《廣告費和業務宣傳費跨年度納稅調整表》附表填報說明
一、適用范圍
本表適用(yong)于實(shi)行查賬征收企業所得稅(shui)的居(ju)民納(na)稅(shui)人(ren)填報。
二、填報依據和內容
根據《中華人(ren)民共和(he)國企業所得(de)稅(shui)法》及其實施(shi)條(tiao)例、相關稅(shui)收政(zheng)策,以及國家統一企業會(hui)計制(zhi)度的(de)規(gui)定(ding),填報納稅(shui)人(ren)本年(nian)發生的(de)全部廣(guang)告費(fei)和(he)業務宣傳費(fei)支出的(de)有關情況、按稅(shui)收規(gui)定(ding)可扣除(chu)額、本年(nian)結(jie)轉(zhuan)以后年(nian)度扣除(chu)額及以前年(nian)度累計結(jie)轉(zhuan)扣除(chu)額等。
三、有關項目填報說明
1.第1行“本年(nian)度廣告費和(he)業務宣傳費支(zhi)出”:填(tian)報納稅(shui)人本期實際發生的廣告費和(he)業務宣傳費用的金額。
2.第2行“不(bu)允(yun)許扣(kou)除的廣告(gao)費(fei)和(he)業務宣傳(chuan)費(fei)支(zhi)出”:填(tian)報稅(shui)收規定不(bu)允(yun)許扣(kou)除的廣告(gao)費(fei)和(he)業務宣傳(chuan)費(fei)支(zhi)出的金(jin)額。
3.第(di)3行(xing)“本(ben)年(nian)度符(fu)合條件的廣告費(fei)和業(ye)務宣傳費(fei)支出(chu)”:本(ben)行(xing)等于(yu)本(ben)表(biao)第(di)1行(xing)-2行(xing)。
4.第(di)(di)(di)4行(xing)(xing)“本年計(ji)算(suan)廣(guang)告(gao)費和業(ye)務(wu)宣(xuan)傳費扣除限額的銷售(營(ying)業(ye))收(shou)(shou)入(ru)”:一般工商企業(ye):填報附(fu)(fu)表(biao)一(1)第(di)(di)(di)1行(xing)(xing)的“銷售(營(ying)業(ye))收(shou)(shou)入(ru)合(he)計(ji)”數(shu)額;金融企業(ye):填報附(fu)(fu)表(biao)一(2)第(di)(di)(di)1行(xing)(xing)“營(ying)業(ye)收(shou)(shou)入(ru)”+第(di)(di)(di)38行(xing)(xing)“按稅法規(gui)定視同銷售的收(shou)(shou)入(ru)”;事(shi)業(ye)單位、社會(hui)團體(ti)、民辦非企業(ye)單位:填報主表(biao)第(di)(di)(di)1行(xing)(xing)“營(ying)業(ye)收(shou)(shou)入(ru)”。
5.第5行“稅收規(gui)(gui)定的扣除率(lv)(lv)”:填報按照稅收規(gui)(gui)定納稅人適用的扣除率(lv)(lv)。
6.第6行“本年廣告費和業(ye)務宣(xuan)傳費扣除限額”:金(jin)額等于本表(biao)第4×5行。
7.第(di)(di)(di)7行(xing)“本(ben)(ben)年廣告費和(he)業務宣傳費支(zhi)出(chu)納稅調整額(e)”:當第(di)(di)(di)3行(xing)≤第(di)(di)(di)6行(xing),本(ben)(ben)行(xing)=本(ben)(ben)表第(di)(di)(di)2行(xing);當第(di)(di)(di)3行(xing)>第(di)(di)(di)6行(xing),本(ben)(ben)行(xing)=本(ben)(ben)表第(di)(di)(di)1-6行(xing)。
8.第(di)(di)(di)8行“本年(nian)結(jie)轉(zhuan)(zhuan)以后年(nian)度(du)扣(kou)除額(e)(e)”:當(dang)(dang)第(di)(di)(di)3行>第(di)(di)(di)6行,本行=本表第(di)(di)(di)3-6行;當(dang)(dang)第(di)(di)(di)3行≤第(di)(di)(di)6行,本行填0. 9.第(di)(di)(di)9行“加:以前年(nian)度(du)累(lei)計結(jie)轉(zhuan)(zhuan)扣(kou)除額(e)(e)”:填報以前年(nian)度(du)允許稅前扣(kou)除但超過扣(kou)除限額(e)(e)未(wei)扣(kou)除、結(jie)轉(zhuan)(zhuan)扣(kou)除的廣告費(fei)和業(ye)務(wu)宣傳費(fei)的金額(e)(e)。
10.第(di)(di)(di)(di)10行(xing)(xing)(xing)(xing)“減:本(ben)(ben)年(nian)(nian)扣除的以(yi)前年(nian)(nian)度結轉額(e)”:當(dang)第(di)(di)(di)(di)3行(xing)(xing)(xing)(xing)≥第(di)(di)(di)(di)6行(xing)(xing)(xing)(xing), 本(ben)(ben)行(xing)(xing)(xing)(xing)填0;當(dang)第(di)(di)(di)(di)3行(xing)(xing)(xing)(xing)<第(di)(di)(di)(di)6行(xing)(xing)(xing)(xing),第(di)(di)(di)(di)3-6行(xing)(xing)(xing)(xing)差額(e)如果小于或者等于第(di)(di)(di)(di)9行(xing)(xing)(xing)(xing)“以(yi)前年(nian)(nian)度累計結轉扣除額(e)”,直接將差額(e)填入本(ben)(ben)行(xing)(xing)(xing)(xing);其差額(e)如果大(da)于第(di)(di)(di)(di)9行(xing)(xing)(xing)(xing)“以(yi)前年(nian)(nian)度累計結轉扣除額(e)”,本(ben)(ben)行(xing)(xing)(xing)(xing)=第(di)(di)(di)(di)9行(xing)(xing)(xing)(xing)。
11.第11行(xing)“累計(ji)結(jie)轉(zhuan)以后年度(du)扣除額”:本行(xing)=本表第8+9-10行(xing)。
四、表間關系
第(di)(di)7行(xing)=附表三第(di)(di)27行(xing)第(di)(di)3列。
第(di)10行=附(fu)表三第(di)27行第(di)4列。