Xây dựng hệ thống chỉ tiêu phân tích để lựa chọn đối tượng kiểm tra, thanh tra thuế tại việt nam đề tài nghiên cứu khoa học cấp bộ

B(> GIAO DVC VA DAO T ~o TRU'ONG D~I HQC KINH TE THANH PHO HO CHi MINH BE TAl NGHIEN CUu KHOA HQC cAP BOI Tu'O'NG KIEM A' TRA, THANH TRA THUE A T~l VI~T NAM Ma sa: 82007-09-41 cAc THANH VIEN THUC HIEN Vii Hii'u Due (Chti nhi~m d@ tai) Nguyin Binh Tin Huynh Van Hi~u Trio Xoa Mai Due Nghia (ThU' ky) THANH PHO HO CHI MINH NAM2009 / MUCLUC Cac bang bi~u d~ tai Cac chii' vi~t t~t LO'i noi d§u ChtrO"ng 1: Tfing quan v~ h~ thAng chi tieu ph an tich d~ Iva chqn c1Ai ttrgng ki~m tra, tra thu~ thu nh~p doanh nghi~p Vin d~ Iva chQn d6i tuQ'Ilg ki~m tra, tra thu~ thu nh'p doanh nghi~p 1.1 Vai tro cua vi~c h,ra chQn d6i tuqng kiSm tra, tra thu~ thu nh~p doanh nghi~p I.I.I Sl! phat triJn cita h? th6ng ll! khai tl! n(Jp I.I vcin aJ kidm tra, tra thud h? th6ng (lf khai ~~ I.I ·Vai tro cita vi?c ll!a ch9n a6i tu(fng 1.2 Cac h~ th6ng h,ra ch9n d6i tugng kiSm tra, tra thu~ thu nh~p doanh nghi~p I 2.I H? th6ng hca ch9n tren ca sa phan tich I 2 H? th6ng hra ch9n ng&u nhien I.2.3 M6i quan h? giua hai h? th6ng [lfa ch9n IO H~ th6ng chi tieu phan tich d~ phat hi~n sai l~ch tren bao cao tai chinh 11 2.1 Khai quat vS vi~c Slr dl)llg cac chi tieu phan tich d~ phat hi~n sai l~ch tren bao cao tai chinh 11 2.1.1 Sai l?ch tren bao cao ted chinh 11 2.1 Sir d7J,ng cac chi tieu phan tich dJ phat hi?n sai l?ch 13 2.1 Danh gia chi tieu phan tich vi?c phat hi?n sai ~ch 15 2.2 H~ th6ng chi tieu phan tich llnh vvc ki~m toan d9c l~p 15 2.1 Kha nang sir d7J,ng cac chi tieu phan tich phat hi?n sai l?ch tren baa cao ted chinh 15 2 Cac chi tieu c6 kha nang sir d7J,ng phat hi?n sai 16 l?ch tren bao cao ted chinh 2.2.3 Cac tranh lu(in vJ ap d7J,ng cac chi tieu phan tich 18 2 Cac phat triJn gdn aay cua vi?c sir d7J,ng cac chi tieu 18 phan tich 2.3 H~ th6ng chi tieu phan tich linh vvc ki~m tra, tra 19 thuS 3.1 St! phat triJn cua h? th6ng chi tieu phan tich linh 19 vue kidm tra, tra thui 2.3.2 Ung d7J,ng h? th6ng chi tieu phan tich linh Vl!C kidm tra, tra thui 20 Kinh nghi~m cac nu&c phat tri~n vi~c xay d\l'llg h~ th6ng chi tieu phan tich d~ Iva chQn d6i tuQ'llg ki~m tra, tra thuS thu nh~p doanh nghi~p 3.1 Hoa Ky 22 22 3.1.1 T6ng quan vJ h? th6ng quem ly thud thu nhtl-p doanh nghi?p tqi Hoa Ky 22 3.1.2 Quy trinh ll!a chQn a6i tu(J'ng kiim tra, tra thui 23 3.1.3 H? th6ng chi lieu phan tfch aU:Q'C sit dz,mg 26 3.1 Danh gici kholmg each thud 29 3.2 Cac qu6c gia khac thu9c OECD 29 3.2.1 Canada 29 3.2.2 Anh 30 1.2.1 Phap 12 3.3 Bfli hQc kinh nghi~m 33 3.3.1 Tidp ctl-n thea quy m6 doanh nghi?p 33 3.3.2 Phat triin h? th6ng CO' sa dii li?u 35 3.3.3 Sit d11-ng h? th6ng ll!a ch9n ngdu nhien 36 3 Xay dl!ng h? th6ng chi tieu phan tfch 38 3.3.5 Sit d11-ng h? th6ng chi tieu phan tich 38 3.3.6 Ung d11-ng c6ng ngh? thong tin 40 3.3 Gi6i hc;m cua h? th6ng ll!a chQn tren CO' sa phan tich 41 ChuO'ng 2: Quy trinh va h~ thfing chi tieu phan tich d~ ll}:'a chqn dfii tuQllg ki~m tra, tra thu@ thu nhip doanh nghi~p t~i Vi~t Nam hi~n 43 Qua trinh hinh thimh h~ thBng thu~ tv khai tv nqp t\li Vi~t Nam 43 Quy trinh va h~ thBng chi tieu phan tich h,ra chQn dBi tuQ'Ilg ki~m tra, tra thu~ thu nh~p doanh nghi~p t~i Vi~t Nam hi~n 46 2.1 Qua trinh phat triSn quy trinh kiSm tra, tra va h~ th6ng chi tieu phan tich 46 2.1.1 Giai aoc;In thf aiim (nam 2004) 47 2.1.2 Giai aoc;In rna r9ng thf aiim (cac nam 2005-2006) 48 2.1 Giai ao(Jn thl!c hi~n thea Lu{it Quem ly thui (2007 a in nay) 53 2.2 E>anh gia v~ quy trinh kiSm tra, tra va h~ th6ng chi tieu phan tich ph1,1c V\1 vi~c h,ra chQn d6i tuqng kiSm tra, tra thu~ hi~n 58 2.1 Danh gicl vJ quy trinh va phuong phap ll!a Ch9n 2 Danh gia vJ h? th6ng chi tieu phan tfch 58 60 ChrrO'ng 3: Xac l~p phrrO'ng hmrng va cac phrrO'Dg phap ti~p c~n cho vi~c xay dl}'llg h~ th8ng chi tieu phan tich d~ ll}'a chQn d8i tti'qng ki~m tra, tra thu~ thu nh~p doanh nghi~p t~i Vi~t Nam 63 Phuong hu6ng xay dl}'ng h~ thBng chi tieu phan tich d~ ll}'a chQn dBi tuQ'Ilg ki~m tra, tra thu~ thu nh~p doanh nghi~p t~i Vi~t Nam 64 1.1 Giai quy~t hai hoa m6i quan h~ gifra yeu c~u phu hqp v&i d~c diSm cua nganh thu~ Vi~t Nam va yeu cfiu nang cao chat luQ'llg cua h~ th6ng chi tieu phan tich 64 1.2 Xay d1JI1g h~ thfmg chi tieu phan tich tren C~t vfin d~ 78 3.2 Khai quat v~ hfmh vi gay sai l~ch thuS 79 3.2.1 Phan tich theo quan h? vbi bao cao tili chinh 79 3.2.2 Phan tich theo himh vi che gidu 80 3.3 Phan tich quan h~ ly thuySt gifra hfmh vi gay sai l~ch thuS va