The tax standards for enterprise annuities are as follows: 1. For small-scale taxpayers, the value-added tax is levied at 3% of the commodity sales revenue (excluding tax); for general taxpayers, the value-added tax is 17% of the commodity sales revenue (excluding tax)
Calculated by deducting 17% of the purchase amount (excluding tax); 2. For corporate income tax on the total profit, the tax rate for general enterprises is 25%; 3. For small and low-profit enterprises, the annual taxable income does not exceed 1 million yuan,
Corporate income tax is paid at a rate of 20%, and a reduced rate of 25% is included in the taxable income; for the portion exceeding 1 million yuan but not exceeding 3 million yuan, a reduced rate of 50% is included in the taxable income, and the same rate is 20%.
Tax rate payment; 4. The identification criteria for small and micro enterprises are that the annual taxable income of industrial enterprises does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan; the annual taxable income of other enterprises does not exceed 30
Ten thousand yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan.
Preferential tax policies for corporate annuities: 1. Personal income tax preferences: The personal payment portion of corporate annuities is deducted before tax, which reduces the individual's tax burden; 2. Corporate income tax preferences: Corporate annuities paid by companies for employees can be used as costs within a certain amount
Expenses are deducted before tax, which reduces the taxable income of the company; 3. Tax incentives for investment income: No income tax is temporarily levied on the investment income of enterprise annuity funds, which increases the investment income of the fund; 4. Tax incentives for receiving: Enterprise annuities are
Employees receive it when they retire, and personal income tax is levied according to the "instalment payment" method, with a lower tax rate.
To sum up, the tax standards for corporate annuities are determined based on the size and total profits of different taxpayers, including value-added tax and corporate income tax.
For small-scale taxpayers, the value-added tax is levied at 3% of sales revenue; for general taxpayers, it is calculated at 17% of sales revenue minus 17% of the purchase amount.
The general corporate tax rate for corporate income tax is 25%, while small and low-profit enterprises pay a tax rate of 20% or 50% depending on their annual taxable income.
The identification criteria for small and micro enterprises include restrictions on annual taxable income, number of employees, and total assets.
Legal basis: "Notice on Issues Concerning Individual Income Tax on Enterprise Annuities and Occupational Annuities" Article 1 1. Enterprises and public institutions (hereinafter collectively referred to as entities) shall, in accordance with the methods and standards stipulated in relevant national policies, provide income tax for those who hold office or are employed by the unit.
When the unit payment portion of enterprise annuity or occupational annuity (hereinafter collectively referred to as annuity) paid by all employees is included in the personal account, the individual will not pay personal income tax for the time being.
2. The portion of annuity personal contributions paid by an individual in accordance with relevant national policies, which does not exceed 4% of the tax base of the individual’s paid wages, will be temporarily deducted from the individual’s taxable income for the current period.
3. Annuity unit payments and individual payments exceeding the standards stipulated in Items 1 and 2 of Article 1 of this Notice shall be incorporated into the individual’s wages and salaries for the current period, and personal income tax shall be calculated and levied in accordance with the law.
The tax shall be withheld and paid by the unit that establishes the annuity, and shall be declared and paid to the competent tax authority.