The current Enterprise Income Tax Law of People's Republic of China (PRC) stipulates: "In People's Republic of China (PRC), enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and pay enterprise income tax in accordance with the provisions of this Law."
The corporate income tax rate is 25%.
The object of enterprise income tax is the income obtained by taxpayers. Including sales of goods, provision of services, transfer of property, dividends, interest, rent, royalties, donations and other income.
Question 2: What is corporate income tax summary?
Release date: 2007-11-0916: 37:11font: large, medium and small.
(1) Basic clauses
The following enterprises may apply for consolidated tax payment as required:
1 and 120 large-scale pilot enterprise groups determined by the State Council; ?
2, the State Council approved the implementation of the pilot enterprise group policy and consolidated tax enterprise group policy;
3. Railway operations, civil aviation transportation, postal services, telecommunications enterprises and financial and insurance enterprises (including securities and other non-bank financial institutions) as stipulated in the Provisional Regulations of People's Republic of China (PRC) on Enterprise Income Tax and its detailed rules for implementation; ?
4. Pilot enterprise groups for cultural system reform; ?
5. Summarize the enterprises with group nature that exist after the reorganization and restructuring of tax paying enterprises. ?
6. Branches with non-independent accounting shall pay taxes uniformly by the accounting place in accordance with the Provisional Regulations of People's Republic of China (PRC) Municipality on Enterprise Income Tax and its detailed rules for implementation. Disputes over the location of accounting should be handled according to the situation:
1. If the head office and branches are all in the same province, the provincial tax authorities shall designate the tax declaration place;
2, the head office across provinces and cities, by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) clear tax declaration location.
(According to the Notice of State Taxation Administration of The People's Republic of China on Regulating the Scope of Corporate Income Tax Consolidation, Guoshuihan [2006] No.48)
(II) Provisions on Summary Tax Payment for Chain Operation According to the relevant provisions of the Provisional Regulations on Enterprise Income Tax in People's Republic of China (PRC) and the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax in People's Republic of China (PRC), the direct stores set up by domestic chain enterprises in the province and across regions are all under the unified leadership of the headquarters, networked with the headquarters' computers, and unified procurement and distribution, unified accounting and standardized management are implemented by the headquarters, and no bank settlement accounts are set up. In accordance with the relevant provisions of the Income Tax Law on Foreign Investment and Foreign Enterprises in People's Republic of China (PRC) and the Detailed Rules for the Implementation of the Income Tax Law on Foreign Investment and Foreign Enterprises in People's Republic of China (PRC), foreign-invested enterprises engaged in cross-regional chain operations shall be paid enterprise income tax by the head office to the local competent tax authorities.
According to the Notice of the Ministry of Finance, People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, on Tax Issues Concerning Chain Enterprises (Caishui [2003] 1No.).
Question 3: What taxes does income tax include? 1. VAT is an extra-price tax, which has passed the three-level account accounting under "Taxes payable-VAT payable" and is not included in the accounting series of enterprise income, cost and profit.
2. Enterprise income tax is calculated and paid according to taxable income (profit after tax adjustment).
Profit = main business income-main business cost-main business tax and surcharge+other business income-other business expenses-operating expenses-management expenses-financial expenses+investment income+non-operating income-non-operating expenses.
Taxable income = profit+tax adjustment increase-tax adjustment decrease
3. Applicable tax rates: taxable income (profit after tax adjustment) is less than 30,000 yuan 18%, less than 30,000 yuan to 654.38+10,000 yuan, 27%, and more than 654.38+10,000 yuan, 33%.
Question 4: What are the tax benefits of enterprise income tax? Personal opinion:
1. According to Chapter IV of the Enterprise Income Tax Law of People's Republic of China (PRC): Tax Preferences.
Article 25 The state gives preferential treatment to enterprise income tax to industries and projects that are supported and encouraged by the government.
Article 26 The following income of an enterprise is tax-free income:
(1) Debt interest income;
(two) dividends, bonuses and other equity investment income between qualified resident enterprises;
(3) A non-resident enterprise establishes an institution or place in China, and obtains dividends, bonuses and other equity investment income actually related to the institution or place from the resident enterprise;
(4) Income of qualified non-profit organizations.
Article 27 The following income of an enterprise may be exempted from or reduced from enterprise income tax:
(1) Income from agriculture, forestry, animal husbandry and fishery projects;
(two) the investment and operating income of public infrastructure projects supported by the state;
(three) income from engaging in qualified environmental protection, energy saving and water saving projects;
(4) Income from qualified technology transfer;
(5) Income as stipulated in the third paragraph of Article 3 of this Law.
