按照国家税务总局持续深化税务系统“放管服”改革、不断优化营商环境的工作部署,以“互联网+税务”和大数据应用为依托,汇算清缴管理改革快速推进,从完善纳税申报体系到精简报送资料,从单一事后风险核查到开展事前风险提示,在思想理念、制度机制和管理方式上不断调整、优化。
金税三期税收管理系统上线，依托大数据与云计算技术，实现全税种、工作环节、国地税和相关部门联网的三覆盖，企业面临多项指标纳税评估及潜在的税务风险。
企业所得税汇算清缴是对企业每年应缴纳的所得税汇总计算并提供相关材料和证据的一个过程。企业所得税汇算清缴需要工作人员对财务知识、税务知识深入了解，需要企业给予高度重视。在这种环境中，如何应对日益纷繁复杂的汇算清缴工作，是一个非常大的挑战。
对2021年度企业所得税汇算清缴工作统一部署、协调安排，对营业收入、营业成本、税金及附加、销售费用、管理费用、财务费用、资产减值损失、公允价值变动收益、投资收益等利润总额各项目的情况进行审核，确认纳税调整金额，填写纳税申报表，出具汇算清缴审核报告。
重点关注利润总额、收入类纳税调整项目、扣除类纳税调整项目、资产类纳税调整项目和本年应补（退）所得税额，比如：
收入类—营业收入、视同销售收入、不征税收入。
扣除类—工资薪金、职工福利费、职工教育经费、工会经费、广告费和业务宣传费、公益性捐赠支出、业务招待费、补充养老保险、补充医疗保险、坏账损失和准备金项目。
根据企业资产损失情况，收集、整理资产损失相关资料，包括证据资料及会计核算资料，审核确认资产损失金额，出具资产损失审核报告。
根据企业技术改造和设备更新情况，对符合条件的一次性税前扣除或加速折旧的固定资产进行审核，帮助企业在汇算清缴申报中直接享受该项优惠政策，并将购进固定资产的发票、记账凭证等有关资料留存备查。
根据企业购置并实际使用的环境保护、节能节水和安全生产专用设备情况，对照《环境保护专用设备企业所得税优惠目录》、《节能节水专用设备企业所得税优惠目录》或《安全生产专用设备企业所得税优惠目录》，判断符合相关技术指标等税收优惠政策规定条件的专用设备，汇缴享受，并将购买并自身投入使用的专用设备清单及发票等有关资料留存备查。
根据企业安置残疾人员的情况，对企业实际支付的残疾职工工资进行审核，汇缴享受残疾职工工资的100％加计扣除，并将安置残疾职工名单及其《残疾人证》或《残疾军人证》等有关资料留存备查。
根据企业法律形式改变、债务重组、股权收购、资产收购、合并、分立等各类重组情况，按照税收法律、法规要求，帮助企业在该重组业务完成当年，办理企业所得税年度申报。
根据“走出去”企业来源于中国境内、境外所得情况，计算境内外所得应纳税总额，审核确认企业在境外缴纳的所得税性质的税款抵免其境内外所得应纳税总额。
根据企业当年度亏损情况，或者当年度盈利，根据税法规定可以弥补以前年度亏损情况，进行审计并出具亏损确认报告或者弥补亏损审核报告。
| 阶段 | 内容 |
|---|---|
| 准备阶段 | 通过座谈等了解企业基本信息，明确工作内容、时间要求、参与部门、沟通机制，制定和细化工作方案。 |
| 实施阶段 | 入驻现场，实施审核工作。填制审核表以及调查表、永久性差异底稿。针对调整事项与企业初步进行交换意见，提出涉税风险及其解决方案，并撰写纳税管理建议书。 |
| 报告阶段 | 完善审核工作底稿，撰写审核报告。经质控复核，正式出具企业所得税汇算清缴审核报告。 |
| 申报阶段 | 对企业辅导企业所得税年度纳税申报。 |
In accordance with the national tax authority's ongoing efforts to deepen the "streamlining, administration, and service" reform within the tax system and continuously optimize the business environment, based on the "Internet + taxation" and big data applications, the reform of the annual tax settlement management has been advancing rapidly. From improving the tax declaration system to simplifying the submission of documents, from conducting only post-event risk verification to implementing pre-event risk alerts, continuous adjustments and optimizations have been made in terms of ideological concepts, institutional mechanisms, and management methods.
