Enterprise Income Tax Declaration and Review Guide (Upgrade Version 2005)

Author: Guo Hongrong
Publisher:
Publish Date: 2004-04-01
Features: The "Enterprise Income Tax Declaration and Audit Guide" compiled and printed at the end of 2003 is an upgraded version of the "Enterprise Income Tax Declaration and Audit Guide" published at the end of 2003, which can be positioned as the "Upgraded Version 2004." While maintaining the characteristics of the original version, the upgraded version has been modified mainly in the following aspects:
1. In response to the "Regulatory Guide for Enterprise Income Tax" and the "Industry Practice Guide," it avoids duplication. In conjunction with the publication of the "Upgraded Version 2004," we will also publish the "Regulatory Guide for Enterprise Income Tax Final Calculation" and the "Financial Accounting and Taxation Practice Guide for Public Institutions." Therefore, when editing the "Upgraded Version 2004," the parts repeated in the "Regulatory Guide" and the "Industry Practice Guide" were deleted to enable the three publications to jointly form a complete "Enterprise Income Tax Final Calculation Guide for Enterprises," which are three-in-one sister volumes.
2. The chapter structure has been adjusted. The declaration practice section is highlighted, followed by appendices, the main form, and finally the reporting form, forming the chapters in this order. This adjustment makes the main part prominent and facilitates reading.
3. The differences have been revised comprehensively. In the original version, the differences between accounting systems and tax laws were not fully addressed. During the revision, supplements were made from five aspects: income, deductions, assets, and matters related to previous years.
4. The main chapters have been systematized, with attention paid to the linkage of various knowledge points. This modification is primarily reflected in the chapters of the "Sales (Business) Income Detailed Form," "Investment Income (Loss) Detailed Form," "Sales (Business) Cost Detailed Form," and the "Enterprise Income Tax Declaration Form (Main Form)," where supplementary explanations were provided on the scope determination, valuation methods, and timing confirmation of income items, deduction items, investment projects, and asset projects.