Question 1: What is corporate income tax and what does it include? Corporate income tax is a tax levied on an enterprise's production and operation income and other income.

The current "Enterprise Income Tax Law of the People's Republic of China" stipulates: "Within the territory of the People's Republic of China, enterprises and other organizations that obtain income (hereinafter collectively referred to as enterprises) are subject to enterprise income tax. Taxpayers shall pay corporate income tax in accordance with the provisions of this Law. ”

The corporate income tax rate is a proportional rate of 25%.

The taxable object of corporate income tax is the income obtained by taxpayers. Including income from the sale of goods, income from the provision of services, income from the transfer of property, income from dividends, interest, rental income, income from royalties, income from donations and other income.

Question 2: What is the summary taxation of corporate income tax? Summary taxation of corporate income tax

Release time: 2007-11-09 16:37:11 Font: Large, Medium, Small

(1) Basic regulations

The following enterprises can apply for consolidated taxation in accordance with regulations:?

1. 120 large-scale pilot enterprise groups determined by the State Council;?

2. Enterprise groups approved by the State Council to implement pilot enterprise group policies and consolidated tax policies;

3. Railway operations and civil aviation transportation stipulated in the "Provisional Regulations of the People's Republic of China on Enterprise Income Tax" and its implementation rules , postal, telecommunications companies and financial and insurance companies (including securities and other non-bank financial institutions);?

4. Pilot enterprise groups for cultural system reform;?

5. Consolidated tax payment enterprises A surviving enterprise with the nature of a group after restructuring. ?

6. Non-independent accounting branches shall pay taxes uniformly at the place of accounting in accordance with the relevant provisions of the "Interim Regulations of the People's Republic of China on Enterprise Income Tax" and its implementation rules. If there is a dispute over the place of accounting, it will be handled on a case-by-case basis:?

1. If the head office and branch offices are all within the scope of one province, the provincial tax authorities shall specify the location of the tax declaration;

2 , If the head office or branch office crosses provinces or cities, the State Administration of Taxation shall specify the location of tax declaration.

(Based on the notice of the State Administration of Taxation on regulating the scope of consolidated corporate income tax payment, Guo Shui Han [2006] No. 48)

(2) The provisions of consolidated taxation of chain operations are based on the provisions of the "China According to the relevant provisions of the Interim Regulations of the People's Republic of China on Enterprise Income Tax and the "Implementation Rules of the Interim Regulations of the People's Republic of China on Enterprise Income Tax", for direct-operated stores established across regions by domestic chain enterprises within the province, all direct-operated stores established under the leadership of the headquarters If the enterprise operates in a unified manner, is networked with the computer at the headquarters, and implements unified procurement and distribution, unified accounting, and unified standardized management by the headquarters, and does not have a bank settlement account or prepare financial statements and account books, the headquarters shall uniformly pay corporate income tax to the local competent tax authority. . In accordance with the relevant provisions of the "Income Tax Law of the People's Republic of China on Foreign Investment and Foreign Enterprises" and the "Implementing Rules of the Income Tax Law of the People's Republic of China on Foreign Investment and Foreign Enterprises", for foreign-invested enterprises engaged in cross-regional chain operations , the head office shall uniformly pay corporate income tax to the local competent tax authority.

According to the notice of the Ministry of Finance and the State Administration of Taxation on tax issues related to chain operating enterprises, Finance and Taxation [2003] No. 1

Question 3: What taxes does income tax include? 1. Value-added tax is an extra-price tax that is calculated through the third-level subjects under "Tax Payable - Value-Added Tax Payable" and is not included in the accounting series of the company's revenue, costs, and profits.

2. Corporate income tax is calculated and paid based on taxable income (profit after tax adjustment).

Profit = main business income - main business cost - main business taxes and other additional business income - other business expenses - operating expenses - administrative expenses - financial expenses investment income non-operating income - non-operating expenses .

Taxable income = Increase in profit tax adjustment - Decrease in tax adjustment

3. Applicable tax rate issue: Taxable income (profit after tax adjustment) is within 30,000 yuan 18 is applicable to those within 30,000 yuan to 100,000 yuan, 27 is applicable to those above 100,000 yuan, and 33 is applicable to those above 100,000 yuan.

