It is an important task for the collection enterprises to fill in the 2023 annual reconciliation declaration form correctly. This involves the accuracy and timeliness of tax filings, which is directly related to the tax compliance and financial operations of enterprises. This article will guide readers on how to correctly fill in the 2023 annual reconciliation return form in the form of examples to ensure the smooth progress of corporate tax declaration.
How to fill in the 2023 annual final settlement declaration form of audit collection enterprises?
Chinese resident enterprise A is an audit and collection enterprise, with a main business income of 2.6 million yuan, a main business cost of 1.5 million yuan, and management expenses of 210,000 yuan in 2023, a calculated taxable income of 890,000 yuan, and a quarterly declaration of 50,000 yuan of prepaid income tax, not engaged in industries restricted and prohibited by the state, and the average value of total assets and the number of employees meet the conditions of small and low-profit enterprises.
1. Fill in the cover page. Truthfully fill in the relevant information on the cover of the "Annual Tax Return of Enterprise Income Tax of the People's Republic of China" (Class A, 2017 Edition).
2. Check the "Enterprise Income Tax Annual Tax Return Filling Form"
According to the relevant provisions of the Announcement of the State Administration of Taxation on Simplifying the Annual Tax Declaration of Small and Low-Profit Enterprises (Announcement No. 58 of 2018 of the State Administration of Taxation), the Annual Tax Return of Enterprise Income Tax of the People's Republic of China (Class A) (A100000) is a mandatory form for small and low-profit enterprises. The "basic business situation" in the "Basic Information Form for Annual Tax Declaration of Enterprise Income Tax" (A000000) is a mandatory item for small and low-profit enterprises; "Relevant tax-related matters" is an optional item, and small and low-profit enterprises must fill in the relevant matters when there are or occur; "Major shareholders and dividends" is an exempt item for small and low-profit enterprises.
Please refer to the following table for details of the specific form filling requirements:
3. Fill in the "Basic Information Form for Annual Tax Declaration of Enterprise Income Tax"
Note that the unit of "103 total assets" is "10,000 yuan".
4. Fill out A100000 main form
Fill in the corresponding amount of "business income" and other items of enterprise A in 2023, and fill in the corresponding columns of the main table "taxable income", "income tax reduction and exemption" for small and low-profit enterprises, "actual income tax payable for this year", "cumulative prepaid tax for this year", and "income tax payable (refund) for this year".
5. Fill in A107040 "Detailed List of Exemption and Exemption Benefits"
Small and micro enterprises with "taxable income" greater than 0 should also fill in the tax reduction and exemption amount of 178,000 yuan in the first line of the "Detailed List of Income Reduction and Exemption" of the A107040 "Eligible Small and Low-profit Enterprises Reduced and Reduced Enterprise Income Tax".
Completing the final settlement return correctly is crucial for businesses, not only in terms of tax compliance, but also in terms of the stability of their financial operations. Through the examples provided in this article, I believe that readers will be able to grasp the skills and key points of filling out the declaration form more clearly. It is hoped that enterprises can carefully fill in the declaration form in accordance with relevant regulations to ensure timely payment and compliance of taxes.