Whether the administrative authority levies enterprise income tax

According to the actual situation, the administrative organ is not within the scope of enterprise income tax, so the administrative agency does not levy enterprise income tax.

Enterprise income tax is a tax levied on the production and operation income and other income of China's domestic-funded enterprises and business units. The range of taxpayers is larger than corporate income tax. Enterprise income tax payers refer to all domestic-funded enterprises or other organizations within the territory of the People's Republic of China that implement independent economic accounting, including the following 6 categories:

1) State-owned enterprises;(2) Collective enterprises;(3) private enterprises;(4) Associates;(5) Joint-stock enterprises;(6) Other organizations with income from production and operation and other income. The object of enterprise income tax is the income obtained by the taxpayer. It includes income from the sale of goods, income from the provision of services, income from the transfer of property, income from dividends and dividends, income from interest, income from rent, income from royalties, income from receiving donations and other income.

Enterprise income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other organizations that obtain income within the territory of the People's Republic of China on their production and operation income. As a taxpayer of enterprise income tax, you should pay enterprise income tax in accordance with the Enterprise Income Tax Law of the People's Republic of China. However, sole proprietorships and partnerships are excluded.

To put it simply, the administrative agency will not generate income, and of course there will be no income tax.

I don't think I need to think about it at all, of course I don't.

Some groups acquire others. None of them levy one.

Administrative authorities are not the subject of enterprise income tax. According to Article 3 of the Interpretation of the Enterprise Income Tax Law: The term "enterprises established in accordance with the law in China" as mentioned in Article 2 of the Enterprise Income Tax Law includes enterprises, public institutions, social organizations and other organizations that obtain income established in China in accordance with Chinese laws and administrative regulations.

The term "enterprises established in accordance with the laws of a foreign country (region)" as mentioned in Article 2 of the Enterprise Income Tax Law includes enterprises established in accordance with the laws of a foreign country (region) and other organizations that obtain income.

Even if the housing lease fee of the administrative agency does not involve enterprise income tax, it must pay the asset occupation fee to the SASAC. The proportion of the occupation fee shall be charged annually by the SASAC in proportion to the original value of the leased assets.

Legal analysis: There is no need to levy enterprise income tax on the government rollover, because the administrative agency is not the subject of enterprise income tax.

Legal basis: Enterprise Income Tax Law of the People's Republic of China

Article 1 Within the territory of the People's Republic of China, enterprises and other organizations that obtain income (hereinafter referred to as enterprises) shall pay enterprise income tax in accordance with the provisions of this Law for taxpayers of enterprise income tax. This Law does not apply to sole proprietorship enterprises and partnership enterprises.

Article 2 Enterprises are divided into resident enterprises and non-resident enterprises. For the purposes of this Law, the term "resident enterprise" refers to an enterprise established within the territory of China in accordance with the law, or established in accordance with the laws of a foreign country (region) but with an actual management institution within the territory of China. For the purposes of this Law, the term "non-resident enterprise" refers to an enterprise established in accordance with the laws of a foreign country (region) and whose actual management is not in China, but which has established an institution or place in China, or an enterprise that has not established an institution or place in China, but has income from China.

There are both national and local taxes. "Notice of the State Administration of Taxation on Issues Concerning the Adjustment of the Scope of Collection and Administration of New Enterprise Income Tax" Guo Shui Fa [2018] No. 120 The State Taxation Bureaus and Local Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, in order to thoroughly implement the scientific concept of development and further improve the quality and efficiency of enterprise income tax collection and management, with the consent of the People's Republic of China, hereby notify the following matters for the adjustment of the scope of income tax collection and management of new enterprises after 2018:

Basic provisions: Taking 2018 as the base year, the enterprise income tax payers managed by the State Administration of Taxation and the local taxation bureau respectively before the end of 2018 will not be adjusted. Among the new enterprise income tax payers from 2018 onwards, the enterprise income tax of enterprises that should pay VAT is managed by the State Administration of Taxation; The enterprise income tax of enterprises subject to business tax is administered by the local taxation bureau.

At the same time, from 2018, the following provisions will be implemented on the scope of income tax collection and administration of the following new enterprises:

1) The enterprise income tax of enterprises with full enterprise income tax is ** income and enterprises that pay business tax at the State Taxation Bureau, and their enterprise income tax is managed by the State Taxation Bureau.

2) The enterprise income tax of banks (credit cooperatives) and insurance companies shall be managed by the State Administration of Taxation, and the enterprise income tax of other types of financial enterprises except for the above provisions shall be managed by the local taxation bureau.

3) The enterprise income tax of foreign-invested enterprises and resident representative offices of foreign enterprises is still administered by the State Administration of Taxation.

In addition to the products specified in the original design, the income from the comprehensive utilization of the products produced in the production process of the enterprise and the resources in the "Catalogue of Comprehensive Utilization of Resources" as the main raw materials for production, as well as the income from the use of bulk coal gangue, slag and fly ash outside the enterprise as the main raw materials for the production of building materials products, shall be exempted from income tax for 5 years from the date of production and operation;

Enterprises that deal with the resources abandoned by other enterprises and are established in the "Catalogue of Comprehensive Utilization of Resources" may be exempted or exempted from income tax for one year with the approval of the in-charge tax authorities.

