How to calculate the reduction amount of the 2011 annual income tax of sole proprietorship enterpris

According to the notice of the Ministry of Finance and the State Administration of Taxation on adjusting the deduction standards for individual income tax expenses for individual industrial and commercial owners, sole proprietorship enterprises and natural person investors of partnership enterprises (Cai Shui [2011] No. 62), when the individual income tax is levied on the production and operation income of individual industrial and commercial owners, sole proprietorship enterprises and natural person investors of partnership enterprises in accordance with the law, the deduction standard for the expenses of individual industrial and commercial owners, sole proprietorship enterprises and natural person investors of partnership enterprises is uniformly determined to be 42,000 yuan year (3500 yuan month). At the same time, the Notice clarifies that this Notice will come into force on September 1, 2011.

Then the 8 months before September 1, 2011 should still be implemented (Cai Shui [2008] No. 65) stipulates that: when the individual income tax is levied on the production and operation income of the owners of individual industrial and commercial households, sole proprietorship enterprises and partnership investors in accordance with the law, the deduction standard for the expenses of the owners of individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises shall be uniformly determined to be 24,000 yuan per year (2,000 yuan month).

Therefore, it is concluded that the deduction standard for the 2011 expenses of the income tax of sole proprietorship enterprises and the salary of investors is 8 2000 + 4 3500 = 30000 yuan.

This is a personal understanding of the policy for reference.

The salary of the boss of a sole proprietorship cannot be deducted and must be increased.

The deduction in January and August 2011 is 2000 * 8 160009 12 3500 * 4 14000 Therefore, the deductible salary is 30,000 yuan.

Taxable income Total profit + boss's annual salary + other illegal expenses 30,000 Then look at the tax rate and check the table yourself. 1 August is used before, 9 October is used new.

According to the notice of the Ministry of Finance and the State Administration of Taxation on the treatment of enterprise income tax related to special-purpose fiscal funds (CS 2009 No. 87), the financial funds that should be included in the total income obtained by enterprises from the people's financial departments and other departments at or above the county level from January 1, 2008 to December 31, 2010 can be regarded as non-taxable income and deducted from the total income when calculating the taxable income

The enterprise can provide the documents for the disbursement of funds, and the documents stipulate the specific purpose of the funds;

The financial department or other ** departments that allocate funds have special fund management methods or specific management requirements for the funds;

The funds and the expenditures incurred with the funds are accounted for separately.

After the fiscal funds are treated as non-taxable income, the part of the ** department that has not incurred expenditure within 5 years (60 months) and has not been returned to the treasury or other allocated funds shall be re-included in the total income of the sixth year of obtaining the funds; Expenses incurred by fiscal funds that are reincluded in the total income are allowed to be deducted in the calculation of taxable income.

Based on the above provisions, if the above-mentioned fiscal funds are obtained from the labor and social security departments at or above the county level (including the same level), and the three conditions of non-taxable income stipulated in the above-mentioned documents are met at the same time, they can be treated as non-taxable income. However, the expenses of non-taxable income used for expenses and the depreciation and amortization of assets shall not be deducted before tax.

According to the notice of the State Administration of Taxation on clarifying the caliber of self-tax declaration with an annual income of more than 120,000 yuan (Guo Shui Han [2006] No. 1200), it is stipulated that for individual industrial and commercial households, sole proprietorship enterprise investors? If the individual income tax is assessed according to the levy rate, the levy rate shall be converted into the taxable income rate, and the taxable income shall be calculated accordingly.

According to the above caliber, if the converted taxable income exceeds 120,000 yuan, the taxpayer shall file a self-tax declaration with the tax authorities. The conversion formula is: taxable income rate = levy rate tax rate, but because the five-level excess progressive tax rate is applicable to the production and operation income of individual industrial and commercial households, the tax rate cannot be directly applied, and the taxable income can be directly deduced according to the annual tax payable of the taxpayer, and the formula is reversed:

Taxable income = (tax payable + quick deduction) tax rate.

For example, in 2013, if the monthly quota of an individual industrial and commercial household is 100,000 yuan and the individual income tax collection rate is 2%, how to determine whether the individual industrial and commercial household needs to make a self-declaration of individual income tax with an annual income tax of more than 120,000 yuan in 2013.

The annual income of the individual industrial and commercial household in 2013 = 100,000 * 12 = 1,200,000 yuan.

Annual personal income tax payable = 1,200,000 * 2% = 24,000 yuan.

According to the tax rate table, the annual personal income tax is 24,000 yuan, and the fifth level of 35% tax rate should be applied, and the quick deduction is 14,750 yuan.

Annual taxable income = (24000 + 14750) 35% = 110714 yuan.

Therefore, the annual income of the individual industrial and commercial household in 2013 is 110714 yuan, which does not exceed 120,000 yuan, and there is no need to file a self-tax declaration for individual income tax with an annual income of more than 120,000 yuan.

Your calculation doesn't match the policy. According to the announcement of the State Administration of Taxation on issues related to the implementation of the amended individual income tax law (Announcement No. 46 of 2011 of the State Administration of Taxation), the calculation method of tax payable in 2011 is as follows:

Tax payable for the previous 8 months = (annual taxable income Corresponding tax rate before the revision of the tax law - quick deduction) 8 12

Tax payable in the next 4 months = (annual taxable income and the corresponding tax rate after the revision of the tax law - quick deduction) 4 12

Annual tax payable = tax payable in the first 8 months + tax payable in the next 4 months.

Therefore, the first step is to determine the taxable income for the whole year, adding the taxable income of the first 8 months and the next 4 months. Taxable income. It is then calculated according to the method specified in the policy.

Tax payable for the previous 8 months = (

After 4 months, the tax payable is high orange = (

Annual taxable amount =

May mine help you.