That is, when calculating the paid enterprise income tax, the total profit of the enterprise is * 15%.
The base is the total profit or taxable income.
Supplementary information:
1, high-tech enterprises, when you pay enterprise income tax, the income tax rate of general enterprises is 25%, and that of high-tech enterprises is 15%. If it is paid in advance quarterly, the base is the total profit on the profit statement of the enterprise.
If it is annual settlement, it is calculated on the basis of accounting profit and the taxable income after tax adjustment.
The income of enterprise income tax is 10% tax reduction, and the preliminary calculation is based on the total profit realized by your company.
2. The tax reduction or exemption of high-tech enterprises from the tax rate of 25% to the tax rate of 15% refers to the enterprise income tax. 2. There are two ways to collect enterprise income tax: audit collection and verification collection. (1) Approved collection, and income tax shall be paid according to income.
Calculation formula: income tax payable = total income * approved fixed proportion * income tax rate (2) audit and collection, and pay income tax according to profits. Calculation formula: Income tax payable = total profit * income tax rate 3. Income tax rate: (1) The general enterprise income tax rate is 25%; (2) The enterprise income tax shall be levied at a reduced rate of 20% for qualified small-scale enterprises with low profits.
(3) Enterprise income tax shall be levied at the reduced rate of 15% for high-tech enterprises that need special support from the state. & nbsp3,3 To sum up, the income tax should be calculated according to the collection method of high-tech enterprise income tax. (1) If the high-tech enterprise belongs to the approved collection method, the income tax payable = 2 billion * approved tax rate * 15% (2) If the high-tech enterprise belongs to the audit collection method, the income tax payable = total profit * 15%.
4. Calculation method of enterprise income tax
The basic calculation formula of enterprise income tax is:
Income tax payable = taxable income × tax rate-tax relief-tax credit
Taxable income = total income-taxable income-tax-free income-various deductions-allowed to make up for the losses of previous years.
(1) Calculation of taxable income
1. The income obtained by enterprises from various channels in monetary and non-monetary forms is the total income.
Among them: income from sales of goods; Income from providing labor services; Income from property transfer; Income from equity investment such as dividends and bonuses; Interest income; Rental income; Royalty income; Accept donation income; Other income.
2. Non-taxable income in total income includes: financial allocation; Administrative fees and government funds collected according to law and incorporated into financial management; Other non-taxable income stipulated by the State Council.
3. The tax-free income of enterprises includes: debt interest income; Dividends, bonuses and other equity investment income between qualified resident enterprises; Non-resident enterprises set up institutions and places in China, and obtain dividends, bonuses and other equity investment income actually related to the institutions and places from resident enterprises; Income of qualified non-profit organizations.
4. Various deductions
(1) Cost refers to the sales cost, sales expenses, operating expenses and other expenses incurred by an enterprise in the process of production and operation.
(2) Expenses refer to the sales expenses, management expenses and financial expenses incurred by an enterprise in its production and business activities.
(3) Taxes refer to all taxes and surcharges actually incurred by an enterprise except the deductible enterprise income tax and value-added tax.
(4) Loss refers to the loss caused by force majeure factors such as inventory loss, damage, scrapping, transfer of property, bad debt loss and natural disasters in the production and business activities of an enterprise.