Question 1: What taxes do agricultural cooperatives need to pay for planting? Hello, according to the law of farmers' professional cooperatives, it should be "tax relief and key support", but no specific rules are given, so at present, all localities are formulating their own tax policies for farmers' professional cooperatives, so there are great differences between them. Take Shouguang, where farmers' professional cooperatives have developed rapidly, for example, the preferential margin is even greater, and some backward areas simply levy taxes according to small partnership enterprises. Remember that farmers don't have to pay taxes on their own land. Joining cooperatives is to make farmers earn more money, so preferential policies will be implemented sooner or later. You have to go to the local IRS to find out the details. You deserve more rewards for traveling.

Question 2: Does the partnership include farmers' professional cooperatives? number

They are different subjects and do not contain each other.

Partnership enterprises are enterprises and unincorporated organizations.

Farmers' professional cooperatives are not enterprises, but legal persons.

Question 3: Agricultural planting enterprises are exempt from corporate income tax, but do they have to pay personal income tax? How to pay? Article 1 Within the territory of 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.

This law is not applicable to sole proprietorship enterprises and partnership enterprises.

Article 2 Enterprises are divided into resident enterprises and non-resident enterprises.

Resident enterprises mentioned in this Law refer to enterprises established in China according to law, or enterprises established in accordance with the laws of foreign countries (regions) but with actual management institutions in China.

The term "non-resident enterprise" as mentioned in this Law refers to an enterprise established in accordance with the laws of a foreign country (region). Its actual management institution is not in China, but it has institutions and places in China, or it has no institutions and places in China, but it has income from China.

Article 3 A resident enterprise shall pay enterprise income tax on its income from sources inside and outside China.

Where a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place.

If a non-resident enterprise has no institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China.

Article 4 The enterprise income tax rate is 25%.

The tax rate applicable to non-resident enterprises obtaining the income specified in the third paragraph of Article 3 of this Law is 20%.

Chapter II Taxable Income

Article 5 The taxable income is the balance of the total income of an enterprise in each tax year after deducting non-taxable income, tax-free income, various deductions and losses allowed to be made up in previous years.

Article 6 The income in monetary form and non-monetary form obtained by an enterprise from various channels shall be the total income. Including:

(1) Revenue from the sale of commodities;

(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.

Article 7 The following incomes in the total income are non-taxable income:

(1) financial allocation;

(two) administrative fees and * * * funds collected according to law and incorporated into financial management;

(3) Other non-taxable income as stipulated by the State Council.

Article 8 Reasonable expenses related to income actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income.

Article 9 If the public welfare donation expenditure incurred by an enterprise is less than 65,438+02% of the total annual profit, it may be deducted when calculating the taxable income.

Article 10 When calculating taxable income, the following expenses shall not be deducted: (1) dividends, bonuses and other equity investment income paid to investors;

(2) enterprise income tax;

(3) tax late fees;

(four) fines, fines and confiscation of property losses;

(5) Donation expenditures other than those specified in Article 9 of this Law;

(6) sponsorship expenditure;

(7) Unapproved reserve expenditure;

(eight) other expenses unrelated to income.

Article 11 The depreciation of fixed assets calculated by an enterprise according to regulations shall be deducted when calculating the taxable income.

The following fixed assets shall not be depreciated:

(1) Fixed assets other than houses and buildings that have not been put into use;

(2) Fixed assets leased in the form of operating lease;

(3) Fixed assets leased by means of financial leasing;

(4) Fixed assets that have been fully depreciated and still continue to be used;

(5) Fixed assets unrelated to business activities;

(6) Land separately priced and accounted for as fixed assets;

(seven) other fixed assets that cannot be deducted from depreciation.

Article 12 The amortization expenses of intangible assets calculated by an enterprise in accordance with regulations shall be deducted when calculating taxable income.

Amortization expense deduction shall not be calculated for the following intangible assets:

(1) Intangible assets whose self-development expenses have been deducted when calculating taxable income;

(2) Self-created goodwill;

(3) Intangible assets unrelated to business activities;

(4) Other intangible assets that cannot be deducted from amortization expenses.

Article 13 When calculating the taxable income, the enterprise shall issue. & gt

Question 4: Farmers' professional cooperatives declare zero declaration. What items did this newspaper report? Five points. Farmers' professional cooperatives declare zero tax rate. This newspaper reports on value-added tax and income tax.

