Pay income tax during the counseling period and pay tax during the tax counseling period

There is no difference between the general taxpayer who pays income tax during the counseling period and the income tax paid during the non-counseling period (including the income tax paid by the enterprise at the end of the year). According to the total profit of each quarter, 20-25% of the enterprise income tax shall be paid according to the profit every quarter (small and low-profit enterprises shall pay 20%, but in accordance with the provisions of the new enterprise income tax law, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 80 people, and the total assets shall not exceed 10 million yuan.

Question addendum: Isn't it the beginning of the general taxpayer to pay income tax is the verification and collection, and the approval of the tax authorities can be cancelled.

General taxpayers generally have to audit and collect.

The counseling period is for taxpayers who can no longer afford to be small-scale, and this is said to be unique in VAT and has nothing to do with income tax. All taxpayers are the same when paying income tax, and there is no distinction between trade and industry. It has no effect during the counseling period.

In fact, in principle, the collection of income tax should be based on auditing, and it should be verified only when the account books are not sound and cannot accurately calculate the income cost or the accounting is obviously low, and the account books of general taxpayers should be complete.

However, it will be more convenient for the administrator to use the verification collection, so he will prefer to use the verification, in fact, it does not mean that it should be approved from the beginning, and the verification cannot enjoy the preferential treatment of enterprise income tax.

Recently, it seems that I have seen a notice that sales of more than 10 million must be audited, and it may also be our regulations.

1. The tax paid in the first month is a prepaid tax;

2. The input cannot be offset against the prepaid tax, but can only be offset against the normal tax payable in the following months.

3. There is no tax payable this month. There is a retained tax credit of 10,000 yuan.

First of all, regardless of whether there is a loss or not, according to the regulations, it is necessary to declare it on a monthly or quarterly basis.

During the counseling period, general VAT taxpayers shall implement "first comparison, then deduction" for the VAT deduction vouchers collected. "After the certification of the VAT input invoice obtained by the general taxpayer enterprise during the counseling period, the certification information will be uploaded to the General Administration for comparison through the anti-counterfeiting tax control system, and the comparison results will be issued to the provinces and cities after the comparison is completed, and the competent State Taxation Bureau will notify the general taxpayer enterprise during the counseling period of the correct information for deduction (the comparison result is generally received in the next month of certification).

So your VAT may still be there. If there is, it will be declared and paid according to the actual situation; If not, there is zero declaration.

If it is a loss, there is no need to pay income when filing income tax.