Question 4: What are the tax preferences for corporate income tax? Personal opinion:

1. According to Chapter 4 of the "Enterprise Income Tax Law of the People's Republic of China": Tax Preferences

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Article 25 The state shall provide preferential corporate income tax to industries and projects that are supported and encouraged to develop.

Article 26 The following income of an enterprise is tax-free income:

(1) Interest income from national debt;

(2) Among qualified resident enterprises Dividends, bonuses and other equity investment income;

(3) Non-resident enterprises that have established institutions or places in China obtain dividends, bonuses and other rights and interests from resident enterprises that are actually connected with the institutions or places. Investment income;

(4) Income of qualified non-profit organizations.

Article 27 The following income of an enterprise can be exempted from or reduced from corporate income tax:

(1) Income from agriculture, forestry, animal husbandry, and fishery projects;

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(2) Income from investment and operation of public infrastructure projects supported by the state;

(3) Income from qualified environmental protection, energy and water conservation projects;

(4) Income from qualified technology transfer;

(5) Income specified in paragraph 3 of Article 3 of this Law.

Article 28 Qualified small and low-profit enterprises shall be levied corporate income tax at a reduced rate of 20%.

High-tech enterprises that need key support from the state are levied a corporate income tax at a reduced rate of 15%.

Article 29 The self-government organs of ethnic autonomous areas may decide to reduce or exempt the local share of the corporate income tax payable by enterprises in their own ethnic autonomous areas. If an autonomous prefecture or autonomous county decides to reduce or exempt taxes, it must be submitted to the People's Government of the province, autonomous region, or municipality directly under the Central Government for approval.

Article 30 The following expenditures of an enterprise can be deducted in addition when calculating taxable income:

(1) Research on the development of new technologies, new products, and new processes Development costs;

(2) Wages paid for the resettlement of disabled persons and other employed persons encouraged by the state.

Article 31 If a venture capital enterprise engages in venture capital investment that needs to be supported and encouraged by the state, it can deduct a certain proportion of the investment amount from its taxable income.

Article 32 If an enterprise’s fixed assets really need to be depreciated at an accelerated rate due to technological progress or other reasons, the depreciation period may be shortened or depreciation may be accelerated.

Article 33 The income earned by an enterprise from comprehensive utilization of resources to produce products that comply with national industrial policies may be deducted from the income when calculating taxable income.

Article 34 The amount of investment invested by enterprises in purchasing special equipment for environmental protection, energy and water conservation, production safety, etc. can be tax deducted according to a certain proportion.

Article 35 The specific measures for tax incentives stipulated in this Law shall be prescribed by the State Council.

Article 36 Based on the needs of national economic and social development, or if there is a significant impact on the business activities of enterprises due to emergencies or other reasons, the State Council may formulate special preferential corporate income tax policies and report them to the National People's Representative Recorded by the Standing Committee of the General Assembly.

2. According to Chapter 4 of the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China": Tax Preferences

Article 82 Article 26 of the Enterprise Income Tax Law The interest income from treasury bonds mentioned in item (1) refers to the interest income obtained by enterprises from holding treasury bonds issued by the financial department of the State Council.

Article 83 Dividends, dividends and other equity investment income between qualified resident enterprises as mentioned in Article 26 (2) of the Enterprise Income Tax Law refers to direct investment by resident enterprises Investment income obtained from other resident enterprises. Dividends, dividends and other equity investment income referred to in Items (2) and (3) of Article 26 of the Enterprise Income Tax Law do not include those obtained from holding publicly issued and listed stocks of resident enterprises for less than 12 months. Investment income.