Legal analysis: There are currently two ways to collect enterprise income tax: audit collection and verification of taxable income rate.

First of all, the audit collection, the application of financial accounting standards of enterprises, according to the income after the reduction of the slag and the profit after the feast to find the applicable tax rate, calculate and pay the enterprise income tax. The assessed taxable income rate is levied and is applicable to enterprises that are able to calculate their income correctly but cannot calculate their costs correctly. This is followed by the accounting collection and the assessment of the taxable income rate collection.

The key is to see who has the highest profit margin and the approved taxable income rate. If the profit margin is high, the assessed taxable income rate will be levied less tax, otherwise it will be overtaxed.

Legal basis: Article 30 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection The withholding agent shall perform the obligation to withhold or collect taxes on behalf of the omission in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require entities and individuals that are not required by laws and administrative regulations to perform their obligations of withholding or collecting taxes.

When the withholding agent fulfills the obligation of withholding or collecting tax in accordance with the law, the taxpayer shall not refuse. If the taxpayer refuses, the withholding agent shall report to the tax authorities in a timely manner. The tax authorities shall pay the withholding agent the handling fee for withholding and collection in accordance with the regulations.

The circumstances under which the tax authorities may verify and levy enterprise income tax include:

1. In accordance with the provisions of laws and administrative regulations, it is not necessary to set up account books.

2. In accordance with the provisions of laws and administrative regulations, account books should be set up but no account books have been set up.

3. Destroying account books without authorization or refusing to provide tax payment information.

4. Although the account books are set up, the accounts are chaotic or the cost information, income vouchers, and expense vouchers are incomplete, and it is difficult to check the accounts.

5. In the event of a tax liability, the tax declaration is not made within the prescribed time limit, and the tax authorities order the tax declaration within the time limit, but the declaration is still not made within the time limit.

6. The tax basis of the declaration is obviously low, and there is no justifiable reason.

1. Approved collection conditions for sole proprietorship enterprises.

The approved collection conditions for sole proprietorship enterprises include: 1. In accordance with the provisions of laws and administrative regulations, there is no need to set up account books or account books that should be set up but have not been set up; 2. The accounts are chaotic or the cost information, income vouchers, and expense vouchers are incomplete, and it is difficult to check the accounts; 3. Destroying account books without authorization or refusing to provide tax payment information. 4. Failing to file a tax declaration on time, ordering a deadline for filing, and failing to declare within the time limit; 5. The basis for calculating tax without justifiable reasons is obviously low.

2. Should the seller be the subject of the retroactive tax payment?

The subject of the back tax payment should be the seller. The seller can truthfully state the facts to the tax authorities and pay back the tax, and after paying the tax, when the buyer re-** the house, if it is not verified and collected, it can be deducted accordingly. According to the Law of the People's Republic of China on the Administration of Tax Collection, taxpayers must truthfully declare tax returns, financial and accounting statements and other tax payment materials submitted by tax authorities according to actual needs in accordance with the declaration deadline and content determined by laws, administrative regulations or tax authorities.

The withholding agent shall, in accordance with the laws and administrative regulations or the tax authorities in accordance with the provisions of the laws and administrative regulations, determine the declaration period and declaration content of Qimo, and truthfully submit the withholding and tax report forms and other relevant materials required by the tax authorities to submit the withholding agent according to the actual needs.

Article 3 of the notice of the Measures for the Verification and Collection of Enterprise Income Tax (for Trial Implementation) shall be assessed and levied on the enterprise income tax if the taxpayer has one of the following circumstances:

1) In accordance with the provisions of laws and administrative regulations, it is not necessary to set up account books; 

2) Where account books should be set up in accordance with the provisions of laws and administrative regulations, but account books have not been set up;

3) Canceling or altering account books without authorization, or refusing to provide tax payment materials; 

4) Although the account books are set up, the accounts are chaotic or the cost information, income vouchers, and expense vouchers are incomplete, and it is difficult to check the accounts; 

5) Failing to file a tax declaration within the prescribed time limit after the occurrence of tax liability, and failing to file a tax declaration within the time limit ordered by the tax authorities; 

6) The tax basis of the declaration is obviously low, and there is no justifiable reason. 

These measures are not applicable to taxpayers in special industries, special types and taxpayers above a certain scale. The above-mentioned specific taxpayers shall be separately specified by the State Administration of Taxation. 

Administrative units do not need to levy enterprise income tax, because administrative organs are not the subject of enterprise income tax payers.

Legal basis: Enterprise Income Tax Law of the People's Republic of China

Article 1 In the People's Republic of China, enterprises and other organizations that obtain income (hereinafter collectively referred to as enterprises) are taxpayers of enterprise income tax and pay enterprise income tax in accordance with the provisions of this law. This Law does not apply to sole proprietorship enterprises and partnership enterprises.

Article 2 Enterprises are divided into resident enterprises and non-resident enterprises. "Enterprises with blind residents" as used in this Law refers to enterprises established within the territory of China in accordance with law, or established in accordance with the laws of a foreign country (region) but with an actual management organization within the territory of China. For the purposes of this Law, the term "non-resident enterprise" refers to an enterprise established in accordance with the laws of a foreign country (region) and the actual management institution is not in China, but it has established an institution or place in China, or an enterprise that has not established an institution or place in China but has income in China.