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一年一度的企业所得税年度申报工作又要开始了,2006年的企业所得税纳税申报期限与往年不同。根据国家税务总局《企业所得税汇算清缴管理办法》(国税发[2005]200号)第六条规定,从2006年1月1日起,“纳税人除另有规定外,应在纳税年度终了后四个月内,向主管税务机关报送《企业所得税年度纳税申报表》和税务机关要求报送的其他有关资料,办理结清税款手续。”这就是说企业所得税年度申报期限,已由过去的年度终了后45日内,改为年度终了后四个月内。该条所指的“另有规定”,主要是指国家税务总局另行规定的,经营人寿保险业务企业的企业所得税纳税申报期限,可延至年度终了后6个月内。笔者在此提醒纳税人对年度企业所得税申报应注意的几个问题:
Annual annual corporate income tax return to start the work again, the 2006 corporate income tax return period different from previous years. According to Article 6 of the Measures of the State Administration of Taxation on the Administration of the Settlement and Payment of Enterprise Income Tax (Guo Shui Fa [2005] No. 200), starting from January 1, 2006, taxpayers shall, unless otherwise provided, Within four months after the deadline, submit the Annual Tax Return of Enterprise Income Tax and other relevant materials required by the tax authorities for handling the settlement of the tax payment to the competent tax authorities. “This means that the annual income tax declaration period Within 45 days after the end of the past year, within four months after the end of the year. The ”other provisions" as referred to in this Article mainly refer to the period for reporting the enterprise income tax returns of the enterprises that carry life insurance business otherwise prescribed by the State Administration of Taxation and may be extended within 6 months after the end of the year. I hereby remind taxpayers on the annual corporate income tax returns should pay attention to several issues: