2014年度企业所得税汇算清缴申报表填写及(深圳站)

新版企业所得税纳税申报表

2014年末，国家税务总局发布了“企业所得税年度纳税申报表”的公告，公布了修订后的《中华人民共和国企业所得税年度纳税申报表》于2015年1月1日开始施行，由于现行的“企业所得税年度纳税申报表”已经实施6年，在不少企业都已习惯的情况下，此次修订究竟改了哪些内容，企业应如何填写将是本次活动的重点关注。

企业重组新政带来重大利好

应国务院国发[2014]14号文要求各政府部门优化企业兼并重组市场环境的号召，国家税务总局与财政部近日共同出台了两个文件，大幅放宽了企业重组享受递延纳税处理的适用条件，并将目前在上海自贸区试行的以非货币性资产投资的税收优惠复制到全国。 这一系列新政必将利好在中国进行并购业务或集团内重组的企业。F-council很高兴与您分享这一最近进展及相关的见解。

BEPS环境下中国转让定价新环境
经合组织的BEPS行动计划旨在重整现有国际税收规则体系，将对跨国企业的经营带来深远影响。国家税务总局对BEPS行动计划积极支持，迅速反应，并投入了大量资源。F-council很高兴在本次沙龙中与您分享BEPS环境下中国转让定价新环境及注意要点。

本期价值要点：

l 企业所得税纳税申报表的主要变化与潜在风险区域

l 企业重组新政带来的重大利好分享

l BEPS环境下中国转让定价新环境及注意要点

2014年度企业汇算清缴会员相关疑问(部分)：

l 未成立工会组织的企业按照工资总额2%计提建会筹备金，40%部分向地税部门缴纳，凭《中华人民共和国税收通用缴款书》在企业所得税税前扣除，剩余60%部分企业留存，没有《工会经费收入专用收据》， 60%部分能否在企业所得税税前扣除？

l 企业有一笔装修费，原摊销期限自定为5年，已摊销2年，余3年未摊销。近期该公司决定注销，这笔装修费未摊销完，可否改变原摊销期，由剩余3年改按剩余1年摊销完毕？加速摊销之后，企业所得税是否可以扣除？

l 如果企业实际发生资产损失的年度已超过五年，但其会计处理的年度发生在2012年度，该项资产损失是否能申报并在2012年度税前扣除？

l 企业在研发费归集过程中，将研发人员发生的差旅费也归集到研发费范围中，同时企业强调这是为研发工作的开展进行实地核实勘测必须发生的费用，此类差旅费是否可以比照研发费范围归集中的研发成果的论证、评审、验收费用，还是不应归集到研发费的归集范围内。

l 企业在进行高新技术企业认定时其近三个会计年度的研究开发费用总额占销售收入总额的比例不低于相应的标准是要求近三个会计年度每一年度的研究开发费用额占销售收入的比重皆不低于相应比例还是近三个年度的研究开发费用发生总额占比不低于相应比例即可。举个例子，假定某企业近三个会计年度销售收入皆为1000万元，每一年度的研究开发费用发生额为45万元、60万元和80万元，该企业近三个会计年度研究开发费用总额占销售收入总额的比例为6.33%，不低于6%；但该企业其中一个年度的研发费用占销售收入的比例为4.5%，低于6%的规定比例，该企业是否符合认定为高新技术企业的条件？

