YonBIPV3.0(R6_2407_1)旗舰版税务云-税务服务-企业所得税用友网络科技股份有限公司2024年9月用户手册2/309版权©2024用友集团版权所有。未经用友集团的书面许可，本用户手册任何整体或部分的内容不得被复制、复印、翻译或缩减以用于任何目的。本用户手册的内容在未经通知的情形下可能会发生改变，敬请留意。请注意：本用户手册的内容并不代表用友网络所做的承诺。用户手册3/309目录第一章总体概述..................................................171.1名词解释....................................................171.2产品概述....................................................171.3产品价值....................................................18第二章应用场景..................................................182.1场景一：企业所得税预缴......................................182.1.1业务描述................................................182.1.2业务流程................................................182.1.3流程说明................................................182.2场景二：企业所得税汇算清缴..................................192.2.1业务描述................................................192.2.2业务流程................................................192.2.3流程说明................................................202.3场景三：研发费用管理........................................212.3.1业务描述................................................212.3.2业务流程................................................212.3.3流程说明................................................212.4场景四：固定资产加速折旧....................................222.4.1业务描述................................................222.4.2业务流程................................................222.4.3流程说明................................................23第三章操作指南..................................................233.1企业所得税管理概览..........................................23用户手册4/3093.1.1功能描述................................................233.1.2业务规则................................................233.1.3按钮说明................................................243.1.4栏目说明................................................243.1.5操作说明................................................243.2企业所得税初始化引导........................................263.2.1功能描述................................................263.2.2业务规则................................................263.2.3按钮说明................................................263.2.4栏目说明................................................263.2.5操作说明................................................263.3所得税分配方案..............................................303.3.1功能描述................................................303.3.2业务规则................................................303.3.3按钮说明................................................313.3.4栏目说明................................................313.3.5操作说明................................................313.4分支机构分配表..............................................373.4.1功能概述................................................373.4.2业务规则................................................383.4.3按钮说明................................................383.4.4栏目说明................................................383.4.5操作说明................................................383.5政府补助递延收入调整台账....................................39用户手册5/3093.5.1功能概述................................................393.5.2业务规则................................................403.5.3按钮说明................................................403.5.4栏目说明................................................403.5.5操作说明................................................403.6工资薪金台账................................................503.6.1功能概述................................................503.6.2业务规则................................................503.6.3按钮说明................................................513.6.4栏目说明................................................513.6.5操作说明................................................513.7跨期扣除台账................................................593.7.1功能描述................................................593.7.2业务规则................................................593.7.3按钮说明................................................593.7.4栏目说明................................................603.7.5操作说明................................................603.8捐赠类台账..................................................723.8.1功能描述................................................723.8.2业务规则................................................723.8.3按钮说明................................................733.8.4栏目说明................................................733.8.5操作说明................................................743.9无票支出台账................................................82用户手册6/3093.9.1功能描述................