident enterprise is an audit and collection enterprise, the number of employees at the beginning of the first quarter of 2024 is 210, the number of employees at the end of the quarter is 230, the total assets at the beginning of the quarter are 33 million yuan, the total assets at the end of the quarter are 35 million yuan, the operating income is 4 million yuan, the operating cost is 1.5 million yuan, and the total profit is 2 million yuan.
1. Fill in the "Information related to the offer and supplementary items"
Fill in the amount of the average number of employees and total assets at the beginning, end and quarter of each quarter from the first quarter to the quarter to which the tax belongs. Taxpayers who open in the middle of the quarter shall fill in the data at the beginning and end of each quarter from the opening quarter to the quarter to which the tax belongs, of which the data at the time of opening shall be filled in at the beginning of the quarter of the opening quarter. Taxpayers who cease operation in the middle of the quarter shall fill in the data at the beginning and end of each quarter from the first quarter to the quarter of the cessation of operation, of which the data at the time of cessation of operation shall be filled in at the end of the quarter of the cessation of operation. "Quarterly Average" is the quarterly average as of the end of the period to which this tax belongs.
If you select whether the industry you are engaged in is an industry restricted or prohibited by the state, and it is judged that you meet the conditions for enjoying small and low-profit preferential treatment according to the above-mentioned standards, check "Yes" in the column of "small and low-profit enterprises".
2. Calculation of tax deductions
When the taxable income of the enterprise does not exceed 3 million yuan, the tax reduction and exemption amount of small and low-profit enterprises shall be calculated:
200×25%-200×25%×20%=400,000 yuan (or: 200×20%=400,000 yuan)
3. Fill in the declaration form
In the main form of the A200000, fill in 4 million yuan in the "operating income" field in line 1, 1.5 million yuan in the "operating cost" field in line 2, 2 million yuan in line 3 "total profit", and fill in the calculation of the tax deduction amount of 400,000 yuan in line 13. At the same time, in line 13.1, select the item of "Eligible Small and Low-profit Enterprises Reduced and Reduced Enterprise Income Tax", and fill in the cumulative tax reduction and exemption amount of 400,000 yuan this year.
Through the guidance on filling in the 2024 quarterly prepayment return form in this article, it is believed that the collection enterprises will be able to complete the tax declaration work more proficiently. Filling out the prepayment return correctly and accurately is the foundation of corporate tax compliance, and it is also the key to maintaining a good tax reputation. It is hoped that the filling methods and cases provided in this article can provide practical reference for enterprises to ensure the smooth progress of tax declaration.