Botong Accounting

Hot issues

How to complete the final settlement returns when the headquarter redeems the branch’s unrecovered loss of the year 2007 and previous years?

问：总机构弥补分支机构2007年及以前年度尚未弥补完的亏损如何填写汇算清缴申报表？

答：答：根据国税函[2010]148号文的规定，总机构弥补分支机构2007年及以前年度尚未弥补完的亏损时，填报企业所得税年度纳税申报表附表四“弥补亏损明细表”第三列“合并分立企业转入可弥补亏损额”对应行次。

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