Shenzhen Enterprise Final Settlement Operation Guide_Declaration of Corporate Income Tax

Shenzhen Enterprise Final Settlement Operation Guide_Declaration of Corporate Income Tax Shenzhen Enterprise Final Settlement Operation Guide_Declaration of Corporate Income Tax Final settlement of corporate income tax is in progress，All financial friends must be making declarations carefully, right? How to do it? Read on below↓ A must-read for settlement and settlement，Big changes to tax returns! Corporate Income Tax Annual Tax Return(Category A，2025annual edition)Major changes，Changes in 18 declaration forms for final settlement and settlement。

The changes in the declaration form are as follows:： one、Substantially revised form 1、"Basic Information Form for Annual Corporate Income Tax Return" (A000000) (1) Integrate the basic information originally distributed in the appendix into this form。 (2) Adjusted and supplemented the reporting items。 (3) Modified the form name，The name of the original "Enterprise Basic Information Form" will be adjusted to "Corporate Income Tax Annual Tax Return Basic Information Form"，Clarify the purpose of the basic information table。

2、"Detailed Schedule of Pre-tax Deductions and Tax Adjustments for Asset Loss" (A105090) was changed to require that information related to asset losses be retained by the enterprise for future reference.，Combined with the needs of subsequent management，Form rows have been redesigned。 3、"Detailed Statement of Corporate Income Tax Loss Recovery" (A106000) (1) Add the rows "Previous Six Years" to "Previous Ten Years" to the form，Meet the reporting needs of high-tech enterprises and technology-based small and medium-sized enterprises。

(2) Add columns such as "Types of enterprises making up for losses"。 (3) Simplify the five columns in the original form such as "The amount of losses in previous years that have been made up - the previous four years" into two columns, "The amount of losses in previous years that have been made up with the current year's income - made up with domestic income" and "The amount of previous years' losses made up with the current year's income - made up with overseas income".。

4、"Details of Losses Compensated by Overseas Branches" (A108020) includes the items "Amount of actual losses carried forward to be compensated in previous years" and "Amount of actual losses carried forward to be compensated in subsequent years"，Simplified from 6 columns each to 1 column each，no longer

Require

Taxpayers’ annual reporting details。

two、Locally adjusted form 1、"Details of Tax Adjustment Items" (A105000) (1) Amend line 41 "(5) The amount of taxable income attributable to the legal person partners of the limited partnership enterprise" to "(5) The amount of taxable income attributable to the legal person partners of the partnership enterprise"。 (2) Amend line 44 “Six、Instructions for filling in "Others"，Clarify the reporting rules for taxpayers who implement the new income standards。

2、"Details of Employee Compensation Expenditures and Tax Adjustments" (A105050) (1) Revise the filling rules for "Equity Incentive Tax Amount" in Row 2, Column 5，It is stipulated that the amount in row 2 and column 5 should be filled in according to the amount in row 2 and column 2.。

(2) Revise the relationship between the tables in row 5, column 5, "the amount of tax for employee education funds deducted according to the tax regulations" and row 5, column 7, "the cumulative amount of employee education funds deducted according to the tax regulations, carried forward to subsequent annual deductions"，It is stipulated that the amount in row 5 and column 5 of this table is the amount after deduction rate of tax regulations in row 1 and column 5 of this table，Fill in the smaller value of the amount in row 5, columns 2+4，In line 5 and column 7, fill in the amount in line 5, columns 2+4-5.。

3、"Asset Depreciation、Amortization and Tax Adjustment Detailed Statement (A105080) (1) Consolidate lines 11 to 13 in the original form into one line。 (2) Revise the name of the attached information "Value-added Policy Assets for Assessment of Value-added Policy Assets for National Ownership Restructuring" to "Value-Added Policy Assets for Assessment of Corporate Restructuring Assets of Nationally Owned Enterprises"。

4、"duty free、Detailed Table of Subtracted Income and Super Deducted Preferences" (A107010) Adjusted the contents and rows of items related to tax-free income。 5、"R&D

cost

Detailed Schedule of Super Deduction Preferences" (A107012) (1) Adjust the "Basic Information" related items of the original form to the "Basic Information Form for Annual Corporate Income Tax Return" (A000000)。

(2) Cancellation of overseas research and development entrusted by enterprises according to Caishui [2025] No. 64

cost

No additional deduction limit is allowed，Revise relevant contents of the "entrusted research and development" project，The content of the original line is refined into “results incurred by entrusting domestic institutions or individuals to conduct research and development activities.”

