Start from the establishment of the company: When should a newly established company set up its accounting books?

To invest in corporate partnerships: Can the wages and salaries of natural person investors in a partnership be deducted before personal income tax?

Up to the continuous operation of the enterprise: Does the enterprise need to pay stamp duty when it replaces the "three certificates in one" business license?

We have encountered many tax issues, but these three issues have always been hot topics of concern. Today, Mande Enterprise Services is here to answer these three questions for you.

When should a newly established company set up accounting books?

Mande Enterprise Service replied:

According to the provisions of Article 22 of the "Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China" (State Council Order No. 362), Taxpayers engaged in production and operation shall set up account books in accordance with relevant national regulations within 15 days from the date of receiving a business license or incurring tax obligations.

Therefore, newly established enterprises should set up account books in accordance with relevant national regulations within 15 days from the date of receiving a business license or incurring tax obligations.

Can the wages and salaries of natural person investors in a partnership be deducted before personal income tax?

Mande Enterprise Service's answer:

According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Deduction Standards for Personal Income Tax Expenses for Individual Industrial and Commercial Owners of Sole Proprietorships and Natural Person Investors of Partnerships" (Caishui [2011] No. 62) Article 3 stipulates that "Notice of the Ministry of Finance and the State Administration of Taxation on Issuing the "Regulations on the Collection of Personal Income Tax for Investors in Sole Proprietorships and Partnership Enterprises"" (Caishui [2000] No. 91) Attachment 1 Article 6 (1) is modified to read: "The investor's expense deduction standard is 42,000 yuan/year (3,500 yuan/month). The investor's salary shall not be deducted before tax." Therefore, the wages and salaries of natural person investors in a partnership enterprise No tax deduction is allowed.

Does an enterprise need to pay stamp duty when replacing its "three certificates in one" business license?

Mande Enterprise Service replied:

According to the "Notice of the State Administration of Taxation and the State Administration for Industry and Commerce on the Issue of Affixing Tax Stamps on Business Licenses and Trademark Registration Certificates" ([1989] National Taxation and Local Administration Bureau) No. 113) Article 5 stipulates that if the original business license and trademark registration certificate are replaced for various reasons, it will be regarded as a new original business license and trademark registration certificate, and taxes shall be paid according to regulations.

According to the provisions of the "Stamp Duty Item and Rate Table" attached to the "Interim Regulations on Stamp Duty of the People's Republic of China" (State Council Order No. 11), rights and licenses are required. Including house property rights certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, and land use certificates issued by government departments. Decals cost five yuan per item.

Therefore, when an enterprise replaces its "three certificates in one" business license, it needs to pay a decal of five yuan.

From the establishment of the enterprise, to the partnership investment, and to the continuous operation of the enterprise, the enterprise will encounter many tax problems, and we must solve them one by one according to laws and regulations.

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