................................823.9.2业务规则................................................833.9.3按钮说明................................................833.9.4栏目说明................................................833.9.5操作说明................................................833.10与收入无关的支出台账......................................913.10.1功能描述..............................................913.10.2业务规则..............................................923.10.3按钮说明..............................................923.10.4栏目说明..............................................923.10.5操作说明..............................................923.11使用权资产台账...........................................1023.11.1功能描述.............................................1023.11.2业务规则.............................................1023.11.3按钮说明.............................................1023.11.4栏目说明.............................................1023.11.5操作说明.............................................1043.12使用权资产租金计算表.....................................1093.12.1功能描述.............................................1093.12.2业务规则.............................................1093.12.3按钮说明.............................................1093.12.4栏目说明.............................................1093.12.5操作说明.............................................1103.13使用权资产折旧明细表.....................................113用户手册7/3093.13.1功能描述.............................................1133.13.2业务规则.............................................1133.13.3按钮说明.............................................1133.13.4栏目说明.............................................1143.13.5操作说明.............................................1143.14使用权资产利息明细表.....................................1163.14.1功能描述.............................................1163.14.2业务规则.............................................1163.14.3按钮说明.............................................1163.14.4栏目说明.............................................1163.14.5操作说明.............................................1173.15使用权资产纳税调整台账...................................1183.15.1功能描述.............................................1183.15.2业务规则.............................................1183.15.3按钮说明.............................................1193.15.4栏目说明.............................................1193.15.5操作说明.............................................1193.16应收预付损失台账.........................................1223.16.1功能描述.............................................1223.16.2业务规则.............................................1223.16.3按钮说明.............................................1223.16.4栏目说明.............................................1233.16.5操作说明.............................................1233.17投资资产台账.............................................127用户手册8/3093.17.1功能描述.............................................1273.17.2业务规则.............................................1283.17.3按钮说明.............................................1283.17.4栏目说明.............................................1283.17.5操作说明.............................................1283.18持有收益台账.............................................1373.18.1功能描述.............................................1373.18.2业务规则.............................................1373.18.3按钮说明.............................................1373.18.4栏目说明.............................................1383.18.5操作说明.............................................1383.19处置收益台账.............................................1473.19.1功能描述.............................................1473.19.2业务规则.............................................1483.19.3按钮说明.............................................1483.19.4栏目说明.............................................1483.19.5操作说明.............................................1483.20清算减资台账.............................................1593.20.1功能描述.............................................1593.20.2业务规则.............................................1593.20.3按钮说明.............................................1593.20.4栏目说明.............................................1603.20.5操作说明.............................................1603.21视同销售台账.............................................169用户手册9/3093.21.1功能描述.............................................1693.21.2业务规则.............................................1693.21.3按钮说明.............................................1693.21.4栏目说明.............................................