Enterprise income tax should be paid in advance according to the actual quarterly profit; The head office and branches organize the site in advance; The sales income of untransferred houses shall be confirmed before income tax; Small and micro enterprise income tax needs to be paid in advance according to the situation. The following network xiaobian answers for you, hoping to help you. Enterprise income tax shall be paid in advance according to the actual quarterly profit. Recently, when the tax authorities audited the equity transfer behavior of an investment enterprise, they found that the enterprise completed an equity change procedure in June 2065438+2004 and earned 6 million yuan. However, when the enterprise declared in the second quarter, the income was not included in the total quarterly income in advance. It turns out that the financial personnel of this enterprise will not generate a lot of income in the second half of the year. If the income of 6 million yuan is calculated in advance in the second quarter, the tax burden of enterprises will be heavier in the second quarter, and the tax payable at the end of the year will be less than the prepaid tax. Therefore, the income will be included in the total income to calculate the tax when the annual settlement is made. The tax official pointed out that this treatment was incorrect. According to the "Regulations on the Implementation of the Enterprise Income Tax Law", the advance payment of enterprise income tax on a monthly or quarterly basis shall be specially approved by the tax authorities. When an enterprise pays enterprise income tax on a monthly or quarterly basis in accordance with Article 54 of the Enterprise Income Tax Law, it shall pay the actual monthly or quarterly profits in advance; If it is difficult to pay in advance according to the actual monthly or quarterly profit, it may be paid in advance according to the monthly or quarterly average taxable income of the previous tax year, or by other methods recognized by the tax authorities. Once the prepayment method is determined, it shall not be changed at will during the tax year. Since the above-mentioned enterprises have not applied to the tax authorities for other prepayment methods, they should pay enterprise income tax in advance according to the actual profit of each quarter. When the annual settlement is made, if the enterprise income tax payable in the whole year is less than the prepaid tax, the overpaid tax can be applied for tax refund, or the tax in subsequent years can be deducted. In recent years, a municipal concrete group company in Jiangning has set up 16 branches inside and outside the province with the help of market radiation. Mr. Zhong, the financial manager, often doesn't know where to declare the enterprise income tax of the group head office and branches, and often goes to the tax bureau for consultation. The situation encountered by Mr. Zhong is universal. According to the relevant regulations, if a resident enterprise establishes a branch without legal person status across regions in China (referring to provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning), the resident enterprise is a cross-regional consolidated tax enterprise. The consolidated tax paying enterprises shall implement the management measures of enterprise income tax collection of "unified calculation, hierarchical management, local prepayment, consolidated liquidation and financial transfer". Summarize the enterprise income tax calculated by taxpayers in accordance with the provisions of the Enterprise Income Tax Law, including the tax paid in advance and the tax refundable, and 50% shall be shared among branches, and each branch shall pay or refund the treasury on the spot according to the shared tax; 50% will be paid by the head office. The head office shall declare 50% of the income tax payable by the enterprise in this period in advance within 15 days after the end of each month or quarter. The head office shall share the other 50% of the enterprise income tax payable in this period among the branches according to the proportion that each branch should share, and notify each branch in time; All branches shall report the advance income tax on the spot within 65,438+05 days after the end of each month or quarter. According to the actual profits of the current period, the tax paying enterprise shall calculate the prepayment amount of enterprise income tax of the head office and branches according to the prescribed prepayment allocation method, which shall be paid locally by the head office and branches respectively; If it is difficult to pay in advance according to the actual profit within the prescribed time limit, it can also be based on112 or 1/4 of the taxable income of the previous year. Once the prepayment method is determined, it cannot be changed in that year. The key point here is that the branches only refer to the secondary branches with production and operation functions, and the branches below the third level do not implement on-site prepayment and should be included in the management of the secondary branches. The sales income of untransferred houses needs to be confirmed before income tax. Recently, the tax staff of Qixia Local Taxation Bureau found in the risk response that the financial statements of a real estate development company showed that the company sold a set of its own property in the second quarter of 20 14 