Article 84 The qualified non-profit organizations mentioned in Item (4) of Article 26 of the Enterprise Income Tax Law refer to organizations that meet the following conditions at the same time:

(1) Fulfill the registration procedures for non-profit organizations in accordance with the law;

(2) Engage in public welfare or non-profit activities;

(3) The income obtained shall not be used for anything related to the organization Except for reasonable and reasonable expenditures, all of them shall be used for public welfare or non-profit undertakings registered and approved or stipulated in the articles of association;

(4) The property and its profits shall not be used for distribution;

(5) In accordance with the registration verification or the articles of association, the remaining property after the cancellation of the organization is used for public welfare or non-profit purposes, or is donated by the registration management authority to an organization with the same nature and purpose as the organization, and announced to the public;

(6) The investor does not retain or enjoy any property invested in the organization...gt;gt;

Question 5: What are exempt from corporate income tax? Corporate Income Tax Regulations The principle stipulates two tax reduction and exemption benefits:

First, enterprises in ethnic regional autonomous areas that need care and encouragement can, with the approval of the provincial people's government, implement regular tax reductions or exemptions;

Second, enterprises that are granted tax reductions and exemptions by laws, administrative regulations and relevant provisions of the State Council shall implement them in accordance with the regulations. Among the preferential income tax policies before the tax system reform, those with strong policy nature, large impact, and conducive to economic development and maintenance of social stability can continue to be implemented with the consent of the State Council.

Specific reduction and exemption policies:

1. High-tech enterprises in high-tech industrial development zones approved by the State Council are levied income tax at a reduced rate of 15%; newly established high-tech enterprises Starting from the year of production, income tax will be exempted for 2 years.

2. For industries in rural areas that serve pre-production, mid-production and post-production services for agricultural production, that is, rural agricultural technology extension stations, plant protection stations, water pipe stations, forestry stations, animal husbandry and veterinary stations, and aquatic product stations . Income derived from technical services or labor services provided by biomass stations, meteorological stations, farmers’ professional technical associations, and professional cooperatives, as well as income derived from technical services or labor services provided by other various urban institutions, are temporarily exempt from income tax. ; Serving technological achievement transfer, technical training, and technical consultation for scientific research units and colleges and universities in various industries. Technology *** income obtained from technical services and technology contracting is temporarily exempt from income tax; newly established independent accounting consulting industries (including technology, law, accounting, auditing, taxation and other consulting industries), information industry, and technical service industries Enterprises or business units that are engaged in transportation, postal and telecommunications industries are exempted from income tax for 2 years from the date of business opening; newly established enterprises or business units that are engaged in transportation, postal and telecommunications industries with independent accounting are exempt from income tax for the first year from the date of business opening. Income tax will be halved in the second year; for newly established companies engaged in public utilities, commerce, materials industry, foreign trade, tourism, warehousing, resident services, catering, education and cultural undertakings with independent accounting. Enterprises or operating units in the health sector may, upon approval by the competent tax authorities, enjoy a reduction or exemption from income tax for two years from the date of business opening.

3. In addition to the products stipulated in the original design, the enterprise comprehensively utilizes the resources generated in the production process of the enterprise and the resources in the "Comprehensive Utilization Catalog" as the main raw materials for the production of products, as well as the enterprise's use of the products. Income from bulk coal gangue, slag, and fly ash used as the main raw materials for the production of building materials products outside the enterprise shall be exempted from income tax for 5 years from the date of production and operation; for disposal and utilization of waste from other enterprises, it shall be included in the "Comprehensive Utilization Catalog of Resources" Enterprises established with sufficient resources may, with the approval of the competent tax authorities, enjoy a reduction or exemption from income tax for one year.

4. Newly established enterprises in the "old, young, border and poor" areas determined by the state can have income tax reduced or exempted for 3 years with the approval of the competent tax authorities.

5. If the annual net income from technology transfer by enterprises and institutions, as well as the income from technical consulting, technical services, and technical training related to technology transfer that occur during the technology transfer process, is less than 300,000 yuan, Temporarily exempt from income tax.

6. If an enterprise encounters serious natural disasters such as wind, fire, water, earthquake, etc., with the approval of the competent tax authority, the income tax can be reduced or exempted for one year.

7. Newly established urban labor and employment service enterprises that place more than 60 unemployed people in urban areas that year will be exempted from income tax for 3 years upon review and approval by the competent tax authorities; labor and employment service enterprises After the tax exemption period expires, if the newly placed unemployed people account for more than 30 of the total number of original employees of the enterprise that year, the income tax can be reduced by half for 2 years with the review and approval of the competent tax authorities.