1703.21.5操作说明.............................................1703.22研发费用基础设置.........................................1743.22.1功能描述.............................................1743.22.2业务规则.............................................1743.22.3按钮说明.............................................1743.22.4栏目说明.............................................1753.22.5操作说明.............................................1753.23研发费用明细档案.........................................1773.23.1功能描述.............................................1773.23.2业务规则.............................................1773.23.3按钮说明.............................................1773.23.4栏目说明.............................................1783.23.5操作说明.............................................1783.24研发费用分摊规则.........................................1793.24.1功能描述.............................................1793.24.2业务规则.............................................1793.24.3按钮说明.............................................1793.24.4栏目说明.............................................1803.24.5操作说明.............................................1803.25研发费用文档归集规则.....................................183用户手册10/3093.25.1功能描述.............................................1833.25.2业务规则.............................................1833.25.3按钮说明.............................................1833.25.4栏目说明.............................................1843.25.5操作说明.............................................1843.26待摊费用明细.............................................1853.26.1功能描述.............................................1853.26.2业务规则.............................................1853.26.3按钮说明.............................................1853.26.4栏目说明.............................................1853.26.5操作说明.............................................1863.27研发项目费用明细.........................................1873.27.1功能描述.............................................1873.27.2业务规则.............................................1883.27.3按钮说明.............................................1883.27.4栏目说明.............................................1883.27.5操作说明.............................................1883.28研发支出辅助账...........................................1913.28.1功能描述.............................................1913.28.2业务规则.............................................1913.28.3按钮说明.............................................1923.28.4栏目说明.............................................1923.28.5操作说明.............................................1923.29研发支出辅助账汇总.......................................193用户手册11/3093.29.1功能描述.............................................1933.29.2业务规则.............................................1933.29.3按钮说明.............................................1933.29.4栏目说明.............................................1933.29.5操作说明.............................................1943.30研发费用统计表...........................................1943.30.1功能描述.............................................1943.30.2业务规则.............................................1953.30.3按钮说明.............................................1953.30.4栏目说明.............................................1953.30.5操作说明.............................................1953.31高新研发支出辅助账.......................................1963.31.1功能描述.............................................1963.31.2业务规则.............................................1963.31.3按钮说明.............................................1963.31.4栏目说明.............................................1973.31.5操作说明.............................................1973.32高新研发费用结构明细表...................................1983.32.1功能描述.............................................1983.32.2业务规则.............................................1983.32.3按钮说明.............................................1983.32.4栏目说明.............................................1983.32.5操作说明.............................................1983.33研发文档归集.............................................199用户手册12/3093.33.1功能描述.............................................1993.33.2业务规则.............................................1993.33.3按钮说明.............................................2003.33.4栏目说明.............................................2003.33.5操作说明.............................................2003.34固定资产折旧设置.........................................2023.34.1功能描述.............................................2023.34.2业务规则.............................................