Extended reading:

Taxpayers and withholding agents registered with the tax authorities have no taxable behavior in the current period. In accordance with the provisions of national tax laws, administrative regulations and rules, zero declaration procedures shall be handled with the tax authorities and no taxable items shall be indicated in the current period.

During the period of tax declaration (for example, the period of 165438+ 10 is 65438+ 10), there is no taxable income (sales) and no taxable amount at the same time, which is called zero declaration.

Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process. From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added.

Value-added tax is a tax levied on the value-added of units and individuals who sell goods or provide processing, repair and replacement services and import goods. Value-added tax has become one of the most important taxes in China, accounting for more than 60% of all taxes in China, and it is the largest tax. Value-added tax is collected by the State Taxation Bureau, and 75% of tax revenue comes from the central government and 25% from local governments. The import value-added tax is collected by the customs, and all the taxes are the central fiscal revenue.

In practice, it is difficult to accurately calculate the added value or additional value of commodities in the process of production and circulation. Therefore, China also adopts the method of tax deduction, which is a widely used method in the world. That is, according to the sales of goods or services, the sales tax is calculated at the prescribed tax rate, and then the value-added tax paid when obtaining goods or services is deducted, that is, the input tax, and the difference is the taxable amount of the value-added part. This calculation method embodies the principle of taxation according to value-added factors.

Enterprise income tax is a tax levied on the production and operation income and other income of domestic-funded enterprises and business units in China. The scope of taxpayers is greater than enterprise income tax. Corporate income tax payers are all domestic-funded enterprises or other organizations that implement independent economic accounting in People's Republic of China (PRC), including the following six categories: (1) state-owned enterprises; (2) Collective enterprises; (3) private enterprises; (4) Joint ventures; (5) Joint-stock enterprises; (six) other organizations with production and operation income and other income. 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.

Enterprise income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other income-generating organizations within the territory of People's Republic of China (PRC). As a taxpayer of enterprise income tax, he should pay enterprise income tax in accordance with the Enterprise Income Tax Law of People's Republic of China (PRC). Except for sole proprietorship enterprises and partnerships.

The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises. The number of high-tech enterprises that need to be supported by the state is 15%, that of small-scale low-profit enterprises is 20%, and that of non-resident enterprises is 20%.

Payable enterprise income tax = current taxable income * applicable tax rate

Taxable income = total income-deductible item amount

Question 5: The following units are not taxpayers of enterprise income tax: (BCD) A limited liability company B sole proprietorship enterprise C individual industrial and commercial households D partnership enterprise. The answer is correct. According to the Enterprise Income Tax Law of People's Republic of China (PRC), BCD stipulates: Enterprise income tax payers: Enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax in People's Republic of China (PRC) and pay enterprise income tax in accordance with the provisions of this law. This law is not applicable to sole proprietorship enterprises and partnership enterprises.

Question 6: What is the difference between farmers' professional cooperatives and corporate enterprises? 1. was established for different purposes. Farmers' professional cooperatives aim at serving members and seeking the common interests of all members, not for profit; Enterprises, on the other hand, pursue the maximization of enterprise interests.

2. Different themes. Farmers are the main members of farmers' professional cooperatives; However, companies, partnerships and sole proprietorships do not make special provisions on the identity of investors.

3. Customers are different. Farmers' professional cooperatives mainly serve their members, providing pre-,mid-and post-natal services such as technology, information, purchase of means of production and sales, processing, transportation and storage of agricultural products. However, enterprises generally do not have so-called internal services, and the service target is mainly to face the market public.

4. The property relationship is different. The property of farmers' professional cooperatives is quantified to individuals according to shares and credited to members' accounts. In joint-stock enterprises, the capital contribution of shareholders constitutes the property of the enterprise, and the property of the enterprise is not quantified to the name of shareholders according to the shares.

5. The withdrawal mechanism has different effects on the assets of legal persons. Members of farmers' professional cooperatives are free to join and quit voluntarily. When a member withdraws, he can take away the capital contribution made at the time of joining and the property share formed by the provident fund recorded in his account. Shareholders who join the enterprise can only quit by transferring shares (there are special provisions for capital reduction, such as paying off debts or providing guarantees). If no one is willing to accept your transferred shares, you can't quit at all. This kind of withdrawal will generally not bring about the reduction of corporate assets.

6. Different status. Members of farmers' professional cooperatives have equal status and practice democratic management. Joint-stock enterprises take shares held by shareholders as the cornerstone of decision-making.

7. Different distribution methods. The surplus of farmers' professional cooperatives is mainly returned in proportion to the transaction volume between members and farmers' professional cooperatives. The basis of surplus distribution is the use of services provided by cooperatives by members, that is, "returning surplus according to patronage". The profits of ordinary enterprises are "share dividends".

Question 7: What kind of enterprise income tax returns should agricultural cooperatives fill out? According to the law of farmers' professional cooperatives, it should be "tax reduction and key support", but no specific rules are given, so at present, all localities are formulating their own tax policies for farmers' professional cooperatives, so there are great differences between them. Take Shouguang, where farmers' professional cooperatives have developed rapidly, for example, the preferential margin is even greater, and some backward areas simply levy taxes according to small partnerships. Remember that farmers don't pay taxes on their own land. Joining cooperatives is to make farmers earn more money, so preferential policies should be implemented sooner or later. You have to be brave enough to know the specific situation in the local national tax, and you should be rewarded for going a few more times.

Question 8: What taxes do agricultural fertilizer plants have to pay? State Taxation Administration of The People's Republic of China, Ministry of Finance, Notice on Exempting Value-added Tax on Organic Fertilizer Products. : Caishui [2008] No.056 Caishui [2008] No.56 State Taxation Bureaus of all provinces, autonomous regions and municipalities directly under the Central Government and Finance Bureau of Xinjiang Production and Construction Corps: With the approval of the State Council, the relevant VAT policies for organic fertilizer products are hereby notified as follows: 1. As of June 1 2008, the production, sale, wholesale and retail of organic fertilizer products by taxpayers will be exempted. Two, enjoy the above tax exemption policy of organic fertilizer products refers to organic fertilizer, organic and inorganic compound fertilizer and biological organic fertilizer. (1) Organic fertilizer refers to a carbonaceous substance derived from plants and/or animals and applied to soil, whose main function is to provide plant nutrition. (2) Organic-inorganic compound fertilizer refers to a compound fertilizer containing a certain amount of organic fertilizer made by mixing and/or combining organic and/or inorganic fertilizers. (3) Bio-organic fertilizer refers to a kind of fertilizer which has the functions of both microbial fertilizer and organic fertilizer, and consists of microorganisms with specific functions and organic substances mainly derived from animal and plant residues (such as livestock manure, crop straws, etc.). ) and harmless treatment and decomposition. Three. Taxpayers who enjoy the tax exemption policy, according to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax (the State Council Order [1993]No. 134) and the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (Cai Fa Zi [1993] No.38), shall not be exempted from tax. (This clause has been abolished or invalidated) 4. Taxpayers selling duty-free organic fertilizer products shall issue ordinary invoices in accordance with regulations, and shall not issue special invoices for value-added tax. Five, taxpayers apply for exemption from value-added tax, should provide the following information to the competent tax authorities, who can not provide, not tax exemption. (1) taxpayers who produce organic fertilizer products. 1. A copy of the fertilizer registration certificate within the validity period approved and issued by the Ministry of Agriculture or the administrative department of agriculture of the province, autonomous region or municipality directly under the Central Government, and show the original. 2. The original report on the quality and technical inspection of organic fertilizer products within one year issued by the fertilizer product quality inspection institution. The fertilizer product quality inspection institution that issues the report must pass the relevant qualification certification. 3 in the provinces, autonomous regions and municipalities directly under the central government to sell organic fertilizer products, but also to provide the original documents of the provincial agricultural administrative departments for the record. (2) Taxpayers who wholesale or retail organic fertilizer products. 1. Copy of fertilizer registration certificate within the validity period provided by the manufacturer. 2. The original product quality and technical inspection report provided by the manufacturer. 3 in the provinces, autonomous regions and municipalities directly under the central government to sell organic fertilizer products, but also to provide a copy of the provincial agricultural administrative department for the record. Six, the competent tax authorities should strengthen the follow-up management of taxpayers who enjoy the policy of exemption from value-added tax, and verify the operation of enterprises from time to time. If the fertilizer registration certificate, product quality and technical inspection report and filing certificate provided by the verification are invalid, the tax exemption qualification will be stopped and the tax will be resumed according to the regulations. Please follow it. On April 29th, 2008, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and Ministry of Finance copied: Ministry of Agriculture, General Administration of Customs, Office of Financial Ombudsman of Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans. Government /...48 Relevant documents: Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and Ministry of Finance on the announcement of some abolished and invalid value-added products. ...

