今天濟南代理記賬公司編制了“2014年版企業所得稅年度納稅申報表對稅企同樣重要”，祝您在濟南代理記賬公司閱讀愉快！
Jinan today bookkeeping agency company compiled the "2014 annual enterprise income tax tax return for ShuiQi are equally important", I wish you a happy reading in jinan, bookkeeping agency company!
國家稅務總局日前下發了《國家稅務總局關于發布〈中華人民共和國企業所得稅年度納稅申報表(A類，2014年版)〉的公告》(國家稅務總局公告2014年第63號)，修訂了已經實施6年的企業所得稅年度納稅申報表。按照公告規定，納稅人要在即將開始的2014年度企業所得稅匯算清繳中啟用新版申報表，因此，公告下發后引起了業界及納稅人的廣泛關注。濟南代理記賬公司從稅收征管角度，談幾點看法。
State administration of taxation recently issued the "state administration of taxation on published < law of the People's Republic of China on enterprise income tax the annual tax return (class A, 2014 edition) > announcement of announcement no. 63, 2014 (the state administration of taxation), revised the already implemented six years of annual enterprise income tax tax returns.According to the regulations of the public announcement, taxpayers have to pay in the upcoming 2014 annual enterprise income tax payable or refundable amount to enable the new declaration form, so, after the announcement issued caused extensive concern of the industry and the taxpayer.Jinan bookkeeping agency company from the perspective of tax collection and administration, talking about several opinions.
報表修訂意在優化申報及管理（Report revised to optimize the filing and management）
《國家稅務總局關于稅務行政審批制度改革若干問題的意見》(稅總發〔2014〕107號)第四條優化申報管理中規定，各級稅務機關應當調整、補充、細化、優化與取消和下放稅務行政審批事項相關的納稅申報表及其他納稅申報資料，通過申報環節管控納稅人自主適用稅法和稅收政策的行為，同時通過申報環節獲取納稅人的相關信息資料，為開展其他后續管理活動提供基礎信息和數據。
The state administration of taxation on tax system reform of administrative examination and approval opinions on some issues of total hair [2014] no. 107 (tax) stipulated in article 4 of the optimization of declaration management, tax authorities at various levels shall adjust, complement, refinement, optimization and cancellation, and lower the tax administrative examination and approval matters related to tax returns and other tax return data, through independent applicable tax declaration link control taxpayers and tax policy, and links for the taxpayer's related information through personal data, provide the basis for other subsequent management activity information and data.
此次企業所得稅年度申報表修訂的目的，就是要通過申報方式的優化促進納稅規范，同時搜集相關信息。
The annual enterprise income tax declaration form, the purpose of revision is to declare means through the optimization of promote the tax code, at the same time to collect relevant information.
如實填寫對稅企雙方都很重要（Truthfully fill in is important for both ShuiQi）
稅總發〔2014〕107號文件第四條加強風險管理中規定，各級稅務機關應當根據納稅申報信息、第三方信息，運用風險評估模型分析判斷取消和下放審批事項的風險等級，與其他相關稅收管理工作相統籌，分別采取案頭評估、日常檢查、重點稽查等方式分類實施后續管理，提高后續管理的針對性和有效性，強化信用管理。
Taxes total no. 107 [2014] of the documents stipulated in article 4 to strengthen risk management, tax authorities at various levels shall, according to tax returns, third party information, using risk assessment model, analyse and judge the risk level of cancellation and lower the examination and approval matters, and other related tax management work as a whole, respectively adopt desk evaluation, daily check and carry out follow-up key inspection methods such as classification management, improve the pertinence and effectiveness of follow-up management, strengthen the credit management.
