Whether the enterprise income tax of the newly established assessment company can be assessed and co

Question] A company is a newly established asset appraisal company and intends to apply for the assessment and collection of enterprise income tax, but the local tax authority does not approve it on the grounds that the company is a special industry. Excuse me, is the tax authority doing the right thing? 【Answer】 Article 3 of the Measures for the Verification and Collection of Enterprise Income Tax (Trial) (Guo Shui Fa [2008] No. 30) stipulates that taxpayers in special industries, special types and taxpayers above a certain scale are not subject to the Measures.

Specific taxpayers shall be separately specified by the State Administration of Taxation. According to Article 1 of the Notice of the State Administration of Taxation on Several Issues Concerning the Verification and Collection of Enterprise Income Tax (Guo Shui Han [2009] No. 377), specific taxpayers include the following types of enterprises: 1

Enterprises that enjoy one or more preferential policies for enterprise income tax stipulated in the Enterprise Income Tax Law and its implementing regulations and *** (excluding enterprises that only enjoy the preferential policy of "tax-exempt income" stipulated in Article 26 of the Enterprise Income Tax Law); 2.Aggregate tax-paying enterprises; 3.listed companies; 4.

Banks, credit cooperatives, microfinance companies, insurance companies, ** companies, ** companies, trust and investment companies, financial asset management companies, financial leasing companies, guarantee companies, finance companies, pawn companies and other financial enterprises; 5.Engaged in accounting, auditing, asset appraisal, taxation, real estate valuation, land valuation, project cost, lawyers, attestation, notary institutions, grassroots legal service institutions, patents, trademarks and other economic assurance social intermediaries; 6.Other enterprises as specified by the State Administration of Taxation.

Therefore, there is a basis for the tax authorities not to approve the application for verification and collection of the above-mentioned companies.

At present, the general construction and safety industry is subject to approved collection.

Since the 90s, China has begun to levy corporate income tax, we all know that paying taxes is the obligation of every citizen, so what is the calculation method of corporate income tax? What is the corporate income tax rate?

In the accounting of income tax, the calculation method of "verified collection" income tax of resident enterprises.

Verified and levied income tax payable = total income * taxable income rate * enterprise income tax rate.

The corporate income tax rate is 25%, and based on your figures, the taxable income rate should be 16%.

There are two types of income tax that are assessed and collected: fixed amount collection and fixed rate collection.

The fixed amount means that no matter how much you earn, you have to pay income tax according to the prescribed amount.

The fixed rate collection is to verify a taxable income rate, multiply the sales (business) income by the taxable income rate, and obtain the taxable income, and pay income tax at 25% of the taxable income (20% for small and micro enterprises).

1. Conditions: Resident enterprise taxpayers shall be assessed and levied enterprise income tax under any of the following circumstances: (1) in accordance with the provisions of laws and administrative regulations, account books may not be set up; (2) Where account books should be set up in accordance with the provisions of laws and administrative regulations, but not set up; (3) Destroying account books without authorization.

1. Conditions:

If a resident enterprise taxpayer has any of the following circumstances, the enterprise income tax shall be assessed and levied:

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

2) Where an account book should be set up in accordance with the provisions of the law or administrative regulations, but not set up;

3) Destroying 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.

II. Procedure

1) The in-charge taxation authorities shall promptly deliver the Appraisal Form for the Verification and Collection of Enterprise Income Tax to the taxpayers (see Schedule 14 of the New Collection and Management**), and complete the appraisal of the enterprise income tax in a timely manner. The specific procedure is as follows:

1.Taxpayers should fill in the form and submit it to the in-charge tax authorities within 10 working days after receiving the Enterprise Income Tax Verification and Collection Appraisal Form. The "Enterprise Income Tax Verification and Collection Appraisal Form" shall be in triplicate, with one copy each executed by the in-charge tax authority and the county tax authority, and the other copy delivered to the taxpayer for execution.

The in-charge taxation authorities may also appropriately increase the joint reserve according to the actual work needs.

2.The in-charge taxation authorities shall, within 20 working days after accepting the "Enterprise Income Tax Verification and Collection Appraisal Form", review and verify the classification and household by household, put forward appraisal opinions, and report to the county tax authorities for review and identification.

3.The county taxation authorities shall complete the review and identification within 30 working days after receiving the "Enterprise Income Tax Verification and Collection Appraisal Form".

