Corporate income tax questions, hope to answer!

Quarterly pre-payment, annual final settlement.

It depends on the income tax review of the tax bureau whether your unit declares income tax in category A or category B, if it is category A, it is declared quarterly, and if it is still category B, it is declared monthly. This is not directly related to the general taxpayer. At present, many general taxpayer units are also subject to the approved levy.

The quarterly payment is made at the end of the quarter, and the corporate income tax established after 2002 is paid in the national tax.

1.General taxpayers and small-scale taxpayers are distinguished by VAT.

2.Enterprise income tax is divided into audit collection and verification collection, depending on your unit, it should have been approved and collected, but now it is only converted into audit collection. The general taxation bureau will also require the income tax to be audited and collected when converting small-scale taxpayers into general taxpayers.

The practice of collecting income tax according to the audit is to pay in advance once in the first quarter, and then make the income tax final settlement at the end of the next year. The approved levy is generally levied on the basis of income, as long as you have calculated the monthly income clearly, you can pay it on a monthly basis.

3.The so-called monthly settlement, whether it is paid in three months or in one month, of course, must be accrued in the current month of the current month.

The company established before the year, so the tax is paid to the local tax, and the company established after it is established to the national tax.

Originally, your enterprise income tax was probably approved and collected, but now it is audited and collected, which is calculated once every three months (i.e., the first quarter). If you pay corporate income tax, you should pay it at the office you are in charge of, and there should be a special tax account

General taxpayers (three months, that is, the first quarter) pay the enterprise income tax as soon as they pay it, and the year-end final settlement is settled. Accounting entries are accrued in March, June, September, and December, and the corresponding bank is paid in the following month. As for which one to pay (strictly speaking, which one to declare), the tax will be told at that time.

General taxpayers have nothing to do with the prepayment period of enterprise income tax. It is still approved by the tax authorities to be paid in advance on a monthly or quarterly basis, and the annual final settlement is settled.

General taxpayers refer to value-added tax, which has nothing to do with corporate income tax.

The enterprise income tax is paid in advance on a monthly or quarterly basis, and is paid in the year-end final settlement.

Income 3000 + 150 * 90% = 3135

Donation income is 100 and dividends are tax-deductible.

Cost 1800, taxes and surcharge 95

The sales expenses are 4 million yuan (3150 * 15% =, the advertising expenses are not exceeded), the management expenses are 4 million, the additional deduction is 600,000 yuan, and the business entertainment expenses are increased, 50 * 60% = 30).

The financial expenses will be increased by 250,000 yuan, and 550,000 yuan can be deducted.

The union will increase and the welfare will be increased by 18-120*14%=

Non-business deduction 10

Corporate Income Tax Payable:

3135-1800-95-400-400-60+ million yuan.

1. VAT payable = 8600 * 17% - (510 + 230 * 7% + 2, business tax payable = 200 * 5% = 10

3. Who should pay the urban maintenance and education fee surcharge = (4, accounting profit = (8600 + 200 + 50 + 30) - (5660 + 1650 + 850 + 80 + 300 + 10+

5. The business fee shall be deducted at 5/1000 of the operating income or 60% of the entertainment expenses, whichever is lower.

8600 + 200) * 5 1000 = 44, 90 * business entertainment expenses should be adjusted to increase the taxable income 90-44 = 466, advertising expenses shall not exceed 15% of the operating income can be deducted. 8800*15%=1320

Advertising expenses should be increased by taxable income = 1400-1320 = 807, deductible interest expenses = 500*

Taxable income should be increased = 40-29 = 11

8. The pre-tax deduction standard of the "three fees" is *2%+540*14%+540*

Taxable income should be increased = 15 + 82 +

9. The part of public welfare donations within 12% of the total annual profit is allowed to be deducted.

Taxable income should be increased =

10. Taxable income =

11. Enterprise income tax =

Taxable income = total income - non-taxable income - tax-exempt income - various deductions - allowable losses of previous years.

