The report enterprise information table mainly includes header, basic information, information of internal organizations and departments, information of senior managers and information of major shareholders of the enterprise.
Enterprises should pay special attention to the following aspects when filling in the enterprise information form:
1. the first item of the enterprise information table refers to the method of A000000 enterprise basic information table in the annual tax return of enterprise income tax in People's Republic of China (PRC) (version 20 14). Enterprises should fill in the "normal report", "correction report" or "supplementary report" according to the specific situation. Among them: normal report means that the first annual report of the enterprise is "normal report" during the reporting period; Correction report refers to the "correction report" when the enterprise corrects the contents of the report during the reporting period; Supplementary report refers to that after the reporting period, the report is changed to "supplementary report" after the assessment of the competent tax authorities due to the errors found in the previous annual report by the enterprise.
2. 108 registered capital,11industry, 1 15 applicable accounting standards or accounting systems, information on employees in 2003 and shareholders (top five) of 400 enterprises, and enterprise income tax years in People's Republic of China (PRC) and China. The registered capital of 102 (ten thousand yuan), the detailed code of the industry to which 103 belongs, the applicable accounting standards or systems of 104, the number of employees of104 and the major shareholders of 30 1 in the "A000000 enterprise basic information table"
3. The item "105 business scope" in "100 basic information" should fill in the actual production and business scope of the enterprise in the reporting year. 1 1 1 industry should be based on the classification of national economy industries (GB/4754-2065434), which can provide guidance for local documents in the same period: (1) "3. Business description in the enterprise profile, including the industry to which the enterprise belongs. "120, 12 1 name of enterprise group ultimate holding enterprise, 122 country (region) to which enterprise group ultimate holding enterprise belongs, and 123 are designated as country reporting enterprises" is g165433. Tables g114011,G 1 14020, g11402/,g.
4. The "20 1 department name, the business scope and business process of 202 departments, the number of 203 employees, and the name of 204 superior departments" in "200 internal department information" should be consistent with the 1 organizational structure in the local documents of the same period (including the setting of various functional departments, organization structure) ) and
5. "203 employees" refers to the number of employees employed by various functional departments within the enterprise during the reporting period. The number of employees refers to the sum of the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise; The formula for calculating the number of employees is as follows: Number of employees = (beginning value+ending value) ÷ 2; Note that in the case of starting business or terminating business activities in the middle of the year, the above indicators are determined with the actual business period as a tax year.
6.42 The criteria for judging the relationship in Article 2 of Announcement: (5) More than half of the directors or senior management personnel of one party (including the secretary of the board of directors, managers, deputy managers, financial officers and other personnel stipulated in the articles of association of the listed company) are appointed or appointed by the other party, or concurrently serve as directors or senior management personnel of the other party; Or more than half of the directors or senior managers of both parties are appointed or appointed by a third party. Therefore, the seven sub-categories of "information of senior managers of 300 enterprises" in this table can provide guidance for the above judgment through personnel control relationship. Article 2 of Announcement No.7.42 Criteria for judging the relationship: (1) One party directly or indirectly holds more than 25% of the shares of the other party; Both parties directly or indirectly hold more than 25% of the shares of the third party. If one party indirectly holds shares with the other party through an intermediary, as long as its shareholding ratio with the intermediary reaches more than 25%, its shareholding ratio with the other party shall be calculated according to the shareholding ratio of the intermediary with the other party. If two or more natural persons with husband and wife, lineal blood relatives, brothers and sisters and other maintenance relations jointly operate the same enterprise, the shareholding ratio shall be calculated together when determining the relationship. Therefore, the eight sub-categories of "shareholder information of 400 enterprises (top five)" can provide guidance for judging the relationship through the proportion of shares;
8. Pay attention to the cross-checking relationship between the following two tables: column "124 data in the same period of this year" = column of table G100000 "data in the same period of 400"/column of signing or executing cost sharing agreement in kloc-0/26 = table G100000.