I. How to calculate the income tax rate
Income tax = taxable income * tax rate (25% or 20%) Taxable income = total income-non-taxable income-tax-exempt income-deductions-losses in previous years.
(1) Taxpayer of enterprise income tax
A taxpayer of enterprise income tax shall meet the following three conditions:
1. Open a settlement account in a bank;
2. Set up accounting books independently and prepare financial and accounting statements;
3. Calculate the profit and loss independently.
(2) the taxable object of enterprise income tax
It refers to the taxpayer's income from production, business operation and other income from inside and outside China in each tax year.
(3) The tax basis of enterprise income tax is taxable income.
Taxable income = total annual income-deduction items
(4) Taxable amount of enterprise income tax
1, total income.
(1) Income from production and operation:
(2) Income from property transfer:
(3) Interest income:
(4) Rental income;
(5) Royalty income:
(6) Dividend income:
(7) Other income: including fixed assets inventory income, fine income, accounts payable that cannot be paid due to creditors' reasons, inventory income of materials and cash, additional return of education fees, overdue confiscation of packaging deposit income and other income.
2 other income included in the total income.
(1) The basis for tax exemption for technical income of enterprises and institutions is the Application Form for Tax Exemption for Technical Income approved by the competent tax authorities. Any income that has not been approved by the tax authorities shall be subject to enterprise income tax according to the provisions on unskilled income.
(2) The trial operation income of the project under construction should be incorporated into the total income for tax payment, instead of directly offsetting the cost of the project under construction.
(3) The income of organs (enterprises and institutions) engaged in securities trading is included in the current profits and losses, and enterprise income tax is levied according to regulations. Securities trading income shall not be hidden outside the account.
(4) Due to exchange gains and losses caused by exchange rate consolidation and exchange rate changes after the implementation of the new foreign exchange management system, foreign trade enterprises can make adjustments when calculating taxable income, and transfer it into taxable income within five years according to the straight-line method.
(5) The turnover tax that taxpayers enjoy reduction, exemption or refund, as well as state financial subsidies and other subsidy income, should be incorporated into the enterprise income and calculated and paid income tax, unless otherwise stipulated by the state for special purposes.
(six) enterprises use their goods and products for capital construction, special projects and employee welfare, as income; The materials saved by an enterprise's foreign processing and assembly business should also be treated as income if they are owned by the enterprise according to the contract.
(seven) if the income obtained by an enterprise is non-monetary assets or rights and interests, it shall be calculated or evaluated with reference to the current market price.
(8) When the enterprise is liquidated according to law, the liquidation income after liquidation shall be subject to enterprise income tax.
3. Items that are allowed to be deducted.
(1) cost.
(2) expenses. Operating expenses, management expenses and financial expenses.
(3) taxation.
(4) losses.
When determining the taxpayer's deduction items, we should pay attention to the following two issues:
(1) An enterprise shall accrue unrecovered deductions in the tax year, including accrued unrecovered expenses and accrued depreciation. , shall not be transferred to the next year for additional deduction.
(2) If the taxpayer's financial accounting treatment is inconsistent with the tax provisions, it shall be adjusted according to the tax provisions, and the amount allowed to be deducted according to the tax provisions shall be allowed to be deducted.
In addition, the tax law allows the following items to be deducted according to the prescribed scope and standards:
(1) Interest expense. The interest expenses of taxpayers borrowing from financial institutions during the production and operation period shall be deducted according to the actual amount; The interest expense of borrowing from non-financial institutions is not higher than the amount calculated according to the interest rate of similar loans of financial institutions in the same period, and deduction is allowed.
(2) Taxable wages. The wages paid by taxpayers to employees shall be deducted according to the taxable wages.
(3) The taxpayer's union funds, employee welfare expenses and education expenses shall be deducted respectively according to 2% and 14% of the total taxable wages.
(4) donation. Donations made by taxpayers for public welfare and relief are allowed to be deducted within 3% of the annual taxable income. Donations made by taxpayers directly to recipients are not allowed to be deducted.
(5) Business entertainment expenses.
(6) Insurance funds.