cost

”“Entrusting overseas institutions to conduct research and development activities occurs

cost

""in：Super deductions are allowed for entrusting overseas institutions to conduct research and development activities.

cost

"Entrusting overseas individuals to conduct research and development activities occurs

cost

”，And adjust the calculation relationship in the table。

6、"Detailed Schedule of Income Reduction and Exemption Preferences" (A107020) According to the regulations of Finance and Taxation [2025] No. 27，Add "seven"、Integrated circuit production projects with line widths less than 130 nanometers" and "Eight、Integrated circuit production projects with line width less than 65 nanometers or investment exceeding 15 billion yuan"。

7、"Detailed Form of Income Tax Reduction and Reduction" (A107040) (1) Integrate the reporting lines of the policy of "Rural Credit Cooperatives in Disaster-stricken Areas are Exempted from Corporate Income Tax"。 (2) According to the provisions of Finance and Taxation [2025] No. 44，Revise the name of the item in line 20 to "Twenty、Technically advanced service enterprises in the service trade category are levied a corporate income tax at a reduced rate of 15%.”。

(3) According to the provisions of Finance and Taxation [2025] No. 27，Add "twenty-six、Integrated circuit manufacturers with line widths less than 130 nanometers are exempted from corporate income tax" and "Twenty-Seven、Integrated circuit manufacturing companies with a line width less than 65 nanometers or an investment exceeding 15 billion yuan will be exempted from corporate income tax.。

8、"High-tech Enterprise Preferential Information and Details" (A107041) Adjusted some items of the "Basic Information" of the original form to the "Basic Information Form for Annual Corporate Income Tax Return" (A000000)。

9、"software、"Integrated Circuit Enterprise Preferential Information and Details" (A107042) (1) Adjust some items of the "Basic Information" of the original form to the "Basic Information Form for Annual Corporate Income Tax Return" (A000000)。 (2) Adjust the filling method of the items "Method of reduction and exemption" and "The year from which the profit-making year begins to calculate the preferential period"。 10、The instructions for filling out the above related forms have been revised accordingly.。

three、Only fill out the form with instructions for making revisions 1、"Annual Tax Return of Enterprise Income Tax of the People's Republic of China (Category A)" (A100000) (1) Revised instructions for filling out the "Calculation of Total Profit" section，Clarify the filling rules for taxpayer-related items that adopt the general corporate financial statement format (2025 version)。

(2) Standardize the reporting rules for “actual income tax payable” in line 31 of branches (which are required to file a complete annual tax return and pay proportional taxes)。 (3) Adjustments according to the appendix，Corresponding adjustments were made to the relationships between tables。 2、"Investment Income Tax Adjustment Detailed Statement" (A105030) Revise line 9 "Nine、Instructions for filling in "Others"，Clarify the reporting rules for taxpayers who implement the new financial standards。

3、"Detailed Schedule of Overseas Income Tax Credits" (A108000) (1) Taxpayers who explicitly choose the "regardless of country (region) and no itemization" foreign income tax credit method，No longer fill in the "Country (Region)" in column 1。 (2) Amend the reporting rules for column 14 of "The amount of foreign income tax that cannot be deducted in previous years that can be deducted this year" to：Fill in the amount in column 13 of form A108030。

Four、Content optimization projects 1、Cover Revised "Taxpayer Unified Social Credit Code (Taxpayer Identification Number)" to "Taxpayer Identification Number (Unified Social Credit Code)"，Delete items such as "Legal Representative (Signature and Seal)"，Consistent with other tax returns。 2、"Corporate Income Tax Annual Tax Return Filling Form" (1) Revise the original "choose to fill in" to "whether to fill in or not"，Delete the original "do not fill in" column。

(2) The "Form Name" item has been adjusted accordingly according to the adjustment of each form name.。 Notice：This "Announcement" applies to corporate income tax final settlement and tax declaration in 2025 and subsequent years.。The relevant rules for corporate income tax returns in previous years are inconsistent with this Announcement，No retrospective adjustment。Taxpayers adjust tax-related matters in previous years，Adjust according to the relevant rules of the corporate income tax return for the corresponding year。

#Warm reminder# For correction reporting，

Things to note

There are the following three points： 1.The correction declaration interface is only open for annual corporate income tax returns，Other reports are invalid； 2.For successful annual corporate income tax returns，During the final settlement period and after the final settlement period，You can use this function to correct the report。 3.There is no acknowledgment for corrected declarations，View the results directly on the application interface。

Enterprise accounting and settlement，Once you understand it, it won't be that complicated.，If you have any questions, you can consult Hong Kong Information Communication at any time-。 Search "Shen Yucheng" "Ma Deyi"

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