How does the new enterprise income tax law define income tax attribution?

Notice of the State Administration of Taxation on Issues Concerning the Adjustment of the Scope of Collection and Administration of the New Enterprise Income Tax (Guo Shui Fa 2008 No. 120).

1. Basic Provisions.

Taking 2008 as the base year, the enterprise income tax payers managed by the State Administration of Taxation and the local taxation bureaus respectively before the end of 2008 will not be adjusted. Among the new enterprise income tax payers since 2009, the enterprise income tax of enterprises that should pay VAT is managed by the State Administration of Taxation; The enterprise income tax of enterprises subject to business tax is administered by the local taxation bureau.

At the same time, since 2009, the following provisions have been implemented on the scope of income tax collection and administration of the following new enterprises:

1) The enterprise income tax of enterprises with full enterprise income tax is ** income and enterprises that pay business tax at the State Taxation Bureau, and their enterprise income tax is managed by the State Taxation Bureau.

2) The enterprise income tax of banks (credit cooperatives) and insurance companies shall be managed by the State Administration of Taxation, and the enterprise income tax of other types of financial enterprises except for the above provisions shall be managed by the local taxation bureau.

3) The enterprise income tax of foreign-invested enterprises and resident representative offices of foreign enterprises is still administered by the State Administration of Taxation.

According to the notice of the State Administration of Taxation on adjusting the scope of collection of new enterprise income tax (Guo Shui Fa (2008) No. 120), taking 2008 as the base year, the enterprise income tax payers managed by the State Administration of Taxation and local taxation bureaus will not be adjusted before the end of 2008. From January 1, 2009, among the new enterprise income tax payers, the income tax of enterprises that should pay income tax and enterprises that should pay VAT shall be managed by the State Administration of Taxation; For enterprises subject to business tax, their income tax is administered by the local tax bureau.

The corporate income tax is attributed to the national tax, and the national tax of the individual income tax is collected partly from the local tax, and the other part is levied from the local tax. For specific documents, please go to the State Administration of Taxation** to find out.

The main tax is the enterprise income tax of value-added tax, which is under the control of the national taxation, and the enterprise income tax of the main tax and the business tax of the city is under the management of the local tax.

The place of taxation of general resident enterprises shall be based on the actual place of registration; The place of taxation is the place of taxation of the first century management institution registered abroad.

The place of taxation of the first phase of non-resident enterprises is the location of their institutions and places in China.

A non-resident who does not have an institution or place in China is the place where the withholding agent is located.

The enterprise income tax rate is the quantitative relationship or ratio between the amount of income tax payable by the enterprise and the tax base, and it is also an important indicator to measure the level of enterprise income tax burden of a country, and is the core of the enterprise income tax law. The corporate income tax rate is generally 25%. For qualified small and low-profit enterprises, the income tax rate is generally 20%.

For high-tech enterprises supported by the state, the income tax rate is generally 15%. Non-resident enterprises pay corporate income tax on their income in China, and the applicable tax rate is 20%. For PE premium investment enterprises, the income tax rate is generally around 40%.

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1. Enterprise income tax: It is a tax levied on the production and operation income and other income obtained by the enterprise.

2. The declaration method of enterprise income tax is: quarterly prepayment and annual final settlement.

3. There are two ways to collect enterprise income tax: one is audit collection, which is to obtain profits based on the income of the enterprise minus costs and expenses, and then multiply it by the tax rate (18% for profits below 30,000 yuan, 27% for 3 to 100,000 yuan, and 33% for more than 100,000 yuan); The other is the approved collection, which is based on the income of the enterprise directly multiplied by a ratio (determined by the tax authorities according to different industries), without considering the cost of the enterprise, the figure obtained is the profit of the enterprise, and then multiplied by the corresponding tax rate%.

4. The difference with VAT: VAT is levied according to the value-added amount; Corporate income tax is levied on the basis of the production and operation income of the enterprise. To put it simply, VAT is only taxed on the sale of a certain batch of goods, while corporate income tax is levied on the profits of the entire enterprise.

Enterprise income tax is a kind of income tax levied on the production and operation income and other income of enterprises and other organizations that obtain income within the territory of China.

Enterprise income tax is one of the 18 types of taxes currently levied in China, which is levied on domestic-funded enterprises and business units, and the tax amount is calculated according to the taxable income obtained by the enterprise. The following is a relevant introduction to what is the definition of corporate income tax for you, for reference only, I hope it can help you.

1. What is enterprise income tax?

Enterprise income tax is a tax levied on the production and operation income and other income of China's domestic-funded enterprises and business units. The objects of levy can be divided into six types of enterprises, namely, state-owned enterprises, private enterprises, collective enterprises, joint ventures, joint-stock enterprises, and other organizations with income from production and operation.

However, it is important to note that not all businesses are required to pay corporate income tax, such as sole proprietorships and partnerships, and these two types of businesses only need to pay individual income tax.

2. The tax rate of enterprise income tax

The current corporate income tax rate in China is 25%. If the enterprise has obtained the recognition of high-tech enterprises, the tax rate is 15%; If it is a small and low-profit enterprise, that is, what we often call a small and micro enterprise, the tax rate is 20%; The tax rate for foreign-funded enterprises is the same as that for domestic enterprises, which is 25%; Non-resident businesses. The tax rate is 20%.

3. Calculation method of enterprise income tax

The calculation formula is: income tax payable by the enterprise = taxable income of the current period * applicable tax rate. The formula for calculating the taxable income is: taxable income = total income - non-taxable income - tax-exempt income - various deductions - loss in previous years.

