There are two kinds of income tax verification, one is the approved tax rate and the other is the approved tax amount. It's all approved by the state. Generally, in parks with financial support policies, sole proprietorship enterprises can enjoy verification. The service industry with the approved tax rate takes 10% of the invoiced amount as the enterprise profit, and then the enterprise income tax is 0.89%-2. 1 according to the five-level progressive system.
Enterprises settled in tax depressions can enjoy the approval of establishing service-oriented sole proprietorship enterprises such as technical consultation, technical service, software development, marketing planning and enterprise management. The registered sole proprietorship enterprises in the park have to pay more than 6,543,800 yuan in taxes every year, and cannot enjoy the exemption of value-added tax below 6,543,800 yuan per month, because the individual tax has been approved. For the park, if the value-added tax is reduced, there will be no local tax. There is no point in attracting investment from the headquarters economy. In the course of business operation, enterprises should meet the most basic requirements of taxation: the integration of three certificates (contract, bank flow and invoice).
Conditions for consulting companies to reduce or exempt enterprise income tax
1. According to the current regulations, newly established independent accounting enterprises or business units engaged in consulting (including science and technology, law, accounting, auditing, taxation and other industries) and information industry and technical service industry (that is, not only independent legal person enterprises, newly established branches, business departments and offices, but independent accounting is required) are exempted from enterprise income tax from the first year to the second year.
2. If the annual net income of enterprises and institutions engaged in technology transfer and technical consultation, technical service and technical training related to technology transfer is less than 300,000 yuan, the enterprise income tax will be temporarily exempted, and the excess will be taxed according to law. However, the income from technical services obtained from the transfer of technical achievements, technical training, technical consultation, technical services and technical contracting of scientific research institutions and institutions of higher learning shall be exempted temporarily.