Article 28 The enterprise income tax shall be levied at a reduced rate of 20% for qualified small-scale enterprises with low profit.
High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.
Article 29 The organs of self-government of ethnic autonomous areas may decide to reduce or exempt the share of enterprise income tax payable by enterprises in ethnic autonomous areas. The decision of an autonomous prefecture or autonomous county to reduce or exempt taxes must be submitted to the people's governments of provinces, autonomous regions and municipalities directly under the Central Government for approval.
Article 30 The following expenses of an enterprise may be added and deducted when calculating the taxable income:
(a) research and development expenses incurred in the development of new technologies, new products and new processes;
(two) the wages paid by the disabled and other employed persons encouraged by the state.
Thirty-first venture capital enterprises engaged in venture capital that the state needs to support and encourage can deduct the taxable income according to a certain proportion of the investment.
Thirty-second due to technological progress and other reasons, it is really necessary to accelerate the depreciation of fixed assets of enterprises, and the depreciation period can be shortened or accelerated depreciation can be implemented.
Article 33 The income earned by an enterprise from the comprehensive utilization of resources and the production of products conforming to the national industrial policies may be deducted when calculating the taxable income.
Thirty-fourth enterprises to buy environmental protection, energy saving and water saving, production safety and other special equipment investment, can implement a certain proportion of tax credit.
Article 35 The specific measures for tax incentives provided for in this Law shall be formulated by the State Council.
Article 36 the State Council may formulate special preferential policies for enterprise income tax according to the needs of national economic and social development, or if the business activities of enterprises are greatly affected due to unexpected events and other reasons, and report them to the NPC Standing Committee for the record.
2. According to Chapter IV: Tax Preferences of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).
Article 82 The term "debt interest income" as mentioned in Item (1) of Article 26 of the Enterprise Income Tax Law refers to the interest income obtained by an enterprise from holding government bonds issued by the financial department of the State Council.
Article 83 The dividend, bonus and other equity investment income between eligible resident enterprises mentioned in Item (2) of Article 26 of the Enterprise Income Tax Law refers to the investment income obtained by the resident enterprises directly investing in other resident enterprises. Dividends, bonuses and other equity investment income mentioned in Item (2) and Item (3) of Article 26 of the Enterprise Income Tax Law do not include the investment income obtained by resident enterprises who have continuously held shares that are publicly issued and circulated for less than 12 months.
Article 84 A qualified non-profit organization mentioned in Item (4) of Article 26 of the Enterprise Income Tax Law refers to an organization that meets the following conditions at the same time:
(a) to fulfill the registration procedures of non-profit organizations according to law;
(2) engaging in public welfare or non-profit activities;
(three) the income obtained, except for the reasonable expenses related to the organization, shall be used for public welfare or non-profit undertakings approved by registration or stipulated in the articles of association;
(four) the property and its fruits are not used for distribution;
(five) according to the provisions of the registration approval or articles of association, the remaining property of the organization after cancellation is used for public welfare or non-profit purposes, or donated by the registration administration organ to organizations with the same nature and purpose, and announced to the public;
(6) investors do not retain or enjoy any property invested in the organization ..... >; & gt
Question 5: What can be exempted from enterprise income tax? In principle, the Regulations on Enterprise Income Tax stipulates two preferential tax reductions and exemptions:
First, enterprises in ethnic autonomous areas need care and encouragement, and with the approval of the provincial people, they can implement regular tax reduction and exemption;
Second, enterprises granted tax reduction or exemption by laws, administrative regulations and relevant provisions of the State Council shall comply with the provisions. The preferential income tax policies before the tax system reform have strong policies and great influence, which are conducive to economic development and maintaining social stability. With the consent of the State Council, they can continue to be implemented.
Specific relief policies:
1. High-tech enterprises in high-tech industrial development zones approved by the State Council are subject to income tax at a reduced rate of 15%; Newly established high-tech enterprises shall be exempted from income tax for 2 years from the year of production.
