Questions about the Corporate Income Tax Law, questions about Corporate Income Tax?

Article 9 of the Enterprise Income Tax Law stipulates that "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".

This is in accordance with Article 24 of the Law of the People's Republic of China on Donation to Public Welfare Undertakings: Companies and other enterprises that donate property for public welfare undertakings in accordance with the provisions of this Law shall enjoy preferential treatment in terms of enterprise income tax in accordance with the provisions of laws and administrative regulations.

According to the original income tax regulations for domestic enterprises, public welfare and relief donations of enterprises, that is, donations made by enterprises to public welfare undertakings such as education and civil affairs, as well as donations to areas suffering from natural disasters, are allowed to be deducted within 3% of their annual taxable income. According to the original income tax regulations for foreign-funded enterprises, donations to public welfare and relief donations to enterprises, that is, donations made by enterprises to public welfare undertakings such as education and civil affairs, as well as donations to areas suffering from natural disasters, can be deducted according to the facts.

Therefore, when the new enterprise income tax law was enacted, in order to make up for the lack of first-class functions, mobilize the enthusiasm of enterprises to actively participate in the development of social public undertakings, and promote the development of public welfare undertakings in China, the common international practice was considered to solve the problem of unfair tax treatment of domestic and foreign-funded enterprises in the past. Foreign-funded enterprises.

It is data of the amount of money accumulated from January to June.

All the profits are donated, there are no taxes, how can the country operate?

The enterprise income tax is filled in this quarter and is not calculated and paid for both profits and income tax, but is calculated and paid on an annual basis, that is, the total accumulated profits from January to September are paid, and the profit column in the cumulative column is filled in as 0, so there is no need to pay income tax.

Hello! According to the provisions of the legal system of enterprise income tax, the annual loss of the enterprise can be made up by the pre-tax profit of the next 5 years, so the following treatment will be made:

From 2007 to 2011, the cumulative total profit = 300 + 200 + 400 + 150 = 10.5 million yuan, from which we can conclude that the first three years made up for a total loss of 9 million yuan, and the loss made up in 2011 was 1 million yuan, so the profit after the loss = 150-100 = 500,000 yuan, then the tax amount of enterprise income tax payable in 2011 is 500,000 yuan. Then:

Income tax amount = 50 25% = 10,000 yuan.

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