Enterprise income tax is the most important tax that the state implements preferential tax policies. There are many tax incentives, such as tax reduction and exemption, tax rate reduction, additional deduction, accelerated depreciation, investment credit, income reduction and so on. I. Corporate income tax plus deduction policy The plus deduction scope of corporate income tax R&D expenses is as follows: 1. Personnel service fee. Salaries, basic old-age insurance, basic medical insurance, unemployment insurance, industrial injury insurance, maternity insurance and housing accumulation fund of personnel directly engaged in R&D activities, and labor expenses of external R&D personnel. 2. Direct input cost. (1) expenses of materials, fuel and power directly consumed by R&D activities. (2) The development and manufacturing expenses of molds and process equipment used for intermediate test and trial production of products do not constitute the purchase expenses of samples, prototypes and general test means of fixed assets, and the inspection expenses of trial production products. (3) Expenses for operation, maintenance, adjustment, inspection and repair of instruments and equipment used in R&D activities, and rental expenses for renting instruments and equipment used in R&D activities through operating lease. 3. Depreciation expense. Depreciation expenses of instruments and equipment used in R&D activities. 4. Amortization of intangible assets. Amortization expenses of software, patented and non-patented technologies (including licensing, proprietary technology, design and calculation methods, etc.). ) for R&D activities. 5, new product design fees, new technology fees, new drug development clinical trial fees, exploration and development technology field test fees. 6. Other related expenses. Other expenses directly related to R&D activities, such as technical books and materials fees, materials translation fees, expert consultation fees, high-tech R&D insurance fees, R&D results retrieval, analysis, evaluation, demonstration, appraisal, evaluation and acceptance fees, application fees, registration fees, agency fees, travel expenses, conference fees, etc. Intellectual property rights. The total amount of the expenses shall not exceed 10% of the total amount of the deductible R&D expenses. Two. Conditions to be met for the approved collection of enterprise income tax: 1. The provisions of laws and administrative regulations can not set up accounting books; 2, in accordance with the provisions of laws and administrative regulations should be set up but not set up account books; 3. Destroying account books without authorization or refusing to provide tax information; 4. Although account books are set up, the accounts are chaotic or the cost data, income vouchers and expense vouchers are incomplete, making it difficult to audit the accounts; 5. Taxpayers who fail to declare their taxes within the prescribed time limit shall be ordered by the tax authorities to declare within a time limit, and those who fail to declare within the time limit; 6, the tax basis of the declaration is obviously low, and there is no justifiable reason. Enterprise income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other income-generating organizations within the territory of People's Republic of China (PRC). As a taxpayer of enterprise income tax, he should pay enterprise income tax in accordance with the Enterprise Income Tax Law of People's Republic of China (PRC). Except for sole proprietorship enterprises and partnerships. Third, the method of reasonable tax avoidance of enterprise income tax Reducing enterprise income tax is actually reducing taxable income. The smaller the tax base, the less tax will be paid. The tax basis of enterprise income tax is taxable income, and its calculation formula is: taxable income = total income-non-taxable income-tax-free income-various deductible items-allowing to make up for losses in previous years. From this formula, we can see that to reduce the taxable income, we can start planning from two aspects: income and various deductible items. I hope the above contents are helpful.
Legal objectivity:
I. Concept of Enterprise Income Tax Enterprise income tax is a kind of tax levied on the production and operation income and other income of domestic-funded enterprises and institutions in China. The scope of taxpayers is greater than enterprise income tax. Corporate income tax payers are all domestic-funded enterprises or other organizations that implement independent economic accounting in People's Republic of China (PRC), including the following six categories: (1) state-owned enterprises; (2) Collective enterprises; (3) private enterprises; (4) Joint ventures; (5) Joint-stock enterprises; (six) other organizations with production and operation income and other income. The object of enterprise income tax is the income obtained by taxpayers. Including sales of goods, provision of services, transfer of property, dividends, interest, rent, royalties, donations and other income. Enterprise income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other income-generating organizations within the territory of People's Republic of China (PRC). As a taxpayer of enterprise income tax, he should pay enterprise income tax in accordance with the Enterprise Income Tax Law of People's Republic of China (PRC). Except for sole proprietorship enterprises and partnerships. Two. Corporate income taxpayers Corporate income taxpayers refer to all China people, domestic-funded enterprises or other organizations that carry out independent economic accounting in China, including the following six categories: state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises and other organizations with production and business income and other income. An enterprise refers to an enterprise registered in accordance with state regulations. Other organizations with production and operation income and other income refer to institutions, social organizations and other organizations that have production and operation income and other income and are approved by relevant state departments and registered according to law. Independent economic accounting refers to having a settlement account in the bank at the same time; Set up accounting books independently and prepare financial and accounting statements; Independent calculation of profit and loss, etc. Sole proprietorship enterprises and partnership enterprises can levy personal income tax on these two types of enterprises without using this law to avoid double taxation. Three. The taxable object of enterprise income tax is the income obtained by taxpayers. Including sales of goods, provision of services, transfer of property, dividends, interest, rent, royalties, donations and other income. A resident enterprise shall pay enterprise income tax on its income from sources inside and outside China. Although the corporate income tax rate is 25%, the tax law stipulates some preferential tax policies, including tax exemption, tax reduction, additional deduction, accelerated depreciation, income reduction, tax credit and so on. Therefore, if enterprises want to reduce or exempt taxes, they can reduce the tax burden for their companies through some legal channels.