and signed a formal sales contract. The price of the house is 34 million, and the buyer has paid 30 million, but the property right has not been transferred. On July 20 14, the company did not declare its income when it paid the enterprise income tax in advance, because the financial personnel of the enterprise thought it was necessary to confirm the income and pay the enterprise income tax in advance after the transfer of property rights. In this regard, the tax officials explained that unless otherwise stipulated in the Enterprise Income Tax Law and its implementing regulations, the confirmation of enterprise sales revenue must follow the accrual basis principle and the principle that substance is more important than form. When an enterprise sells goods that meet the following conditions, it shall confirm the realization of income: 1. The contract for the sale of goods has been signed, and the enterprise has transferred the main risks and rewards related to the ownership of goods to the buyer; 2. The enterprise neither retains the right to continue management, which is usually associated with ownership, nor effectively controls the sold goods; 3. The amount of income can be measured reliably; 4. The cost that the seller has incurred or will incur can be reliably accounted. Therefore, although the disposal of the company's own real estate has not been transferred in the second quarter, that is, the ownership of assets has not changed in form, according to the requirements of the accrual principle and the principle that substance is more important than form, as long as the income recognition conditions in the above notice are met, it should be included in the total taxable income of enterprise income tax as property transfer income. The new monthly (quarterly) advance tax return for enterprise income tax was launched on July 1 this year. A graphic design company in Nanjing is an audit collection enterprise, which meets the preferential conditions of income tax for small and meager profit enterprises. After the National Day holiday, the company's tax personnel consulted Qinhuai Local Taxation Bureau. The taxable income of this enterprise last year was 90,000 yuan. When the enterprise income tax in the third quarter was paid in advance in 5438+ 10, the accumulated actual profit this year was 80,000 yuan. So how do you pay the enterprise income tax in advance and fill out a new declaration form? Qinhuai local tax staff explained to them that small-scale and low-profit enterprises collected through audit should distinguish specific situations when paying enterprise income tax in advance. If the taxable income in the previous tax year was less than 654.38+10,000 yuan (including 654.38+10,000 yuan), and the accumulated actual profit withheld this year did not exceed 654.38+10,000 yuan, the tax reduction and exemption enjoyed was15% of the actual profit; If the taxable income in the previous tax year was less than 654.38+10,000 yuan (including 654.38+10,000 yuan), the taxable income in the previous tax year was more than 654.38+10,000 yuan but not more than 300,000 yuan, and the accumulated actual profit at the time of prepayment was more than 654.38+10,000 yuan but not more than 300,000 yuan, the income tax exempted or exempted shall be the actual profit. Small and low-profit enterprises with taxable income of less than 300,000 yuan (including 300,000 yuan) in the previous tax year shall not enjoy preferential relief if their accumulated actual pre-profit exceeds 300,000 yuan. The taxable income of the company last year was 90,000 yuan, and the accumulated actual profit this year was 80,000 yuan. According to the above regulations, when the enterprise income tax in the third quarter is paid in advance, 15% of the actual profit of 80,000 yuan can be reduced, and the enterprise income tax payable in advance is 10% of the actual profit of 80,000 yuan, that is, 8,000 yuan. At the same time, the staff reminded that the new prepayment declaration form has "qualified income tax relief for small and low-profit enterprises" in 14, and small and micro enterprises should fill in the income tax relief. Recently, Pukou Local Taxation Bureau held a training on preferential tax policies for small and meager profit enterprises in the Taxpayer School, focusing on tax reduction and exemption policies, tax collection management and how to fill in the declaration form. After learning about the new policy, Wang Accountant of a catering management company in Nanjing proposed to the tax bureau: "Please help me see if our company meets the regulations. What if I don't fill in the tax exemption? Can you declare it again? " After verifying the company's situation, the tax official told Wang Accountant: "From 20 14, qualified small-scale low-profit enterprises (including those that adopt the methods of audit collection and approved collection) can meet the requirements of small-scale low-profit enterprises according to regulations, and you can't enjoy tax concessions because of the approved collection in previous years. However, since this year, the state has expanded the scope of preferential treatment, and you can also enjoy the preferential treatment of small and meager profit enterprises! " The above is the relevant knowledge compiled by Bian Xiao for everyone. I believe you have a general understanding through the above knowledge. 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