活动特邀分享嘉宾
深圳国税所得税处 官员
深圳普华永道税务及商务咨询团队

企业观察员
德昌电机 财务经理 宋经理

流程安排

13:00-13:30 签到 

13:30-14:45 2014年新版企业所得税纳税申报表填写

l 新版申报表的背景与目标

l 新版申报表的主要变化

l 对公司所产生的影响

i. 封面

ii. 企业所得税年度纳税申报表填报表单的填写

iii. 企业基础信息表填写

iv. 中华人民共和国企业所得税年度纳税申报表(A类)填写

v.一般企业收入明细表填写

vi.一般企业成本支出明细表填写

vii.纳税调整项目明细科目讲解

viii.专项用途财政性资金纳税调整表

ix.职工薪酬纳税调整明细表

x.广告费和业务宣传费跨年度纳税调整明细表及案例解析

xi.捐赠支出纳税调整明细表

xii.资产折旧、摊销情况及纳税调整明细表

xiii.固定资产加速折旧、扣除明细表

xiv.企业所得税弥补亏损明细表

xv.免税、减计收入及加计扣除优惠明细表

xvi.股息红利优惠明细表

xvii.抵扣应纳税所得额明细表

xviii.高新技术企业优惠情况及明细表

14:45-15:00 茶歇

15:00-16:00 企业重组新政策

l 主要的政策变化

l 对境内企业并购业务或集团内重组的影响

l 怎样利用这些新政策

16:00-17:00 BEPS环境下中国转让定价环境新知

l 经合组织BEPS项目对全球转让定价环境的影响

l 中国对BEPS项目的积极参与与迅速反应

l 企业应当做好哪些准备

17:00-17:30 互动问答

17:30活动结束

2014企业所得税相关法规文件

1、国家税务总局关于企业所得税应纳税所得额若干问题的公告(国家税务总局公告【2014】年第29号)

2、【财政部】国家税务总局关于2014 2015年铁路建设债券利息收入企业所得税政策的通知(财税【2014年】2号)

3、国家税务总局关于商业零售企业存货损失税前扣除问题的公告---(财税【2014】年3号)

4、【财政部】国家税务总局关于小型微利企业所得税优惠政策有关问题的通知(财税【2014】年23号)

5、国家税务总局关于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【2014】年第23号)

6、财政部 国家税务总局关于完善固定资产加速折旧企业所得税政策的通知(财税【2014】75号)

7、国家税务总局关于固定资产加速折旧税收政策有关问题的公告(国家税务总局【2014】64号)

8、关于非营利组织免税资格认定管理有关问题的通知(财税【2014】13号)

9、关于小型微利企业所得税优惠政策有关问题的通知(财税【2014】34号)

10、关于继续实施支持和促进重点群体创业就业有关税收政策的通知(财税【2014】39号)

11、关于调整完善扶持自主就业退役士兵创业就业有关税收政策的通知(财税【2014】42号)

12、国家税务总局关于发布《电信企业增值税征收管理暂行办法》的公告(财税【2014】26号)

The new enterprise income tax return

At the end of 2014, the state administration of taxation issued the "enterprise income tax return of the year", released the revised "law of the People's Republic of China on enterprise income tax the annual tax return" to start on January 1, 2015, as a result of the current "enterprise income tax return of the year" has been implemented six years, in the case of many enterprises have been used, the revision what exactly content changed, enterprises should focus on how to fill in will be the event.

Corporate restructuring the New Deal to bring good news

Demanded by [2014] no. 14 of the state council the government departments to optimize the enterprise M&A market environment, the state administration of taxation and ministry of finance recently jointly issued two files, significantly eased corporate restructuring enjoy the deferred tax treatment applied conditions, and will carry out the free trade zone in Shanghai with non-monetary assets investment tax credit to copy in the country. This a series of New Deal will be good for mergers and acquisitions in China or in the group restructuring of enterprises. F - council is very happy to share with you the recent progress and the related point of view.

BEPS environment China transfer pricing the new environment

The organization for economic co-operation and development of the BEPS action plan aimed at reforming the existing rules of international tax system will be far-reaching influence on the operation of the multinational enterprise. State administration of taxation on the BEPS action plan to actively support, rapid response, and spent a lot of resources. F - Council is very happy to share with you in the salon BEPS environment China transfer pricing the new environment and pay attention to the point.

