Mẫu đơn xin giảm thuế thu nhập doanh nghiệp mới nhất 2022

What is a corporate income tax reduction application form? The latest application for corporate income tax relief in 2022? Instructions for composing an application for corporate income tax reduction? Regulations on tax reduction, corporate tax exemption?

Tax prescribed by the State in the Tax Law is a compulsory payment for organizations, households, business households and individuals. Corporate income tax exemption and reduction apply to CIT taxpayers who are organizations engaged in production and business activities of goods and services with taxable income. When needing to apply for tax exemption or reduction, how should businesses prepare an application for tax reduction? What content is presented?

Lawyer legal advice via call center 24/7 online:

1. What is an application form for corporate income tax reduction?

Tax is a compulsory payment that natural persons (individuals) and legal entities (organizations) are obliged to pay to the state, arising on the basis of legal documents promulgated by the state. countervailing agent and refunded directly to the taxpayer.

Corporate income tax is a direct tax, levied on profits earned from business activities.

An application form for corporate income tax reduction is a form that an enterprise submits to a tax authority with personal information representing the enterprise, along with the reason why the enterprise applies for tax reduction and wishes to be paid by the tax authority. The agency considers the content of applying for corporate income tax reduction to reduce taxes for businesses

The application form for corporate income tax reduction is a form made for an enterprise to submit to the tax authority for the purpose of asking the competent authority to consider reducing corporate income tax for its business household. industry, company.

2. Application for corporate income tax reduction:

Application form: Application for reduction of corporate income tax

Application form for corporate income tax reduction

SOCIALIST REPUBLIC OF VIETNAM

Independence – Freedom – Happiness

see more: Payers, tax rates, ways to calculate corporate income tax

—–o0o—–

……., day month Year…

APPLICATION FOR BUSINESS INCOME TAX REDUCTION

Dear TAX DEPARTMENT OF DISTRICT A, HANOI CITY

Base Law on corporate income tax 2008

Pursuant to Decree 218/2013/ND-CP detailing and guiding the implementation of the 2008 corporate income tax law

My name is: Nguyen Van B Year of birth: 19xx

Identity card number: 000000000 issued on …/…/… at Hanoi City Police.

see more: Corporate income tax: Taxable objects, calculation methods, payment rates

Permanent residence: Village C, commune D, district E, province F

Current residence: House number 00, street…., ward……, district….., Hanoi city

Contact phone number: 0123456789

To be legal representative of XYZ JOINT STOCK COMPANY

Company head office: number……, street…, ward….., district…, Hanoi city

Business operation license number 0000000 issued on …/…/… at the Department of Planning and Investment of Hanoi city.

I would like to present to you the following incident:

On…/…/… my company was granted business registration certificate by Hanoi Department of Planning and Investment with registered field of Transport. Currently, my company has 100 female employees, in which female employees account for over 50% of the total number of regular employees.

see more: Tax bases and ways to calculate corporate income tax

Pursuant to Clause 1, Article 17 of Decree 218/2013/ND-CP detailing and guiding the implementation of the 2008 corporate income tax law:

Xem thêm bài viết hay:  Bản kiểm điểm tác phong lề lối làm việc của cán bộ Đảng viên

“Article 17. Tax reduction for other cases

1.Manufacturing, construction and transportation enterprises employ from 10 to 100 female employees, in which female employees account for more than 50% of the total number of employees who are regularly present or employ more than 100 female employees on a regular basis. in which the number of female employees accounting for more than 30% of the total number of employees regularly present of the enterprise is entitled to a reduction in corporate income tax equal to the additional expenditure for female employees, including:

a) Expenses for vocational retraining;

b) Salaries and allowances (if any) for teachers in kindergartens and kindergartens organized and managed by enterprises;

c) Expenses for additional medical examination during the year;

d) Expenses for allowances for female employees after giving birth. Pursuant to the provisions of the labor law, the Ministry of Finance shall coordinate with the Ministry of Labor, War Invalids and Social Affairs in specifying the level of allowances specified in this Clause;

dd) Wages and allowances paid for the time when female employees are entitled to take leave after childbirth or breastfeeding according to the regime but still work.

see more: Assess the application of corporate income tax law

…”

Therefore, I respectfully request you to consider allowing my company to enjoy the corporate income tax reduction in accordance with the law.

I hope you will consider and process my request quickly.

I appreciate it!

WOMAN APPLICANT

(Sign and write full name)

3. Instructions for composing an application for corporate income tax reduction:

– Form name: Application for corporate income tax reduction

– Personal information representing the enterprise making the application:

see more: What is corporate income tax? What is the role of corporate income tax?

Full name, year of birth, gender, nationality, ID card/CCCD, registered permanent address, current residence, contact

– Company name, company head office address, company operating license

– Presenting the content of the event:..

– Applicant’s signature

4. Regulations on corporate tax reduction and exemption:

Tax exemption and reduction of corporate income tax are prescribed and guided in Law No. 32/2013/QH13 amending and supplementing the Law on corporate income tax as follows:

– Tax exemption for 4 years, 50% reduction of payable tax for the next 9 years for:

+ Incomes of enterprises from the implementation of new investment projects specified in Clause 1, Article 15 of this Decree;

b) Incomes of enterprises from implementing new investment projects in the field of socialization implemented in geographical areas with difficult or extremely difficult socio-economic conditions specified in the attached Appendix. this Decree.

see more: The role of corporate income tax

– Tax exemption for 4 years, 50% reduction of payable tax for the next 5 years for enterprises’ incomes from implementing new investment projects in the field of socialization in localities not on the list of regulated geographical areas. difficult or extremely difficult socio-economic conditions specified in the Appendix issued together with this Decree.

