Announcement of the State Taxation Administration on Revising the Annual Enterprise Income Tax Return
Announcement of the State Taxation Administration on Revising the Annual Enterprise Income Tax Return
Announcement of the State Taxation Administration on Revising the Annual Enterprise Income Tax Return
Announcement of the State Taxation Administration [2020] No.24
December 30, 2020
To implement the Law of the People's Republic of China on Enterprise Income Tax and relevant tax policies, the State Taxation Administration has made revisions to some forms and form completion instructions given under the Annual Enterprise Income Tax Return of the People's Republic of China (Category A, 2017 Edition), which are hereby announced as follows:
I. Revisions are made to the form styles of and form completion instructions for the Checklist of the Annual Enterprise Income Tax Return, the Basic Information of Enterprise for the Annual Enterprise Income Tax Return (A000000), the Breakdown of Tax Adjustments (A105000), the Breakdown of Donation Expenses and Tax Adjustments (A105070), the Breakdown of Asset Depreciations, Amortizations and Tax Adjustments (A105080), the Breakdown of Pre-tax Deduction and Tax Adjustment of Asset Losses (A105090), the Breakdown of Reserves of Special Industry and Tax Adjustments (A105120), the Breakdown of Enterprise Income Tax Loss Utilization (A106000), the Breakdown of Benefits from Income Reliefs (A107020), the Breakdown of Benefits from Income Tax Reliefs (A107040), the Information and Breakdown of Preferential Items of Software and Integrated Circuit Enterprises (A107042), and the Breakdown of Foreign-Source Income after Tax Adjustments (A108010). In particular, the Breakdown of Reserves of Special Industry and Tax Adjustments (A105120) is adjusted to the Breakdown of Loan Loss Reserves and Tax Adjustments (A105120).
II. Revisions are made to the form completion instructions for the Annual Enterprise Income Tax Return of the People's Republic of China (Category A) (A100000) and the Breakdown of Foreign Income Tax Credit (A108000).
III. This Announcement applies to the filing of tax returns for the payment and settlement of enterprise income tax for 2020 and thereafter. The corresponding forms or form completion instructions revised above as provided under Announcement of the State Taxation Administration on Issuing the Annual Enterprise Income Tax Return of the People's Republic of China (Category A, 2017 Edition) ([2017] No.54), Announcement of the State Taxation Administration on Revising Some Forms and Form Completion Instructions for the Annual Enterprise Income Tax Return of the People's Republic of China (Category A, 2017 Edition) ([2018] No.57), and Announcement of the State Taxation Administration on Issues concerning the Revision of the Annual Enterprise Income Tax Return ([2019] No.41) shall be simultaneously repealed.
This Announcement is hereby given.
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Announcement of the State Taxation Administration [2020] No.24
December 30, 2020
To implement the Law of the People's Republic of China on Enterprise Income Tax and relevant tax policies, the State Taxation Administration has made revisions to some forms and form completion instructions given under the Annual Enterprise Income Tax Return of the People's Republic of China (Category A, 2017 Edition), which are hereby announced as follows:
I. Revisions are made to the form styles of and form completion instructions for the Checklist of the Annual Enterprise Income Tax Return, the Basic Information of Enterprise for the Annual Enterprise Income Tax Return (A000000), the Breakdown of Tax Adjustments (A105000), the Breakdown of Donation Expenses and Tax Adjustments (A105070), the Breakdown of Asset Depreciations, Amortizations and Tax Adjustments (A105080), the Breakdown of Pre-tax Deduction and Tax Adjustment of Asset Losses (A105090), the Breakdown of Reserves of Special Industry and Tax Adjustments (A105120), the Breakdown of Enterprise Income Tax Loss Utilization (A106000), the Breakdown of Benefits from Income Reliefs (A107020), the Breakdown of Benefits from Income Tax Reliefs (A107040), the Information and Breakdown of Preferential Items of Software and Integrated Circuit Enterprises (A107042), and the Breakdown of Foreign-Source Income after Tax Adjustments (A108010). In particular, the Breakdown of Reserves of Special Industry and Tax Adjustments (A105120) is adjusted to the Breakdown of Loan Loss Reserves and Tax Adjustments (A105120).
II. Revisions are made to the form completion instructions for the Annual Enterprise Income Tax Return of the People's Republic of China (Category A) (A100000) and the Breakdown of Foreign Income Tax Credit (A108000).
III. This Announcement applies to the filing of tax returns for the payment and settlement of enterprise income tax for 2020 and thereafter. The corresponding forms or form completion instructions revised above as provided under Announcement of the State Taxation Administration on Issuing the Annual Enterprise Income Tax Return of the People's Republic of China (Category A, 2017 Edition) ([2017] No.54), Announcement of the State Taxation Administration on Revising Some Forms and Form Completion Instructions for the Annual Enterprise Income Tax Return of the People's Republic of China (Category A, 2017 Edition) ([2018] No.57), and Announcement of the State Taxation Administration on Issues concerning the Revision of the Annual Enterprise Income Tax Return ([2019] No.41) shall be simultaneously repealed.
This Announcement is hereby given.
......