The statutory deduction of enterprise income tax is the item to determine the taxable income of enterprise income tax. According to the enterprise income tax regulations, the taxable income of an enterprise is determined by the total income of the enterprise MINUS the cost, expenses, losses and deductible items. Cost is the direct and indirect expenses incurred by taxpayers for producing, managing goods and providing services. Expenses refer to the sales expenses, management expenses and financial expenses incurred by taxpayers for producing and operating commodities and providing services. Losses refer to all kinds of non-operating expenses, operating losses and investment losses incurred by taxpayers in the process of production and operation. In addition, when calculating the taxable income of enterprises, if the taxpayer's financial accounting treatment is inconsistent with the tax regulations, it should be adjusted according to the tax regulations. In addition to costs, expenses and losses, the statutory deductions for enterprise income tax also stipulate some deductions that need to be adjusted according to tax laws and regulations.
II. Relevant provisions on tax payment of registered companies
1, value-added tax (3% for small-scale taxpayers and 0/7%-6% for general taxpayers) or business tax (3%-20% for taxable content);
2. Urban construction tax (VAT+business tax+consumption tax) tax amount * applicable tax rate. The applicable tax amount here means that the tax rate of the urban area where the taxpayer is located is 7%, the tax rate of counties, towns and large and medium-sized industrial and mining enterprises is 5%, and the tax rate of cities, counties and towns is1%;
3. Additional tax on education expenses (VAT+business tax+consumption tax) * 3%;
4, local education surcharge (VAT+business tax+consumption tax) tax * 2%;
5, water conservancy construction fund (according to the sales revenue of 0. 1% extraction and payment);
6. Enterprise income tax (total profit *25%). The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises. High-tech enterprises that need key support are 15%, small-scale low-profit enterprises are 20%, and non-resident enterprises are 20%.
7. Stamp duty is levied at 0.3 ‰ of the purchase and sale amount;
8. Vehicle and vessel use tax;
9. Property tax;
10, land use tax.