bao cao tai chinh 81 3.4 Khao sat thvc nghi~m quan h~ gifra hanh vi gay sai l~ch thuS ri~~~ ~ 4.1 H? th6ng tj; s6 khao sat 84 Khao sat thl!C nghi?m mo hinh doanh nghi?p biin a9ng 87 Khao sat thl!C nghi?m mo hinh doanh nghi?p gdy 107 ChtrO'ng 4: I>~ xuit h~ th6ng chi tieu phan ticli va cac giai phap lien quan ct~ ll}'a chQn ct6i tuqng ki~m tra, tra thu~ thu nhip doanh nghi~p t\li Vi~t Nam CO' ciu h~ thAng chi tieu phan tich 121 121 1.1 H~ th6ng chi tieu phan tich sa b9 122 1.2.H~ th6ng chi tieu phan tich sau 123 · H~ thAng chi tieu phan tich d~ xuit 125 2.1 H~ thfmg chi tieu phan tich sa b(> cho doanh nghi~p biSn d(>ng 125 2.1.1 Cac chi tieu tr11c tdp 125 2.1 Cac chi tieu gicin tdp 125 2.2 H~ th6ng chi tieu phan tfch cho doanh nghi~p gfry 128 2.1 Cac chi tieu tr11c tdp 128 2.2.2 Cac chi tieu gian tdp 129 2.3 V~n dvng h~ th6ng chi tieu phan tich sa b(> 2.3.1 L11a chr;m cac d6i tu(lng vao danh sach 130 130 2.3.2 Phan loqi va loqi tru m6 hinh doanh nghi?p bdn d9ng 131 2.3.3 Phan loqi va loqi tru m6 hinh doanh nghi?p gdy 134 2.3.4 M9t s6 tru&ng h9P d{lc bi?t 136 Xay d1}'11g h~ thfing phan tich chi~u sau 138 3.1 Phuang phap xay d\l'llg 138 3.2 H~ th6ng chi tieu phan tfch sau 139 2.1 Cac chi tieu phi tai chinh 13 3.2.2 Cac chi tieu lien quan din baa cao tai chinh 140 3 Cac chi tieu lien quan din til khai quyit toan thud thu nhf7p doanh nghi?p 3.3 V~n dvng h~ th6ng chi tieu phan tich sau 3.1 Nghien cz:ru h? th6ng chi tieu phi tai chinh 141 141 141 3 Sir d1;tng h? th6ng chi tieu tren til khai quyit taan thud thu nh(lp daanh nghi?p ad aanh gia cac kha nang sai l?ch 143 3.3.3 Sir d1;tng h? th6ng chi tieu tren baa caa tid chfnh ad aanh gia riti sai l?ch thud t6ng thd va thea tung khu Vl;l'C 143 T6 chuc v~n d1,mg h~ thdng chi tieu phan tich 147 4.1 Cac giai phap tru&c m~t 147 4.1.1 Phan lar;zi mangcmh 147 4.1.2 Phat tridn phdn mJm thu th(lp va phan tfch thong tin cha can b9 kidm tra, tra thud 148 4.1 Buac adu xay dl;l'ng h? th6ng chi tieu nganh 148 4.1 DiJu chinh lqi quy trinh ll;l'a Ch9n a6i tu()'ng kidm tra 149 4.1 Buac adu s6 h6a kit qua kidm tra va aanh gia vi?c ap d1;tng h? th6ng chi tieu phan tfch 149 4.1.6 Daa tqa a9i ngu can b9 kidm tra, tra 150 4.1 Phat tridn a9i ngu nghien c{tu thud 150 4.1 Buac adu tridn khai h? th6ng kidm saat n9i b9 a6i vm cong vi?c fl;l'a ch9n aJi tu(Jng kidm tra, tra thud 4.2 Cac giai phap dai h~n 150 151 4.2.1 Phat tridn h? th6ng CO' sa dft li?u 151 2 Cai tidn cong tac ke khai thud 152 4.2.3 Haan thi?n h? th6ng chi tieu phan tfch 153 ustralia (Miiu 0656) Foreign tax credits P-l ID: Franking deficit P.!l tax offset &iii:=::=====~ PAYG instalments raised Credit for interest on early payments - amount of interest Credit for tax withheld foreign resident withholding Credit for tax withheld where ABN not quoted Tax withheld from interest/investments R&D tax offset Other refundable credits IJ mI mI I I :==========~ rs I~============:I II I ~============: riJI I ~===========: II I m:============::::: I:===========~I g, I!J, g, l!a, P.lj l a m D Ill Taxable or net income Gross tax ·00 :===========~ Rebates/tax offsets Less: Tax assessed ========:::; Iii aI =========: ltlj~· • Total otfDandiJ Less: Tax payable ;:========~ 1ft! lit~l'J U :========~ mI:=:::======~ Add: Section 102AAM interest Less: Total of and Total amount of tax payable (+) or refundable (-) EJ ' -' L - - - - - - - - - - ' · F P.!ll~r ,1 ~ _ _ ax agent's declaration eclare that this tax return has been prepared in accordance with information supplied by the taxpayer, that the taxpayer as given me a declaration stating that the information provided to me is true and correct and that the taxpayer has uthorised me to lodge the tax return Date Jent's signature Client's reference Day mtactname I Month Year Agent's telephone number 'Neacode Agent's reference number lr.N;:-:um-:;:bc:-:er: -, -, 1e Commissioner of Taxation, as Registrar of the Australian Business Register, may use the ABN and business details which u provide on this tax return to maintain the integrity of the register For further information refer to the instruction guide 1claration: leclare that the information in this tax return is true and correct blic officer's signature e Date I Day Month Year Hours taken to prepare and complete this tax return Daytime contact number IF 'Maeode lr.:-Num-,-,-,-ber ,~ IJ F >lie officer's name 186 E IN-CONFIDENCE- when completed 1F ' · , . ,_ Company tax return 2008 Bil~u mau TO' khai thu~ TNDN Canada (Mau T2) 1.1 canada Revenue Agency E T2 