Abstract The State Administration of Taxation has issued the "Measures for Handling Corporate Income Tax Preferential Policies", which clearly stipulates that all corporate income tax concessions will be cancelled and approved, and all after-the-fact filing management will be implemented. This is what the reporter learned on the 26th. The relevant person in charge of the Income Tax Department of the State Administration of Taxation introduced the method...
The State Administration of Taxation issued the "Measures for Handling Preferential Policies for Enterprise Income Taxes", clarifying that all corporate income tax concessions will be cancelled and approved, and all after-the-fact filing management will be implemented. This is what the reporter learned on the 26th. The relevant person in charge of the Income Tax Department of the State Administration of Taxation introduced that the core content of the measures is to unify the management methods of preferential items, and all the corporate income tax concessions will be split and merged according to the preferential methods, which will be summarized into 55 items, and unified for record management. Change management methods, and you must not disguise approval in disguise.
The measures have relaxed the time limit for enjoying corporate income tax concessions. Except for a few that must be accurately calculated after the end of the year, and must enjoy tax reduction and exemption according to the preferential eligibility, most other preferential items can be enjoyed during the prepayment period during the year. .
The method has further streamlined the filing materials, stipulating that any information that the tax authorities have obtained or can obtain through the return form is not required to be provided by the enterprise and is uniformly used as the retained information. According to statistics, of the 55 tax incentives, 3 do not need to be filed, and 28 only need to fill out one filing form.
Li Wanzhen, director of the Taxation Research Institute of the State Administration of Taxation, said that the method provides an operable manual for taxpayers to enjoy corporate income tax benefits. If the enterprise judges that it meets the tax preferential conditions according to the catalogue, it can enjoy the preferential treatment and fulfill the filing formalities. The agency implements follow-up management.
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