New York State Corporate Tax Credits by Basis of Taxation: Beginning Tax Year 2001

The Department of Taxation and Finance annually produces a mandated dataset of credit activity under the General Business Corporation Franchise Tax (Article 9‐A) to help analyze the effects of the claims.
The data used to generate this report come from an annual study file based on the latest available data drawn from New York State corporation tax returns. The totals in the summary datasets may not match the detail datasets due to rounding and disclosure requirements. The totals in the summary datasets may not match the detail data due to rounding and disclosure requirements. Total values for numbers of taxpayers and amount of credit, in addition to mean and median credit, were computed using all taxpayers in the study file.

A series of datasets presents profiles of the credits distributed by different subgroupings. These include:
• Summarization of tax credit activity by credit and component
• Summarization of tax credit activity by credit, component and basis of taxation.
• Summarization of tax credit activity by credit, component and NAICS industry description.
• Summarization of tax credit activity by credit, component and the size of the credit used.
• Summarization of tax credit activity by credit, component and the size of the entire net income of the taxpayer.

Secrecy provisions preclude providing all subgroupings for all credits and also generally require the omission of credit refund data. These datasets only contains data for corporate franchise taxpayers filing under Article 9-A. It does not include statistics for taxpayers filing as banks under Article 32 (however, starting in 2015 banks and general business corporations will file under the same tax article, Article 9A), insurance companies filing under Article 33, or taxpayers filing under any of the various sections of Article 9. Nor does it provide data for taxpayers claiming credits under Article 22, the Personal Income Tax. These taxpayers claim credit by virtue of being sole proprietors or as recipients of credit that originated with flow-through entities (i.e., S corporations, limited liability companies, or partnerships).

税务与财政部门每年根据《一般商业公司特许税法》（第9-A条）的规定，编制一份信用活动强制数据集，旨在协助分析相关主张的影响。本报告所使用的数据源自基于最新可获取数据的年度研究文件，该数据来源于纽约州公司所得税申报。由于四舍五入和披露要求，汇总数据集中的总数值可能与详细数据集中的总数值不符。计算纳税人数量、信用金额、平均信用值及中位信用值时，使用了研究文件中的所有纳税人数据。一系列数据集展示了不同子组分配的信用概览，包括：
• 按信用及组成部分汇总的税收信用活动
• 按信用、组成部分及征税基础汇总的税收信用活动
• 按信用、组成部分及北美行业分类描述汇总的税收信用活动
• 按信用、组成部分及信用金额大小汇总的税收信用活动
• 按信用、组成部分及纳税人净收入总额大小汇总的税收信用活动
保密条款禁止提供所有信用子组的全部信息，并通常要求省略信用退款数据。这些数据集仅包含按照第9-A条提交申报的特许公司纳税人数据。它不包括按照第32条作为银行提交申报的纳税人统计数据（然而，从2015年开始，银行和一般商业公司将按照相同的税收条款，即第9A条提交申报），也不包括按照第33条提交申报的保险公司纳税人数据，或按照第9条各节中的任何一节提交申报的纳税人数据。此外，它也不提供根据个人所得税第22条主张信用额的纳税人数据。这些纳税人因其作为独资经营者或作为源于流经实体的信用（即S公司、有限责任公司或合伙企业）的受益人而主张信用。