Workshop

2014年度汇算清缴要求更新及申报准备提示

本期价值要点：
● 2014年企业所得税新政盘点及要点解析
● 公告2014年第63号官方详解，深度知晓41张表单间的勾稽关系
● 申报前的准备和注意事项，及如何规避潜在税收合规风险

同行的困惑：
● 我司是按照会计口径来做资产损失申报的，原值减去会计上的累积折旧，再扣除处置收入和赔偿收入之后的损失，对此做专项的申报。再《资产损失(专项申报)税前扣除及纳税调整明细表》(105091)中，第5列计税基础栏应该如何填写？
● 《企业所得税汇总纳税分支机构所得税分配表》(A109010)，是按2014年12月31日的这个时点的分配表去填写，但是如果再2014年度企业发生变化，比如某些分支机构撤销了，但是有预缴税，如果退税，那么如何把应缴的税金反映到主表里？
● 表中没有公会经费这一栏，实际上企业在填写工会经费的时候能不能做调减？我们只是计提，但并没有支付。

分享嘉宾
主管官员， 国家税务总局所得税司

议程安排
13:00-13:30 签到
13:30 -15:00 2014年所得税新政盘点及公告2014年第63号详解   
● 2014年度所得税政策回顾及解析
● 解读公告2014年第63号出台背景及要点
● 新企业纳税申报表的结构及主、附表之间的勾稽关系
● 企业基础信息表、纳税调整项目明细表、税收优惠明细表、期间费用明细表的填写要求
15:00-15: 30 茶歇
15:30-17:00 新汇算清缴纳税申报事前与事后的准备及要点解析
● 申报注意事项及前期准备
● 新申报表的填报技巧
         --控制纳税风险点的填报技巧
         --企业实现税收利益的填报技巧
● 预缴申报表修订后能否加计扣除之争
● 汇算后需补交所得税的账务调整
● 对上年度会计科目运用错误的调账处理
● 以前年度发生应扣未扣支出的税务调整
17:00 活动结束

企业所得税主要税收政策操作及2014年企业所得税政策解析 

《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》(国家税务总局公告2014年第64号)

《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)

《财政部国家税务总局商务部科技部国家发展改革委关于完善技术先进型服务企业有关企业所得税政策问题的通知》(财税[2014]59号)

《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)

Key Value:
● Update and Analysis on enterprise income tax in 2014
● Deeply understand the articulation of announcement no. 63 in 2014 from the official explanation.
● Make good preparation before the declaration to avoid the potential tax compliance risk.

Confusion from peers:
● Normally, we report asset losses in accordance with the accounting rules. Firstly, use the original cost minus accumulated depreciation. Then deduct the disposal income and the indemnity income. Finally, use the losses to apply for a special declaration. In the detailed statement of 105091, how to fill the column of tax base in line 5?
● In the table of A109010, we need to fill it according to the time of December 31, 2014. But what if something changes in the company? For example, some affiliated agency was repealed but they still have prepaid tax and tax rebate, how to fill the tax payables into the master table?
● There is no labor union due in the table, so can we reduce it in reality? We only made a provision but we didn’t pay for it.

Speaker:
Chief Officer of income tax department, State Taxation Administration

Agenda:
13:00-13:30 Sign in
13:30-15:00 Update and Analysis on enterprise income tax of 2014 and the official explanation the announcement no.63.
● Review and analysis of enterprise income tax of 2014
● Official explanation: the background and key point of the announcement no.63.
● The articulation between the master table and attached table in the new tax returns.
● Requirement of basic table, adjustment table, tax benefits table and period charge table.
15:00-15:30 Tea Break
15:30-17:00 Preparation and Analysis of the new final settlement
● Warnings and preparations: the tax declaration.
● Skills in the new declaration
    --Control the risk points
    --Make benefits
● Weighted deduction: yes or no?
● Accounting adjustment after the final settlement
● Use reconsolidation to make up the mistakes of subject from last year.
● Tax adjustment: the expenses needed to be paid earlier but not.
17:00 End