Key Point

l The main change in enterprise income tax return and the potential risk area

l Corporate restructuring New Deal to bring good news to share

l BEPS environment China transfer pricing the new environment and pay attention to the point

2014 annual enterprise income tax members related question (part) :

l Did not set up trade union organization's enterprise according to the total wages 2% provision will prepare gold, 40% part to the local tax authorities to pay, by the taxation of the People's Republic of China general payment deducted before duty of enterprise income tax, and the remaining 60% for some businesses, no special union funds income receipt, 60% part can be deducted before duty of enterprise income tax?

l Enterprises have a decorate, modernize the amortization period since 5 years, amortization has two years, more than 3 years unamortized. Recently, the company decided to cancel the finished decorate unamortized modernize, can change the original amortization period, the remaining three years changed according to the remaining amortized over 1 year? After accelerated amortization, enterprise income tax can be deducted?

l Enterprises have a decorate, modernize the amortization period since 5 years, amortization has two years, more than 3 years unamortized. Recently, the company decided to cancel the finished decorate unamortized modernize, can change the original amortization period, the remaining three years changed according to the remaining amortized over 1 year? After accelerated amortization, enterprise income tax can be deducted?

l If the enterprise actual assets loss year for more than five years, but its accounting year took place in 2012, if the asset losses would declare and in the 2012 annual pre-tax deduction?

l Enterprise in the process of research and development for the collection, the developers also accrue to the r&d cost of travel range, at the same time, enterprises emphasize this is for research and development work in the field to verify the cost of exploration must occur, whether such travel can mutatis mutandis r&d cost in the range of the collection research and development, review and acceptance of argument, or should not accrue to the research and development within the scope of the account of the cost.

l Enterprise when carries on the recognition of hi-tech enterprises its total cost over the last three fiscal years of research and development accounts for the proportion of total sales revenue of not less than the corresponding standard is required over the last three fiscal years every year's research and development expenses are not less than the corresponding proportion of sales revenue or total expenses occurred nearly three year's research and development is no less than that of the corresponding percentage. For example, suppose a nearly three enterprise accounting annual sales income is 10 million yuan, for each year of research and development expenses amount to 450000 yuan, 600000 yuan and 800000 yuan, the company over the last three fiscal years research and development costs accounted for the proportion of total sales revenue of 6.33% of the total of no less than 6%. But this enterprise development costs for one of the annual sales revenue accounted for 4.5%, less than 6% of the proportion, the enterprise whether can meet the requirements of identified as high-tech enterprises.

Agenda

13:00-13:30 Sign

13:30-14:45 The enterprise income tax payable or refundable amount filled in report

l Background and objectives of the new declaration form

l New forms of major change

l The impact to the company

i. Enterprise income tax the annual tax return completion of the form

ii. Enterprise basic information table to fill in

iii. Enterprise income tax of the People's Republic of China, the annual tax return (class A) to fill in

iv. General enterprise income sheet to fill in

v. General enterprise cost sheet to fill in

vi. Pay taxes is adjusted project detail course

vii. Special purpose of fiscal fund tax adjustment

viii. Schedule of worker pay pay taxes is adjusted

ix. Advertising and business advertising purchase schedule of maximal tax adjustment and case analysis

x. Donation schedule of spending tax adjustment

xi. Schedule of assets depreciation, amortization and tax adjustment

xii. Accelerated depreciation of fixed assets, the deduction list

xiii. Schedule of enterprise income tax losses

xiv. Tax exemption or reduction plan schedule of claim additional deduction income and preferential

xv. Schedule of preferential dividends

xvi. Schedule of deduction of taxable income

xvii. The favorable conditions and schedule of high-tech enterprises

14:45-15:00 Tea Break

15:00-16:00 Corporate restructuring the new policy

l Major policy changes

l For mergers and acquisitions of domestic enterprises or group restructuring

l How to use these new policies

16:00-17:00 BEPS environment China transfer pricing environment knowledge

l The oecd BEPS project impact on the global transfer pricing environment

l China actively participate in and quickly response to the BEPS project

l What should be ready for enterprises

17:00-17:30 Q&A

17:30End