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<缴企业所得税 谨防10个申报误区>
Pay enterprise income tax of 10 declare error > <
《国家税务总局关于〈中华人民共和国企业所得税月(季)度预缴纳税申报表(2015年版)等报表〉的公告》(国家税务总局公告2015年第31号)规定，自2015年7月1日起，启用2015年版企业所得税预缴申报表。笔者总结了填写新预缴申报表应注意的10个误区，以期为纳税人实际工作提供帮助。
The state administration of taxation on the < law of the People's Republic of China on enterprise income tax pay tax (quarterly) prepayment declaration form (2015 edition), and other reports > notice "(the state administration of taxation announced no. 31, 2015) regulation, since July 1, 2015, 2015 prepay enterprise income tax return. The author summarizes the new advance payment return to fill out ten pitfalls that should be paid attention to, so as to provide help for taxpayers to practical work.
误区1：营业收入-营业成本=利润总额
Myth 1: operating income - operating cost = profit
正解：企业所得税月(季)度预缴纳税申报表第4行“利润总额”，填报按照企业会计制度、企业会计准则等国家会计规定核算的利润总额，本行数据与利润表列示的利润总额一致。第2行“营业收入”，填报按照企业会计制度、企业会计准则等国家会计规定核算的营业收入，本行主要列示纳税人营业收入数额，指标设计的意义在于数据采集，不参与计算。第3行“营业成本”，填报按照企业会计制度、企业会计准则等国家会计规定核算的营业成本，本行主要列示纳税人营业成本数额，不参与计算。指标意义在于数据采集。
Truth: enterprise income tax monthly (quarterly) prepayment pay tax return line 4 "profit", fill in according to enterprise accounting system, accounting standard for business enterprises and accounting regulations of the state accounting profit, profit total area of the data and the income statement list. Line 2 "revenue", fill in according to enterprise accounting system, accounting accounting standard for business enterprises and accounting regulations of the state's revenue, bank mainly list the taxpayer business income amount, the meaning of the index design is data collection, not to participate in the calculation. Line 3 "operating cost", fill in according to enterprise accounting system, accounting standard for business enterprises and accounting regulations of the state operating cost accounting, bank mainly list the taxpayer business cost, not to participate in the calculation. The index is about data acquisition.
企业所得税季度申报表(A类)中的“利润总额”与营业收入、营业成本不存在必然的勾稽关系。按照国家税务总局制表惯例，申报表中存在勾稽关系的“行、列”，一般会在填表说明中标注计算公式，表明彼此之间的表内关系。
Quarterly enterprise income tax declaration form (class A) in the "profit" and operating income, operating cost, there is no inevitable relationship between checked. TAB practices, in accordance with the state administration of taxation declaration form of relation checked in rows, columns, usually in the introduction to fill out a form formula of annotation, show in the table of relationship between each other.
误区2：“营业成本”项目含“期间费用”
Erroneous zone 2: "operating cost" project including during the "fees"
正解：营业成本=主营业务成本+其他业务成本。企业所得税月(季)度预缴纳税申报表第3行“营业成本”，填报按照企业会计制度、企业会计准则等国家会计规定核算的营业成本，本行主要列示纳税人营业成本数额，不参与计算。指标意义还是在于数据采集。因此，企业在填写此行“营业成本”时，不包括营业外支出和期间费用。
Truth: operating cost = main business cost + other business cost. Pay taxes of enterprise income tax monthly (quarterly) prepayment declaration form line 3 "operating cost", fill in according to enterprise accounting system, accounting standard for business enterprises and accounting regulations of the state operating cost accounting, bank mainly list the taxpayer business cost, not to participate in the calculation. Index significance lies in data collection. Therefore, the enterprise "operating cost in this profession, not during non-business expenses and cost.
误区3：“实际利润额”等于企业财务报表(利润表)中的“利润总额”
Myth 3: "actual profits" is equal to the enterprises in the financial statements (income statement) "profit"
正解：实际利润额=利润总额+特定业务计算的应纳税所得额-不征税收入和税基减免应纳税所得额-固定资产加速折旧(扣除)调减额-弥补以前年度亏损。
Truth: the actual profit = profit total + specific business computing taxable income - not tax revenue and tax base breaks the taxable income amount, accelerated depreciation of fixed assets (excluding) lowered the forehead - make up the losses of the previous year.
企业所得税法第五条规定，应纳税所得额，指企业每一纳税年度的收入总额，减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额。
Article 5 of the law on corporate income tax, the taxable income amount, refers to the total income of the enterprise each tax year, minus the tax-free income, tax revenue, the deduction and allowing the balance of the make up for the loss of the previous year.