CORPORATION INCOME TAX RETURN (2008 and later tax years) Agence du revenu du Canada Code 0801 This form serves as a federal, provincial, and territorial corporation income tax return, unless the corporation is located lri Ontario (tor tax years ending before 2009), Quebec, or Alberta If the corporation is located in one of these provinces, you have to file a separate provincial corporation return Do not use this area Parts, sections, subsections, and paragraphs mentioned on this return refer to the federal Income Tax Act This return may contain changes that had not yet become law at the time of printing Send one corriplet!ld copy of this return; including schedules and the Genera/Index of Financial Information (GIFI), to your ta_x cehtre or tax servicljs bfflt;e You have to file the return within six months after the end of the corporation's tax year For more information see w\Vw.cra.gc.ca or Guide T 4012, T2 Corporation - Income Tax Guide Identification I RIc I 1iiJ I Number (BN) To which tax year does this return apply? Tax year start ·· Corporation's name • -II Address of h_ead oHice Has this address cbanged since the last time ybu filed your T2 return? (If yes, complete lines 011 to 018) lill Yes D No ["_l Province, territory, or state City • -t(other thim Canada) Postal code/Zip code II y_y_y_y +-M-M-+-D-0- add_ re_ss changed l!ince the last filed your T2 return? complete lines 021 to 028) liiJ IE If yes, provide the date control was acquired fiJ Is the date on line 061 a deemed tax year-end in accordance with subsection 249(3.1)? Is the corporation a professional No[] c/o - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Province, territory, or stale City Country (other than Canada) Yes MM / DD 2No0 YYYY partnership? Yes [ ] I I YYYY Has there been an acquisition of control to which subsection 249(4) applies since the previous tax year? - - - - - - - - - - - I corporation that Is a member of a address (if different from head office address) Tax year-end fl!'lP.I lillli 1Yes rom 1y - r· ~- r - ·' es L J 2No0 2No0 Is this the first year of filing after: I r· Incorporation? Yes iAmalgamation? Yes If yes, complete lines 030 to 038 and attach Schedule 24 2NoEJ 2No Has there been a wind-up of a subsidiary under section 88 during the current tax year? If yes, complete and attach Schedule 24 2No0 Postal code/Zip code Is this the final tax year before - - - - - - - - - - - - - - -1amalgamation? mil Yes IL r,IJll Yes llillil f,_··· 2No0 of books and records Has the location of books and records changed since the last time you filed v.our T2 return? (If yes; complete lines 031to 038) liiJ Yes [] No [J am City Province,territory, or state Country (other than Canada) Postal code/Zip code Type of corporation at the end of the tax year D Canadian-controlled private corporation (CCPC) Other private corporation D Public corporation [J [ l Other corporation _j (specify, below) l'lft!l llillil 1y r · es i 2No[J If an election was made under section 261,""-' state the functional currency used iiiMi Is the corporation a resident of Canada? li1l Yes [ _ ]· No 0~ If no, give the country of residence on line 081 and complete and attach Schedule 97 lill ~~:~~m~t~~~ -~~~~~ ~~ ~~~~~~ ~~~ liS Yes f_ 2No0 Is the non-resident corporation claiming If yes, complete and attach Schedule 91 If the corporation Is exempt from tax under section 149, tick one of the following boxes: fil If the type of corporation changed during 'lf'll'l the tax year, provide the effective date of lillil the change !E(OB) Corporation controlled by a public corporation Is this the final return up to dissolution? [ i ~l- r· YYYY (Vous pouvaz obtanir ca formula ira an franQals 187 [_j Exempt under paragraph 149(1)(e) or (I) Exempt under paragraph 149(1)(j) Exempt under paragraph 149(1)(t) Exempt under other paragraphs of section 149 awww.arc.gc.ca ou au 1·800-959·3376.) Page of8 Canada Bi~u m~u TlY khai thul! TNDN Canada (M~u T2) Attachments Yes Schedule Financial statement Information: Use GIFI schedules 100, 125, and 141 Schedules- Answer the following questions For each Yes response, attach to the T2 return the schedule that applies ls the corporation related to any other corporations? Is the corporation an associated CCPC? • •• • • • Is the corporation an associated CCPC that is claiming the expenditure limit? Does the corporation have any non-resident shareholders? .1:118- Has the corporation had any transactions, Including section 85 transfers, with its shareholders, officers, or employees, otiJer than transactions in the ordinary course of business? Exclude non-arm's length transactions with non-residents ED If you answered yes to the above question, and the transaction was between corporations not dealing at arm's length, were all or substantially all of the assets of the transferor disposed of to the transferee? • Has the corporation paid any royalties, management fees, or other similar payments to residents of Canada? • .