風險管理是稅務機關進行管理的一種資源分配方式，即通過主動地發現稅收風險，有方向地確定管理對象，避免撒網式及一人得病眾人吃藥的管理模式，更有效地利用征管資源對納稅人進行稅務管理。風險管理要求稅務機關更有效地使用征管信息包括納稅申報信息、第三方信息。要求納稅人在填寫申報表時，高度重視申報信息的質量，同時需要關注申報信息與第三方信息的一致性，一旦信息異常，則有可能成為稅務機關眼中的高風險戶，進而進行后續管理。
Risk management is one of the tax authority to manage the allocation of resources, namely through the initiative to find the tax risk, has direction to determine the management object, avoid people fall ill take medicine all the net type and management mode, more efficient use of collection resources for taxpayers tax administration.Risk management to require tax authorities to more effectively use collection information including tax returns, third party information.Require taxpayers when fill in the declaration form, attaches great importance to the declaration of the quality of information, also need to pay attention to declare information consistency of information with a third party, once the abnormal information, tax authorities are likely to be in the eyes of high-risk, and follow-up management.
從2014年10月1日起開始執行的《納稅信用管理辦法(試行)》(國家稅務總局公告2014年第40號)，從納稅信用信息采集、納稅信用評價、納稅信用評價結果的確定和發布、納稅信用評價結果的應用等方面規范納稅信用管理，促進納稅人誠信自律，提高稅法遵從度。目前，國家稅務總局網站已經能夠查詢A類納稅人企業名單，D類納稅人及其直接責任人員名單的公開也就在不久的將來，未來的納稅信用會影響到企業及個人的經營、投融資、取得政府供應土地、進出口、出入境、注冊新公司、工程招投標、政府采購、獲得榮譽、安全許可、生產許可、從業任職資格、資質審核等方面。納稅人如果不如實填寫納稅申報信息，就有可能對企業的納稅信用產生影響，進而影響其自身的整體社會信用評價。
Since October 1, 2014 implementation of the tax credit management measure (trial) "(the state administration of taxation announced no. 40, 2014), from the taxpaying credit information collection, credit evaluation, the determination of tax credit evaluation result and release, the respect such as tax credit evaluation result application specification tax credit management, promote the taxpayer to self-discipline, improve the compliance of the tax law.Website at present, the state administration of taxation has been able to query list of class A taxpayer enterprise, class D taxpayers and their direct responsibility personnel list public is in the near future, the future of the tax credit will affect the enterprise and the personal management, investment and financing, the government land supply, import and export, the entry and exit, registered A new company, project bidding, government procurement, won the honor, safety license, production license, professional qualifications, qualification, etc.Taxpayers tax returns if not truthfully fill in the information, it is possible to affect the enterprise's tax credit, will affect its overall social credit evaluation.
正確認識此次報表修訂的意義（Correct understanding of the significance of the revised report）
通過上面的分析可知，今后的稅收征管主要是通過申報環節管控納稅人自主適用稅法和稅收政策的行為，同時通過申報環節獲取納稅人的相關信息資料，為開展其他后續管理活動提供基礎信息和數據。
Through the above analysis shows that the future of the tax collection and administration is primarily through independent applicable tax declaration link control taxpayers and tax policies, and link the taxpayer's related information through personal data, provide the basis for other subsequent management activity information and data.
新版申報表修訂后，有納稅人質疑，新版報表比原報表在數量上多了不少，給企業增加了工作量。對此，濟南代理記賬公司認為，納稅人不能局限于就表填表，而應從維護自身納稅信用的角度，正確認識此次企業所得稅年度申報表修訂的意義。同時，企業所得稅年度申報表作為企業所得稅管理的綱，其重要性不言而喻。報表修訂后，稅務機關作為納稅服務的提供者，也一定會為納稅人申報提供便利服務。因此，納稅人應按照規定如實填寫報表，對政策不理解、不適用、不確定的部分，積極尋求稅務機關幫助。
After revision, the new return taxpayer question, the new report compared to the original report on the number of a lot more, to the enterprise increased workload.Bookkeeping agency company thinks, jinan, taxpayers can't confined to fill out a form, and from the perspective of tax credit their own maintenance, understand the meanings of the annual enterprise income tax return is revised.At the same time, the annual enterprise income tax return as the key link of enterprise income tax management, its importance is self-evident.Report the revised, the tax authority as a provider of tax service, also will provide convenient services for taxpayers to declare.Therefore, the taxpayer shall truthfully fill in the report, according to the regulation of policy do not understand, do not apply, uncertain part, tax authorities actively seek help.
濟南代理記賬公司：http://www.chnew.cn
