After individual industrial and commercial households are transformed into enterprises, they need to pay taxes such as value-added tax and enterprise income tax. The specific tax payment method and tax rate shall be declared and paid in accordance with the national tax policy and the requirements of the tax authorities. It is suggested that you consult the local tax authorities or professional tax consultants to find out the specific tax payment situation.
Enterprise income tax declaration standard:
1. Taxpayer's identity: taxpayer's identity needs to be confirmed when filing enterprise income tax, including information such as enterprise name and taxpayer identification number;
2. Tax administration department: the filing of enterprise income tax needs to confirm that the tax administration department to which the enterprise belongs carries out tax management and supervision;
3. Tax registration information: it is necessary to confirm the tax registration information of the enterprise, including tax registration certificate number, tax registration type, tax registration authority and other information;
4. Tax accounting basis: the filing of enterprise income tax needs to confirm the tax accounting basis of the enterprise, including information such as industry, tax payment method and tax calculation method;
5. Tax payment period: the tax payment period of the enterprise needs to be confirmed in the declaration of enterprise income tax, so that the enterprise can declare and pay taxes in time;
6. Standards of tax audit: The filing of enterprise income tax needs to confirm the standards and procedures of tax audit by tax authorities, so that enterprises can declare and pay taxes.
To sum up, enterprises should abide by relevant tax laws, regulations and policies, provide true and accurate tax declaration materials, and avoid tax evasion and other illegal acts.
Legal basis:
Article 26 of the Enterprise Income Tax Law of People's Republic of China (PRC)
The following income of an enterprise is tax-free income:
(1) Debt interest income;
(two) dividends, bonuses and other equity investment income between qualified resident enterprises;
(3) A non-resident enterprise establishes an institution or place in China, and obtains dividends, bonuses and other equity investment income actually related to the institution or place from the resident enterprise;
(4) Income of qualified non-profit organizations.