(7) Insurance cost. Taxpayers who participate in property insurance and transportation insurance are allowed to deduct the insurance premiums paid in accordance with regulations. The non-indemnity preferential treatment given to taxpayers by insurance companies shall be included in the taxable income of the current year.
(8) Rental fee. Lease fees incurred in renting fixed assets by means of operating lease can be deducted according to the facts. Lease expenses incurred in financial leasing shall not be deducted directly. The handling fee paid by the lessee and the interest paid after installation and delivery can be deducted directly at the time of payment.
(9) reserves. The bad debt reserve and commodity discount reserve drawn by taxpayers in accordance with the provisions of the Ministry of Finance are allowed to be deducted when calculating taxable income.
(10) Interest income from purchasing government bonds is not included in taxable income.
(1 1) The expenses incurred in transferring various fixed assets are allowed to be deducted.
(12) The net loss due to inventory loss and damage of fixed assets and current assets in this period is allowed to be deducted.
(13) Exchange gains and losses are included in current income or deducted in current period.
(14) The management fee paid by the taxpayer to the head office in accordance with the provisions related to the production and operation of the enterprise shall provide the certification documents such as the scope, quota, distribution basis and method of the management fee issued by the head office, which shall be deducted after being approved by the competent tax authorities.
4. Items that cannot be deducted.
(1) Capital expenditure. That is, the taxpayer's expenditure on purchasing and building fixed assets and foreign investment.
(2) Expenditure on intangible assets transfer and development.
(three) illegal business fines and confiscation of property losses.
(4) late fees, fines and fines for various taxes.
(5) Compensation for losses caused by natural disasters or accidents.
(six) public welfare and relief donations and non-public welfare and relief donations, which exceed the allowable deduction stipulated by the state.
(7) Various sponsorship fees. Refers to various non-advertising sponsorship expenditures.
(8) loan guarantee. Loan guarantees provided by taxpayers for other independent taxpayers that have nothing to do with their taxable income, principal and interest borne by taxpayers because the guaranteed party has not paid off the loans, etc. , shall not be deducted before tax in the guarantee enterprise.
(9) Other expenses unrelated to income.
5. Calculation of tax payable.
Taxable amount = taxable income × tax rate
6. Tax relief and loss compensation.
(1) Taxpayers' income from sources outside China, as well as income tax paid abroad, are allowed to be deducted from their taxable amount at the time of consolidated tax payment, but the deduction amount shall not exceed the taxable amount of their overseas income calculated according to China tax law.
(2) Taxpayers' after-tax profits from the joint venture shall not be refunded if the investor's corporate income tax rate is lower than that of the joint venture; If the investor's enterprise income tax rate is higher than that of the joint venture, the after-tax profits of the investor's enterprise shall be returned according to the regulations.
(3) make up for the loss. The taxpayer's annual loss can be made up by the income of the next tax year; If the income in the next tax year is insufficient to make up for it, it can be made up year by year, but the longest time limit for making up for it shall not exceed 5 years.
(5) enterprise income tax rate
The corporate income tax rate is proportional, and the general taxpayer's tax rate is 33%. The tax rate is 18% for enterprises with annual income below 30,000 yuan (including 30,000 yuan), and 27% for enterprises with annual income above 30,000 yuan and below 654,380+10,000 yuan (including 654,380+10,000 yuan). If the high-tech enterprises in the high-tech industrial development zone approved by the State Council are recognized as taxpayers of high-tech enterprises by the relevant departments, the income tax will be levied at the reduced rate of 15%.
(6) Time limit and place for paying enterprise income tax.
1, when the tax obligation occurs. The last day of the tax year is the time when the tax obligation occurs.
2. Tax payment period. Calculated by year, paid in advance by month or quarter. Pay in advance within 15 days after the end of the month or quarter, and make final settlement within 4 months after the end of the year, and refund more and make up less.
3. Tax payment place. Taxpayers pay taxes on the spot with independent accounting enterprises as units.
(7) Preferential policies for enterprise income tax
1. With the approval of the provincial government, enterprises in ethnic autonomous areas that need care and encouragement can be given tax reduction or exemption on a regular basis.
