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How To Fill In The Key Items Of Liquidation Income Tax Returns

2010/12/20 17:03:00 74

(1) assets disposal gains and losses.

This project is completed in accordance with the first schedule.

fill in

Two key points should be grasped in the temporary schedule.

First, we must correctly confirm the realizable value or paction price.

Since liquidation enterprises will not have any assets after liquidation, the profits and losses of all liquidation assets should be confirmed.

Therefore, the real sale of assets should be filled in the paction price, and the remaining property should be distributed to shareholders, and the realizable value should be filled out.

Two, we should correctly confirm the tax base of assets.

The tax base of assets refers to the amount deducted by the enterprise in calculating the taxable income and the amount of tax payable in accordance with the provisions of the tax law. The tax base of assets is not necessarily equal to book value, for example, at the end of the paction financial assets, the book value should be measured by fair value, while the tax base will remain unchanged, that is, according to the time of acquisition.

Actual

The historical cost of payment is determined.

(two) liabilities for profits and losses.

This project is completed in accordance with schedule two.

The so-called "loss or loss of liabilities" means

repay

In debt, the actual amount of payment is less than the amount of the tax liability basis, that is, the debt that the tax law really does not pay.

The tax basis of liabilities refers to the book value of liabilities minus the amount that can be deducted according to the tax law when calculating taxable income in the future period.

Generally speaking, the book value of liabilities is the same as that of tax.

(three) other income or expenditure.

This project mainly includes unrecoverable claims loss, deferred earnings which have not yet been confirmed before liquidation, prepaid expenses that have not been deducted before tax, or expenses that have been withdrawn before tax deduction and are no longer paid in advance. The loss of creditor's rights which can not be recovered can be deducted after approval by the tax authorities.

(four) make up for previous year's losses.

The amount of the project shall include the amount of loss that occurred during the normal production and operation period of the liquidation, and the estimated period should be 4 years ahead of the year, which will allow for 5 years' losses.

(five) reduction (Exemption) of enterprise income tax.

As mentioned before, this project can only fill in the tax exemption amount specified in the tax law for the "purchase of domestic equipment" or "safety production, environmental protection, energy saving and water saving" special equipment that has not yet been eliminated.