2023.34.3按钮说明.............................................2023.34.4栏目说明.............................................2023.34.5操作说明.............................................2023.35增加方式映射.............................................2043.35.1功能描述.............................................2043.35.2业务规则.............................................2043.35.3按钮说明.............................................2043.35.4栏目说明.............................................2043.35.5操作说明.............................................2043.36固定资产类别映射.........................................2083.36.1功能描述.............................................2083.36.2业务规则.............................................2083.36.3按钮说明.............................................2093.36.4栏目说明.............................................2093.36.5操作说明.............................................2093.37固定资产智能筛查.........................................214用户手册13/3093.37.1功能描述.............................................2143.37.2业务规则.............................................2153.37.3按钮说明.............................................2153.37.4栏目说明.............................................2153.37.5操作说明.............................................2153.38固定资产台账.............................................2243.38.1功能描述.............................................2243.38.2业务规则.............................................2243.38.3按钮说明.............................................2243.38.4栏目说明.............................................2253.38.5操作说明.............................................2253.39折旧明细表...............................................2303.39.1功能描述.............................................2303.39.2业务规则.............................................2313.39.3按钮说明.............................................2313.39.4栏目说明.............................................2313.39.5操作说明.............................................2313.40加速折旧申报辅助表.......................................2353.38.1功能描述...............................................2353.38.3按钮说明...............................................2363.38.4栏目说明...............................................2363.38.5操作说明...............................................2363.41预缴优惠事项台账.........................................2383.41.1功能描述.............................................238用户手册14/3093.41.2业务规则.............................................2383.41.3按钮说明.............................................2383.41.4栏目说明.............................................2393.41.5操作说明.............................................2393.42汇算清缴工作底稿编制.....................................2453.42.1功能描述.............................................2453.42.2业务规则.............................................2453.42.3按钮说明.............................................2453.42.4栏目说明.............................................2463.42.5操作说明.............................................2463.43企业所得税申报表.........................................2763.43.1功能描述.............................................2763.43.2业务规则.............................................2763.43.3按钮说明.............................................2763.43.4栏目说明.............................................2763.43.5操作说明.............................................2773.44企业所得税税金计提单.....................................2813.44.1功能描述.............................................2813.44.2业务规则.............................................2813.44.3按钮说明.............................................2823.44.4栏目说明.............................................2823.44.5操作说明.............................................2833.45所得税统计分析...........................................2863.45.1功能描述.............................................286用户手册15/3093.45.2业务规则.............................................2863.45.3按钮说明.............................................2863.45.4栏目说明.............................................2863.45.5操作说明.............................................2873.46纳税调整统计分析.........................................2923.46.1功能描述.............................................2923.46.2业务规则.............................................2923.46.3按钮说明.............................................2923.46.4栏目说明.............................................2923.46.5操作说明.............................................2933.47税收优惠节税统计.........................................2963.47.1功能描述.............