The third-generation tax management system of Golden Tax was launched. Relying on big data and cloud computing technologies, it achieves three-level coverage of all tax types, work processes, local and central tax authorities, and relevant departments. Enterprises are confronted with multiple indicators of tax assessment and potential tax risks.
Corporate income tax settlement and verification is a process where the total income tax that an enterprise is obligated to pay each year is calculated and relevant materials and evidence are provided. This process requires staff to have a deep understanding of financial and tax knowledge, and the enterprise needs to give it high priority. In such an environment, how to handle the increasingly complex settlement and verification work is a very significant challenge.
The 2021 annual enterprise income tax settlement and finalization work was uniformly planned and coordinated. The situations of each item of the profit total, such as operating income, operating costs, taxes and surcharges, selling expenses, management expenses, financial expenses, impairment losses of assets, fair value change gains, investment income, etc., were reviewed. The tax adjustment amounts were confirmed, the tax declaration forms were filled out, and the settlement and finalization review report was issued.
The focus is on the total profit, income-related tax adjustment items, deduction-related tax adjustment items, asset-related tax adjustment items and the current year's amount to be refunded (or paid) as income tax. For example:
Income-related - operating income, deemed sales revenue, tax-exempt income.
Exclusions - Wages and salaries, employee benefits, employee training expenses, union funds, advertising and business promotion expenses, public welfare donation expenditures, business entertainment expenses, supplementary pension insurance, supplementary medical insurance, bad debt losses and reserve items.
Based on the situation of enterprise asset losses, collect and organize relevant materials related to asset losses, including evidential materials and accounting records, review and confirm the amount of asset losses, and issue an asset loss review report.
Based on the situation of enterprise technological transformation and equipment renewal, we will review the fixed assets that meet the conditions for one-time tax deduction or accelerated depreciation. This will help enterprises directly enjoy this preferential policy during the annual settlement and declaration process, and retain relevant materials such as the purchase invoices and accounting vouchers for future reference.
Based on the actual situation of the enterprise's purchase and use of special environmental protection, energy-saving and water-saving, and safety production equipment, compare with the "Enterprise Income Tax Preferential Catalogue for Special Environmental Protection Equipment", "Enterprise Income Tax Preferential Catalogue for Special Energy-Saving and Water-Saving Equipment", or "Enterprise Income Tax Preferential Catalogue for Special Safety Production Equipment", to determine the special equipment that meets the relevant technical indicators and other tax preferential policy provisions. Make the payment and enjoy the benefits, and retain the list of purchased and self-used special equipment and relevant documents such as invoices for future reference.
Based on the situation of enterprises' employment of disabled personnel, the actual wages paid by the enterprises to disabled employees should be reviewed. The 100% additional deduction for the wages of disabled employees should be collected and paid, and the list of disabled employees employed by the enterprises, along with their "Disability Certificate" or "Disabled Soldier Certificate" and other relevant materials, should be retained for future reference.
Based on various types of reorganization situations such as changes in enterprise legal form, debt restructuring, equity acquisition, asset acquisition, merger, and division, in accordance with the requirements of tax laws and regulations, assist enterprises in completing the enterprise income tax annual declaration in the year when the reorganization business is completed.
Based on the income situation of "going global" enterprises from within China and from outside China, the total taxable amount of income from both domestic and foreign sources is calculated. The tax paid by the enterprise in foreign countries of a tax nature is verified and confirmed to be offset against the total taxable amount of income from both domestic and foreign sources.
Based on the company's loss situation in the current year, or its profit situation in the current year, according to tax laws, losses from previous years can be offset. An audit will be conducted and a loss confirmation report or a review report for offsetting losses will be issued.
| Stage | Content |
|---|---|
| Preparation Phase | Through discussions and other methods, gather basic information about the enterprise, clarify the work content, time requirements, participating departments, and communication mechanisms, and formulate and refine the work plan. |
| Implementation Phase | Move to the site, carry out the audit work. Fill in the audit forms and investigation forms, as well as the permanent variance working papers. Exchange initial opinions with the enterprise regarding the adjustment matters, propose tax-related risks and their solutions, and write a tax management proposal. |
| Reporting Phase | Complete the review of the working papers, and write the review report. After undergoing quality control review, the enterprise income tax settlement and payment review report is officially issued. |
| Declaration Phase | Provide guidance and assistance to enterprises regarding the annual tax declaration of enterprise income tax. |