• Is the corporation claiming a deduction tor payments to a type of employee benefit plan? .• Is the corporation claiming a loss or deduction from a tax shelter acquired after August 31, 1989? Is the corporation a member of a partnership for which a partnership identification number has been assigned? I~ ·Did the corporation, a foreign affiliate controlled by the corporation, or any other corporation or trust that did not deal at arm's length with the corporation have a beneficial interest in a non-resident discretionary trust? Did the corporation have any foreign affiliates during the year? • ~tst!~~~r~~g~~nT~:~e~Z~~~h~~~~s t~ ~~~-.r~~i~~.n~~ ~~ ~~~~~~ ~~~~~ ~~~~~~t~~~~ ~~~~1·)· ~~~~~~ ~~.(~ ~ ~~ I ~ : 11 44 14 15 T5004 T5013 [] [] :: 29 Has the corporation had any non-arm's length transactions with a non-resident? • • • • • • • • For private corporations: Does the corporation have any shareholders who own 10% or more of the corporation's common and/or preferred shares? .•• •• •• .• · · · · · · · · · · · · • , Has the corporation made payments to, or received amounts from, a retirement compensation plan arrangement during the year? Is the net income/loss shown on the financial statements different from the net income/loss for income tax purposes? : • • Is the corporation claiming a provincial or territorial tax credit or does it have a pem1anent establishment in more than one jurisdiction? • • Has the corporation realized any capital gains or incurred any capital losses during the tax year? T106 I§ I I EJ ~ ° 1' • _j I) Is the corporation claiming the small business deduction and reporting income from: a) property (other than dividends d$ductible on line 320 of the T2 return), b) a partnership, c) a foreign business, or d) a personal services business; or ii) is the corporation claiming the refundable portion of Part I tax? .• Does the corporation have any property that is eligible for capital cost allowance? • .• Does the corporation have any property that is eligible capital property? • Does the corporation have any resource-related deductions? .• • Is the corporation clafming reserves of any kind? • • • • Is the corporation claiming a patronage dividend deduction? • • .• • • Is the corporation a credit union claiming a deduction for allocations In proportion to borrowing or an additional deduction? Is the corporation an Investment corporation or a mutual fund corporation? • • • Is the corporation carrying on business in Canada as a non-resident corporation? • Is the corporation claiming any federal or provincial foreign tax credits, or any federal or provincial logging tax credits? • Does the corporation have any Canadian manufacturing and processing profits? •.•• Is the corporation claiming an investment tax credit? • •.• • • • • .• • •• Is the corporation claiming any scientific research and experimental development (SR&ED) expenditures?••.•••.•• ••• • Is the total taxable capital employed in Canada of the corporation and its related corporations over $10,000,000? • Is the total taxable capital employed In Canada of the corporation and its associated corporations over $1 0,000,000? .• Is the corporation claiming a surtax credit? .• • •• • •• .•.• Is the corporation subjectto gross Part Vltax on capital of financialinstitutions? • • .• Is the corporation claiming a Part I tax credit? • ~s the corporation subject to Part IV.1 tax on dividends received on taxable preferred shares or Part Vl.1 tax on dividends paid? s the corporation agreeing to a transfer of the liability for Part Vl.1 tax? s the corporation subject to Part II- Tobacco Manufacturers' surtax? • .• =or financial institutions: Is the corporation a member of a related group of financial institutions vith one or more members subject to gross Part VI tax? • .• • s.the corporation claiming a Canadian film or video production tax credit refund? .