2 rural industries that serve agricultural production before, during and after delivery, namely rural agricultural extension stations, plant protection stations, water pipe stations, forestry stations, animal husbandry and veterinary stations and aquatic products stations. Living stations, weather stations, farmers' professional technical associations and professional cooperatives are temporarily exempt from income tax on the income obtained by providing technical services or services, as well as the income obtained by other urban institutions to carry out technical services or services; Technical achievements transfer, technical training and technical consultation for scientific research units and colleges and universities serving various industries. Income from technical services and technical contracting is temporarily exempted from income tax; Newly established independent accounting enterprises or business units engaged in consulting (including consulting in science and technology, law, accounting, auditing and taxation). ), the information industry and technical service industry shall be exempted from income tax for 2 years from the date of opening; Newly established independent accounting enterprises or business units engaged in transportation, post and telecommunications shall be exempted from income tax in the first year and levied income tax by half in the second year; The newly established independent accountants are engaged in public utilities, commerce, materials industry, foreign trade industry, tourism, warehousing industry, residential service industry, catering industry, education and cultural undertakings. Enterprises or business units engaged in health undertakings may, with the approval of the competent tax authorities, reduce or exempt income tax for two years from the date of opening.
3, enterprises in addition to the products specified in the original design, comprehensive utilization of resources generated in the production process of the enterprise, products produced with the products in the Catalogue of Comprehensive Utilization of Resources as the main raw materials, and building materials products produced by enterprises using bulk coal gangue, slag and fly ash outside the enterprise as the main raw materials are exempt from income tax for five years from the date of production and operation; Enterprises established to treat and utilize the abandoned resources of other enterprises listed in the Catalogue of Comprehensive Utilization of Resources may, with the approval of the competent tax authorities, reduce or exempt income tax 1 year.
4, in the country to determine the "old. Enterprises newly established in underdeveloped areas, marginal areas and poverty-stricken areas may be exempted from income tax for three years with the approval of the competent tax authorities.
5. Income from technology transfer, technical consultation, technical service and technical training related to technology transfer in enterprises and institutions, with an annual net income of less than 300,000 yuan, shall be temporarily exempted from income tax.
6. In case of serious natural disasters such as wind, fire, water and earthquake, with the approval of the competent tax authorities, the enterprise may reduce or exempt its income tax 1 year.
7. Newly established urban employment service enterprises, where the number of urban unemployed exceeds 60% of the total number of employees of the enterprise in that year, may be exempted from income tax for 3 years upon examination and approval by the competent tax authorities; After the expiration of the tax exemption period for labor employment service enterprises, if the newly placed unemployed persons account for more than 30% of the total number of original employees of the enterprise in that year, the income tax may be halved for 2 years upon examination and approval by the competent tax authorities.
8. Factories run by universities and primary and secondary schools are temporarily exempt from income tax.
9. For welfare factories and streets organized by the civil affairs departments, social welfare production units with "four disabled" personnel accounting for more than 35% of the total number of production personnel who do not change production halfway are temporarily exempted from income tax; Where the placement of "four disabled" personnel accounts for more than 10% of the total number of production personnel, and does not reach 35%, the income tax will be levied by half.
10. Township enterprises can reduce the tax payable 10% to subsidize social expenses.
Question 6: What is corporate income tax? What are the components? 1. Enterprise income tax is a tax levied by the state on enterprises according to the Enterprise Income Tax Law of People's Republic of China (PRC).
2. Enterprise income tax is a tax calculated at a certain tax rate based on the pre-tax profit after deducting the reasonable expenses related to income actually incurred by the enterprise from all the income of the enterprise.
3. The calculation formula is as follows:
Payable enterprise income tax = taxable income *25%
Question 7: What can be exempted from corporate income tax? 1. Enterprise Income Tax Law of People's Republic of China (PRC) Article 25 The state gives preferential treatment to enterprises and projects that give key support and encouragement.
