Taxpayers can apply in writing to the tax authorities for tax reduction or exemption in accordance with the provisions of laws and administrative regulations. Taxpayers in the production and business activities, due to the production of new products, minority special commodities, the "three wastes" as raw materials, and the initial stage of the start-up or natural disasters, as well as other objective reasons, there are difficulties in paying taxes, can be based on the provisions of the above provisions and the provisions of the relevant taxes, apply for tax reductions and exemptions.

Application for reduction or exemption of enterprise income tax refers to the written materials that an enterprise applies to the tax department for reduction or exemption of enterprise income tax according to the national policy or in case of special circumstances. The tax period of the enterprise income tax is approved by the tax authorities according to the size of the tax payable by the taxpayer respectively, and required to be paid in advance on a daily, ten-day or semi-monthly basis, and it should be paid within 3 days after the expiration of the tax period; the advance payment of tax is also settled quarterly. Taxpayers should file tax application forms for settlement within 10 and 20 days after the end of the month or quarter, respectively, and for remittance at the end of the year. At the end of the year, the tax application form should be filed within 35 days for overpayment and underpayment. Reduction and exemption declaration must be submitted before the specified settlement time, otherwise it will be penalized by the relevant provisions of the tax law.

Second, the structure and writing

Enterprise income tax reduction, exemption application form by the tax reduction, exemption application form and application for approval of the report of the two major components.

The application report consists of five parts:

(1) Title

Application for Exemption of State-owned Enterprises from Income Tax.

(ii) Recipient

Write the number of the document and the name of the tax authority receiving the document. The tax authority is the collection bureau of the tax department.

(C) the body

write the application for tax reduction, tax exemption items, tax types, tax, the duration of the reduction and exemption and the reasons, focusing on the application for reduction and exemption by the application of the reasons for the application for reduction and exemption of the requirements of the application for reduction and exemption of the two major components. When writing the reasons for the application, we should carefully study the tax policy and put forward sufficient reasons from the following two aspects: firstly, according to the regulations of the Ministry of Finance, we should study whether the products produced by the enterprise belong to the scope of tax reduction and exemption; secondly, we should put forward the special situation encountered by the enterprise and explain the special difficulties it has caused to the enterprise, and apply for a one-time or periodical tax reduction and exemption. When writing the application for tax reduction and exemption requirements, we should pay attention to the time zone limit of the application for tax reduction and exemption, and in some cases, the amount of tax reduction and exemption should be written. For example:

My unit was set up in 19X×× years×× months under the support of the civil affairs department and ×××× factory, and now

there are xxx employees, among which there are xxx disabled people, accounting for 50% of the total number of production staff. In accordance with document xminfa

(19X×] No. xxx "Provisions on Several Issues Concerning the Protection and Support of Social Welfare Enterprises in Placing Disabled Persons in Employment

", document xghengfa [19X×] No. xxx "Measures for the Management of the Placement of Persons with Disabilities in the City of xxxxx

" and the spirit of the State Taxation Bureau's relevant regulations on the placement of disabled persons in employment, it is hereby applying for an exemption from

income tax. p>

Income tax. The time period is from ×××× x x x month x x date to x x x month x x date.

The example text succinctly and concisely states the rationale for the application for exemption from income tax based on and district limits.

(IV) Tail Part

Consists of closing phrases, signatures and attachments. Industrial enterprises applying for product tax exemption must attach the relevant cost table; business, service industry, as well as institutions applying for tax exemption must be attached to the business situation table.

The closing phrase is usually "please approve" or "please approve for hope".

Sign the form with the full name of the applicant and the date of application, and affix the official seal of the applicant.

Write the name and number of attachments submitted with the application, and indicate the serial number.

Third, writing key tips

(a) application for income tax reduction, exemption should be sufficient reasons

The reasons for the application for tax reduction and exemption are: policy relief, social relief, disaster relief, enterprises apply for relief due to operational difficulties. It is necessary to write the special difficulties of the enterprise in a targeted manner according to the policy provisions of income tax reduction and exemption.

Must truthfully fill in the form of the contents listed

Reduction, tax exemption application approval form format include:

1. Full name of the tax unit

Industrial and commercial enterprises fill in the business license issued by the Administration for Industry and Commerce of the full name of other tax units, fill in the full name of the external public seal.

2. Name of the person in charge of the tax unit

Fill in the main administrative personnel of the tax unit, such as factory director, general manager, manager, etc..

3. Business license number

Fill in the business license number issued by the Administration for Industry and Commerce; business license is not received, should be filled in the "not received".

4. Production and business model solid

Fill in the main products produced by the taxpayer unit and part of the business, or the taxpayer unit's main business and part of the business, as well as self-produced and self-sales, sales and distribution and other modes of operation.

5. Production and operation situation in the year before applying for tax exemption

Fill in the total annual operating results and payment of business tax, value-added tax and income tax of the unit in the year before the tax unit applies for tax exemption.

6. Payment of taxes at the time of applying for tax exemption

Fill in whether or not the VAT, business tax and income tax have been paid on time at the time of applying for tax exemption and the number of taxes paid i. As well as the situation of the unpaid and outstanding taxes and the amount of taxes.

7. Production and operation plan and planned profit for the current year

Fill in the production and operation plan and the planned number of profit of the unit in the year of applying for tax exemption.

8. Application for tax exemption of products or business

Fill in the application for tax exemption of the name of the product or business project.

9. Expected tax relief

Fill in the application or tax exemption for the sale of products or business operations in the application for tax relief within the period of the advance tax relief; balance.

lO. Attached information.

Industrial enterprises applying for product tax abatement, must be attached to the relevant cost table; business, service industry, as well as institutions applying for tax abatement, must be accompanied by a table of operating conditions.

11. This application form should be filled out according to the value-added tax, business tax, income tax and other different taxes, the contents of which must be filled out one by one truthfully, in duplicate, with the official seal to the competent tax authorities

12. The review procedures for the examination and approval of opinions of the tax bureaus and county tax bureaus shall be determined by the bureaus and county bureaus themselves

13. The "cover" shall be determined by the tax bureaus and county bureaus themselves, and the "number" shall be determined by the tax bureaus. No." to be filled in by the tax branch, county tax bureau