The individual tax calculation of the partnership enterprise is based on the pre-tax profit, and the profit distributed by each partner is calculated according to the share proportion of each partner, after deducting the allowable pre-tax deduction of 60,000 yuan (5,000 yuan per month), the taxable amount is calculated according to the income from the production and operation of individual industrial and commercial households and the income from the contracted operation and leasing operation of enterprises and institutions.
The total income of a sole proprietorship enterprise or partnership enterprise (hereinafter referred to as the enterprise) in each tax year, after deducting costs, expenses and losses, shall be regarded as the income from the individual production and operation of investors, and personal income tax shall be levied according to the tax item of "income from the production and operation of individual industrial and commercial households" in the Individual Income Tax Law.
The total income mentioned in the preceding paragraph refers to all kinds of income obtained by enterprises engaged in production and business operations and activities related to production and business operations, including commodity (product) sales income, business income, labor income, project price income, property rental or transfer income, interest income, other business income and non-business income.