Recently, revenue of division of M city armour is checked in the sieve when enterprise income tax collects data of capture calculating Qing Dynasty, discover Wu of pay tax evaded of cover of loss of company of A of company of new and high technology handles existence issue. According to clew of duty Wu branch, a company was adjusted declare data, avoided duty Wu risk.
Symptom: Enterprise should ratal fluctuates considerably
Recently, revenue of division of M city armour undertakes to key enterprise the sieve is checked collecting calculating clear capture to declare a risk. The sieve checks the discovery in the process, 2018 year enterprise income tax of A corporation should ratal is declared for 0, year of 2015 year ~2017 should ratal is 0 yuan respectively, 1 million yuan, 5 million yuan. 2015 year ~2018 year of A company should ratal appears to fluctuate considerably, existence is unusual.
Diagnose: Deficit is made up for exceed time limit
Duty Wu personnel reachs the understanding in declaring information to arrive from the revenue base information of A company, a company is company of new and high technology, the first time obtain letter of company of new and high technology, period of efficacy rises from Feburary 2019.
2018 year enterprise income tax of A corporation collect capture calculating Qing Dynasty to declare should ratal is 0, main reason is to make up for the specified amount that spends deficit with the year before last year to spend bigger. 2011, the deficit of the because of loss of big capital fund generation that A company declares amounts to 92 million yuan. Deficit makes up for a circumstance to be: 2012 8 million yuan, 2013 12 million yuan, 2014 15 million yuan, 2015 15 million yuan, 2016 10 million yuan, because 32 million yuan of the rest of deficit cannot be made up for more than 5 years.
When beginning 2018 year enterprise income tax to collect capture calculating Qing Dynasty to declare, a company is in " enterprise income tax makes up for deficit list " (A106000) " make up for deficit enterprise type " column second the code that fill a line " 200 " , namely " the company of new and high technology that accords with a condition " ; In " await redeeming deficit specified number in those days " column second fill a line 32 million yuan, in " specified amount of this year income makes up for spend loss specified amount with the year before last year -- use churchyard earning is made up for " column second fill a line 26 million yuan; In " pay taxes of year of enterprise income tax declares a watch (A kind) " (A100000) " make up for spend deficit with the year before last year " column second fill a line 26 million yuan, should pay gains the amount of tax to be paid and should ratal all is 0.
Duty Wu personnel makes think after integration analysis to afore-mentioned information, enterprise income tax of 2015 year ~2017 year are not quite balanced, main reason is different year makes up for early days big loss generation is current should range of change of specified amount of pay taxes income is bigger. In early days big loss already exceeded 2018 legal after making up for deadline, arise again big make up for deficit to declare, make current enterprise income tax should ratal is 0.
A company is operated so, main with its 2019 year have qualification of company of new and high technology to concern. " total bureau of Wu of tax of the Ministry of finance, state about lengthening the announcement of fixed number of year of carry forward of deficit of company of new and high technology and science and technology medium and small businesses " (wealth tax 〔 2018 〕 76) regulation, since January 1, 2018, possess qualification of company of new and high technology in those days, the has not offset loss that before its have qualificatory year, 5 year produce, year is made up for after allow carry forward, the longest carry forward 10 years.
So, is A company right of this one policy applicable correct? " the announcement that total bureau of national tax Wu makes up for fixed number of year to handle an issue about enterprise income tax about lengthening carry forward of deficit of company of new and high technology and science and technology medium and small businesses " (announcement of total bureau of national tax Wu 2018 the 45th) regulation, the place of period of efficacy that the letter of company of new and high technology that company of new and high technology obtains according to its makes clear belongs to year, decide its have qualificatory year. Had qualificatory company 2018, no matter 2013 ~2017 year whether to possess a qualification, its 2013 ~2017 year the has not offset loss that produce, all year is made up for after allow carry forward, fixed number of year of the longest carry forward is 10 years. Year has qualificatory company after 2018, the rest may be deduced by analogy, undertake Wu of pay tax evaded of cover of deficit carry forward is handled.
According to afore-mentioned regulations, because A company is new and high,period of efficacy of technical company certificate rises from Feburary 2019, its 2014 ~2018 year the has not offset loss that produce, allow is deducted when enterprise income tax collected capture calculating Qing Dynasty to declare 2019, fixed number of year of the longest carry forward is 10 years. That is to say, 32 million yuan of loss that 2011 year of A company have not offset, do not lengthen deficit carry forward so that enjoy to make up for the taxation policy of fixed number of year. Final, a company collects capture calculating Qing Dynasty to declare number to be revised according to was being made to 2018 year enterprise income tax, applicable and statutory tax rate 25% , declare enterprise income tax 6.5 million yuan (2600 × 25% ) .
Bright duty observes
Our country " law of enterprise income tax " fixed number of year of carry forward of formulary company loss is 5 years, 76 article set 2018 〕 of wealth tax 〔 company of new and high technology rises from January 1, 2018, the has not offset loss that before having qualificatory year, 5 year produce, fixed number of year of the longest carry forward is lengthened by 5 years to 10 years.
Although afore-mentioned A companies are new and high technical qualification since begin since 2018 effective, before its 5 year were 2013 - 2017, 2011 have not carry forward deficit also had exceeded " 5 years " deadline, cannot 2018 〕 of 〔 of applicable wealth tax 76 article. Accordingly, company of new and high technology is in before carry forward when the deficit of year, must pay close attention to deficit happening year and deadline mainly.
Copyright explains
Case originates newspaper of Chinese duty Wu, bright duty is arranged reprint.
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