• • s the corporation claiming a film or video production services tax credit refund? • the corporation subject to Part Xlll.1 tax? (Show your calculations on a sheet that you identify as Schedule 92.) • 49 19 ·I []D I § Has the corporation made any charitable donations; gifts to Canada, a province, or a territory; gifts of cultural or ecological property; or gifts of medicine? •• • • • • : · Has the corporation received any dividends or paid any taxable dividends for purposes of the dividend refund? • is the corporation claiming any type of losses? • • • • 23 10 12 13 16 17 18 20 21 27 31 T661 37 38 42 43 45 46 IH 39 T1131 T1177 92 Page 188 Bi~u m~u TO' khai thu~ TNDN Canada fM~u T2) _ _ Attachments- continued from page ' -Y-es_s_ch_e_d-ul ,e Old the corporation have any foreign affiliates that are not controlled foreign affiliates? .• Did the corporation have any controlled foreign affiliates? .• ·Did the corporation own specified foreign property in the year with a cost amount over $1 00,000? Did the corporation transfer or loan property to a non-resident trust? Did the corporation receive a distribution from or was it indebted to a non-resident trust in the year? Has the corporation entered into an agreement to allocate assistance for SR&ED carried out in Canada? Has the corporation entered into an agreement to transfer qualified expenditures incurred in respect of SR&ED contracts? ~~~:e~~r~r~'tf£Ee8~~r~~ i~~~ ~~ -~~r~~~~~t ~i~~ ~-t~~~ ~~~~~i~~~~ ~~~~r~~i~~~ f~~ ~~~~-~ ~~ -~~~~~ ~~ ~~~~i~i~~- T1134-A T1134-B T1135 T1141 T1142 u T1145 T1146 ~· Oid the corp() ration pay tal(able dividends (other than capital gains dividends) in the tax year? • • T1174 55 Has the corporati()il made an election under subsection 89(11) riot to be a CCPC? " T2002 Has the corporation revoked any previous election made under subsection 89(11 )? • T2002 ~ Did the corporation (CCPC or deposit insurance corporation (DIC)) pay eligible dividends, or did its general rate income pool (GRIP) change in the tax year? iiliil [] 53 ~~~~~: T~~~~r~~~e~~~r t~~~-~ ~~~? ~~ ~~~~ :~: -~~~~~~~~-~i~i.d~·n·d·s: ~~ ~~~ ~~~ -~~~-r~.~~ ~~~~~~ -~~~~.(~~-~~~ flil D 54 Addltfonallnformatlon - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _Is ihe·corporation l_n&_ctive? • • ';Hasihe major business activity changed since the last return was filed? (enter yes for first-time filers) • · Wnat Is the corporation's major business activity? • (only complete if yes was entered at line 281) EIJ If the major business activity involves the resale of goods, show whether it is wholesale or retail Specify the principal product(s) mined, manufactured, sold, constructed, or services provided, giving the approximate percentage of the total revenue that each product or service represents I Yes,_ Yes Wholesale [ ] I ·1 r Did the corporation immigrate to Canada during the tax year? Did the corporation emigrate from Canada during the tax year? • Do you want to be considered as a quarterly instalment remitter if you are eligible? • • inhe corporation was eligible to remit instalments on a quarterly basis for part of the tax year, provide ll!lWI the date the corporation ceased to be eligible • • iii~~ I Yes i Yes,_ Yes 2No0 2NoLJ 2RetaiiD o/o o/o o/o 2No§ No No YYYY IS If the corporation's major business activity is construction, did you have any subcontractors during the tax year? ~ Yes i 2No[] Taxable Income Net income or (loss) for income tax purposes from Schedule 1, financial statements, or GIFI ~~~ Deduct: Charitable donations from Schedule Gifts to Canada, a province, or a territory from Schedule Cultural gifts from Schedule • • Ecological gifts from Schedule Gifts of medicine from Schedule • .• • Taxable dividends deductible under section 112 or 113, or subsection 138(6) from Schedule Part Vl.1 tax deduction * • • • • Non-capital losses of previous tax years from Schedule Net capital losses of previous tax years from Schedule Res_tricted farm losses of previous tax years from Schedule 1- A Farm losses of previous tax years from Schedule Limited partnership losses of previous tax years from Schedule Taxable capital ~ains or taxable dividends allocated from a central credit un on • Prospector's and grubstaker's shares Ill ·1 Subtotal Subtotal (amount A minus amount B) (if negative, enter '0') Add: Section 110.5 additions or subparagraph 115(1 )(a)(vii) additions · · · · · · · · · · · · · · · · · · · Taxable Income (amount C plus amount D) lncomeexemptunderparagraph 149(1)(1) • 1 Taxable Income for a corporation with exempt income under paragraph 149(1)(1) (line 360 minus line 370) • 'This amount Is e