Problem one: Why to collect pay calculating Qing Dynasty for enterprise income tax?
Basis " total bureau of national tax Wu about print and distribute < enterprise income tax collects capture calculating Qing Dynasty to run way > announcement " (duty delivers the state 2009 〕 of 〔 79) the 2nd regulation:
Enterprise income tax collects pay calculating Qing Dynasty, it is to point to taxpayer inside 5 months since the day from tax year cease or manage termination day actually to rise 60 days inside, etc of law of according to taxation, code, regulations concerns the provision of enterprise income tax, calculate this tax year to answer by oneself specified amount of pay taxes income and should pay gains the amount of tax to be paid, according to the amount of monthly or quarterly prepay enterprise income tax, this tax year should fill or should retreat the amount of tax to be paid certainly, fill in pay taxes of year of enterprise income tax declares a watch, to director tax authority pay taxes of year of conduction enterprise income tax is declared, the behavior of imposition of enterprise income tax of annual of the concerned data that provides a tax authority to ask to offer, settle.
Problem 2: How should the mistake of existence of enterprise income tax that my company discovery already declared remedy?
In the light of collect calculate the discovery inside capture period clear in those days enterprise income tax declares have by accident case:
According to the country duty sends 2009 〕 of 〔 79 the 10th regulation, taxpayer is in collect calculate the discovery inside capture period clear in those days enterprise income tax is declared have by accident, can be in collect calculate clear pay taxes of year of new conduction enterprise income tax is declared inside capture period.
In the light of collect the discovery after calculating capture period clear to end in those days enterprise income tax declares have by accident case:
Taxpayer is in collect calculate capture period clear to end to discover in the future in those days enterprise income tax is declared have by accident, can undertake complementing declaring. Involve filling capture tax payment, fund of pay taxes receiving sluggish is increased by day since the next day that collects capture period end oneself extremely fine for delaying payment.
Problem 3: My company because force majeure, fail to be in collect calculate clear is pay taxes dealt with to declare inside capture period how to do?
According to the country duty sends 2009 〕 of 〔 79 dozenth a regulation, because taxpayer has special difficulty, cannot be in collect calculate what money of capture enterprise income tax fills inside capture period clear, should be in charge of a law to reach what apply detailed rules actually to concern a provision according to taxation ask forring, formalities of imposition of pay of conduction application delay.
Basis " taxation of People's Republic of China imposes administrative standard " thirtieth a relevant provision, because taxpayer has special difficulty, cannot on schedule of pay imposition, bureau of revenue of state of classics province, municipality, municipality directly under the Central Government, cess Wu is approved, can adjourn pay imposition, but the longest must not exceed 3 months.
Basis " taxation of People's Republic of China collects administrative method to carry out detailed rules " the 41st, 42 relevant provisions, taxpayer has one of following state, belong to taxation to ask for thirtieth tubal a way a place weighs special difficulty:
(one) because of force majeure, bring about taxpayer to produce bigger loss, normal production manages an activity to get of bigger impact;
(2) be in when futures money fund deduct after dealing with insurance premium of worker pay, society, can't of pay imposition.
Bureau of revenue of state of city of plan only kind, cess Wu can consult thirtieth of law of canal of taxation ask forring a the 2nd approval limits of authority, examine and approve imposition of taxpayer delay pay.
Taxpayer needs delay pay imposition, application ought to offer before at the expiration of one's term of office of pay imposition deadline, send relevant material according to the formulary newspaper of delay pay imposition.
The approval makes perhaps do not grant to approve inside 20 days decision since the day that the tax authority ought to get imposition of application delay pay to report oneself; Do not grant to approve, add since the day from at the expiration of one's term of office of pay imposition deadline receive fine for delaying payment.
