For those enterprises that evade taxes, these enterprises often have a lot of problems, because the types of tax evasion often include corporate income tax and stamp duty. I. Standards for Deduction of Enterprise Income Tax The Regulations for the Implementation of the Enterprise Income Tax Law stipulates: 65,438+0. The employee welfare expenses incurred by the enterprise, which do not exceed 65,438+04% of the total wages and salaries, are allowed to be deducted. 2. The amount of trade union funds allocated by the enterprise that does not exceed 2% of the total wages is allowed to be deducted. 3. Unless otherwise stipulated by the competent department of finance and taxation of the State Council, the part of the employee education expenditure incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years. 4. Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise shall be deducted if they do not exceed 65,438+05% of the sales (business) income of the year; The excess shall be allowed to be carried forward and deducted in future tax years. 5. Business entertainment expenses related to the production and business activities of the enterprise shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of the year. Two. When should the company submit the monthly tax return? Article 54 of the Enterprise Income Tax Law stipulates that enterprise income tax shall be paid in advance on a monthly or quarterly basis. An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance. The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund. When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations. Regulations for the Implementation of the Enterprise Income Tax Law Article 128 Advance payment of enterprise income tax on a monthly or quarterly basis shall be specially approved by the tax authorities. When an enterprise pays enterprise income tax on a monthly or quarterly basis in accordance with Article 54 of the Enterprise Income Tax Law, it shall pay the actual monthly or quarterly profits in advance; If it is difficult to pay in advance according to the actual monthly or quarterly profit, it may be paid in advance according to the monthly or quarterly average taxable income of the previous tax year, or by other methods recognized by the tax authorities. Once the prepayment method is determined, it shall not be changed at will during the tax year. 3. What income of the enterprise needs to be taxed? The income obtained by enterprises from various channels in monetary and non-monetary forms is the total income. These incomes are taxable: (1) Income from selling commodities refers to the income obtained by enterprises from selling commodities, products, raw materials, packaging materials, low-value consumables and other inventories; (2) Income from providing labor services refers to the income obtained by enterprises engaged in labor services such as construction and installation, repair and replacement, transportation, warehousing and leasing, finance and insurance, post and telecommunications, consulting and brokerage, culture and sports, scientific research, technical services, education and training, catering and accommodation, agency, medical care, community services, tourism, entertainment and processing; (3) Income from property transfer refers to the income obtained by an enterprise from the transfer of fixed assets, biological assets, intangible assets, equity, creditor's rights and other property; (four) dividends, bonuses and other equity investment income, refers to the income obtained by the enterprise from the invested unit due to equity investment; (5) Interest income refers to the income that an enterprise provides funds to others for use but does not constitute equity investment, or the income that others occupy enterprise funds, including deposit interest, loan interest, bond interest, arrears interest and other income; (six) rental income refers to the income obtained by enterprises from providing the right to use fixed assets, packaging materials or other tangible assets; (7) Royalty income refers to the income obtained by enterprises from providing patent rights, non-patented technologies, trademark rights, copyrights and other franchise rights; (8) Donation income refers to monetary assets and non-monetary assets accepted by enterprises from other enterprises, organizations or individuals free of charge; (9) Other income refers to other income obtained by an enterprise except the income specified in Items (1) to (8) of Article 6 of the Enterprise Income Tax Law, including excess income of enterprise assets, overdue storage income of packaging materials, accounts payable that cannot be paid, accounts receivable recovered after bad debt losses are handled, debt restructuring income, subsidy income, liquidated damages income, exchange gains, etc.
Legal objectivity:
Article 9 of the Enterprise Income Tax Law of People's Republic of China (PRC), if the public welfare donation expenditure incurred by an enterprise is within 12% of the total annual profit, it is allowed to be deducted when calculating the taxable income; The part exceeding the total annual profit 12% is allowed to be deducted when calculating the taxable income within three years after carry-over.