Question 9: How to register the industrial and commercial department and its tax rate industrial and commercial department as individual industrial and commercial households, and apply for business licenses according to the business license procedures of individual industrial and commercial households: 1. Apply for a business license in accordance with the Regulations on Individual Industrial and Commercial Households and the Measures for the Administration of Registration of Individual Industrial and Commercial Households; 2. Handling the application form for industrial and commercial registration of individual industrial and commercial households signed by the operators; 2, a copy of the operator's ID card (copy of the front and back); 3. Certificate of use of business premises: If individual industrial and commercial households use their own premises as business premises, they shall submit a copy of the property right certificate of their own premises; If renting another person's house, a copy of the lease agreement and the property right certificate shall be submitted; If the property right certificate of the business premises cannot be submitted, the relevant certificates that the market organizer, various development zone management committees and village neighborhood committees approved by * * agree to engage in business activities in the premises can be submitted; If a general uses real estate as a residence, he shall submit a copy of the military real estate lease license. If the house is changed into a business house, if it is an urban house, it shall also submit the registration schedule-the registration form of residence (business premises) and the certificate issued by the local residents' committee (or owners' committee) that the interested owners agree to change the house into a business house; Non-urban housing, submit the relevant proof of local regulations; 4. If there are items in the business scope for application for registration that must be approved by laws, administrative regulations and the State Council decisions, a copy of the relevant license certificate or approval document shall be submitted; 5. Notice of pre-approval of individual industrial and commercial households (if there is no name or the business scope does not involve pre-licensing matters, it is not necessary to submit the Application for Pre-approval of Individual Industrial and Commercial Households); 6. If an agent is entrusted, the certificate of entrusted agent signed by the operator and a copy of the ID card of entrusted agent shall also be submitted. Note: 1. Where the applicant applies for registration as a family business, the organizer shall register as a business operator, and all family members involved in the business shall sign and confirm in the business operator signature column of the Application for Business Registration of Individual Industrial and Commercial Households. Submit a copy of the household registration book or marriage certificate as proof of kinship of family members; At the same time, submit copies of ID cards of other family members involved in the operation, and record the factory name and ID number; Individual industrial and commercial households applying for industrial and commercial registration by Hongkong and Macao residents, farmers in Taiwan Province Province and residents in Taiwan Province Province. 2. The application form and other application materials submitted shall be A4 paper; 3, the above did not indicate the copy, should be submitted to the original; If a copy is submitted, it shall be marked as "consistent with the original" and signed by the individual industrial and commercial operators or their entrusted agents; 4, according to the statutory conditions and procedures, need to verify the substance of the application materials, according to the law to verify. Three. Procedure of application-acceptance-examination-decision 4. If the application materials for the processing period are complete and conform to the statutory form, the business license shall be obtained within two working days from the date of receiving the acceptance notice. Five, free.

Basic taxes and tax rates in taxation:

1, value-added tax (the tax rate for small-scale taxpayers is 3%,)

Or business tax (the tax rate is 3%-20%, depending on the experience item)

2. Urban construction tax (VAT+business tax+consumption tax) * applicable tax rate, in which the applicable tax rate is 7% in the urban area where the taxpayer is located, 5% in counties, towns and large and medium-sized industrial and mining enterprises, and 1% in counties, towns and cities.

3. Additional tax on education expenses (VAT+business tax+consumption tax) *3%

4. Additional tax payable for local education (VAT+business tax+consumption tax) *2%

5, water conservancy construction fund (according to the sales revenue of 0. 1% extraction and payment)

6. Personal income tax

7. Stamp duty is 0.3‰ of the purchase and sale amount.

8. Vehicle and vessel use tax

9. Property tax

10, land use tax

Question 10: Is there any restriction on the registered capital of a partnership? I. Comparison of relevant laws and regulations

1, partnership enterprise law

Article 2 The term "partnership enterprise" as mentioned in this Law refers to the general partnership enterprise and limited partnership enterprise established in China by natural persons, legal persons and other organizations in accordance with this Law.

