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Tax Return for the Monthly (Quarterly) Prepayment of Enterprise Income Tax (applicable to paying on a deemed basis)

Description

Taxpayers whose enterprise income taxes are collected by way of payment by verifying the taxable income rate must, in accordance with contents for filing tax returns under the taxation laws, regulations and the relevant provisions, submit annual enterprise income tax returns to the taxation authority to make final settlement including the amount of taxes payable or refundable.

Notices for Taxpayers

1.Taxpayers are responsible for the authenticity and legitimacy of the materials submitted.

2.If the information is complete and in accordance with the legal acceptance conditions, taxpayers only need to visit the tax authority once at most.

3.If a taxpayer fails to complete declaration of tax or to submit tax payment materials within the set period, their tax credit rating results will be affected.

4.A resident enterprise, subject to verification of taxable income rate, shall make final settlement and payment within 5 months after the end of the year to settle the payable and refundable enterprise income taxes.

In case a resident enterprise, subject to verification of taxable income rate, starts its business operation in the middle of a tax year, it shall make final settlement and payment within 5 months after the end of the year to settle the payable and refundable enterprise income taxes.

In case a resident enterprise, subject to verification of taxable income rate, terminates its business operation in the middle of a tax year, it shall make final settlement and payment within 60 days after its actual termination to settle the payable and refundable enterprise income taxes.

5.Taxpayers with no tax payment due during any taxable period shall also file tax returns according to the relevant provisions.

6.Taxpayers eligible for preferential enterprise income tax (EIT) treatments may self-assess their entitlement to EIT benefits and must maintain relevant documents in the event of a future investigation, therefore receive the treatments by filing annual enterprise income tax returns.

7.The address of the tax service hall and website of e-tax bureaus can be accessed through portals of provincial tax authorities and the 12366 comprehensive tax service platform.


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