Tax issues. Thanks, turn to tax questions

According to Article 22 of the Detailed Rules for the Implementation of the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises, an enterprise shall have a definite record or document for social entertainment expenses related to production and operation, and shall be allowed to be disbursed as expenses within the following limits:

2) Where the total annual business income is less than 5 million yuan, it must not exceed 1/1000 of the total business income; The part of the total annual business income exceeding 5 million yuan shall not exceed 5/1000 of the total business income of that part.

Entertainment fee = 500 * = 80,000 yuan. (The answer in the book should be this number, but after the implementation of the new corporate income tax law on January 1, 2008, this answer is incorrect).

However, since January 1, 2008, the new enterprise income tax law has been implemented, and the income tax law of domestic and foreign-funded enterprises has been merged, therefore, according to Article 43 of the Regulations for the Implementation of the Enterprise Income Tax Law, the business entertainment expenses incurred by enterprises related to production and business activities shall be deducted according to 60% of the amount incurred, but the maximum shall not exceed 5 of the sales (business) income of the current year.

Deduction standard for social entertainment expenses.

1) 2000*100000 yuan.

2) 16*60%=10,000 yuan.

1) Compare with 2) and adopt the principle of whichever is lower.

The social entertainment expenses that can be deducted before tax when calculating the taxable income of the enterprise are (10,000 yuan).

The company is now making up the payment of individual income tax, the price is convenient, and the speed is fast Contact ** is the name.

1。The main body of value-added tax is divided into small-scale taxpayers and general taxpayers, what you said 6 17 points is that the tax rate of small-scale taxpayers before 09 years is divided into 6% and 4%, and the tax rate of small-scale taxpayers is adjusted to 3% after 09 years, while general taxpayers are still 17%.

2。Domestic sales and export sales are only for the goods listed in the import or sales tax law (such as rice; Soybean; Wheat; Water, heating, air conditioning, fertilizers, pesticides, etc.) are taxed at 13%. What you said about 3 17 points makes no difference to these.

3。VAT deduction: When you buy a commodity, you pay 17% tax according to the value of the commodity, and when you sell the commodity, you charge 17% tax according to the ** you sell, because the price Y when you sell it is definitely higher than the price x when you buy it, and you have to pay 17% Y tax when you sell this commodity, at this time you can deduct the 17%x tax you paid when you buy, which is equivalent to the tax you only pay (17%y-17%x).

Law of the People's Republic of China on the Administration of Tax Collection Article 35 If a taxpayer falls under any of the following circumstances, the tax authorities shall have the right to verify the amount of tax payable:

1) In accordance with the provisions of laws and administrative regulations, it is not necessary to set up account books;

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 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) Failing to file a tax declaration within the prescribed time limit after the occurrence of tax liability, and failing to file a tax declaration within the time limit ordered by the tax authorities;

6) The tax basis declared by the taxpayer is obviously low and there is no justifiable reason.

The specific procedures and methods for the tax authorities to verify the tax payable shall be prescribed by the competent tax authorities.

The change of the tax collection method by the tax authorities is based on the above provisions and has nothing to do with the business status of the enterprise.

1.Import VAT amount.

40*(1+10%)*17%=10,000).

2.Time limit for customs import VAT payment: If a taxpayer imports goods, the tax shall be paid within 7 days from the day after the customs issues the tax payment certificate. In other words, the latest payment deadline is the 7th day after the customs fills out and issues the tax payment certificate.

I graduated in '97, and my knowledge may be outdated, and I have forgotten a lot, so let's take it by impression.

The customs duty should be the tax included in the price, so the tax base of VAT should be 40 * (1 + 10%) VAT amount = 40 * (1 + 10%) * 17% =

Let's check the current regulations for the payment deadline.

The suit tax rate is 13%, the edible oil tax rate is 9%, and the VAT payable = 200 * 3000

Consumption tax payable = RMB.

VAT = RMB.

Whether it is buying a first-hand house or a second-hand house, there are only two types of taxes to be paid by the buyer, namely stamp duty and deed tax. Individual** houses need to pay stamp duty, business tax, urban construction tax, education surcharge, local education surcharge, land appreciation tax and personal income tax.

If an individual sells a house that has been purchased for less than 5 years, the business tax shall be levied in full; If an individual sells a non-ordinary house purchased for more than 5 years (including 5 years), the business tax shall be levied on the difference between the sales income and the purchase price of the house; Individuals who will purchase ordinary housing for more than 5 years (including 5 years) are exempt from business tax; The income obtained by individuals from the transfer of their own houses for self-use for more than 5 years and is the only living house of the family will continue to be exempted from individual income tax; If an individual transfers his or her original self-used house due to job transfer or improvement of living conditions, he or she shall be exempted from LAT upon application and approval to the tax authorities, and who have resided for five years or more; For those who have resided for three years but less than five years, the LAT shall be reduced by half. For those who have resided for less than three years, LAT shall be levied in accordance with regulations.

In this case, individual income tax shall be levied on the basis of remuneration for labor services.

The threshold is 800, and each time the income is less than 4000, after the income is subtracted from 800, the levy will be calculated at 20%.

Each time the income is higher than 4,000, after the income is subtracted by 20%, it will be levied at 20% if a one-time remuneration of 9,000 yuan will be charged.

The individual income tax to be paid is 9000 * (1-20%) * 20% = 1440, and 9000 yuan can be issued in 3 times, 3000 each time

The individual income tax to be paid is (3000-800)*

If it is divided into 5 times, the individual income tax to be paid for 2000*4 times + 1000*1 time is (2000-800)*

Value-added tax mainly refers to the levy on units and individuals who sell goods and provide repair and repair services.

Business tax is mainly a tax levied on units and individuals who provide labor services (non-repair and repair services) and transfer real estate and intangible assets.

These two taxes are complementary, that is, an enterprise must pay at least one of them.

However, some enterprises in Laxiao both sell goods and provide labor services, ** real estate or intangible assets, so they pay both value-added tax and business tax.

Taxes are also collected according to the industry you do. There's a lot to be done with taxes. I can't say anything here... Add my q495908629 ·· If you have any questions, you can ask me then·· I can help you solve the split, and I will help you solve it.