How To Enjoy Income Tax Concessions For Tax Relief Matters?

The State Administration of Taxation has issued the "procedures for handling the preferential policies of enterprise income tax" (hereinafter referred to as the "measures"). The measures listed 55 preferential policies of enterprise income tax that Chinese enterprises are involved in, and reiterated that all these preferential tax matters for enterprises should be abolished and approved.

This will play a good role in regulating and promoting tax authorities' pformation of functions, optimizing tax services, improving management level, and effectively implementing various preferential policies of enterprise income tax. At the same time, it also puts forward new requirements for enterprises to enjoy preferential treatment of enterprise income tax.

Then, how should enterprises understand and implement the measures comprehensively and accurately? I think we should master the principle of "four self and one defense".

One is self judgment.

The third provision of the measures stipulates: "enterprises should judge whether they meet the requirements of the preferential tax policies."

It can be seen that enterprises should make their own judgement on whether or not they are in line with the premise of enterprise income tax concessions. This has changed the old methods of asking for written instructions and approving tax authorities by enterprises in the past.

As a matter of fact, since the beginning of 2014, after more than 1 years of investigation and clearance, the State Administration of Taxation has issued a written examination and approval of all the preferential items of enterprise income tax, and all of them have implemented the way of filing management. In the future, judging whether the preferential policies for enterprise income tax can be enjoyed is entirely the responsibility of the enterprise itself.

Therefore, enterprises must seriously study and ensure that the preferential policies of income tax applicable to themselves are timely, comprehensive and accurate.

Two is

。

For enterprises that meet the preferential conditions of enterprise income tax, after making accurate judgments, they should, in accordance with the prescribed preferential period and preferential method, voluntarily handle the relevant calculation and payment of the enterprise income tax concessions directly, and do not need to go through any application procedures with the tax authorities, nor do they have to wait for the tax authorities to approve the tax concessions.

Three is

。

It must be noted that no application for approval of tax deduction or exemption does not mean that there is no need for any other formalities.

The seventh provision of the measures stipulates: "the enterprise shall record the tax returns no later than the annual settlement."

Therefore, enterprises must submit to the tax authorities the record of enterprise income tax preference items (the State Administration of Taxation Announcement No. seventy-sixth Annex 2 2015), and submit relevant information in accordance with the provisions of the measures.

Four is

。

Enterprises must also pay attention to the fact that during the process of handling the filing procedures, they must also be prepared in accordance with the requirements of the "measures" to prepare information on contracts (agreements), certificates, documents, accounting books and so on, which should be handled in accordance with the "preferential measures". They should be handled in accordance with the corresponding reserved reference materials listed in the Annex 1 "enterprise income tax preference Filing Management Catalogue (2015 Edition)" issued by the State Administration of Taxation on 2015 seventy-sixth.

The five is to guard against risks.

The sixth article of the measures clearly stipulates: "the enterprise shall bear legal liability for the authenticity and legality of the archival materials submitted and the reserved reference materials submitted."

The twentieth section also stipulates: "in the follow-up management of tax authorities, it is found that the preferential tax policies enjoyed by enterprises are not in conformity with the conditions stipulated in the tax law. They should be ordered to stop enjoying preferential treatment and recover taxes and late fees.

If it is false, it should be dealt with in accordance with the relevant provisions of the tax collection and administration law. "

It can be seen that enterprises should not only bear legal responsibility for the authenticity and legality of filing the archival materials and keeping the reference materials, but also take risks for the correctness of the judgment of whether they accord with the preferential policies of enterprise income tax.

These risks mainly include three aspects: first, the archival filing and retention materials are not authentic or illegal, or do not comply with the relevant provisions of the tax authorities, so that the enterprises are dealt with, punished or affected by the tax authorities to enjoy the preferential policies. Two, they are treated and punished for the preferential policies that they should not enjoy. The three is that they do not enjoy or enjoy the enjoyment of the enjoyment so that the legitimate rights and interests of the enterprises can not be effectively protected.

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