Announcement of the State Taxation Administration on Issues concerning the Revision of Annual Enterprise Income Tax Return Forms
Announcement of the State Taxation Administration on Issues concerning the Revision of Annual Enterprise Income Tax Return Forms
Announcement of the State Taxation Administration on Issues concerning the Revision of Annual Enterprise Income Tax Return Forms
Announcement of the State Taxation Administration [2019] No.41
December 9, 2019
To implement the Law of the People's Republic of China on Enterprise Income Tax and relevant tax policies and to further optimize tax return services, issues concerning the revision of the annual enterprise income tax return forms are hereby announced as follows:
I. Revisions are made to some forms and form completion instructions given under the Annual Enterprise Income Tax Return Forms of the People's Republic of China (Category A, 2017 Edition). See the Appendix hereto for the revised forms and form completion instructions.
1. Revisions are made to the Checklist of Annual Enterprise Income Tax Return Forms, the Basic Enterprise Information for Annual Enterprise Income Tax Return (A000000), the Breakdown of Tax Adjustments (A105000), the Breakdown of Cross-Year Tax Adjustments for Advertising and Marketing Expenses (A105060), the Breakdown of Tax Adjustments for Donation Expenses (A105070), the Breakdown of Benefits of Tax Exempt Income, Deductible Income and Additional Deductions for Expenses (A107010), the Breakdown of Benefits for Dividend, Bonus or Other Income from Equity Investment between Qualified Resident Enterprises (A107011) and the Breakdown of Benefits from Income Tax Reliefs (A107040) and the form completion instructions for these forms.
2. Revisions are made to the form completion instructions given for the Annual Enterprise Income Tax Return Form of the People's Republic of China (Category A) (A100000), the Breakdown of Asset Depreciations, Amortizations and Tax Adjustments (A105080), the Breakdown of Enterprise Income Tax Loss Utilizations (A106000), the Breakdown of Benefits from Income Reliefs (A107020) and the Breakdown of Foreign-Source Income after Tax Adjustments (A108010).
II. Where an enterprise declares to benefit from the additional tax deduction policy for research and development expenses, the Announcement of the State Taxation Administration on Issuing the Revised Measures for Handling Preferential Enterprise Income Tax Policy Issues (Announcement of the State Taxation Administration [2018] No.23) shall apply, and the enterprise is no longer required to fill out the Summary of the Deductible R&D Expenses of R&D Projects for Additional Deductions and submit the Summary Statement of the Supporting Account for "R&D Expenditures". The Summary Statement of the Supporting Account for "R&D Expenditures" shall be retained by the enterprise for future reference.
III. This Announcement applies to the filing of tax returns for the payment and settlement of enterprise income tax for 2019 and after, and the corresponding forms or form completion instructions revised above as given under the Announcement of the State Taxation Administration on Issuing the Annual Enterprise Income Tax Return Forms of the People's Republic of China (Category A, 2017 Edition) (Announcement of the State Taxation Administration [2017] No.54), the Announcement of the State Taxation Administration on Revising Some Forms and Form Completion Instructions Given under the Annual Enterprise Income Tax Return Forms of the People's Republic of China (Category A, 2017 Edition) (Announcement of the State Taxation Administration [2018] No.57) or the Announcement of the State Taxation Administration on Revising Some Forms and Form Completion Instructions Given under the Tax Return Forms of the People's Republic of China for the Monthly (Quarterly) Prepayment of Enterprise Income Tax (Category A, 2018 Edition) and Other Instruments (Announcement of the State Taxation Administration [2019] No.3) shall be repealed. The provision reading "and submit it, together with the Annual Financial Statements, to the competent tax authority" as stated in Article 5 of the Announcement of the State Taxation Administration on Issues concerning the Pre-tax Additional Deduction Policy for Corporate R&D Expenditures (Announcement of the State Taxation Administration [2015] No.97), as well as Item 1 of Article 6 of the same Announcement and the Summary of the Deductible R&D Expenses of R&D Projects for Additional Deductions, attached as Appendix VI thereto, shall be simultaneously repealed.