If a taxpayer fails to fill in and submit the "Enterprise Income Tax Verification and Collection Appraisal Form" within the prescribed time limit after receiving the "Enterprise Income Tax Verification and Collection Appraisal Form", the tax authorities shall treat it as if the taxpayer has submitted it and shall review and determine it in accordance with the above procedures.

2) The tax authorities shall, before the end of June each year, re-identify the taxpayers who have been assessed and levied enterprise income tax in the previous year. Before the completion of the re-appraisal work, the taxpayer can temporarily prepay the enterprise income tax according to the approved collection method of the previous year; After the reappraisal is completed, adjustments will be made according to the results of the re-appraisal.

3) The in-charge taxation authorities shall publicize the amount of income tax payable or the taxable income rate approved by each household by category. The in-charge taxation authorities shall, in accordance with the principle of facilitating the understanding and supervision of taxpayers and all sectors of society, determine the place and method of publicity.

If a taxpayer has any objection to the enterprise income tax collection method, the amount of income tax payable or the taxable income rate determined by the tax authorities, it shall provide legal and effective relevant evidence, and the tax authorities shall adjust the objections after verification and determination.

How to calculate the enterprise income tax that is assessed and collected, and if the enterprise income tax is assessed and levied by the taxable income rate, the calculation formula for the amount of income tax payable is as follows:

Income tax payable = taxable income applicable tax rate, taxable income = taxable income taxable income rate, or taxable income = cost (expense) expenditure (1 - taxable income rate) taxable income rate;

Verification and collection refers to the collection method in which the tax authorities verify the output and sales amount of the taxable products produced by the taxpayer according to the taxpayer's situation and under normal production and operation conditions, and then levy the tax according to the tax rate stipulated in the tax law.

How to calculate the enterprise income tax for verification and collection, according to the relevant provisions of the "Tax Collection and Administration Law", the "Interim Regulations on Enterprise Income Tax" and their implementation rules, the relevant provisions for the verification and collection of enterprise income tax are as follows: (1) Scope of application: If the taxpayer has one of the following circumstances, the enterprise income tax shall be levied by means of verification and collection: 1. In accordance with the provisions of the tax laws and regulations, the account books may not be set up, or the account books should be set up according to the provisions of the tax laws and regulations, but no account books have been set up; 2. Only the total amount of income can be accurately calculated, or the amount of revenue can be verified, but its costs and expenses cannot be accurately calculated; 3. Only the cost and expense can be accurately calculated, or the cost and expense can be verified, but the total income cannot be accurately calculated; 4. The total income and costs and expenses cannot be correctly calculated, and the true, accurate and complete tax information cannot be provided to the competent tax authorities, which is difficult to verify; 5. Although the account setting and accounting comply with the regulations, the relevant account books, vouchers and relevant tax information are not kept in accordance with the regulations; 6. In the event of a tax liability, the tax declaration is not made within the time limit stipulated by the tax laws and regulations, and the tax authorities order the tax authorities to declare within the time limit, but the declaration is still not made within the time limit.

2) Methods of Verification and Collection: The methods of verification and collection include two methods: fixed amount collection and assessment of taxable income rate, as well as other reasonable methods. 1. Quota collection refers to the method whereby the tax authorities directly verify the annual enterprise income tax payable by taxpayers in accordance with certain standards, procedures and methods, and the taxpayers declare and pay according to the regulations. 2. The collection of the verified taxable income rate refers to the method whereby the tax authorities verify the taxable income rate of the taxpayer in advance in accordance with certain standards, procedures and methods, and the taxpayer calculates and pays the enterprise income tax according to the actual amount of the total income or costs and expenses in the tax year.

If the method of levying the assessed taxable income rate is implemented, the calculation formula of the income tax payable is as follows: income tax payable = taxable income * taxable income at the applicable tax rate = total income * taxable income rate or = cost and expense (1 - taxable income rate) * taxable income rate The tax department will give a table of taxable income rates, such as 7-20% for industry, transportation, transportation, and commerce; construction, real estate development 10-20%; food service industry 10-25%; Entertainment 10-25%; 10-30% for other industries. If an enterprise operates multiple businesses, the in-charge taxation authorities shall verify the taxable income rate applicable to a certain industry according to its main business items, regardless of whether its business items are separately accounted for.