ualto times the Part V1.1 tax a able at line 724 on a e a B - c ======= D - Z Page 189 Bh~u mAu TO> khai thu~ TNDN Canada (MAu T2) Small business deduction - - : - - : - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Canadian-controlled private corporations (CCPCs) thr.oughout the tax year B - A Income from active business carried on in Canada from Schedule Taxable lnc()mefrom line 360 on page 3, minus 10/3 of the amount on line 632* on page 7, minus times the amount llll'm!l on line 636** on page 7, and minus any amount that, because of federal law, is exempt from Part I tax • - - - - - - - C!lli:ulatlon of the business limit: For all CCPCs, calculate the amount at line below 300,000 X Number of days in the tax year in 2006 Number of days in the tax year = 400;000 X Number of days in the tax year after 2006 Number of days In the tax year = _ _ _ _ _ _ _ Add amounts at lines and ======4 Dm - C Business limit (see notes and below) • • Notes: For CCPCs that are not associated, enter the amount from line on line 410 However, if the corporation's tax year is less than 51 weeks, prorate the amount from line by the number of days in the tax year divided by 365, and enter the result on line 410 For associated CCPCs, use Schedule 23 to calculate the amount to be entered on line 410 Bl.lsiness limit reduction: AmountC X E1t·· E D 11,250 Reduced business limit (amount C minus amount E) (if negative, enter '0') Small business deduction Amount A, B, C, or F whichever is the ~east X Number of days in the tax year before January 1, 2008 Number of days in the tax year Amount A, B, C, or F whichever is the least X Number of days in the tax year after December 31, 2007 Number of days In the tax year B - F 16%= _ _ _ _ _ _ X x 17% = Total of amounts and Clilnter on line of page 1m ======= G • Calculate the amount of foreign non-business income tax credit deductible on line 632 without reference to the refundable tax on the CCPC's investment income (line 604) and without reference to the corporate tax reductions under section 123.4 •• Calculate the amount of foreign business income tax credit deductible on line 636 without reference to the corporate tax reductions under section 123.4 ••• Large corporations • If the corporation is not associated with any corporaiions in both the current and previous tax years, the amount to be entered at line 415 is: (Total taxable capital employed in Canada for the prior year minus $10,000,000) x 0.225% • If the corporation is not associated with any corporations in the current tax year, but was associated in the previous tax year, the amount to be entered at line 415 is: (Total taxable capital employed in Canada for the current year minus $10,000,000) x 0.225% For corporations associated in the current tax year, see Schedule 23 lor the special rules that apply Resource deduction Taxable resource income [as defined in subsection 125.11 (1 )] AmountH X AmountH X ··················································====H Number of da::is in the tax ::lear in 2006 Number of days in the tax year Number of da::is in the tax ~ear in 2007 Number of days in the tax year x5%= X 7%= J Note: Resource deduction is no longer available for tax years starting after December 31, 2006 Resource deduction- Total of amounts I and J 1m ======= K ::nter amount K on line 10 of page Page 190 ~i€lu mau TO> khai thu~ TNDN Canada (Mau T2) - - General tax reduction for Canadian-controned private corp.orations , -, - _,. , Canadian-controlled private corporations throughoutJhe tax year Taxabie income from line 360 on page • • ; •• , ~ -· ; :; ; .: ···.· ·•··· ·.' ,.,., • B Lesserof.amounts V and Y.fromPart of Stheduleg? , ; • ; : , • 13 of Schedule 27 , c Taxable resource income from line 435 on page · Amount used to calculate the credit union deduction from Schedule 17 D E Amount QQ from Part Amount from line400, 405, 410, or 425 on page 4, whichever is the least F Aggregate investment income from line 440 of page Total of amounts B, C, D, E, F, and G G · -~ -, -~~A _ H Amount A minus amount H (if negative, enter "0") Amount I X Number of days in the tax year before January 1, 2008 X 7% Number of days In th~ tax year Number of days in ttieJax year a.fter x December 31; 20:07., and bef.ore January 1, 2009 Amount I Nurril:)er x Amount I oi days In the tax year Number of days in the tax year after De.cember.31; 2008and.before.January 1; 2010 Number of days in the tax year General tax reduction for Canadian-controlled private