Notice Of The State Administration Of Taxation On Issues Concerning The Prepayment Of Tax Returns For Enterprise Income Tax Monthly (Quarterly)

The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate planning shall:

According to the problems reflected in the implementation of the circular issued by the State Administration of Taxation on the statement of tax returns in the monthly (quarterly) tax rate of enterprises in People's Republic of China (the tax Letter No. [2008]44) (hereinafter referred to as the "notice"), the relevant issues concerning the filing of the tax return for enterprise income tax monthly (quarterly) are clearly defined as follows:

1. The fourth line "total profit" of the People's Republic of China enterprise income tax monthly (quarterly) prepaid tax return is revised to "actual profit". The fifth items of the remark are amended as follows: "fourth lines" actual profits: "fill in the total profit calculated by the accounting system, and deduct the balance of the previous year's losses to be made up, and the non taxable income and the tax-free income". "Third"

The public institutions, social organizations and private non enterprise units shall fill in the report.

The real estate development enterprise obtains the expected profit amount calculated in accordance with the provisions in the current period of advance sale into the bank.

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In order to save costs, we have printed the "People's Republic of China enterprise income tax monthly (quarterly) prepaid tax returns (category A)" which has not yet been used and can continue to be used.

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Two, the People's Republic of China enterprise income tax monthly (quarterly) prepaid tax returns (Class A), the report "fifth rows and sixteenth items" (the amount of income tax paid by the branches of the twenty-fourth branches of the branch office which is reported by the general branch) is revised to "Twentieth rows" in the "income tax" of the branches of the twenty-fourth branches.

Three, the People's Republic of China enterprise income tax monthly (quarterly) prepaid tax returns (Class A), after completing the fifth item 14-16 items, the following statements are added: "the above eighteenth to 20 lines, the total tax payment rate and the tax rate of the sub agencies are the same. They are filled according to the notice. If the total tax rate is not consistent with the total tax rate, the report will be calculated according to the circular issued by the State Administration of Taxation on the Interim Measures for the collection and administration of enterprise income tax in the cross regional operation and summary tax payment" (national tax [2008]28 number) and related supplementary documents.

That is to say, the relationship between the ninth or 14 or 16 lines and the 18-20 line is not valid, and the relationship between the income tax apportioned by the branch and the allocation tax is not established in the distribution table of the summary tax distribution of the enterprise income tax of People's Republic of China.

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State Administration of Taxation

June 30th, two, eight