今天济南代理记账公司编制了“2014年版企业所得税年度纳税申报表对税企同样重要”，祝您在济南代理记账公司阅读愉快！
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!
国家税务总局日前下发了《国家税务总局关于发布〈中华人民共和国企业所得税年度纳税申报表(A类，2014年版)〉的公告》(国家税务总局公告2014年第63号)，修订了已经实施6年的企业所得税年度纳税申报表。按照公告规定，纳税人要在即将开始的2014年度企业所得税汇算清缴中启用新版申报表，因此，公告下发后引起了业界及纳税人的广泛关注。济南代理记账公司从税收征管角度，谈几点看法。
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.
报表修订意在优化申报及管理（Report revised to optimize the filing and management）
《国家税务总局关于税务行政审批制度改革若干问题的意见》(税总发〔2014〕107号)第四条优化申报管理中规定，各级税务机关应当调整、补充、细化、优化与取消和下放税务行政审批事项相关的纳税申报表及其他纳税申报资料，通过申报环节管控纳税人自主适用税法和税收政策的行为，同时通过申报环节获取纳税人的相关信息资料，为开展其他后续管理活动提供基础信息和数据。
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.
此次企业所得税年度申报表修订的目的，就是要通过申报方式的优化促进纳税规范，同时搜集相关信息。
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.
如实填写对税企双方都很重要（Truthfully fill in is important for both ShuiQi）
税总发〔2014〕107号文件第四条加强风险管理中规定，各级税务机关应当根据纳税申报信息、第三方信息，运用风险评估模型分析判断取消和下放审批事项的风险等级，与其他相关税收管理工作相统筹，分别采取案头评估、日常检查、重点稽查等方式分类实施后续管理，提高后续管理的针对性和有效性，强化信用管理。
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.
风险管理是税务机关进行管理的一种资源分配方式，即通过主动地发现税收风险，有方向地确定管理对象，避免撒网式及一人得病众人吃药的管理模式，更有效地利用征管资源对纳税人进行税务管理。风险管理要求税务机关更有效地使用征管信息包括纳税申报信息、第三方信息。要求纳税人在填写申报表时，高度重视申报信息的质量，同时需要关注申报信息与第三方信息的一致性，一旦信息异常，则有可能成为税务机关眼中的高风险户，进而进行后续管理。
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.
从2014年10月1日起开始执行的《纳税信用管理办法(试行)》(国家税务总局公告2014年第40号)，从纳税信用信息采集、纳税信用评价、纳税信用评价结果的确定和发布、纳税信用评价结果的应用等方面规范纳税信用管理，促进纳税人诚信自律，提高税法遵从度。目前，国家税务总局网站已经能够查询A类纳税人企业名单，D类纳税人及其直接责任人员名单的公开也就在不久的将来，未来的纳税信用会影响到企业及个人的经营、投融资、取得政府供应土地、进出口、出入境、注册新公司、工程招投标、政府采购、获得荣誉、安全许可、生产许可、从业任职资格、资质审核等方面。纳税人如果不如实填写纳税申报信息，就有可能对企业的纳税信用产生影响，进而影响其自身的整体社会信用评价。
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.
正确认识此次报表修订的意义（Correct understanding of the significance of the revised report）
通过上面的分析可知，今后的税收征管主要是通过申报环节管控纳税人自主适用税法和税收政策的行为，同时通过申报环节获取纳税人的相关信息资料，为开展其他后续管理活动提供基础信息和数据。
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.
新版申报表修订后，有纳税人质疑，新版报表比原报表在数量上多了不少，给企业增加了工作量。对此，济南代理记账公司认为，纳税人不能局限于就表填表，而应从维护自身纳税信用的角度，正确认识此次企业所得税年度申报表修订的意义。同时，企业所得税年度申报表作为企业所得税管理的纲，其重要性不言而喻。报表修订后，税务机关作为纳税服务的提供者，也一定会为纳税人申报提供便利服务。因此，纳税人应按照规定如实填写报表，对政策不理解、不适用、不确定的部分，积极寻求税务机关帮助。
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.
济南代理记账公司：http://www.jnqqjz.com