8. Factories run by colleges and universities and primary and secondary schools are temporarily exempt from income tax.

9. Welfare factories run by the civil affairs department and social welfare production units in the streets that are not transferred halfway, where the number of people with "four disabilities" accounts for more than 35% of the total production staff, will be temporarily exempted from income tax; If the proportion of people with "four disabilities" in the total number of production personnel exceeds 10 but does not reach 35, income tax will be halved.

10. Township enterprises can reduce the tax payable by 10% to subsidize social expenses.

Question 6: What is corporate income tax? What are its components? 1. Corporate income tax is a tax levied by the state on enterprises in accordance with the "Enterprise Income Tax Law of the People's Republic of China".

2. Corporate income tax is a tax calculated at a certain tax rate based on the pre-tax profits of the enterprise after deducting the actual reasonable expenditures related to obtaining the income from the total income of the enterprise.

3. The calculation formula is as follows:

The amount of corporate income tax payable = the amount of taxable income * 25

Question 7: What types of corporate income tax can be reduced or reduced? , Article 25 of the "Enterprise Income Tax Law of the People's Republic of China" stipulates that the state shall provide preferential corporate income tax to industries and projects that are supported and encouraged to develop.

The industries and projects that focus on supporting and encouraging development refer to the industries and projects listed in the Notice of the Ministry of Finance and the State Administration of Taxation on Several Preferential Policies for Enterprise Income Tax (Finance and Taxation [2008] No. 1): Regarding Encouraged Software Preferential policies for the development of industrial and integrated circuit industries (1) The taxes refunded by software production enterprises when implementing the VAT refund policy shall be used by the enterprises to research and develop software products and expand reproduction, and shall not be regarded as taxable income for corporate income tax, and shall not be regarded as taxable income for corporate income tax. Corporate income tax is levied. (2) After identification, newly established software manufacturing enterprises in my country will be exempted from corporate income tax in the first and second years starting from the profit-making year, and will be levied at a 50% reduction in corporate income tax from the third to fifth years. (3) Key software manufacturing enterprises within the national planning layout that do not enjoy tax exemptions in the current year will be levied a corporate income tax at a reduced rate of 10%. (4) Staff training expenses of software production enterprises can be deducted based on the actual amount incurred when calculating taxable income. (5) Software purchased by enterprises and institutions that meets the conditions for recognition of fixed assets or intangible assets can be accounted for as fixed assets or intangible assets. Upon approval by the competent tax authorities, the depreciation or amortization period can be appropriately shortened, and the minimum period can be 2 years.

(6) Integrated circuit design enterprises are regarded as software enterprises and enjoy the relevant corporate income tax policies of the above-mentioned software enterprises. (7) The depreciation period of production equipment of integrated circuit manufacturing enterprises can be appropriately shortened to a minimum of 3 years upon approval by the competent tax authorities. (8) Integrated circuit manufacturing enterprises with investment exceeding RMB 8 billion or integrated circuit line width less than 0.25um can pay corporate income tax at a reduced rate of 15%. Among them, those with an operating period of more than 15 years will make profits from the beginning Starting from the first year, corporate income tax will be exempted from the first to the fifth year, and the corporate income tax will be halved from the sixth to the tenth year. (9) For manufacturers that produce integrated circuit products with line widths less than 0.8 microns (inclusive), after certification, corporate income tax will be exempted from the first and second years starting from the profit-making year, and will be reduced by half from the third to fifth years. Collect corporate income tax. Enterprises that have already enjoyed the policy of "two exemptions and three halvings" of corporate income tax starting from the profit-making year will no longer be subject to this provision again. (10) From January 1, 2008 to the end of 2010, investors in integrated circuit manufacturing companies and packaging companies can use their profits after paying corporate income tax to directly invest in the company to increase the registered capital, or as capital Those who invest in other integrated circuit manufacturing enterprises or packaging enterprises with an operation period of not less than 5 years will be refunded at a rate of 40% of the corporate income tax paid on the reinvestment. If the investment is withdrawn within five years of reinvestment, the refunded corporate income tax shall be recovered. From January 1, 2008 to the end of 2010, domestic and foreign economic organizations as investors shall pay the enterprise income tax based on the corporate income obtained within the country. If the profits after income tax are used as capital investment 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 5 years, 80% of the corporate income tax paid on the reinvested part will be refunded. payment. If the investment is withdrawn after less than 5 years of reinvestment, the refunded corporate income tax will be recovered. 2. Article 26 of the "Enterprise Income Tax Law of the People's Republic of China" stipulates that the following income of an enterprise is tax-free income:

