Supplementary Notice of the Annual Report on Industry registered tax-related issues

State Administration of Taxation
Supplementary Notice of the Annual Report on Industry registered tax-related issues
Ref: SAT Han [2014] No. 52
Issued: State Administration of Taxation
Date issued: 2014-01-29

Provinces, autonomous regions, municipalities and cities under separate state and local taxation bureaus:
In 2013, the State Administration of Taxation on tax registration Industry Annual Report has been revised. In November, "the State Administration of Taxation on the revision of the annual industry report registered tax issues related to notice" (Tax Total Han [2013] No. 607) issued after began to receive a number of local calls, consult the relevant reporting issues. To ensure that registered tax year 2013 industry report statistics submitted to the work carried out smoothly, now complement the relevant issues as follows:
First, about the "remote office"
(A) For the reporting clarity, Table 1, add "remote office" category, according to the principle of territoriality, and limited by, the partnership (special general partnership by partnership loss) parallel reporting. Refers to remote branch office provinces, autonomous regions and municipalities set up.
(Ii) in Table 1 in the "nature" of the name column adjusted to "forms of organization", "legal representative (director) Name" column names adjusted to "legal representative (director / CEO) Name ', remote points fill in the name of the responsible person.
(C) the table, the tax office Part 3, "the total number of institutions", "the number of new agencies during the year", "cancellation of this year's number" column are increased "off-site office," the statistics. "The total number of institutions," including limited by, the Partnership and remote branch, but does not include local branch, and each one of the households in Table 1 and should be consistent with the number of households reporting. Tax office branch portion, each project according to the local branch office and remote office are furnished.
Second, the cancellation of the tax office
In case of cancellation of the occurrence statistics annual tax office, no longer in Table 1, Table 2, Table 4 and Table 5, furnished by the country summarizes the amount written off during the year, and in Table 3, "the number of this year's cancellation" is listed in .
Third, the meaning of "other professional services personnel qualification," the
Table 2 "where: having other professional services practitioners qualified personnel" refers to the "total number of staff" having registered accountants, appraisers, lawyers and other professional services, qualified personnel. If a person has two or more other professional services qualifications, the statistics can be repeated.
Fourth, adjust the column
Given Table 4 for statistical purposes is to understand the specific circumstances of the industry's revenue for the tax office reflect the true volume of business, the business will be under the "total income", "households" to "Bekki" press "Bekki" reporting.
Fifth, fill caliber
(A) Table 6 "tone increase taxable income" and "Diaojian taxable income," the caliber of reporting: the taxpayer as the unit for the same taxpayer, according to the tax office for the taxpayer or the actual increase was the absolute value of the difference between the amount reduced for loss of tax payable. Such as increased tone in Diaojian, in the "adjusted by taxable income" column reporting; Diaojian increase was greater than in the "Tiaojian taxable income" column to fill. Different taxpayer, the taxpayer shall be tax firm for different actual or adjusted by the absolute value of the difference between Tiaojian of tax payable, in the "adjusted by taxable income" and "Tiaojian taxable income" column respectively furnished, not even.
(B) "final settlement income tax returns Assurance Engagements," the number of households and the amount are "adjusted by the amount of income tax" and "Tiaojian taxable income" sum.
(C) an increase in "Other Assurance Engagements Subtotal" Detailed Project "(iv) Other", to reflect not a "Assurance Engagements Other Subtotal" in (a), (b), (c) Line Item other attestation situation.
Sixth, submit time
(A) Table 1 to Table 6 of the statistical cut-off time for the reference year December 31, reporting deadline is March 31 next year.
(B) To ensure that the industry data aggregation and reconciliation of smooth, easy to provincial centers and associations registered tax management industry report submitted on time, the tax office report reporting deadline unified at the end of February.
State Administration of Taxation
January 29, 2014