Agra Stock：CFC declaration calculation and reminder text will not be missed according to the focus
[2024/10/07, Taipei News] Controlled foreign enterprises (CFC (CFC) system has been implemented to this day.Even the situation of CFC equity or CFC disposal of non -low tax negative divisions.To this end, Chen Jianhong, a senior accountant of the Taxation Department of Qinye Zhongxin and the Accounting Firm of Qinye and the Accountants Department of the Accounting Firm, (7), today (7) for the taxation of the profit -making cause and individuals to pay special attention to the taxation of income tax to further analyze the application of the dividend of the dividend of the non -low tax negative zone business of CFC or CFC.Class taxation and reminding must pay attention to the relevant admission documents in accordance with time specifications to protect the rights and interests of the profit.Agra Stock
CFC distributed a dividend application for taxation in 2024, and pay attention to the year of the surplus
When CFC allocation of dividends, the division of surplus allocation comes from which year’s surplus, or there should be a book record that the surplus of the allocation of allocation is clearly recorded.Career and individual shareholders shall declare the tax income amount in accordance with Article 24 of the Income Tax Law and Article 12 of the Basic Tax Regulations of the Income, rather than applying for the CFC system.
If the dividend of CFC allocations belongs to the surplus part of the CFC system in 2023, the profit business and personal shareholders shall calculate the declaration according to the CFC system, and can be divided into the following two situations:
IJaipur Wealth Management. CFC allocated the earnings of 2023 in 2024Bangalore Investment. If the CFC surplus in 2023 has not been included in CFC investment income tax, the profit -making business and personal shareholders shall pay the dividend of this part of the dividend.Investment income tax in 2024 (that is, the total dividend should be calculated), and can be calculated in accordance with the provisions of the income tax law and the basic tax regulations of the income, the income tax of the CFC is deducted dueThe tax should be taxable.
2. If CFC’s 2023 surplus in 2023 has been taxed in 2023, the CFC investment income is taxed, then the dividend of this part will no longer be included in the 2024 investment income taxation.The CFC system stipulates that calculating the income tax that is contained in this part of the shares in the mainland and the CFC is located in the area and CFC.The tax payment tax can be applied for tax refund within five years from the expiration of the annual application period of the CFC investment income year (2023).
In addition, if CFC allocates its earnings in 2024 in 2024, the profit -making business and personal shareholders should include the dividend of this part when calculating the CFC investment income;Investment income shall include this part of the tax, and the taxable amount increased by the 2024 CFC investment income in accordance with the regulations.Surat Stock
The dividend of the non -low -tax negative zone of CFC reinforcement shall be included in CFC’s earnings of the year
If the non -low -tax negative zone business of CFC reinforcement is distributed, the profit -making cause or individual shareholders shall include the surplus distribution in the CFC year’s earnings in accordance with the CFC system.The income tax paid from the region in the region of mainland China shall not be reduced from the CFC’s earnings of the year.Nagpur Stock
If CFC’s non -low tax burden areas, the business of non -low tax burdens in the non -low tax burden on March 31, 2024 decided to allocate its surplus of 2022 and previous year, and the profit business or individual shareholders shall be prompted to prove that the surplus distribution of the surplus will be prompted when the income tax is declared in accordance with regulations.The files are avoided in accordance with the CFC system, and the surplus distribution is included in CFC’s earnings of earnings, and it is only included in the income of the annual investment income calculation of the annual investment income when it is distributed to CFC.Chen Jianhong reminded that if the profit business or individual shareholders specifies the provisions before applying, it should be noted that when the income tax settlement is declared, the CFC reinvestment investment in the non -low tax burden region shouldAvoid whether the taxation agencies are allowed to be applied to the provisions of the taxation agency due to unlimited prompts to affect their own rights and interests.
Jaipur Stock