According to the provisions of the total amount of enterprise income tax, let s talk about the devel

Do you want to write **?Refer to the references in the book.

Answer] Age refers to: a

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The corporate income tax rate is 25%, and the allotment rate is 20% for non-resident enterprises obtaining income as stipulated in paragraph 3 of Article 3 of the Enterprise Income Tax Law.

Answer] :d This question examines the collection method of enterprise income tax. The collection method of income tax for enterprises and blind tourism industry is to calculate the levy on an annual basis, and pay it in advance in monthly or quarterly quarters.

Answer]: a, b

According to Article 2 of the Enterprise Income Tax Law, enterprises refer to Wuhuai Weiyou as resident enterprises and non-resident enterprises.

Answer] :d In the People's Republic of China, enterprises and other organizations that obtain income are taxpayers of enterprise income tax. Sole proprietorship enterprises and partnership enterprises are not subject to the Enterprise Income Tax Law.

There are three types of private businesses: sole proprietorship;Partnerships;Limited Liability Company. Therefore, it is not possible to directly say whether private enterprises are income tax payers or non-taxpayers.

The answer is d.

What are the specific measures to implement the statutory principles of taxation from 2015 to 2022?At present, in addition to the corporate income tax law, a.

Dear, I am glad to answer for you: What are the specific measures to implement the statutory principles of taxation from 2015 to 2022?At present, in addition to the enterprise income tax law and the specific measures to implement the statutory principles of taxation from 2015 to 2022, the environmental protection tax law, the tobacco tax law, the ship tonnage tax law, the vehicle and vessel tax law, the cultivated land occupation tax law, and the vehicle purchase tax law have been formulated, and the enterprise income tax law and the individual income tax law have been revised The Third Plenary Session of the 18th Central Committee of the Communist Party of China "Decision on Several Important Issues Concerning Comprehensively Deepening Reform" In it, fiscal and taxation reform is highlighted as the key content, and it can even be said that in the decision of the Third Plenary Session of the 18th Central Committee, fiscal and taxation reform is a main line of all reforms.

At present, it is usually said that the reforms mentioned in the Third Plenary Session of the CPC Central Committee are the six major reforms, namely politics, economy, culture, society, ecological civilization and party building, but in fact, these six major reforms are closely linked to fiscal and taxation reforms. Because this reform has a general goal, and this goal is to modernize the country's governance system and governance capacity. The fiscal and taxation reforms in Chapter 5 of the Plenum Decision mainly focus on three major reforms: first, the reform of the budget system, second, the reform of the taxation system, and third, the reform of the market and the main responsibility.

Implementing the legal principle of taxation" is an important reform task proposed by the decision of the Third Plenary Session of the 18th Central Committee of the Communist Party of China.

Features: 1. The income tax is used as the basis for taxation, which reflects the principle of being able to afford the amount of energy, and the turnover tax is based on the operating income, which has nothing to do with costs and expenses.

2. The management method of "prepayment in installments and final settlement at the end of the year" is mostly adopted.

3. The regulatory effect on enterprises is more obvious.

Principles: 1. Implement the principle of fair tax burden and solve the problem of different tax treatment and large tax burden difference between domestic and foreign-funded enterprises.

2. Implement the principles of the scientific outlook on development, coordinate the coordinated development of the economy, society and region, promote environmental protection and social progress in an all-round way, and realize the sustainable development of the national economy.

3. Give full play to the principle of regulation and control, promote industrial upgrading and technological progress in accordance with the requirements of national industrial policy, and optimize the structure of the national economy.

4. Refer to the principles of international practice and learn from the latest experience of tax reform in various countries around the world, further enrich and improve the enterprise income tax system, and reflect the scientific, complete and forward-looking nature of the tax law as much as possible.

5. Straighten out the principle of distribution relationship, take into account the financial affordability and the level of taxpayers' burden, and effectively organize fiscal revenue.

6. It is conducive to the principle of collection and management, stipulates the collection and management behavior, facilitates taxpayers, and reduces the cost of tax collection.

Several features of the Enterprise Income Tax Law:

1) The concept of "resident, non-resident enterprise" was introduced.

2) The 25% tax rate is moderately low in the international community.

3) The focus of preferential treatment has shifted to industrial preferential treatment.

4) The five-year transition period arrangement is conducive to safeguarding the interests of enterprises.

5) The impact of the tax rate adjustment on Hong Kong, Macao and Taiwan enterprises is small.

Legislative principles: (1) the principle of unifying the tax law, fair tax burden, and promoting competition (2) straightening out and standardizing the distribution relationship between the state and enterprises, and promoting the transformation of enterprises' operating mechanism (3) taking into account China's actual situation and moving closer to international tax practices.

4) Simplify the tax system and improve the efficiency of tax collection and management.

What are the current legislative principles of corporate income tax?