4. Preferential policies for enterprise income tax

Not long ago, a new preferential income tax policy was introduced, which is for small and low-profit enterprises, that is, small and micro enterprises, and the specific policy is: the annual taxable income of small and low-profit enterprises does not exceed 1 million yuan, 1 million yuan to 3 million yuan, respectively, reduced to % included in the taxable income, so that the tax burden is reduced to 5% and 10%. This policy was implemented on January 1, 2019, which is already in place today, with a tentative implementation period of three years.

After the implementation of this preferential tax policy, the number of small and micro enterprises will definitely continue to grow.

Corporate income tax is a type of income tax. And enterprise income tax generally refers to the tax that enterprises and other organizations that obtain income from the taxpayers of enterprise income tax in the territory of the People's Republic of China should pay on their income in China.

Article 1 of the Enterprise Income Tax Law stipulates that within the territory of the People's Republic of China, enterprises and other organizations that obtain income (hereinafter referred to as enterprises) shall pay enterprise income tax in accordance with the provisions of this Law. This Law does not apply to sole proprietorship enterprises and partnership enterprises. Article 3 Resident enterprises shall pay enterprise income tax on their income within and outside China.

If a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by the institution or place in China, as well as the income that occurs outside China but is actually connected with the institution or place it has established. Article 4 The enterprise income tax rate is 25 percent. The applicable tax rate for non-resident enterprises to obtain the income specified in paragraph 3 of Article 3 of this Law is 20.

Enterprise income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other organizations that obtain income within the territory of the People's Republic of China on their production and operation income. As an enterprise income tax payer, you should pay enterprise income tax in accordance with the Enterprise Income Tax Law of the People's Republic of China. However, sole proprietorships and partnerships are excluded.

Corporate income tax is a tax levied on the income of various incomes of enterprises. The taxable income of an enterprise is the total income of the enterprise in the current year, minus the amount of non-taxable income, tax-exempt income, various deductions, and the amount of making up for previous losses. The corporate income tax rate is generally 25%.

Article 4 of the Enterprise Income Tax Law of the People's Republic of China.

The corporate income tax rate is 25%. The applicable tax rate for non-resident enterprises to obtain the income specified in paragraph 3 of Article 3 of this Law is 20.

Article 5 of the Enterprise Income Tax Law of the People's Republic of China.

The total income of an enterprise in each tax year is the taxable income after deducting non-taxable income, tax-exempt income, various deductions and allowable losses of previous years.

Article 6 of the Enterprise Income Tax Law of the People's Republic of China.

1) Income from the sale of goods;

2) Provision of income from labor services;

3) Income from the transfer of property;

4) Dividends, bonuses and other equity investment income;

5) Interest income;

6) Rental income;

7) Royalty income from concessions;

8) Receiving income from donations;

9) Other income.

The income from the sale of goods shall be determined according to the place where the transaction occurs. Income from the provision of labor services shall be determined in accordance with the place where the labor services occur. Income from equity investments such as dividends and bonuses shall be determined in accordance with the location of the enterprise where the income is distributed.

Determination of corporate income tax income**

It is used to determine whether the income obtained by a non-resident enterprise that has not set up an institutional place in China is ** in China, and whether the income obtained by a non-resident enterprise that has established an institutional site and has no actual connection with the institutional site is ** in China. If the above two types of income are in China, then they will have to pay enterprise income tax in China, and if they are outside China, they do not need to pay enterprise income tax in China.

Enterprise income tax, the principle of determining the place of income

1. The complaint of the sale of goods shall be determined according to the place where the transaction occurs.

2. The income from the provision of labor services shall be determined according to the place where the labor services occur.

3. Income from the transfer of property: The income from the transfer of immovable property shall be determined in accordance with the location of the immovable property; The income from the transfer of movable property shall be determined in accordance with the location of the enterprise or institution where the movable property is transferred; The income from the transfer of equity investment assets shall be determined according to the location of the invested enterprise, and 4. The income from equity investment such as dividends and bonuses shall be determined according to the location of the enterprise where the income is distributed.

5. The income from interest, rent and royalties shall be determined according to the location of the enterprise, institution or place where the income is borne or paid, or the domicile of the individual who bears or pays the income.

6. Other income shall be determined by the competent financial and taxation departments.

Corporate income tax

The enterprise income tax is a kind of income tax levied on the production and operation income and other income of enterprises and other organizations that obtain income within the territory of China. Adopted at the Fifth Session of the 10th National People's Congress on March 16, 2007, and amended in accordance with the Decision on Amendments at the 26th Session of the Standing Committee of the 12th National People's Congress on February 24, 2017.

Article 7 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China: The income within and outside China referred to in Article 3 of the Enterprise Income Tax Law shall be determined in accordance with the following principles: (1) The income from the sale of goods shall be determined according to the place where the transaction takes place; (2) The income from the provision of labor services shall be determined in accordance with the place where the labor services occur; (3) Income from the transfer of property, the income from the transfer of immovable property shall be determined in accordance with the location of the immovable property, the income from the transfer of movable property shall be determined in accordance with the location of the enterprise, institution or place where the movable property is transferred, and the income from the transfer of equity investment assets shall be determined in accordance with the location of the invested enterprise; (4) Income from equity investments such as dividends and bonuses shall be determined in accordance with the location of the enterprise where the income is distributed; (5) The income from interest, rent, and royalties shall be determined in accordance with the location of the enterprise or institution or place where the income is borne or paid, or according to the domicile of the individual who bears or pays the income; (6) Other income shall be determined by the competent departments of finance and taxation.