2. Thirdly, the payment of enterprise income tax is divided into audit collection and verification collection.
You are a small business. If it is approved, the income tax shall be accrued according to the income of the current month, multiplied by the tax rate approved by the tax bureau, and then multiplied by 25%. The income tax here is paid quarterly, accrued once a month and paid in advance once a quarter. Of course, it can also be withdrawn once a quarter.
If income tax is levied by auditing accounts, when income tax needs to be paid, it is necessary to use the total accumulated profit of this month *25%, and then subtract the income tax paid this year, which is the amount that should be paid this month. If the reduction is negative, you don't have to pay.
3. It is complicated to settle the enterprise income tax before June of the following year. You can look at the income tax regulations for details. But the general principle is that the actual payment and reasonable expenses can be deducted. Of course, it must be within the proportion stipulated by the tax bureau, such as entertainment expenses and welfare expenses, depending on the income tax law.
As for the salary you said, it means that what you actually paid can be deducted, but what you accrued but didn't pay can't be deducted. For example, your salary in June 5438+February was paid at the beginning of 10, but it was accrued in June 5438+February, so this part will be added when you settle accounts.