2. The current preferential policies for enterprise income tax relief mainly include the following aspects:
(1) High-tech enterprises established in high-tech industrial development zones approved by the State Council shall be subject to income tax at a reduced rate of 15%; Newly established high-tech enterprises shall be exempted from income tax for two years from the year of production.
(3) If an enterprise uses waste water, waste gas, waste residue and other wastes as the main raw materials for production, the income tax may be reduced or exempted within 5 years.
(4) Enterprises newly established in the old revolutionary base areas, ethnic minority areas, remote areas and poverty-stricken areas as determined by the state may have their income tax reduced or exempted for three years with the approval of the competent tax authorities.
(5) Enterprises and institutions that receive technology transfer, technical consultation, technical service and technical training related to technology transfer in the process of technology transfer, and whose annual net income is less than 300,000 yuan, are temporarily exempted from income tax.
(6) In case of serious natural disasters such as wind, fire, water and earthquake, the enterprise may reduce or exempt its income tax 1 year with the approval of the competent tax authorities.
(7) Newly-established employment service enterprises may be exempted from income tax within three years if the number of unemployed persons reached the prescribed proportion in that year.
(8) Factories run by institutions of higher learning and primary and secondary schools may be exempted from income tax.
(9) Welfare production enterprises organized by civil affairs departments can reduce or exempt income tax.
(10) township enterprises can reduce the tax payable by 10% to subsidize social expenditure instead of the 10% method of pre-tax extraction.
2. Where can I get the personal income tax payment certificate?
Place where the personal income tax payment certificate is presented.
(1) company remittance
It would be convenient if the company withheld and remitted it. At present, it is generally declared online, collected by the bank and confirmed by seal. There is a detailed list in the individual income tax detailed declaration system, just print it out.
(2) Individual contributions
1. If an individual declares by himself, he can go to each tax service hall to fill in a form and pay taxes, and then print out the tax payment voucher on the spot, which is stamped with the seal of the tax bureau. This is proof. The specific method is as follows:
(1) Bring my ID card and application form to the individual income tax payment certificate window of any local tax service hall in the city;
(2) Bring your ID card to the tax service hall and print it on the self-service tax machine.
(3) Inquire about official website, the local local taxation bureau, register the account number, and print the personal income tax payment certificate according to the prompts.
2. Self-service terminal
Personal income tax payment certificate self-service terminal looks like a bank ATM from the outside. The front of the terminal is a touch screen, and the right side of the screen is the ID card scanning area. It only takes 1 sec to paste the ID card in the scanning area, and my ID number and keyboard will appear on the display screen. After entering the password by clicking the keyboard, the words "Personal Tax Information Inquiry" will be displayed in the window, and a prompt will be given: Please select "Tax Period" and click "Inquiry". For example, you can change the time drop-down box to 20 12 1 to 20 13 August, and your monthly tax records for the last two years will soon appear on the display screen. Click "Print All", and the Personal Income Tax Payment Certificate stamped with the red seal will be spit out from the printer below.
3. What is the standard for paying personal income tax?
Taking the taxable income of the whole year as the standard (comprehensive income of residents' personal income, income after deducting expenses of 60,000 yuan in each tax year and the balance after special additional deduction determined according to law):
Grade 1: 3% if it does not exceed 1 ten thousand yuan.
Grade II: over 10000 yuan to 10000 yuan part 10%.
Grade III: 20% of the portion exceeding 1 10,000 yuan to 300,000 yuan.
Level 4: 25% of the part exceeding 300,000 yuan to 420,000 yuan.
Level 5: 30% of the portion exceeding 420,000 yuan to 660,000 yuan.
Level 6: 35% of the part exceeding 660,000 yuan to 960,000 yuan.
Grade 7: 45% of the part exceeding 960,000 yuan.
The above is to give you a detailed introduction about how to calculate the income tax rate. According to the above introduction, we can know that as long as the income of enterprises or individuals reaches a certain standard, they must pay taxes. If you have any other legal questions, please feel free to consult. We will have a professional lawyer to answer your questions.