Corporate income tax

1. There is a difference between the table and the actual distribution a, the table is issued, but it is not issued to the employees, b, the number of tables and the distribution are different (the table is more).

2. Assuming that B does not have the remaining 50W to pay enterprise income tax, 3. Assuming that it is A, it can be deducted and calculated in 2008.

4. The bonus is calculated as the cost of the enterprise and should be deducted in the enterprise income tax.

5. According to the supplementary questions, there is no problem in the enterprise income tax, but there is the problem of concealment of income and omission of income in the individual income tax. You can self-report individual income tax on income of more than 120,000 yuan.

It depends on the nature of this bonus, if it is a one-time bonus at the end of the year, the 500,000 sent can be deducted, and the part that has not been issued cannot be deducted. Other bonuses cannot be deducted regardless of whether they are paid or not.

If you want to report, collect evidence and report it to the tax office.

The possibility of your boss evading taxes from the salary is very small, because the bonus has to pay personal income tax, and if you report tax evasion, you will report it to the tax bureau, and if it is true, it will be fined and sentenced.

I don't think your boss will be so stupid, you can't escape this tax, I guess you want to look better on the salary scale.

I can't report it.

Enterprise income tax is a kind of income tax levied on the production and operation income and other income of enterprises and other organizations that obtain income within the territory of China.

You can check the local People's Bank of China outlets first, and then bring the relevant materials and documents to print.

Materials: the identity document of the legal representative of the enterprise, the registration certificate of the enterprise, the certificate of credit of the institution, the loan card of the enterprise or the certificate of the organization, the official seal and other documents.

If you entrust someone else to help you print, in addition to the above materials, the client also needs to prepare your own identity document and the "Certificate of Authorization of the Legal Representative of the Enterprise".

This answer is provided by Youqianhua, which is the credit platform of Du Xiaoman Finance, Du Xiaoman Finance will effectively implement the call of the state to support small and micro enterprises to tide over the difficulties, and fully support the production and operation of small and micro enterprises. It is reported that seventy percent of the credit users of Du Xiaoman Finance are small and micro business owners. Up to now, Du Xiaoman Finance has joined hands with dozens of financial partners to issue hundreds of billions of yuan of loans for small and micro business owners.

The total income is 60 million yuan.

1) Environmental protection income of 1 million yuan is exempt from income tax, and it is 223-100 = 1.23 million yuan.

2) Business entertainment expenses of 240,000 yuan 5/1000 of income = 300,000 yuan 60% of business entertainment expenses = 10,000 yuan.

Therefore, it should be based on 10,000 yuan to increase business entertainment expenses.

10,000 yuan, increase 10,000 yuan.

123+ million yuan.

3) Direct donation of 100,000 yuan Non-public welfare donation expenditure cannot be paid before tax, and the direct donation of 100,000 yuan will be increased to 10,000 yuan.

I don't know if it's right or not, if you have any questions, then contact me, and look forward to everything going well

1) Total income = 60 million yuan.

2) Total profit = accounting profit 223 + tax adjustment.

Tax Adjustments. 1) Business entertainment standard 1, 24 60% - 10,000 yuan standard 2, 6000

The principle of whichever is lower, tax adjustment.

2) Donation expenditures.

a, public welfare donation = 223 12% = 10,000 yuan, donation of 200,000 yuan, pre-tax deduction is allowed;

b. Direct donations of 100,000 yuan shall not be deducted before tax;

3) The fourth paragraph of Article 87 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the income of enterprises engaged in qualified environmental protection, energy conservation and water conservation projects specified in the preceding paragraph shall be exempted from enterprise income tax from the first year to the third year from the tax year in which the first production and operation income of the project is obtained, and the enterprise income tax shall be reduced by half from the fourth to the sixth year.

Therefore, the tax adjustment (reduction) is 1 million yuan.

Taxable income = 223 + 10 + 10,000 yuan.

Total profit = 860-540-80-120-40-70-14 = -4 (10,000 yuan) The key to the exam here is that VAT cannot be reduced, because VAT is an off-price tax.

In the non-operating expenditure, 100,000 yuan is donated to the disaster area through the Civil Affairs Bureau, and the tax law stipulates that the public welfare donation expenditure shall not exceed 12% of the total profit, because the total profit of the enterprise is -40,000 yuan, the donation expenditure cannot be deducted, and the taxable income should be increased by 100,000 yuan, and the taxable income = -4 + 10 = 6 (10,000 yuan).

Because the enterprise meets the conditions of a small and low-profit enterprise, the applicable enterprise income tax rate is 20%, and the enterprise income tax payable = 6 * 20% = 10,000 yuan).

860-540-80-120-40-70-14=-4

The donation of 100,000 yuan to the disaster area through the local civil affairs bureau should be deductible before tax within 12% of the accounting profit, and the accounting profit loss is 40,000 yuan, so the donation of 100,000 yuan cannot be deducted.