企业所得税预缴是根据“实际利润额”来预缴，不是根据纳税人会计报表利润表中利润总额预缴，也不是根据应纳税所得额预缴。
Prepay enterprise income tax is to be paid in advance, according to "actual profits" is not a profit on the basis of the taxpayer accounting statements of profit total advance payment, nor is it advance payment shall be made according to the amount of taxable income.
误区4：企业所得税预缴不能弥补以前年度亏损
Myth 4: enterprise income tax shall be prepaid can't make up the losses of the previous year
正解：政策依据同误区三
Truth: the policy basis with myth 3
根据国家税务总局公告2015年第31号的填报说明规定，企业季度预缴所得税时，第8行“弥补以前年度亏损”，填报按照税收规定可在企业所得税前弥补的以前年度尚未弥补的亏损额。
In 2015, according to the state administration of taxation announced no. 31 complete description rules, the enterprise prepay quarterly income tax, line 8 "make up the losses of the previous year," declared in accordance with relevant provisions of the tax revenue can make up for the previous year before the enterprise income tax has yet to make up for the loss.
误区5：企业所得税预缴可以弥补以前年度亏损，但不能弥补本年度亏损
Myth 5: enterprise income tax shall be prepaid can make up the losses of the previous year, but it can't make up for this year's losses
正解：企业所得税法第五条规定，企业每一纳税年度的收入总额，减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额，为应纳税所得额。因此，企业月度或季度预缴所得税可以减除允许弥补的以前年度亏损。
Truth: the enterprise income tax law stipulated in article 5, enterprise total revenue of each tax year, minus the tax-free income, tax revenue, the deduction and allowed to make up for the loss of the previous year the balance of the taxable income amount. Therefore, the enterprise can monthly or quarterly advance payment of income tax deduction allowed to make up for the loss of the previous year.
某公司第一季度是负利润，第二季度有利润，企业所得税按第二季度的利润缴，还是按第一季度至第二季度累计利润缴纳?因为企业所得税实行分月或分季度预缴、年终汇算清缴的办法，因此，企业月度或季度预缴所得税时，其实际利润额还可以减除上一月度或季度企业形成的亏损额。具体而言，该公司第一季度至第二季度累计利润总额为正数时，乘以税率计算缴纳企业所得税;为零或负数时，不用计算企业所得税。
A company is negative profit in the first quarter, second quarter profit, pay enterprise income tax according to the second quarter profit, or according to the first quarter to the second quarter of the total profit to pay? For enterprise income tax monthly or quarterly basis, be paid in advance, the end of the liquidation, therefore, the enterprise monthly or quarterly advance payment of income tax, the actual profits can also be deducted on a monthly or quarterly loss enterprise. Specifically, the company in the first quarter to the second quarter of the total profit is positive, The Times to calculate and pay enterprise income tax tax rate; Zero or negative, there is no calculation of enterprise income tax.
企业所得税预缴时，实际利润额累计数既可以弥补以前年度亏损，又可以弥补本年度亏损。
Enterprise income tax when the advance payment, the actual profits accumulative frequency can make up the losses of the previous year, and can make up for this year's losses.
误区6：小型微利企业在企业所得税预缴时不能享受税收优惠
Myth 6: small profit-making enterprise in enterprise income tax when the advance payment can not enjoy the preferential tax
正解：《国家税务总局关于贯彻落实扩大小型微利企业减半征收企业所得税范围有关问题的公告》(国家税务总局公告2015年第17号)第二条规定，符合规定条件的小型微利企业，在季度、月份预缴企业所得税时，可以自行享受小型微利企业所得税优惠政策，无须税务机关审核批准。小型微利企业在预缴和汇算清缴时通过填写企业所得税纳税申报表“从业人数、资产总额”等栏次履行备案手续，不再另行专门备案。在2015年企业所得税预缴纳税申报表修订之前，小型微利企业预缴申报时，暂不需提供“从业人数、资产总额”情况。
Truth: "the state administration of taxation on the implementation of expanding the scope of the enterprise income tax shall be levied half a small meagre-profit enterprise satisfying announcement concerning the issues (the state administration of taxation announced in 2015 (17) stipulated in article 2, conform to the requirements as prescribed in the small profit-making enterprise, in the quarter, month advance payment of enterprise income tax, able to enjoy the small profit-making enterprise income tax preferential policies, without approval of the tax authorities. A small meagre-profit enterprise satisfying the advance payment and refunded by filling in the enterprise income tax return ", the total assets of workers "column, such as time to put on record formalities, no longer be specialized for the record. Pre pay enterprise income tax in 2015, before tax return is revised, a small meagre-profit enterprise satisfying prepay declaration, no need to offer ", the total assets of workers ".
