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Notice of the State Administration of Taxation on the Relevant Issues concerning Completion of the Monthly (Quarterly) Provisional Enterprise Income Tax Return
[Expired]
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国家税务总局关于填报企业所得税月(季)度预缴纳税申报表有关问题的通知
[失效]
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【法宝引证码】
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Notice of the State Administration of Taxation on the Relevant Issues concerning Completion of the Monthly (Quarterly) Provisional Enterprise Income Tax Return
(No.635 [2008] of the State Administration of Taxation)
The state taxation bureaus and local taxation bureaus in all provinces, autonomous regions, municipalities directly under the Central Government and municipalities under the separate state planning:
In consideration of the issues reflected during the implementation of the Notice of the State Administration of Taxation on Printing and Distributing the Monthly (Quarterly) Provisional Enterprise Income Tax Return of the People's Republic of China and Other Statements (No. 44 [2008] of the State Administration of Taxation) (“Notice No. 44”), after discussions, we hereby clarify the relevant issues on completing the monthly (quarterly) provisional enterprise income tax return as follows:
| | 国家税务总局关于填报企业所得税月（季）度预缴纳税申报表有关问题的通知
（国税函〔2008〕635号）
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
根据各地贯彻落实《国家税务总局关于印发〈中华人民共和国企业所得税月（季）度预缴纳税申报表〉等报表的通知》（国税函〔2008〕44号）（以下简称《通知》）过程中反映的问题，经研究，现就企业所得税月（季）度预缴纳税申报表的有关填报口径问题明确如下：
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I. The “actual profits” shall be substituted for the “total profits” in Line 4 of the Monthly (Quarterly) Provisional Enterprise Income Tax Return of the People's Republic of China (Form A). Correspondingly, subparagraph (3) of paragraph 5 of the Explanatory Notes shall be revised as: “‘Actual profits' in Line 4: the balance of the total profits calculated according to the GAAP minus the loss to be covered in the previous years, non-taxable income and exempt income. The public institutions, social groups and private non-enterprise entities shall complete this form by analogy. For the advance sale income acquired by a real estate developer in the current term, the anticipated profits calculated as provided for shall be entered here.”
．．．．．． | | 一、《中华人民共和国企业所得税月（季）度预缴纳税申报表（A类）》第4行“利润总额”修改为“实际利润额”。填报说明第五条第3项相应修改为：“第4行‘实际利润额'：填报按会计制度核算的利润总额减除以前年度待弥补亏损以及不征税收入、免税收入后的余额。事业单位、社会团体、民办非企业单位比照填报。房地产开发企业本期取得预售收入按规定计算出的预计利润额计入本行。”
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