The industries and projects supported and encouraged mainly refer to the industries and projects listed in the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Some Preferential Policies for Enterprise Income Tax (Caishui [2008] 1No.): Preferential policies to encourage the development of the software industry and the integrated circuit industry (1) The tax refunded by the software production enterprises after the implementation of the VAT policy is used for the research and development of software products and the expansion of reproduction, and is not regarded as taxable income of enterprise income tax, and enterprise income tax is not levied. (2) The newly established software manufacturing enterprises in China shall be exempted from enterprise income tax in the first and second years from the profit-making year, and the enterprise income tax shall be halved in the third to fifth years. (3) If the key software production enterprises within the national planning layout did not enjoy tax exemption in that year, the enterprise income tax will be levied at the reduced rate of 10%. (4) The employee training fees of software production enterprises can be deducted according to the facts when calculating the taxable income. (5) Software purchased by enterprises and institutions that meet the confirmation conditions of fixed assets or intangible assets can be accounted for according to fixed assets or intangible assets. With the approval of the competent tax authorities, the depreciation or amortization period may be appropriately shortened, with a minimum of 2 years. (6) Integrated circuit design enterprises are regarded as software enterprises and enjoy the relevant enterprise income tax policies of the above-mentioned software enterprises. (7) With the approval of the competent tax authorities, the depreciation period of production equipment of integrated circuit manufacturing enterprises may be appropriately shortened to a minimum of 3 years. (8) Enterprise income tax can be paid at the reduced rate of 15% for integrated circuit manufacturers with an investment of more than 8 billion yuan or integrated circuits with a line width less than 0.25um. Among them, if the operating period exceeds 15, the enterprise income tax will be exempted from the first year to the fifth year, and the enterprise income tax will be halved from the sixth year to the tenth year. (9) Enterprises that produce integrated circuit products with a width less than 0.8 micron (inclusive) shall be exempted from enterprise income tax in the first and second years from the profit-making year, and the enterprise income tax shall be halved in the third to fifth years. Enterprises that have enjoyed the "two exemptions and three reductions" policy of enterprise income tax since the profit-making year will not repeat the provisions of this article. (1 0) From June 65438+ 10/0 to June 20 10, 2008, investors of integrated circuit manufacturing enterprises and packaging enterprises will directly invest the profits after paying enterprise income tax in their own enterprises to increase their registered capital, or start other integrated circuit manufacturing enterprises and packaging enterprises as capital investment. If the reinvestment is less than five years and the investment is withdrawn, the refunded enterprise income tax shall be recovered. From June 65438+1 October1October, 2008 to June 20 10/October, 2008, domestic and foreign economic organizations, as investors, should pay enterprise income tax if they invest their profits after paying enterprise income tax in China as capital to set up integrated circuit manufacturing enterprises, packaging enterprises or software product manufacturing enterprises in the western region, and the operating period is not less than five years. If the reinvestment is less than 5 years and the investment is withdrawn, the refunded enterprise income tax shall be recovered. Two. Article 26 of the Enterprise Income Tax Law of People's Republic of China (PRC), the following income of an enterprise is tax-free income:
(1) Debt interest income;
(two) dividends, bonuses and other equity investment income between qualified resident enterprises;
(3) A non-resident enterprise establishes an institution or place in China, and obtains dividends, bonuses and other equity investment income actually related to the institution or place from the resident enterprise;
(4) Income of qualified non-profit organizations.
The debt interest income mentioned in Item (1) of Article 26 of the Enterprise Income Tax Law refers to the interest income obtained by enterprises that hold government bonds issued by the financial department of the State Council. Dividends, bonuses and other equity investment income between eligible resident enterprises mentioned in Item (2) of Article 26 of the Enterprise Income Tax Law refer to the investment income obtained by resident enterprises directly investing in other resident enterprises. Dividends, bonuses and other equity investment income mentioned in Item (2) and Item (3) of Article 26 of the Enterprise Income Tax Law do not include the investment income obtained by resident enterprises who have continuously held shares that are publicly issued and circulated for less than 12 months.
Qualified non-profit organizations mentioned in Item (4) of Article 26 of the Enterprise Income Tax Law refer to non-profit organizations that meet the requirements at the same time; & gt
Question 8: What does the total income of enterprise income tax include? A: Article 6 of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates that the income obtained by an enterprise from various sources in monetary and non-monetary forms is the total income. Including: (1) income from sales of goods; (2) Income from providing labor services; (3) Income from property transfer; (four) dividends, bonuses and other equity investment income; (5) Interest income; (6) Rental income; (7) Royalty income; (8) Receiving donation income; (9) Other income. Note: The monetary forms of income obtained by enterprises mentioned in Article 12 of the Implementation Regulations of People's Republic of China (PRC) Enterprise Income Tax Law of the State Council, People's Republic of China (PRC) and Article 6 of the Enterprise Income Tax Law include cash, deposits, accounts receivable, notes receivable, bond investment held to maturity and debt exemption. The non-monetary income obtained by an enterprise as mentioned in Article 6 of the Enterprise Income Tax Law includes fixed assets, biological assets, intangible assets, equity investments, inventories, bond investments not to be held until maturity, labor services and related rights and interests. Article 13 The income obtained by an enterprise in non-monetary form as mentioned in Article 6 of the Enterprise Income Tax Law shall be determined