因此，小型微利企业在企业所得税预缴时可以享受相应的税收优惠。
Therefore, the small profit-making enterprise when the enterprise income tax shall be prepaid can enjoy the corresponding preferential tax.
误区7：小型微利企业在企业所得税预缴需要备案才能享受税收优惠
Myth 7: small profit-making enterprise in the enterprise income tax shall be prepaid the need for the record to enjoy tax incentives
正解：政策依据同“误区六”。
Truth: the policy basis with the "myth".
符合规定条件的小型微利企业，在季度、月份预缴企业所得税时，可以自行享受小型微利企业所得税优惠政策，无须税务机关审核批准。
Conform to the requirements as prescribed in the small profit-making enterprise, in the quarter, month advance payment of enterprise income tax, able to enjoy the small profit-making enterprise income tax preferential policies, without approval of the tax authorities.
误区8：企业所得税预缴时未取得发票的，不能在预缴前扣除
Myth 8: enterprise income tax when the advance payment of the invoice, cannot be deducted before the advance payment
正解：《国家税务总局关于企业所得税若干问题的公告》(国家税务总局公告2011年第34号)第六条规定，企业当年度实际发生的相关成本、费用，由于各种原因未能及时取得该成本、费用的有效凭证，企业在预缴季度所得税时，可暂按账面发生金额进行核算;但在汇算清缴时，应补充提供该成本、费用的有效凭证。
Truth: "the state administration of taxation on notice some issues of enterprise income tax (the state administration of taxation announced 34 2011) of article 6 of the regulation, the enterprise into related costs and expenses incurred, due to various reasons failed to get the costs and expenses of effective certificate, enterprise when prepay quarterly income tax, can temporarily according to the carrying amount for accounting. But when the payable or refundable amount should be added to provide the costs and expenses of valid credentials.
误区9：高新技术企业资格复审期间，不能按15%的税率预缴所得税
Myth 9: high-tech enterprise qualification period of review, not pay enterprise income tax by the tax rate of 15%
正解：《国家税务总局关于高新技术企业资格复审期间企业所得税预缴问题的公告》(国家税务总局公告2011年第4号)规定，根据企业所得税法及其实施条例、《科学技术部、财政部、国家税务总局关于印发〈高新技术企业认定管理办法〉的通知》(国科发火〔2008〕172号)、《国家税务总局关于实施高新技术企业所得税优惠有关问题的通知》(国税函〔2009〕203号)的有关规定，高新技术企业应在资格期满前三个月内提出复审申请，在通过复审之前，在其高新技术企业资格有效期内，其当年企业所得税暂按15%的税率预缴。
Truth: "the state administration of taxation on a high and new technology enterprise qualification review of enterprise income tax shall be prepaid the problem during the period of notice" (the state administration of taxation announced no. 4, 2011), according to the enterprise income tax law and its implementing regulations, the ministry of science and technology, ministry of finance, state administration of taxation about print and distribute "measures for the management of the recognition of hi-tech enterprises > notice (the goat [2008] no. 172), the state administration of taxation on implementing high-tech enterprises preferential income tax related issues notice" (guoshuihan [2009] no. 2009) of the related regulations, high and new technology enterprise shall apply for reexamination within three months before the expiration of the qualification, before through the review, during the validity period of the qualification of high and new technology enterprise, the advance payment shall be made in enterprise income tax at a temporary tax rate of 15%.
误区10：只要年度企业所得税汇算清缴真实、准确，季度预缴可以任性
Myth 10: as long as the annual enterprise income tax payable or refundable amount true, accurate, quarterly advance payment can be capricious
正解：国家税务总局公告2015年第31号规定，企业在预缴申报所得税时，“利润总额”填报按照企业会计制度、企业会计准则等国家会计规定核算的利润总额。如果企业违反此项规定，税务机关可能根据税收征管法，给予纳税人以“未按照规定期限缴纳税款，责令限期缴纳并从滞纳税款之日起，按日加收滞纳税款万分之五的滞纳金”的行政处理。
Truth: the state administration of taxation announced no. 31, 2015 enterprises in advance payment income tax, "profit" is allowed according to enterprise accounting system, accounting standard for business enterprises and accounting regulations of the state accounting profit. If the enterprise in violation of the provisions of the tax authority may, according to the tax administration law to give taxpayers to "fail to pay tax within the prescribed period of time, instructs deadline and starting from the date of delinquent tax pay, add by day receive the fine for delaying payment of delinquent tax five over ten thousand" administrative processing.