2014年度企业所得税汇算清缴政策解读与新纳税申报表填报技巧解析—重庆站

2014年度企业所得税汇算清缴政策解读与新纳税申报表填报技巧解析—重庆站

活动介绍：

      11月15日国家税务总局发布了《中华人民共和国企业所得税年度纳税申报表(A类，2014年版)》(国家税务总局公告2014年第63号)，并从2015年1月1日起实施，正式用于2014年度所得税汇算清缴。

      此外，2014年税务总局也陆续发布了部分多个所得税税收政策，如固定资产、企业重组等政策对企业影响颇大。可以预见，2015年是汇算清缴政策和管理规定变化大年，对企业也提出了更多更严格的要求。

本期价值要点：

      2014企业所得税政策盘点与解析，全方位布控汇算清缴各项工作，一手掌握新表填报要点与技巧。

同行困惑：

√  新表的出台肯定是有一定的意图的，税局很有可能会利用表格的数字所呈现的信息进一步完善他们内部的风控系统，但是企业并不了解税局会用什么方式去进行监管？会把哪些信息进行关联去查看企业一些存在避税嫌疑的漏洞，容易引起税务风险。 

√  关于期间费用明细表，作为新增的表单，增加了销售费用、管理费用和财务费用，项目金额的一个披露，其中还需要披露向境外支付的这个金额，不知道企业在填列的时候需要注意哪些方面？

另外，每一项费用比如销售费用、管理费用都有涉及境外支付，填写时是按照权责发生制还是现金收付制。填写上是否需要与关联交易的9张表填写上口径保持一致？ 

√  关于关联交易9张表，今年有出台税基侵蚀的相关文件，预计和此次申报表也是有关联的。境外支付的表格肯定是与9张关联交易表格所关联的，这个表示独立的，可能没有直接的表与表之间的勾稽关系，但是将来面对稽查，如果数字不一样，肯定会引起税务局的税务风险。

分享嘉宾：

主管官员  重庆市国家税务局

余建军先生  所长  重庆聚维税务师事务所

      中国注册税务师资格，中级会计师职称，重庆城市职业管理学院外聘教师。曾在多个企业担任财务经理、财务总监，会计核算业务基础扎实。具有多年的企业财务会计工作经验，熟悉企业账套设置、全套会计账务核算、报表设计、会计业务流程设计、会计岗位分工、财务管理、成本费用控制，在企业工作期间，就为多个企业进行过税收筹划工作。

      曾在税务师事务所任项目经理、副所长，现任重庆聚维税务师事务所所长。曾为多个企业担任税务顾问，在税收政策咨询、税收优惠政策的应用、财税实务指导、年终所得税汇算指导、纳税咨询、税收筹划建议、财会咨询、财务管理等方面，都为企业提供了优质的服务。

      在涉税鉴证工作方面，为多个企业进行过企业所得税年度汇算清缴纳税申报鉴证、企业资产损失所得税前扣除鉴证、弥补以前年度亏损审核、房地产开发项目实际销售毛利额与预计毛利额差异调整审核、土地增值税清算鉴证、各类加计扣除的审核、货物运输自开票资格鉴证、纳税人注销清算涉税审核，并出具鉴证或审核报告。 

      重庆聚维税务师事务所成立于2012年，是经国家税务总局注册税务师管理中心备案、重庆市注册税务师管理中心批准成立的专业从事涉税鉴证、涉税代理和涉税服务的机构。为企业提供各种涉税鉴证、涉税代理、涉税咨询和纳税筹划等专业税务服务。

议程安排：

Introduction:
State Administration of Taxation (SAT) issued Income Tax Enterprises Annual Tax Return (2014) on November 15th, 2014 and conducted it from January 1st, 2015 for Settlement and Payment of Annual Enterprise Income Tax in 2014.
In additional, the enterprises were influenced very much by some other income tax policies especially about the fix assets, M&A which issued by SAT in 2014. It shows that the policies of Settlement and Payment of Annual Enterprise Income Tax will face large amount of changes in 2015 and offer more requirements for the enterprises. 

Value points:
Explanations of policies about the Income Tax in 2014, management of detail works in Settlement and Payment of Annual Enterprise Income Taxand controlling the key points when filling the new tax reports.

