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Announcement of Beijing State Taxation Bureau and Beijing Local Taxation Bureau on Relevant Issues Concerning the Administration of Taxes on Enterprise Income from Policy-based Relocation [Expired]
北京市国家税务局、北京市地方税务局关于企业政策性搬迁所得税管理有关问题的公告 [失效]
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Announcement of Beijing State Taxation Bureau and Beijing Local Taxation Bureau on Relevant Issues Concerning the Administration of Taxes on Enterprise Income from Policy-based Relocation 

北京市国家税务局、北京市地方税务局关于企业政策性搬迁所得税管理有关问题的公告

(Announcement No. 4 [2013] of Beijing State Taxation Bureau and Beijing Local Taxation Bureau) (北京市国家税务局、北京市地方税务局公告2013年第4号)

In order to improve the administration of the collection of taxes on enterprise income from policy-based relocation, according to the Announcement of the State Administration of Taxation on Issuing the Administrative Measures for Taxes on Enterprise Income from Policy-based Relocation (Announcement No. 40 [2012] of the State Administration of Taxation) and the Announcement of the State Administration of Taxation on Relevant Issues Concerning Taxes on Enterprise Income from Policy-based Relocation (Announcement No. 11 [2013] of the State Administration of Taxation, hereinafter referred to as “the Announcement No. 11 [2013]”), we hereby announce relevant issues concerning the administration of the collection of taxes on enterprise income from policy-based relocation as follows: 为进一步规范企业政策性搬迁所得税的征收管理,根据《国家税务总局关于发布企业政策性搬迁所得税管理办法的公告》(国家税务总局公告2012年第40号)(以下简称2012年第40号公告)和《国家税务总局关于企业政策性搬迁所得税有关问题的公告》(国家税务总局公告2013年第11号,以下简称2013年第11号公告)的规定,现对企业政策性搬迁所得税征收管理有关问题公告如下:
 

I. Recordation management requirements   一、备案管理要求
An enterprise shall, before May 31 of the year after the year when it starts relocation, file a Recordation Form of Enterprise Income Tax in Policy-based Relocation (see Annex 1 for details) with the competent tax authority, attached with: 企业应自搬迁开始年度至次年5月31日前向主管税务机关报送《企业所得税政策性搬迁备案表》(详见附件1)并附送以下资料:
a. a relocation document or announcement of the government; (一)政府搬迁文件或公告。
b. the overall planning for relocation and resettlement; (二)搬迁重置总体规划
c. a compensation agreement for relocation; (三)拆迁补偿D-议。
d. an asset disposal plan; and (四)资产处置计划。
e. materials about other relocation-related matters. (五)其他与搬迁相关的事项。
 

II. Declaration management requirements   二、申报管理要求
a. From the year when it starts relocation to the year when it completes relocation (hereinafter referred to as “the relocation period”), an enterprise shall file a Statement of Enterprise Income Tax on Income from and Expenditure on Policy-based Relocation (hereinafter referred to as “the Income and Expenditure Statement”, see Annex 2 for details). (一)在搬迁开始年度至搬迁完成年度(以下简称搬迁期间),企业应于每年企业所得税年度纳税申报时向主管税务机关报送《企业所得税政策性搬迁收入与支出情况报告表》(以下简称《收入支出情况表》,详见附件2)。
b. Enterprises' expenditure on the purchase of assets for the purpose of reconstruction or resuming production during the relocation period shall be entered under the “Expenditure on Purchase of Assets” in line 17 of the Income and Expenditure Statement. (二)企业在搬迁期间为重建或恢复生产而发生的购置资产支出,应填报在《收入支出情况表》第17行“购置资产支出”行。
c. In the year when it completes relocation, an enterprise shall file its annual tax return together with the Statement on Liquidation Profits and Losses from the Policy-based Relocation of Enterprises (hereinafter referred to as “the Liquidation Profit and Loss Statement”), and the competent tax authority shall focus on the following aspects in examination: (三)搬迁完成年度,企业随年度纳税申报表一并报送《企业政策性搬迁清算损益表》(以下简称《清算损益表》)后,主管税务机关应重点审核以下内容:
1. Checking whether the “Total Income from Relocation” in the Liquidation Profit and Loss Statement is consistent with the “Cumulative Amount Incurred” under the “Total Income from Relocation” in line 11 of the Income and Expenditure Statement. 1.审核《清算损益表》中“搬迁收入合计”与搬迁完成年度《收入支出情况表》第11行“搬迁收入合计”的“累计发生金额”是否一致。
2. Examining whether the relocation expenditure in the Liquidation Profit and Loss Statement conforms to the relevant provisions according to the following different circumstances: 2.区分以下情况审核《清算损益表》中的搬迁支出是否符合相关规定,具体审核要求如下:
(1) For enterprises implementing the Announcement No. 40 [2012], checking whether the “Total Expenditure on Relocation” in line 14 of the Liquidation Profit and Loss Statement is consistent with the “Cumulative Amount Incurred” under the “Total Expenditure on Relocation” in line 23 of the Income and Expenditure Statement for the year when relocation is completed minus the “Cumulative Amount Incurred” under the “Expenditure on Purchase of Assets” in line 17 thereof. (1)对执行2012年第40号公告的企业,审核《清算损益表》第14行“搬迁支出合计”与搬迁完成年度《收入支出情况表》第23行“搬迁支出合计”的“累计发生金额”减去第17行“购置资产支出”的“累计发生金额”后的数额是否一致。
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