corporations- Total X 8.5%= X 9%= - , - J K _ L of amounts J, K, and L = = = = = M Enter amount M on line 638 of page General tax reduction ~ - , , ; _, Do not complete this area If you are a Canadian-controlled private corporation, an Investment corporation, a mortgage Investment corporation, or a mutual fund corporation, and for tax years starting after May 1, 2006, any corporation with taxable income that Is not subject to the corporation tax rate cif 3.8% N Taxable income from line 360 on page (for tax years starting after May 1, 2006, amount Z on page 3) Lesser of amounts V and Y from Part of Schedule 27 Amount QQ.from Part 13 of Schedule 27 p Taxable resource income from line 435 on page a Amount used to calculate the credit union deduction from Schedule 17 R Total oi amounts 0, P; Q, and R , s Amount N minus amountS (if negative, enter '0') • • , • , ' , , • Amount T x Amount T - - - - - - - - x Number of days in the til>( year beiore January , 2Q08 · Number of days In the tax year Number of days in the tax year after December 31, 2007, and before January 1, 2009 - u X.8.5%= v X 9%= w Number of days in the tax year Amount T - - - - - - - - x Number of days in the tax year after December 31 , 2008 and before January 1, 201 Number of days in the tax year ======T = x 7% X General tax reduction- Total of amounts U, V, and W Enter amount X on line 639 of page Page 191 Bi§u mau Ta khai thue TNDN Canada (Mau T2) Refundable portion of Part I tax -' -' , -~ -, Canadian-controlled private corporations throughout the tax year Aggregate inv!jstment income - , from Schedule • ··liiWI X 26213% = ,.-,- ,. -. - A ~ Foreign non• business incorne tax credit from lirie 632 on page .•.• , • • , · -. -. -DeduÂ1: Ã Foreign investment income Ã11!1'1!1 fromã schedule lilllil X 91/S% = - - - - - - - ., - (if negative, enter "0") Amount A minus amount B (if negative, enter "0") B ======c Taxable income from line 360 on page Deduct: Amount from line 400, 405, 410, or 425 on page 4, whichever is the least Foreign non-business income tax credit from line 632 of page X 25/9 Foreign.business income tax credit.frorn line 636 of page7 X = - = X 26 213% ======== D Part I tax payable minus investment tax credit refund (line 700 minus line 780 from page 8) Deduct: Corporate surtax from iine 600 of page - - - - - - - - E Net·amount Refundable portion of Part I tax- Amount C, D, orE, whichever is the least Refundable dividend tax on hand Refundable dividend tax on hand at the erid of the previous tax year am ======== F ·I DedUct: Dividend refund for the previoustax year · ' ' - - - - - - - - Add the total of: G Refundable portion of Part I tax fromlirie 450 above • • •• - - - - - - - Total Part IV tax payable from Schedule • • • Net refundable dividend tax on hand transferred from a predecessor · corporation on amalgamation, or from wound-up subsidiary corporation a: llll'iPl'l Ji1i11 H Refundable dividend tax on hand at the end of the tax year- Amount G plus amount H Ill ======== Dividend refund Private and subject corporations at the time taxable dividends were paid In the tax year Taxable dividends paid in the tax year from line 460 on page of Schedule X 1/3 - - - - - - - Refundable dividend tax on hand at the end of the tax year from line 485 above ====== J Dividend refund- Amount I or J, whichever is less (enter this amount on line 784 c:if page 8) Page 192 :i~u m~u T khai thue TNDN Canada (Phv lvc 125 mAu T2) INCOME STATEMENT INFORMATION- continued Farming revenue Extraordinary items and income taxes Farming expenses- continued A A A B Field Code Amount Field Code Amount Field Code Amount * 9659 ** 9999 Farming expenses *9898 * These field codes must be completed if you are reporting farming revenue or expenses ** This field must be completed for all corporations 1+1 Canada Revenue Agency Agence du revenu du Canada SCHEDULE 140 SUMMARY STATEMENT (1998 and later tax years) • Use this section on the schedule only to report the summary statement when you are submitting supplementary income statements • For information on supplementary income statements, see Appendix - Reporting multiple lines of business, of the Guide RC4088 • If there is not enough space, attach more schedules Extraordinary items and Income taxes A A B Field Code Amount Field Code Amount ***9970 *** These field codes must be reported • •• 9999 Page2 198 Bi~u miliu TO' khai thue TNDN Canada (Phv lvc 125 m~u T2) Information Field code 0003 is pre-printed on page of this schedule