1. Enterprise income tax. Enterprise income tax payable by small and low-profit enterprises. Companies that meet the requirements of small-scale low-profit enterprises can enjoy preferential tax policies for small-scale low-profit enterprises. According to the provisions of relevant policies, such as Finance and Taxation Announcement No.2022 13, the annual taxable income is less than 1 10,000 yuan, which is included in the taxable income at a reduced rate of 25%, and the enterprise income tax is paid at a rate of 20%; For the part of the annual taxable income exceeding 6,543,800 yuan but not exceeding 3 million yuan, it is included in the taxable income at the reduced tax rate of 25%, and the enterprise income tax is paid at the tax rate of 20%.
When the profit of small-scale low-profit enterprises is 654.38+10,000 yuan, and the accounting profit of the company is equal to the taxable income, the taxable amount of enterprise income tax payable by the company is 654.38+10,000 yuan * 2.5% = 2,500 yuan.
The identification conditions of small-scale low-profit enterprises, that is, small-scale low-profit enterprises refer to industries that are not restricted or prohibited by the state, and at the same time meet the three conditions that the annual taxable income does not exceed 3 million yuan, the number of employees does not exceed 300, and the total assets do not exceed 50 million yuan.
Enterprise income tax payable by general enterprises. The basic rate of enterprise income tax is 25%. If the enterprise applies the enterprise income tax rate of 25%, when the enterprise accounting profit is 6,543,800 yuan, which is equal to the taxable income, the enterprise income tax payable for the enterprise profit of 6,543,800 yuan is 6,543,800 yuan * 25% = 25,000 yuan.
It should be emphasized that the taxable amount of enterprise income tax is based on taxable income, not accounting profit. Enterprises can calculate and pay enterprise income tax according to accounting profits when paying enterprise income tax in advance quarterly, but enterprises need to adjust accounting profits to taxable income when making annual final settlement.
In reality, the calculation of taxable income of enterprises mostly adopts indirect calculation method, that is, on the basis of the total accounting profit, after adding or subtracting the project amount adjusted according to the tax law, it is taxable income. Its calculation formula is: taxable income = total accounting profit+(-) amount of tax adjustment items.
Because accounting standards and tax laws have different policies and regulations in confirming accounting profits and taxable income, there are differences between accounting profits and taxable income calculated by enterprises. For example, the principles of revenue recognition are different, the pre-tax deduction standards of costs and expenses are different, and policies and regulations such as sales items and additional deductions are different.
Second, value-added tax. According to the provisions of the tax law, VAT taxpayers are divided into general taxpayers and small-scale taxpayers, and adopt different collection methods. General taxpayers of value-added tax adopt the general tax calculation method, and the calculation formula of value-added tax is: value-added tax = output tax-input tax, that is, the amount of value-added tax payable by general taxpayers depends on the company's output tax and input tax.
Small-scale taxpayers of value-added tax adopt simple tax calculation method, and the calculation formula of value-added tax is: value-added tax = taxable sales * applicable collection rate. According to the provisions of the tax law, eligible small-scale VAT taxpayers can enjoy relevant preferential tax policies, that is, the monthly taxable sales are less than 6.5438+0.5 million yuan, and the quarterly taxable sales are less than 450,000 yuan, which is exempt from VAT.
At the same time, according to the national tax announcement No.200415, the taxable sales income of small-scale taxpayers in 2022 is exempt from value-added tax, and the tax rate is 3%; Prepaid value-added tax items subject to 3% withholding rate will not be levied for the time being; The implementation time of this policy is from April 1 day to February 3 1 day, 2022.
In reality, most companies with an annual profit of 654.38 million yuan are small and micro enterprises; If the annual taxable sales amount is less than 5 million yuan, and it is recognized as a small-scale VAT taxpayer, and the collection rate of 3% is applicable at the same time, then the company with a profit of 65,438+10,000 yuan can enjoy the preferential policy of exemption from VAT without paying VAT.
In short, how much tax the company needs to pay for its profit of 654.38+10,000 yuan depends on the business scale, the identity of VAT taxpayer, the applicable corporate income tax rate and the taxable income.
May 2022 1 1