How to calculate enterprise income tax and how to calculate enterprise income tax

1. Methods for calculating enterprise income tax:

The corporate income tax rate is the statutory rate at which the corporate income tax payable is calculated. According to the provisions of the Enterprise Income Tax Law of the People's Republic of China (adopted at the Fifth Session of the Tenth National People's Congress on March 16, 2007), China's enterprise income tax adopts a proportional tax rate of 25. In addition:

1) If a non-resident enterprise obtains the income specified in Paragraph 3 of Article 3 of this Law, the applicable tax rate is 20% and the enterprise income tax is levied;

2) Qualified small and low-profit enterprises shall be subject to enterprise income tax at a reduced rate of 20%;

3) High-tech enterprises that need to be supported by the state shall be subject to enterprise income tax at a reduced rate of 15%.

2. The accounting treatment of enterprise income tax is:

Accrual: Debit: Income Tax Expense.

Credit: Taxes Payable - Corporate Income Tax.

When paying: Debit: Tax Payable - Corporate Income Tax.

Credit: Bank deposits.

Corporate income tax is calculated and paid on the basis of taxable income (tax-adjusted profits).

1. Profit = main business income - main business cost - main business tax and surcharge + other business income - other business expenses - operating expenses - management expenses - financial expenses + investment income + non-operating income - non-operating expenses.

2. Taxable income = profit + increase in tax adjustment - decrease in tax adjustment 3. Income tax payable = taxable income * tax rate.

4. Applicable tax rate: 25% is applicable to taxable income of more than 300,000 yuan, and 10% of the preferential tax rate for small and micro enterprises is applicable to taxable income of less than 300,000 yuan.

Accounting entries 1, when accruing:

Borrow: Income tax.

Credit: Tax Payable - Income Tax Payable.

When paid: Borrow: Tax Payable - Income Tax Payable.

Credit: Bank deposits.

At the time of carry-forward: Borrow: profit for the current year.

Credit: Income Tax.

Yes. If you are not a small low-profit enterprise or do not enjoy the preferential tax policies of the state, then your corporate income tax should be: the taxable income of the current year multiplied by 25%.

The audit collection is based on profits, but the losses of previous years should be made up first, and the profits should be calculated according to the approved profit rate before accruing.

It is not calculated according to 25% of the profit, but according to the enterprise income tax paid in the previous year.

The tax law stipulates that income tax is paid at 25% of the total profit of the enterprise.

Corporate income tax is calculated by multiplying the total profits realized by the enterprise by the corporate income tax rate.

According to China's regulations, the corporate income tax of the previous quarter is generally paid on the 15th of the following month, so there will be a tax payable at the end of the current quarter. The accounting entries are as follows:

Borrow: Income tax expense.

Credit: Tax Payable - Income Tax Payable.

The accrual of corporate income tax is adjusted to the profit calculated under the accounting standards to the tax profit and multiplied by the corporate income tax rate.

Income tax expense is debited, tax payable is credited, income tax payable.

The accrual of enterprise income tax is based on the net income or net income of the taxpayer within a certain period.

Income tax payable = taxable income Applicable tax rate - tax reduction and exemption - tax credit, and there are two calculation methods for taxable income:

Straight Ridge Connection Calculation Method:

One point of taxable income = total income - non-taxable income - tax-exempt income - deductions - the amount of loss allowed to be made up in the year before the infiltration, indirect calculation method:

Taxable income = total profit + amount of tax adjustment items.

Corporate income tax is calculated and paid on the basis of taxable income (tax-adjusted profits). 1. Profit = main business income - main business cost - main business tax and surcharge + other business income - other business expenses - operating expenses - management expenses - financial expenses + investment income + non-operating income - non-operating expenses. 2. Increase in tax adjustment of taxable income and profit - decrease in tax adjustment.

3. The tax rate of taxable income of income tax. 4. Applicable tax rate: 18% of the taxable income (tax-adjusted profit) within 30,000 yuan (inclusive), 27% of the taxable income (tax-adjusted profit) between 30,000 yuan and 100,000 yuan (inclusive), and 33% of the taxable income (tax-adjusted profit) of more than 100,000 yuan (25% since 2008).