If you are submitting supplementary income statements, cross out the pre-printed 01 and complete in sequential order For information on reporting multiple lines of business using supplementary income statements, please refer to Appendix B of the Guide RC40BB Commonly used fields codes The following list contains some commonly used GIFI income statement field codes You are not limited to using just these codes For a complete listing of the GIFI codes, please refer to Appendix A of the Guide RC4088 You must complete the balded field codes Non-farming revenue and expenses Account description Field Code Account description Operating expenses- continued Non-farming revenue Trade sales of goods and services Investment revenue Dividend income Commission revenue Rental revenue Real estate rental revenue Realized gains/losses on disposal of assets Realized gains/losses on sale of investments Other revenue Income/loss of subsidiaries/affiliates Total revenue Field Code Amortization of intangible assets Bad debt expense Employee benefits Amortization of tangible assets Insurance Interest and bank charges Interest on long-term debt Bank charges Business taxes Office expenses Professional fees Accounting fees Management and administration fees Real estate rental Equipment rental Repairs and maintenance Repairs and maintenance - buildings Salaries and wages Management salaries Supplies Property taxes Travel expenses Utilities Telephone and communications Other expenses Vehicle expenses General and administrative expenses Total operating expenses Total expenses Net non-farming income 8000 8090 8095 8120 8140 8141 8210 8211 8230 8232 8299 Non-farming expenses Cost of sales Opening inventory Purchases/cost of materials Direct wages Trades and sub-contracts Other direct costs Freight in and duty Closing inventory Cost of sales Gross profit/loss 8300 8320 8340 8360 8450 8457 8500 8518 8519 Operating expenses Advertising and promotion Advertising Meals and entertainment 8520 8521 8523 8570 8590 8620 8670 8690 8710 8714 8715 8762 8810 8860 8862 8871 8911 8914 8960 8961 9060 9065 9130 9180 9200 9220 9225 9270 9281 9284 9367 9368 9369 Page3 199 Bi~u mau TO' khai thue TNDN Canada (Phv l1,1c 125 mau T2) Commonly used fields codes - continued The following list contains some commonly used GIFI income statement field codes You are not limited to using just these codes For a complete listing of the GIFI codes, please refer to Appendix A of the Guide RC4088 You must complete the balded field codes Farming revenue and expenses Field Code Account descri~tion Farming revenue Grains and oilseeds Wheat Barley Com Other crop revenues Fruit Vegetables Cattle Poultry Milk and cream (excluding dairy subsidies) Program payment revenues NISA payments Other farm revenues/losses Rental income Interest income total farm revenue 9370 9371 9373 9375 9420 9421 9423 9471 9473 9476 9540 9543 9600 9606 9607 9659 Farming expenses Fertilizers and lime Seeds and plants Feed, supplements, straw and bedding 9662 9664 9711 Account descri~tion Farming expenses- continued Livestock purchases Veterinary fees, medicine and breeding fees Machinery fuel General farm expenses Amortization of tangible assets Advertising, marketing costs and promotion Building repairs and maintenance Custom or contract work Electricity Other insurance premiums Interest and bank charges Professional fees Property taxes Rent - land and buildings Salaries and wages Motor vehicle expenses Telephone Net inventory adjustment Total farm expenses Net farm income Field Code 9712 9713 9764 9790 9791 9792 9795 9798 9799 9804 9805 9809 9810 9811 9814 9819 9824 9870 9898 9899 Extraordinary Items and Income taxes Field Code Account descri~tion Extraordinary item(s) Current income taxes Future (deferred) income tax provision Net Income/loss after taxes and Extraordinary Items 9975 9990 9995 9999 Page4 200 ... ki~m tra, tra kern huu hi~u Do chi chQn m9t s6 ta khai de ki~m tra, tra thay vi ki~m tra tdt Ca tru6''c chdp nh~n, ca quan thu~ Se t~p trung ngu6n ll)''C Va thvc hi~n dUQ''C nhUng CUQC kiem tra, tra. .. dfii tU''Qllg ki~m tra, tra thu~ thu nh~p doanh nghi~p vin d~ Iva chqn dai tU''Q''Ilg kiSm tra, tra thu~ thu nh~p doanh nghi~p 1.1 Vai tro cua vi~c Iva chqn d6i tll''C}''Dg ki@m tra, tra thu~ thu nh~p... b(l ki€m tra, tra thu~ m6i giai do~n Thf d\1, m(lt ky nhdt djnh, n~u kh&i luqng cac CUQC kiBm tra, tra thu~ dga tren CO'' sa phan tfch giam xu&ng, co· quan thu€ se tang cac cu(lc ki€m tra, tra tren