(1) Interest income on national debt;

(2) ) Dividends, dividends and other equity investment income between qualified resident enterprises;

(3) Non-resident enterprises that have established institutions or places in China obtain from resident enterprises actual income related to the institutions or places. Related dividends, dividends and other equity investment income;

(4) Income of qualified non-profit organizations.

The interest income from treasury bonds referred to in Item 1 of Article 26 of the Enterprise Income Tax Law refers to the interest income earned by enterprises from treasury bonds issued by the financial department of the State Council. Dividends, dividends and other equity investment income between qualified resident enterprises as mentioned in Article 26 (2) of the Enterprise Income Tax Law refer to the investment income obtained by resident enterprises from direct investment in other resident enterprises. Dividends, dividends and other equity investment income referred to in Items (2) and (3) of Article 26 of the Enterprise Income Tax Law do not include those obtained from holding publicly issued and listed stocks of resident enterprises for less than 12 months. Investment income.

The qualified non-profit organizations mentioned in Item (4) of Article 26 of the Enterprise Income Tax Law refer to the following...gt;gt;

Question 8: What is included in the total income of corporate income tax? Answer: Article 6 of the "Enterprise Income Tax Law of the People's Republic of China" stipulates: The income obtained by an enterprise from various sources in monetary and non-monetary forms shall be the total income. Including: (1) Income from the sale of goods; (2) Income from the provision of labor services; (3) Income from the transfer of property; (4) Dividends, dividends and other equity investment income; (5) Interest income; (6) Rental income; (7) Royalty income; (8) Income from donations; (9) Other income. Tip: Article 12 of the "Implementation Regulations of the State Council of the People's Republic of China on the Enterprise Income Tax Law of the People's Republic of China" and Article 6 of the Enterprise Income Tax Law refer to the monetary form in which an enterprise obtains income, including cash, deposits, receivables, etc. Accounts, notes receivable, bond investments prepared to be held to maturity, and debt forgiveness, etc.

Guo Shui Han [2009] No. 3 clarifies that the "total wages and salaries" referred to in Articles 40, 41, and 42 of the "Implementation Regulations" refer to the enterprise's compliance with Article 1 of this notice. The total amount of wages and salaries actually paid does not include the enterprise’s employee welfare fees, employee education funds, labor union funds, and social insurance premiums such as pension insurance premiums, medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums, and housing provident funds. For state-owned enterprises, their wages and salaries must not exceed the limited amount given by the relevant departments; the excess shall not be included in the total wages and salaries of the enterprise, nor may it be deducted when calculating the enterprise's taxable income.

Question 10: What is the scope of corporate income tax collection and the collection and management scope of the National Taxation Bureau system?

(1) Central departments, head offices, industry associations, and federations, Social organizations,

Funds

The enterprises and institutions to which the association belongs and the budgets for the establishment of the above-mentioned enterprises and institutions (including establishment in the form of currency, physical objects, land use rights, intellectual property investment, etc.) Income tax on domestic and foreign state-owned enterprises (including domestic and overseas income).

(2) Income tax on financial and insurance enterprises. Including policy banks, commercial banks and their branches, cooperative banks, urban and rural Credit unions, urban and rural credit cooperative unions; insurance companies and their branches, insurance broker companies, insurance agent companies; securities companies and their branches, securities trading centers, investment fund management companies, securities registration companies; trust investments Income tax on companies, financial companies and financial leasing companies and their branches, financing companies, financing centers, financial futures companies, credit guarantee companies, pawn shops (companies), credit card companies and other enterprises engaged in financial financing business.

(3) Income tax on state-owned enterprises run by the military (including the armed police force).