The interest income from treasury bills is tax-exempt income and is not included in the taxable income;

Business entertainment expenses of 1 million yuan, which can be deducted from 60% of the actual amount, that is, 600,000 yuan; However, it shall not exceed the operating income, that is, 18 million * million; In the end, 90,000 yuan can be deducted.

The part of employee welfare expenses that does not exceed 14% of the total wages and salaries is allowed to be deducted, and 280,000 yuan can be deducted;

The part of the trade union funds allocated by the enterprise that does not exceed 2% of the total wages and salaries is allowed to be deducted, and 40,000 yuan can be deducted;

Employee education expenses, the actual expenditure of employee education expenses incurred by the enterprise, within the total salary of employees, is allowed to be deducted, 50,000 yuan can be deducted, the actual 20,000 yuan, and the final deduction is 20,000 yuan.

In that year, 4 million yuan of special equipment for environmental protection was purchased, which could be deducted by 10% and 400,000 yuan.

Expenses of various reserves shall not be deducted without approval.

Accordingly: taxable income = total income - non-taxable income - tax-exempt income - various deductions - allowable losses of previous years = 3000-100-200-9-28-4-2-40 = 26.14 million.

Income tax payable = 26.14 * million.

Analysis: (1) The enterprise should pay VAT in December

Input tax = 68 + 80 7% = 10,000 yuan.

Output tax = (1125+20 million yuan.)

Note: Donation of 2,000 sets is deemed to be sales of value-added tax, 250 yuan = 10,000 yuan) should be taxed value-added tax = 10,000 yuan.

2) The enterprise should pay consumption tax, urban construction tax and education surcharge in December

Consumption tax payable: [(1125+20 million yuan.

Education fee surcharge payable = (10,000 yuan.)

3) The amount of enterprise income tax payable by enterprises in 2011:

Profit realized this month = 10,000 yuan.

The total profit of this year = 10,000 yuan.

Tax adjustment to the amount of profits:

Adjustments to advertising costs:

The deduction limit of advertising expenses = (6000 + 1125) 15% = 10,000 yuan, the actual amount = 460 + 120 = 580, which does not exceed the limit and can be deducted in full, so it will not be adjusted;

Adjustments to business entertainment:

Actual amount = 30 + 10 = 400,000 yuan.

The limit calculated according to 5 of the sales revenue = (6000 + 1125) 5 = 10,000 yuan, and the limit calculated according to 60% of the amount incurred = 40 60% = 240,000 yuan, so it should be deducted according to the limit of 240,000 yuan, and the taxable income should be increased = 40-24 = 160,000 yuan The adjustment of the donation:

Deduction limit = 10,000 yuan, no adjustment!

then the taxable income = 10,000 yuan.

The amount of enterprise income tax payable = 10,000 yuan.

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Total income - tax-exempt income - non-taxable income - pre-tax deduction = taxable income.

500-50-20）-x=100

x=230

The loss in 2002 was 6 million yuan, which can be made up from 2003 to 2007, 100 (2003) + 200 (2005) + 100 (2006) + 150 (2007) = 5.5 million yuan.

The loss in 2003 was 45 million yuan, which can be made up in 2004-2008, and since the profits in 2005, 2006 and 2007 have been made up by the losses in 2002, it can only make up for 1.6 million yuan in 2003 (2008).

If the taxable income after 2009 cannot make up for the losses of previous years, the enterprise income tax shall be calculated and paid according to the realized amount of the current year.

The annual taxable income is given by the title itself, of which 2011 is not over and is virtual.

Sales profit: 10,000 yuan, deducting management expenses: salary 140,000 yuan, depreciation 640,000 yuan, a total of 780,000 yuan, sales expenses salary 300,000 yuan, deducting business tax and additional 5 + million yuan, total profit:

10,000 yuan, no need to pay income tax. Check that the question is correct.