How to assess corporate income tax? How is the enterprise income tax calculated?

According to Article 6 of the Notice of the State Administration of Taxation on Printing and Distributing the Measures for the Verification and Collection of Enterprise Income Tax (for Trial Implementation), the State Administration of Taxation [2008] No. 30 stipulates that if the enterprise income tax is assessed and levied by the taxable income rate, the formula for calculating the amount of income tax payable is as follows: ?

Income tax payable = taxable income Applicable tax rate?

Taxable income = taxable income Taxable income rate?

It can also be converted as: corporate income tax payable = taxable income taxable income rate applicable tax rate.

So, according to your formulation, 10% is the taxable income rate. It is determined by the in-charge tax authorities according to the different industries in which your company is located, in accordance with the income rate and tax rate range of each industry stipulated by the State Administration of Taxation, combined with the actual situation of taxpayers.

The assessment and collection of enterprise income tax is in accordance with the principles of fairness, impartiality and openness, according to the characteristics of the taxpayer's production and operation industry, taking into account the geographical location, business scale, income level, profit level and other factors of the enterprise, and classifying and verifying the income tax payable or taxable income rate on a household-by-household basis, so as to ensure that the income tax burden of the same or similar enterprises of the same scale in the same region is basically the same.

Audit and Verification Exists:

1. The basis for calculating taxes is different.

1. Calculate income tax according to income.

2. The income tax is calculated according to the profit of the audit.

Second, the requirements are different:

1. Audit and collection requirements: Taxpayers who have a sound accounting system for account books, vouchers and financial accounting, can be used to truthfully calculate, reflect the results of production and operation, and correctly calculate the tax payable.

2. Verification and levy provisions: If a taxpayer has one 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) In accordance with the provisions of laws and administrative regulations, the account book should be set up but not set up;

3) Destroying account books without authorization or refusing to provide tax information;

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) Failure to file tax returns within the prescribed time limit after tax liability, and failure to file within the time limit after being ordered by the tax authorities;

6) The tax basis of the declaration is obviously low, and there is no justifiable reason.

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).

There are two ways to collect enterprise income tax, one is audit collection and the other is verification collection.

1. Audit collection: It is calculated and paid according to the applicable tax rate according to the "actual profit amount", and the actual profit amount = total profit - the amount of losses to be made up in previous years - non-taxable income - tax-exempt income. Where:

Total profit = operating income - operating costs - business taxes and surcharges - administrative expenses - selling expenses - financial expenses + other business profits + non-operating income and expenditure + investment income.

2. Verified collection: It is calculated and paid according to the sales (business) income * verified income rate * applicable tax rate. Where:

Sales (business) income includes: taxable sales, other business income and deemed sales, and the approved income rate is set by the competent tax authorities in advance according to different industries (the general range is between 5% and 30%, but the specific income rate of your company should be calculated according to the income rate determined by the competent tax authorities, and the applicable tax rate of 25% is not applicable to the 20% tax rate). ）。

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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 formula for calculating the amount of income tax payable is as follows:

Income tax payable = Taxable income tax * applicable tax rate.

Taxable income = total income * taxable income rate.

or = Amount of cost and expense (1 - Taxable income rate) * Taxable income rate.

Verification of enterprise income tax: The tax authorities that collect enterprise tax shall be verified in accordance with the law, and the reasons for the verification of enterprise income tax generally include incomplete accounting books of enterprises, missing pages, damaged pages, difficulty in distinguishing, etc., and it is difficult to accurately determine the amount of tax payable by taxpayers.

[Legal Hand Orange Basis].

Article 6 of the Enterprise Income Tax Law is the total income obtained by enterprises in the form of currency and non-coarse currency from various **. Including: (1) income from the sale of goods; (2) Provision of labor income; (3) Income from the transfer of property; (4) Dividends, bonuses and other equity investment income; (5) Interest income; (6) Rental income; (7) Royalty income; (8) Receiving income from donations; (9) Other income.

Legal analysis: Verification and collection of tax refers to a collection method in which the tax authorities adopt a reasonable method to verify the tax payable of the taxpayer in accordance with the law due to the imperfect accounting books of the taxpayer, the incomplete information is difficult to check, or it is difficult to accurately determine the tax payable of the taxpayer for other reasons, referred to as the verification and collection. There are two methods of assessed collection: fixed amount collection and assessed taxable income rate collection

1.Fixed levy: The income tax amount is directly verified.

2.Assessed taxable income rate: Income tax is calculated and paid according to the actual amount of total income or costs and expenses, and the income tax is calculated and paid according to the pre-approved taxable income rate.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax levy, suspension, tax reduction, tax exemption, tax refund, tax refund, tax payment, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit taxes and collect and remit taxes are obligors before withholding. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Legal Analysis] The verification of enterprise income tax can be applied by the enterprise by filling in the relevant ** and submitting the relevant information, or by the local competent tax authority according to the nature of the enterprise and other actual conditions when the enterprise completes the tax registration process.

The verification of enterprise income tax is the verification and decision of the collection method of enterprise income tax in the process of production and operation of special taxpayers, and the verification and collection method can be divided into the collection of the verified taxable income rate and the collection of the verified tax amount, and the collection method of the verified taxable income rate is applicable to the taxpayers who can correctly calculate, reasonably calculate and presume the total income and the total cost and expense, and the verification tax collection method is applicable to the taxpayers whose total income and total costs and expenses cannot be verified, calculated and presumed reasonably.

Legal basis] Measures for the Verification and Collection of Enterprise Income Tax》 Article 3 If a 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, 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 account books have not been set up;

3) Destroying account books without authorization or refusing to provide tax payment materials; (4) Although account books are set up, the accounts are chaotic or the cost materials, income vouchers, and expense vouchers are incomplete, and it is difficult to check the accounts; (5) Where a tax liability arises, the tax declaration is not made within the prescribed time limit, and the tax authorities order the tax declaration to be made within a time limit, but the tax declaration is still not made within the time limit;

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 paid by the State Administration of Taxation.

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.

The assessed collection of enterprise income tax includes:

It is levied according to the taxable income rate and levied according to the fixed amount.

Specifically, the collection of the assessed taxable income rate is a method whereby the tax authorities in accordance with certain standards, procedures and methods pre-verify the taxable income rate of the taxpayer, 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.

The tax payable is calculated according to the various assessment indicators of the employer in the previous year, and the tax payable is paid in four quarters.

1. What taxes do private proprietorships pay?

1. Individual income tax: Whether it is a sole proprietorship or a partnership, the tax rate that needs to be paid each year is equal to the total amount of income minus the company's operating costs and expenses, as well as the balance after the loss, as the production and operation income of the investor, and the taxable items of the production and operation income of individual industrial and commercial households according to the individual income tax law, the amount of individual income tax levied needs to be calculated according to the five-level excess progressive tax rate of 5% to 35%; 2. Value-added tax: Sole proprietorship enterprises must pay value-added tax as long as there is business, different industries, increase the split value tax rate is not the same, if the sole proprietorship enterprise meets the conditions of general taxpayers, it can apply for general taxpayers, and the tax calculation methods of general taxpayers and small-scale taxpayers are different.

3. Additional tax: urban construction tax shall be paid at 7% of the business tax paid; The education fee surcharge is paid at 3% of the business tax paid; The local education fee surcharge is paid at 1% of the business tax paid.

Article 6 of the Provisional Regulations of the People's Republic of China on Enterprise Income Tax stipulates that the items allowed to be deducted when calculating the taxable income refer to the costs, expenses and losses related to the income obtained by the taxpayer.