– Tax exemption for 2 years and 50% reduction of payable tax for the next 4 years for incomes from implementation of new investment projects specified in Clause 3, Article 15 of this Decree and incomes of enterprises from project implementation. new investment projects in industrial parks (except for industrial parks located in areas with favorable socio-economic conditions).

Xem thêm bài viết hay:  Mẫu đơn xin rút tiền đặt cọc và hướng dẫn viết đơn chi tiết nhất

Areas with favorable socio-economic conditions specified in this Clause are urban districts of special-class cities, grade-I cities directly under the central government, and grade-I cities directly under provinces; in case an industrial park is located in both favorable and unfavorable areas, the determination of tax incentives for industrial parks shall be based on the area with a larger area of ​​the industrial park. The determination of special-class and grade-I cities specified in this Clause shall comply with the Government’s regulations on urban classification.

-. The tax exemption or reduction period specified in this Article shall be calculated continuously from the first year of taxable income from the new investment project to enjoy tax incentives, in case there is no taxable income for the first three years, From the first year there is revenue from the new investment project, the tax exemption or reduction period is counted from the fourth year. The tax exemption or reduction period for hi-tech enterprises and hi-tech agricultural enterprises specified in Clause 1 of this Article is counted from the time of being recognized as hi-tech enterprises or applied agricultural enterprises. high technology.

In case, in the first tax period, the enterprise’s new investment project has a period of production and business activities eligible for tax exemption or reduction for less than 12 (twelve) months, the enterprise may choose to enjoy tax exemption. , tax reduction for new investment projects right in that tax period or register with tax authorities the time to start tax exemption or reduction from the next tax period.

– Enterprises with investment projects to develop investment projects operating in the fields and areas eligible for corporate income tax incentives under the provisions of this Decree expand production scale, increase capacity, change new production technology, if it meets one of the three criteria specified in this Clause, it may choose to enjoy tax incentives according to the project in operation for the remaining time (if any) or enjoy tax exemption or reduction for the additional income generated by the expansion investment. The tax exemption or reduction period for additional income due to investment expansion specified in this Clause is equal to the tax exemption or reduction period applicable to new investment projects in the same geographical area or incentive sector. Corporate income tax.

An expansion investment project specified in this Clause must satisfy one of the following criteria:

– The additional historical cost of fixed assets when the investment project is completed and put into operation reaches a minimum of 20 billion VND, for an expansion investment project in the field eligible for corporate income tax incentives under the provisions of law. This Decree or from VND 10 billion for expansion investment projects implemented in areas with difficult or extremely difficult socio-economic conditions in accordance with the law on corporate income tax. ;

see more: Features and characteristics of corporate income tax

– The proportion of the cost of fixed assets increased by at least 20% compared to the total cost of fixed assets before investment;

– Design capacity increased by at least 20% compared to the designed capacity before investment.

In case an operating enterprise invests in upgrading, replacing or renovating the technology of an operating project in the field or geographical area eligible for tax incentives under the provisions of this Decree but fails to satisfy one of the three criteria: If the criteria specified in this Point, tax incentives are applied according to the project in operation for the remaining time (if any).

Xem thêm bài viết hay:  Mẫu đơn đề nghị thành lập văn phòng báo chí thường trú tại Việt Nam mới nhất

In case an enterprise chooses to enjoy tax incentives under the expanded investment category, the additional income resulting from the expansion investment shall be accounted separately; In case it is not possible to do separate accounting, the income from expansion investment activities is determined according to the ratio between the historical cost of fixed assets newly invested and put into use for production and business to the total cost of fixed assets. of the enterprise.

The tax exemption or reduction period specified in this Clause is counted from the year the expansion investment project is completed and put into production and business with income; in case there is no taxable income in the first three years, from the first year of revenue from the expansion investment project, the tax exemption or reduction period is counted from the fourth year.

Tax incentives specified in this Clause do not apply to cases of investment expansion due to mergers, acquisitions of enterprises or investment projects in operation.

Tax reduction for other cases

1. Manufacturing, construction and transportation enterprises employ from 10 to 100 female employees, in which female employees account for more than 50% of the total number of employees who are regularly present or employ more than 100 female employees on a regular basis. in which the number of female employees accounting for more than 30% of the total number of employees regularly present of the enterprise is entitled to a reduction in corporate income tax equal to the additional expenditure for female employees, including:

see more: How to determine investment projects eligible for corporate income tax incentives?

a) Expenses for vocational retraining;

b) Salaries and allowances (if any) for teachers in kindergartens and kindergartens organized and managed by enterprises;

c) Expenses for additional medical examination during the year;

d) Expenses for allowances for female employees after giving birth. Pursuant to the provisions of the labor law, the Ministry of Finance shall coordinate with the Ministry of Labor, War Invalids and Social Affairs in specifying the level of allowances specified in this Clause;

dd) Wages and allowances paid for the time when female employees are entitled to take leave after childbirth or breastfeeding according to the regime but still work.

2. Enterprises employing ethnic minorities are entitled to a reduction in corporate income tax equal to the additional expenditure on ethnic minority employees for vocational training, housing support, and social insurance. , health insurance for ethnic minorities in case they have not been supported by the State according to the prescribed regime.

3. Enterprises that transfer technology in the fields of priority transfer to organizations and individuals in geographical areas with difficult socio-economic conditions are entitled to a 50% reduction in corporate income tax on the portion of the enterprise income tax. income from technology transfer.

Chuyên mục: Biễu mẫu

Nhớ để nguồn bài viết: Mẫu đơn xin giảm thuế thu nhập doanh nghiệp mới nhất 2022 của website thcstienhoa.edu.vn

Viết một bình luận