In 2009, the enterprise income tax payable was 6 * 25% = 10,000 yuan.

The total annual profit of the resident enterprise = 3000-1800-150-400-300-200-14-6-25 = 1.05 million yuan, according to the enterprise income tax law, the maximum deduction limit of the resident enterprise's public welfare donations = 105 * 12% = 10,000 yuan, the actual donation expenditure of the enterprise exceeds the maximum limit, and it will be deducted according to the maximum limit, that is, the amount of public welfare and relief donations allowed to be deducted is 10,000 yuan.

The subsidiary is a legal entity with independent accounting, and its sponsorship expenditure of 70,000 yuan is not allowed to be deducted before income tax.

The total profit is:

3000-1800-150-400-300-200-14-6-7-25 = 980,000 yuan;

The deduction limit for allowable deductions for public welfare and relief donations is:

98*12%=10,000 yuan;

The amount of public welfare and relief donations allowed to be deducted is 10,000 yuan.

Corporate income tax is equal to (income - costs - expenses + non-operating income - non-operating expenses) * income tax rate.

Every enterprise has to pay taxes, that is, divide that, well, this is the method of paying taxes, there are different ones, there are big ones, there are shi

It belongs to the ** information that the tax bureau must disclose in accordance with the law, and you can know it by entering the official website of the tax bureau.

You can check the corporate income tax law:

Among them can be deducted:

Article 8 The reasonable expenses actually incurred by an enterprise in connection with the acquisition of income, including costs, expenses, taxes, losses, and other expenses, are allowed to be deducted when calculating the taxable income.

Article 9 The part of the public welfare donation expenditure incurred by an enterprise within 12% of the total annual profit shall be allowed to be deducted in the calculation of taxable income.

Article 10 When calculating the taxable income, the following expenses shall not be deducted:

1) Dividends, bonuses and other equity investment income paid to investors;

2) Enterprise income tax;

3) Tax late fees;

4) Fines, fines and losses of confiscated property;

5) Donation expenditures other than those provided for in Article 9 of this Law;

6) Sponsorship expenditures;

7) Unapproved reserve expenditures;

8) Other expenses unrelated to the acquisition of income.

Article 11 When calculating the taxable income, the depreciation of fixed assets calculated by an enterprise in accordance with the regulations shall be allowed to be deducted.

The following fixed assets are not subject to depreciation deductions:

1) Fixed assets other than houses and buildings that have not been put into use;

2) Fixed assets leased in the form of operating leases;

3) Fixed assets leased out in the form of financial leases;

(4) Fixed assets that have been fully depreciated and continue to be used;

5) Fixed assets unrelated to business activities;

6) Land recorded as fixed assets for separate valuation;

7) Other fixed assets that are not subject to depreciation deductions.

Article 12 When calculating the taxable income, the amortization expenses of intangible assets calculated by enterprises in accordance with the regulations shall be allowed to be deducted.

The following intangible assets are not eligible for amortization expense deductions:

1) Intangible assets that have been deducted from self-developed expenses in the calculation of taxable income;

2) self-created goodwill;

3) Intangible assets unrelated to business activities;

4) Other intangible assets that are not subject to deduction of amortization expenses.

Article 13 When calculating the slippage amount of taxable income, the following expenses incurred by an enterprise shall be allowed to be deducted if they are amortized as long-term amortized expenses in accordance with the regulations:

1) Expenses for the reconstruction of fixed assets for which depreciation has been fully withdrawn;

2) Expenses for the renovation of leased fixed assets;

3) Expenditure on major repairs of fixed assets;

4) Other expenses that should be treated as long-term amortized expenses.

Article 14 During the period of foreign investment, the cost of investment assets shall not be deducted when calculating the taxable income.

Article 15 The cost of inventory calculated in accordance with the regulations for the use or sale of inventory by an enterprise shall be allowed to be deducted when calculating the taxable income.

Article 16 The net value of assets transferred by an enterprise shall be allowed to be deducted in the calculation of taxable income.

Article 17 When an enterprise calculates and pays enterprise income tax on a consolidated basis, the losses of its overseas business establishments shall not be deducted from the profits of its domestic business establishments.

Article 18 The losses incurred by enterprises in the tax year shall be allowed to be carried forward to the following years and made up with the income of the following years, but the maximum period of carrying forward shall not exceed five years.

What to ask? See Corporate Income Tax Law and Implementing Regulations

= 29-4-10 = 150,000.

A small low-profit enterprise was approved by the competent tax authorities for a loss of 100,000 yuan in 2006, a loss of 40,000 yuan in 2007, and a profit of 290,000 yuan in 09, and the enterprise income tax payable by the enterprise in 09 was (15) million yuan.