What months is corporate income tax calculated?

Deadline for payment of enterprise income tax: Taxpayers who prepay tax on a monthly or quarterly basis shall file tax returns and prepay taxes to the competent tax authorities within 15 days after the end of the month or quarter. Among them, the tax in the fourth quarter should also be prepaid within 15 days after the end of the quarter, and then the annual declaration should be made within 45 days after the end of the year.

The original "Interim Regulations on Enterprise Income Tax" stipulates that the enterprise income tax rate is 33%, and there are two preferential tax rates, the annual taxable income is 3.1 million yuan, the tax rate is 27%, and the taxable income below 30,000 yuan is 18%; The tax rate for high-tech enterprises in special zones and high-tech development zones is 15%. The income tax rate for foreign-funded enterprises is 30%, and the local income tax rate is 3%. The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises, 15% for high-tech enterprises that need to be supported by the state, 20% for small and low-profit enterprises, and 20% for non-resident enterprises.

Income tax payable by the enterprise = taxable income for the current period * applicable tax rate Taxable income = total income - amount of allowable deductions The annual loss incurred by the taxpayer can be made up with the income of the next year, and if the income of the next tax year is insufficient to make up, it can be continued to make up for it year by year, but the maximum shall not exceed 5 years.

Article 54 The enterprise income tax shall be paid in advance on a monthly or quarterly basis. Enterprises shall, within 15 days from the date of the end of the month or quarter, submit the prepayment of enterprise income tax return to the tax authorities and pay the tax in advance. The enterprise shall, within five months from the date of the end of the year, submit the annual enterprise income tax return to the tax authorities, and settle the final settlement and tax refund payable.

When submitting the enterprise income tax return, the enterprise shall attach the financial accounting report and other relevant materials in accordance with the regulations. If the total profit is negative, no corporate income tax is paid.

It is also necessary to see whether your enterprise is approved and levied or audited.

These four months accrue.

Corporate income tax.

It is based on the taxable income.

Tax adjustment after the calculation and payment.

1. Operating profit = main business income + other business income + investment income + non-operating income.

Cost of Principal Business - Taxes and surcharges on principal business.

Other operating expenses - operating expenses - administrative expenses - financial expenses - non-operating expenses.

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

These four months accrue.

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

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

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

Is the corporate income tax accrued in these four months, and then paid in the next month or in the current month? --Pay the next month.

Corporate Income Tax Calculation Method:

According to the "Regulations", the enterprise income tax shall be calculated on an annual basis, paid in advance in monthly or quarterly, and prepaid within 15 days after the end of the month or quarter: the final settlement shall be made within 4 months after the end of the year, and the calculation formula of the enterprise income tax payable shall be:

Corporate income tax payable = 33% of taxable income

According to the "Detailed Rules", when an enterprise prepays income tax, it shall prepay it according to the actual amount of the tax payment period, and if it is difficult to prepay the income tax according to the actual amount, it can prepay the income tax according to l 2 or l 4 of the taxable income of the previous year or according to other methods approved by the tax authorities. Accordingly, the calculation formula for prepaid enterprise income tax is:

Monthly (quarterly) withholding income tax = 33% of monthly (quarterly) taxable income

The enterprise income tax payable by the enterprise shall be paid in advance on a monthly (quarterly) basis, and shall be settled and paid within the prescribed time limit after the end of the year, and the excess shall be refunded and the deficiency shall be compensated. It is calculated as follows:

Annual income tax payable = 33% of annual taxable income

The amount of income tax payable (refunded) in the final settlement = the total amount of income tax payable for the whole year - the total amount of income tax prepaid in each month (quarter).

If the taxpayer fails to provide complete and accurate proof of income, costs and expenses, and fails to correctly calculate the taxable income, the tax authorities shall verify the taxable income. In this stuffy situation, the formula for calculating corporate income tax is:

The amount of enterprise income tax payable = 33% of the taxable income as verified by the tax authority

According to the above calculation formula, the basic steps of tax saving for enterprises:

First, plan to determine the amount of income and exclude income from certain projects as much as possible.

Second, plan to determine the amount of costs, expenses, and losses, and to include the costs, expenses, and losses of certain items as much as possible.

Third, the total profit of the enterprise should be correctly calculated and determined, and minimized as much as possible.

Fourth, as long as the amount of compensation does not exceed 5 years, the more the taxable income will be the less, and the more beneficial it will be to tax saving.

Fifth, calculate the taxable income.

Sixth, calculate the amount of foreign tax credits and make as many credits as possible, the more credits, the less tax due.

Seventh, calculate the amount of income tax payable, and as far as possible to link to the low preferential tax rate, under the condition of a certain amount of taxable income, the lower the tax rate, the more beneficial to tax saving. The above steps are generally carried out in conjunction with the account books of the enterprise, according to the treatment method of the enterprise on income, costs, expenses and losses. Adjust those that are in line with the tax rules.

That is, the difference between the adjustment and the taxable income on the basis of the book profit of the enterprise. In this way, the calculation of the company's income translates into the adjustment of the book profit.

It should be noted that adjusting the book profit does not necessarily mean that the company's book must be adjusted. When declaring taxable income, it is sufficient to add (subtract) the difference from the book profit.

【Legal Analysis】Medium SongThe enterprise income tax shall be levied on an annual basis, paid in advance on a monthly or quarterly basis, and paid in the year-end final settlement. 1.If the prepayment is made on a monthly or quarterly basis, the enterprise shall submit the prepayment of enterprise income tax return to the tax authorities within 15 days from the end of the month or quarter, and pay the tax in advance.

2.Under normal circumstances, an enterprise shall submit an annual enterprise income tax return to the tax authorities within 5 months from the date of the end of the year, and settle the final settlement and settlement of the tax payable and refundable Peibi.

[Legal basis].Enterprise Income Tax Law of the People's Republic of China Article 5 The total income of an enterprise in each tax year shall be the taxable income after deducting the non-taxable income, tax-exempt income, various deductions and the losses of previous years that are allowed to be made up.

Legal analysis: The enterprise income tax shall be levied on an annual basis, prepaid in monthly or quarterly, and the year-end final settlement shall be settled, and the excess shall be refunded and the deficiency shall be compensated. 1.

If the prepayment is made on a monthly or quarterly basis, the enterprise shall submit the prepaid enterprise income tax return to the tax authorities within 15 days from the date of failure at the end of the month or quarter, and pay the tax in advance. 2.Under normal circumstances, an enterprise shall submit an annual enterprise income tax return to the tax authorities within 5 months from the date of the end of the year, and settle the final settlement and settlement of the tax refund payable.

Legal basis: Article 5 of the Enterprise Income Tax Law of the People's Republic of China Article 5 The total income of an enterprise in each tax year shall be the amount of tax payable after deducting non-taxable income, tax-exempt income, various deductions and losses of previous years that are allowed to be made up.