................................2963.47.2业务规则.............................................2963.47.3按钮说明.............................................2963.47.4栏目说明.............................................2963.47.5操作说明.............................................2973.48高新资质统计分析.........................................3003.48.1功能描述.............................................3003.48.2业务规则.............................................3013.48.3按钮说明.............................................3013.48.4栏目说明.............................................3013.48.5操作说明.............................................3013.49暂时性差异统计分析.......................................3033.49.1功能描述.............................................303用户手册16/3093.49.2业务规则.............................................3043.49.3按钮说明.............................................3043.49.4栏目说明.............................................3043.49.5操作说明.............................................304第四章初始准备.................................................3084.1设置合同申请单的UI模板....................................3084.2设置审批流程...............................................308第五章附录.....................................................3095.1附录1：与其他模块关系.....................................309用户手册17/309第一章总体概述1.1名词解释企业所得税企业所得税是对中国境内的企业和其他取得收入的组织的生产经营所得和其他所得征收的一种所得税。在中华人民共和国境内，企业和其他取得收入的组织（以下统称企业）为企业所得税的纳税人。企业所得税的纳税人包括各类企业、事业单位、社会团体、民办非企业单位和从事经营活动的其他组织。个人独资企业、合伙企业不属于企业所得税纳税义务人。企业所得税预缴根据《中华人民共和国企业所得税暂行条例》及《实施细则》的规定，缴纳企业所得税，按年计算，分月或者分季预缴。月份或者季度终了后15日内预缴，年度终了后4个月内汇算清缴，多退少补。在预缴方式上，纳税人预缴所得税时，应当按纳税期限的实际数预缴。按实际数预缴有困难的，可以按上一年度应纳税所得额的1/12或1/4，或者经当地税务机关认可的其他方法分期预缴所得税。预缴方法一经确定，不得随意改变。企业所得税汇算清缴企业所得税汇算清缴是每个纳税年度结束后，企业根据税收法律、法规、规章及其他有关企业所得税的规定，自行计算本纳税年度应纳税所得额和应纳所得税额，并根据月度或季度预缴的企业所得税数额，确定该纳税年度应补或者应退税额，向主管税务机关办理企业所得税年度纳税申报、提供税务机关要求提供的有关资料、结清全年企业所得税税款的行为。1.2产品概述企业所得税应用为企业提供了自动化计算企业所得税和填报申报表的功能，产品功能覆盖企业所得税月度（季度）预缴和年度申报以及总分机构的汇总申报。系统能够自适应最新法规政策，支持缓缴申请管理，通过计税引擎实现自动化合规填报。用户手册18/3091.3产品价值•可帮助客户进行企业所得税相关数据统一归集；•集中涉税数据源（实现集成对接取数）；•税金按规则自动计算；•根据数据源自动生成底稿、申报表；•底稿、申报表数据联查；•生成税金计提/补提单，并可以对接共享、事项会计中台；•资料自动留存备查。第二章应用场景2.1场景一：企业所得税预缴2.1.1业务描述通过企业所得税应用，税务人员可实现企业所得税相关数据的登记和查询，也可实现预缴申报自动化算税、申报表填报。2.1.2业务流程2.1.3流程说明•所得税分配方案支持构建总分机构的汇总关系；用户手册19/309•分支机构分配表可以填写三项因素后提交给总机构计算分配比例；•所得税预缴优惠事项台账可以维护税收优惠数据。应用清单•税务服务：企业所得税初始化：所得税分配方案•税务服务：企业所得税初始化：分支机构分配表•税务服务：企业所得税初始化：所得税优惠事项台账2.2场景二：企业所得税汇算清缴2.2.1业务描述通过企业所得税应用，税务人员可实现企业所得税相关数据的登记和查询，也可实现汇算清缴申报自动化算税、申报表填报。2.2.2业务流程用户手册20/3092.2.3流程说明•收入类调整台账、扣除类调整台账、资产类调整台账、其他类数据台账可以作为数据源为工作底稿取数提供数据源；•研发费用管理：是单独的子流程；•固定资产加速折旧：单独的子流程。应用清单•税务服务：收入类调整台账：政府补助递延收入调整•税务服务：扣除类调整台账：工资薪金台账•税务服务：扣除类调整台账：跨期扣除台账•税务服务：扣除类调整台账：捐赠类台账•税务服务：扣除类调整台账：无票支出台账•税务服务：扣除类调整台账：与收入无关的支出台账•税务服务：资产类调整台账：使用权资产台账•税务服务：资产类调整台账：使用权资产租金计算表•税务服务：资产类调整台账：使用权资产折旧明细表•税务服务：资产类调整台账：使用权资产利息明细表•税务服务：资产类调整台账：使用权资产纳税调整台账•税务服务：资产类调整台账：使用权资产纳税调整台账•税务服务：资产类调整台账：应收及预付损失台账•税务服务：资产类调整台账：投资资产台账•税务服务：资产类调整台账：持有收益台账•税务服务：资产类调整台账：处置收益台账•税务服务：资产类调整台账：清算减资台账•税务服务：其他类数据台账：视同销售台账•税务服务：底稿管理：汇算清缴工作底稿编制•税务服务：税金计提：企业所得税税金计提单•税务服务：统计查询：所得税统计分析用户手册21/309•税务服务：统计查询：纳税调整统计分析•税务服务：统计查询：税收优惠节税统计•税务服务：统计查询：高新资质统计分析•税务服务：统计查询：暂时性差异统计分析2.3场景三：研发费用管理2.3.1业务描述管理企业研发加计扣除、高新技术口径研发费用，出具相关报表，并且为后续所得税预缴、汇算清缴申报表取数提供数据源。2.3.2业务流程2.3.3流程说明•无法分摊到具体项目的间接费用记录到【待摊费用明细】；在【研发费用分摊规则】定义规则后，可以分摊到具体项目；•核心数据源为【研发项目费用明细】，报表从这里进行取数；应用清单用户手册22/309•税务服务：研发加计与高企管理：研发费用基础配置•税务服务：研发加计与高企管理：研发费用明细档案•税务服务：研发加计与高企管理：研发费用分摊规则•税务服务：研发加计与高企管理：研发费用文档归集规则•税务服务：研发加计与高企管理：待摊费用明细•税务服务：研发加计与高企管理：研发项目费用明细•税务服务：研发加计与高企管理：研发支出辅助账•税务服务：研发加计与高企管理：研发支出辅助账汇总•税务服务：研发加计与高企管理：研发费用统计表•税务服务：研发加计与高企管理：高新研发支出辅助账•税务服务：研发加计与高企管理：高新研发费用结构明细表•税务服务：研发加计与高企管理：研发文档归集2.4场景四：固定资产加速折旧2.4.1业务描述管理企业享受税收加速折旧的固定资产数据，计算税收加速折旧、税收一般折旧、纳税调整金额，并且为后续所得税预缴、汇算清缴申报表取数提供数据源。2.4.2业务流程用户手册23/3092.4.3流程说明•【固定资产智能筛查】后的数据进入【固定资产台账】进行后续管理；•【折旧明细表】是所得税申报表取数的核心数据源；应用清单•税务服务：固定资产加速折旧：固定资产折旧设置•税务服务：研固定资产加速折旧：增加方式映射•税务服务：研固定资产加速折旧：固定资产类别映射•税务服务：研固定资产加速折旧：固定资产智能筛查•税务服务：研固定资产加速折旧：固定资产台账•税务服务：研固定资产加速折旧：折旧明细表•税务服务：研固定资产加速折旧：加速折旧申报辅助表第三章操作指南3.1企业所得税管理概览3.1.1功能描述•企业所得税管理包含企业所得税预缴及汇算清缴管理，可以满足企业所得税管理数据填写的全过程、方便留痕、方便查询、提高工作效率、降低人为差错。包括所得税分配方案、分支机构分配方案及汇算清缴台账、汇算清缴工作底稿编制等业务操作。3.1.2业务规则•用户可在界面查看企业所得税相关的全流程业务场景，并切换不同服务节点。用户手册24/3093.1.3按钮说明无3.1.4栏目说明栏目名称说明流程对应业务涉及到的所有节点的完整流程3.1.5操作说明•操作路径：进入【税务服务】→【企业所得税】→【企业所得税管理概览】用户手册25/309•界面分为上下两部分，上方为企业所得税应用首页的功能点说明，下方为点击流程后再点击节点，将跳转对应的节点操作界面。•左方为各个业务流程的菜单，可点击菜单展示对应完整的业务流程。••点击流程导航业务流程上的节点，界面将直接跳转至对应节点操作界面。•用户手册26/3093.2企业所得税初始化引导3.2.1功能描述•直观引导用户在本节点按步骤完成企业所得税管理的初始化信息设置。3.2.2业务规则•根据界面展示的模块和节点，按步骤依次点击节点，跳转...
