Announcement of the State Administration of Taxation on Strengthening the Follow-up Administration Following the Cancellation of the Examination and Approval Process for Three Matters concerning Enterprise Income Tax
Announcement of the State Administration of Taxation on Strengthening the Follow-up Administration Following the Cancellation of the Examination and Approval Process for Three Matters concerning Enterprise Income Tax
Announcement of the State Administration of Taxation on Strengthening the Follow-up Administration Following the Cancellation of the Examination and Approval of Three Matters concerning Enterprise Income Tax
Announcement of the State Administration of Taxation [2015] No. 6
February 2, 2015
In accordance with the provisions specified in the Decision of the State Council on Matters Relating to Cancelling and Adjusting a Batch of Administrative Examination and Approval Items (Guo Fa [2014] No. 27 and Guo Fa [2014] No. 50), the "verification of enjoyment of the preferential enterprise income tax policies for small-sized and meager-profit enterprises", "examination of record-filing of list of branches at or below the second level of an enterprise whose revenue totally belongs to the Central Government", "examination of changes in the organizational structure of an enterprise paying taxes in a consolidated manner" and other items are cancelled, and issues concerning the follow-up administration of enterprise income tax are hereby announced as follows:
Article 1 Further Simplify the Formalities for Record-filing of Preferential Policies on Enterprise Income Tax for Small-sized and Meager-profit Enterprises
When handling the final settlement of enterprise income taxes incurred in 2014 and subsequent years, the small-sized and meager-profit enterprises subject to taxation on an actual basis shall go through the formalities for record-filing by filling in the columns "104 Number of Employees" and "105 Total Assets (CNY'0,000)" in the Basic Information Form (Table No.A000000), which is provided for by the Announcement of the State Administration of Taxation on Promulgating the Annual Enterprise Income Tax Return of the People's Republic of China (Category A, 2014 Edition) (Announcement of the State Administration of Taxation [2014] No. 63) and do not need to conduct record-filing separately.
Article 2 Cancel the Follow-up Administration of "Examination of Record-filing of List of Branches at or Below the Second Level of An Enterprise Whose Revenue Totally Belongs to the Central Government"
Where there are any changes in the list of branches at or below the second level of an enterprise whose revenue totally belongs to the Central Government (referred to as the "Central Enterprise" in the present article), the relevant materials shall be submitted to the corresponding competent taxation authorities in accordance with the following provisions:
1. where there are any changes in the list of branches at the second level of a Central Enterprise, the headquarter of the Central Enterprise shall report the situation after the adjustment and the changes in the branches to the competent taxation authority.
2. where a Central Enterprise establishes a branch at or below the second level, the branch at the second level shall submit to its competent taxation authority its business license and the certificate issued by the headquarter which proves that it is a branch at or below the second level as attachments to the declaration form for prepayment of enterprise income tax.
A newly established branch at or below the third level shall submit to its competent taxation authority its business license and the certificate issued by the headquarter which proves that it is a branch at or below the third level.
3.
......
Announcement of the State Administration of Taxation [2015] No. 6
February 2, 2015
In accordance with the provisions specified in the Decision of the State Council on Matters Relating to Cancelling and Adjusting a Batch of Administrative Examination and Approval Items (Guo Fa [2014] No. 27 and Guo Fa [2014] No. 50), the "verification of enjoyment of the preferential enterprise income tax policies for small-sized and meager-profit enterprises", "examination of record-filing of list of branches at or below the second level of an enterprise whose revenue totally belongs to the Central Government", "examination of changes in the organizational structure of an enterprise paying taxes in a consolidated manner" and other items are cancelled, and issues concerning the follow-up administration of enterprise income tax are hereby announced as follows:
Article 1 Further Simplify the Formalities for Record-filing of Preferential Policies on Enterprise Income Tax for Small-sized and Meager-profit Enterprises
When handling the final settlement of enterprise income taxes incurred in 2014 and subsequent years, the small-sized and meager-profit enterprises subject to taxation on an actual basis shall go through the formalities for record-filing by filling in the columns "104 Number of Employees" and "105 Total Assets (CNY'0,000)" in the Basic Information Form (Table No.A000000), which is provided for by the Announcement of the State Administration of Taxation on Promulgating the Annual Enterprise Income Tax Return of the People's Republic of China (Category A, 2014 Edition) (Announcement of the State Administration of Taxation [2014] No. 63) and do not need to conduct record-filing separately.
Article 2 Cancel the Follow-up Administration of "Examination of Record-filing of List of Branches at or Below the Second Level of An Enterprise Whose Revenue Totally Belongs to the Central Government"
Where there are any changes in the list of branches at or below the second level of an enterprise whose revenue totally belongs to the Central Government (referred to as the "Central Enterprise" in the present article), the relevant materials shall be submitted to the corresponding competent taxation authorities in accordance with the following provisions:
1. where there are any changes in the list of branches at the second level of a Central Enterprise, the headquarter of the Central Enterprise shall report the situation after the adjustment and the changes in the branches to the competent taxation authority.
2. where a Central Enterprise establishes a branch at or below the second level, the branch at the second level shall submit to its competent taxation authority its business license and the certificate issued by the headquarter which proves that it is a branch at or below the second level as attachments to the declaration form for prepayment of enterprise income tax.
A newly established branch at or below the third level shall submit to its competent taxation authority its business license and the certificate issued by the headquarter which proves that it is a branch at or below the third level.
3.
......