A general partnership consists of general partners, who are jointly and severally liable for the debts of the partnership. Where this Law has special provisions on the liability form of general partners, such provisions shall prevail.

Limited partnership consists of general partner and limited partner. The general partner shall be jointly and severally liable for the debts of the partnership, and the limited partner shall be liable for the debts of the partnership to the extent of the capital contribution subscribed.

Article 14 To establish a partnership enterprise, the following conditions shall be met:

(1) There are more than two partners. Partners who are natural persons shall have full capacity for civil conduct;

(2) Having a written partnership agreement;

(3) The amount of capital contribution subscribed or paid by the partners;

(4) Having the name of the partnership enterprise and the place of production and business operation;

(5) Other conditions stipulated by laws and administrative regulations.

Article 17 Partners shall fulfill their capital contribution obligations in the manner, amount and payment period agreed in the partnership agreement.

2. Company Law

Article 26 The registered capital of a limited liability company is the capital contribution subscribed by all shareholders registered with the company registration authority. The initial capital contribution of all shareholders of the company shall not be less than 20% of the registered capital, nor less than the statutory minimum registered capital, and the rest shall be fully paid by shareholders within two years from the date of establishment of the company; Among them, the investment company can pay in full within five years.

The minimum registered capital of a limited liability company is RMB 30,000. Where laws and administrative regulations have higher provisions on the minimum registered capital of a limited liability company, those provisions shall prevail.

Two. Comparison of Related Legal Concepts —— Contribution, Registered Capital and Registered Capital

Contribution: [Providing funds] Contribution, also called "contribution". Take out money; Donate. Capital contribution is the most basic obligation of enterprise investors, but different types of enterprises have different ways, amounts and deadlines of capital contribution.

Registered capital: the registered capital of a company refers to the amount of capital registered by the company in the registration authority, also known as legal capital. Registered capital has two meanings: First, registered capital in common law system is authorized capital or approved capital, which is the amount of capital that the company has the right to issue. One of the purposes of determining authorized capital or approved capital is registration. Generally speaking, the amount of registered capital is less than the issued capital and less than the paid-in capital; Second, the registered capital of countries that implement the statutory capital system is completely different from that of western countries. It is also the capital that the company has the right to issue as stated in the articles of association, but the company must actually issue it in full. The company can register with the registration authority only after it has paid off its capital contribution and been verified by a statutory capital verification institution. The registered capital is completely consistent with the issued capital and paid-in capital.

It is generally believed that registered capital and registered capital have the following differences:

(1) The registered capital reflects the management right of the enterprise; Registered capital reflects the company's legal person property rights, and all the capital invested by shareholders shall not be withdrawn, and the company shall exercise the property rights.

(2) The registered capital is the sum of the actual assets of the enterprise, and the registered capital is the sum of the capital contribution paid by investors.

(3) The registered capital increases or decreases with the increase or decrease of the actual capital, that is, when the actual capital of an enterprise increases or decreases by more than 20% compared with the registered capital, it shall be registered for change. Without legal procedures, the registered capital shall not be increased or decreased at will.

According to the Company Law, the registered capital of a company must be verified by a statutory capital verification institution, which is a legal document indicating the registered capital of the company.

3. The Partnership Enterprise Law only stipulates the requirements for the mode of investment of the partnership enterprise, but does not stipulate the registered capital, investment period and minimum amount.

Looking at the above-mentioned laws, it is not difficult to find that the Partnership Enterprise Law only generally stipulates the obligations and methods for partners to make capital contributions, and partners should fulfill their capital contribution obligations in the manner, amount and payment period agreed in the partnership agreement, instead of stipulating that all partners must register their capital contribution (registered capital), minimum amount and capital contribution period in the company registration authority as in the Company Law, which is one of the remarkable differences between a partnership enterprise and a company. However, under the habitual thinking of the conditions for the establishment of a company, this difference is somewhat difficult to understand.

Generally engaged in life >>