according to its fair value. The fair value mentioned in the preceding paragraph refers to the value determined according to the market price. Article 14 The term "income from the sale of goods" as mentioned in Item (1) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by an enterprise from the sale of commodities, products, raw materials, packaging materials, low-value consumables and other inventories. Article 15 The term "income from providing labor services" as mentioned in Item (2) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by an enterprise from labor services such as construction and installation, repair and replacement, transportation, storage and leasing, finance and insurance, post and telecommunications, consulting and brokerage, culture and sports, scientific research, technical services, education and training, catering and accommodation, agency, medical care, community service, tourism, entertainment and processing. Article 16 The term "income from property transfer" as mentioned in Item (3) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by an enterprise from the transfer of fixed assets, biological assets, intangible assets, equity, creditor's rights and other property. Article 17 The income from equity investment, such as dividends and bonuses, mentioned in Item (4) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by an enterprise from the invested entity due to equity investment. Dividends, bonuses and other equity investment income shall be realized according to the date when the investee makes the profit distribution decision, unless otherwise stipulated by the competent financial and tax authorities of the State Council. Article 18 The term "interest income" as mentioned in Item (5) of Article 6 of the Enterprise Income Tax Law refers to the income that an enterprise provides funds to others for use, but does not constitute equity investment, or that others occupy enterprise funds, including deposit interest, loan interest, bond interest, arrears interest and other income. Interest income, according to the date of interest payable by the debtor as agreed in the contract, confirms the realization of income. Article 19 The term "rental income" as mentioned in Item (6) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by an enterprise from providing the right to use fixed assets, packaging materials or other tangible assets. Rental income, according to the date when the lessee should pay the rent as agreed in the contract, the realization of income is confirmed. Article 20 The term "income from royalties" as mentioned in Item (7) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by enterprises from providing the right to use patents, non-patented technologies, trademarks, copyrights and other franchises. Royalty income shall be recognized according to the date when the concessionaire pays the royalties as agreed in the contract. Article 21 The income from accepting donations mentioned in Item (8) of Article 6 of the Enterprise Income Tax Law refers to the monetary assets and non-monetary assets donated by other enterprises, organizations or individuals. Accept the donation income, and confirm the realization of the income according to the date when the donated assets are actually received. Article 22 The term "other income" as mentioned in Item (9) of Article 6 of the Enterprise Income Tax Law refers to other income obtained by an enterprise except the income specified in Items (1) to (8) of Article 6 of the Enterprise Income Tax Law, including enterprise asset surplus income, overdue packaged deposit income, accounts payable that cannot be repaid, accounts receivable recovered after bad debt losses are handled, debt restructuring income, subsidy income, liquidated damages income, exchange gains, etc.
Question 9: What are the wages and salaries of enterprise income tax? Article 34 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates: "Reasonable wages and salary expenses incurred by an enterprise are allowed to be deducted. The wages and salaries mentioned in the preceding paragraph refer to all cash or non-cash labor remuneration paid by an enterprise to its employees in each tax year, including basic wages, bonuses, allowances, subsidies, year-end salary increase, overtime pay and other expenses related to employees' employment or employment. "
The "reasonable wages and salaries" mentioned in Article 34 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) refers to the wages and salaries actually paid by the enterprise to the employees according to the wage and salary system formulated by the shareholders' meeting, the board of directors, the remuneration committee or the relevant management institutions.
Guoshuihan [2009] No.3 clarifies that the "total wages and salaries" mentioned in Articles 40, 41 and 42 of the Implementing Regulations refers to the total wages and salaries actually paid by enterprises in accordance with Article 1 of this Notice, excluding social insurance premiums such as employee welfare funds, employee education funds, trade union funds, old-age insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance, and housing accumulation fund. The salary of state-owned enterprises shall not exceed the limit given by the relevant departments of * * *; The excess shall not be included in the total wages and salaries of the enterprise, nor shall it be deducted when calculating the taxable income of the enterprise.
Question 10: What is the scope of enterprise income tax collection and management in the IRS system?
(1) Central departments, headquarters, trade associations, general associations and mass organizations,
fund
Income tax (including domestic and foreign income) of enterprises, institutions and state-owned enterprises affiliated to the association within and outside the budget established by the above-mentioned enterprises and institutions (including in the form of currency, physical objects, land use rights, intellectual property investment, etc.).
(2) Financial and insurance enterprise income tax, including policy banks, commercial banks and their branches, cooperative banks, urban and rural credit cooperatives and urban and rural credit cooperatives; Insurance companies and their branches, insurance brokerage companies and insurance agencies; Securities companies and their branches, securities trading centers, investment fund management companies and securities registration companies; Enterprise income tax of trust and investment companies, finance companies, financial leasing companies and their branches, financing companies, financing centers, financial futures companies, credit guarantee companies, pawn shops (companies), credit card companies and other financing businesses.
(3) Income tax on state-owned enterprises run by the army (including the Armed Police Force).