This Announcement is hereby given.
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Announcement of the State Taxation Administration [2019] No.41
December 9, 2019
To implement the Law of the People's Republic of China on Enterprise Income Tax and relevant tax policies and to further optimize tax return services, issues concerning the revision of the annual enterprise income tax return forms are hereby announced as follows:
I. Revisions are made to some forms and form completion instructions given under the Annual Enterprise Income Tax Return Forms of the People's Republic of China (Category A, 2017 Edition). See the Appendix hereto for the revised forms and form completion instructions.
1. Revisions are made to the Checklist of Annual Enterprise Income Tax Return Forms, the Basic Enterprise Information for Annual Enterprise Income Tax Return (A000000), the Breakdown of Tax Adjustments (A105000), the Breakdown of Cross-Year Tax Adjustments for Advertising and Marketing Expenses (A105060), the Breakdown of Tax Adjustments for Donation Expenses (A105070), the Breakdown of Benefits of Tax Exempt Income, Deductible Income and Additional Deductions for Expenses (A107010), the Breakdown of Benefits for Dividend, Bonus or Other Income from Equity Investment between Qualified Resident Enterprises (A107011) and the Breakdown of Benefits from Income Tax Reliefs (A107040) and the form completion instructions for these forms.
2. Revisions are made to the form completion instructions given for the Annual Enterprise Income Tax Return Form of the People's Republic of China (Category A) (A100000), the Breakdown of Asset Depreciations, Amortizations and Tax Adjustments (A105080), the Breakdown of Enterprise Income Tax Loss Utilizations (A106000), the Breakdown of Benefits from Income Reliefs (A107020) and the Breakdown of Foreign-Source Income after Tax Adjustments (A108010).
II. Where an enterprise declares to benefit from the additional tax deduction policy for research and development expenses, the Announcement of the State Taxation Administration on Issuing the Revised Measures for Handling Preferential Enterprise Income Tax Policy Issues (Announcement of the State Taxation Administration [2018] No.23) shall apply, and the enterprise is no longer required to fill out the Summary of the Deductible R&D Expenses of R&D Projects for Additional Deductions and submit the Summary Statement of the Supporting Account for "R&D Expenditures". The Summary Statement of the Supporting Account for "R&D Expenditures" shall be retained by the enterprise for future reference.
III. This Announcement applies to the filing of tax returns for the payment and settlement of enterprise income tax for 2019 and after, and the corresponding forms or form completion instructions revised above as given under the Announcement of the State Taxation Administration on Issuing the Annual Enterprise Income Tax Return Forms of the People's Republic of China (Category A, 2017 Edition) (Announcement of the State Taxation Administration [2017] No.54), the Announcement of the State Taxation Administration on Revising Some Forms and Form Completion Instructions Given under the Annual Enterprise Income Tax Return Forms of the People's Republic of China (Category A, 2017 Edition) (Announcement of the State Taxation Administration [2018] No.57) or the Announcement of the State Taxation Administration on Revising Some Forms and Form Completion Instructions Given under the Tax Return Forms of the People's Republic of China for the Monthly (Quarterly) Prepayment of Enterprise Income Tax (Category A, 2018 Edition) and Other Instruments (Announcement of the State Taxation Administration [2019] No.3) shall be repealed. The provision reading "and submit it, together with the Annual Financial Statements, to the competent tax authority" as stated in Article 5 of the Announcement of the State Taxation Administration on Issues concerning the Pre-tax Additional Deduction Policy for Corporate R&D Expenditures (Announcement of the State Taxation Administration [2015] No.97), as well as Item 1 of Article 6 of the same Announcement and the Summary of the Deductible R&D Expenses of R&D Projects for Additional Deductions, attached as Appendix VI thereto, shall be simultaneously repealed.
This Announcement is hereby given.
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