PROFESSIONALS’ DILEMMA:
√ The tax department could improve its internal risk control system by using the figures which showed by the tables. However, the enterprises don’t know how the tax departments control it? At the same time, what kind of information will be related to check if the loopholes that the enterprises have the suspects to evade the tax.
√ What should be concerned by enterprises when they filling periodical detailed breakdown especially the new added selling expenses, G&A expenses, financial expenses and the disclosure of overseas payment?
√ The expenses such as selling expenses, G&A expenses are related to the overseas payment, should they follow accrual- basis accounting or cash basis of accounting? Should they be same with the ways to filling the 9 tables about the related transactions?  
√ The policies about the erosion of tax base that issued in this year will be related with the new tax report. Overseas payment table must be related with 9 tables which about the related transactions, there is possibly no direct articulation between these tables because it is independent. However, the tax risks from the tax department may be caused when the tables are audited in the future because of the different figures when comparing these tables.

Speakers:
Officer, Chongqing Municipal Office, SAT

Jianjun Yu head of Chongqing Juwei Certified Tax Agents
He serviced for many enterprises as financial manager, financial controller, strong abilities on the accounting. Over years of experience on the enterprises accounting and be familiar with the enterprises accounting settings, design of sheets, control of accounting progress, division of accounting works, financial management, cost management. In additional, Mr Yu leaded varies of tax planning projects for enterprises.   

He had worked as Project Manager, partner in the tax office and now he is the head of Chongqing Juwei Certified Tax Agents. In additional, he had worked as the tax consulter for amount of enterprises and offer the perfect service on taxation policies consultation, accounting consultation, application of tax benefit policies, guide of accounting operation, Annual income tax declaration, tax consultation, tax planning, financial management and others.
Event Schedule:
13:00 Sign in
13:30 Welcome words
13:35 Deployment of 2014 Settlement and Payment from Chongqing Municipal Office, SAT and keynotes of taxation policies
1.Deployment and progress of 2014 Settlement and Payment of Annual Enterprise Income Tax from Chongqing Municipal Office, SAT.
2.Keynotes of preparation of 2014 Settlement and Payment of Annual Enterprise Income Tax
3.Explanation of Corporate Income Tax policies in 2014
　√ Measures of the taxation on accelerated depreciation of fixed assets [2014] No.64 of the State Administration of Taxation
　√ Circular of the Ministry of Finance and the State Administration of Taxation on improving accelerated depreciation of fixed assets Corporate Income Tax [2014] No.75 of the State Administration of Taxation (SAT) and Ministry of Finance of the People's Republic of China (MFC)
　√ Circular on improving the policy of Corporate Income Tax from Advanced Technology Service Enterprises[2014] No.59 of SAT and MFC
　√ Circular of the State Administration of Taxation on the correction of common tax risk in part of SAT contacting enterprises [2014] No.652 of SAT
　√ Circular of the State Administration of Taxation on the problems of corporate taxes taxable income [2014] No.29 of SAT
　√ Circular of the Ministry of Finance and the State Administration of Taxation on disposing the corporate income tax to improve the corporate restructure[2014] No.109 of SAT and MFC
　√ Circular of the Ministry of Finance and the State Administration of Taxation on the corporate income tax which from non-monetary assets investment [2014] No.116 of SAT and MFC
15:00 Tea break
15:15 The new Settlement and Payment reporting skills
1.Explanations about the changes of new reports
2.Analysis of articulation and risk points between the master table and attached table
　√ General income breakdown
　√ General cost breakdown
　√ periodical detailed breakdown
　√ sales tax adjustment breakdown
　√ Staff salaries tax adjustment breakdown
　√ Advertisement and business promotion costs inter annual tax adjustment breakdown
　√ Donations tax adjustment breakdown
　√ Assets depreciation and amortization tax adjustment breakdown
　√ Asset losses pre-tax deduction tax adjustment breakdown and supplementary tables
　√ Income tax to make up for the loss breakdown
　√ Income exemption and deduction breakdown and supplementary tables
　√ Income tax exemption breakdown and supplementary tables
　√ Income tax of branches allocation breakdown
16:30 Q&A
17:30 END