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corporate income tax levied on income derived from the taxpayer. Including the proceeds of sale of goods, providing labor income, transfer of property income, dividends, dividall overcome, interest income, rental income, royalty incomesintoseffect donations and other income. Resident enterprises from China should be on the inside and outside income to pay corporate income tax; non-resident enterprises to set up offices in China, places, should be located on their bodies, places to obtain the incomesintoseffect sources within China, as well as in China but it is located outside the body is effectively connected income places and pay corporate income tax; of non-resident enterprises in China have not set up an office, place, or, although establishment or place, but made from established institutions with which they, not the actual place ties, should be on their inget down to sources within China to pay corporate income tax. Characteristics of the present tax rate income tax rate of 25 per cent tax rate. The original , 18%; zones and high-tech high-tech enterprise zone tax rate of 15%. Foreign income tax rate of 30%, while 3% local income tax. New income tax law the statutory tax rate of 25%, loyal with domestic and foreign enterprises, countries need to focus on supporting high-tech enterprises is 15%, 20% small-scale enterprises, non-resident companies is 20%. Current corporate income tax amount = taxable income * tax rate High, accordingly, to assure that state revenues, controlling the superfluous growth of consumption funds, it is essential to tax on business restrict the payment of wages in taxable corporate income tax is allowed merely deducted by tax wage, more than the standard chapter, in the taxable corporate income tax is not deductible. Currently, the Ministry of Finance, State Administration of Taxation to determine the per capita wage tax highest monthly deduction of 800 yuan, July 1, 2006 to 1600 yuan / person / month. specific standard deduction may be provinces, autonomous regions and municipalities according to assorted local conditions within the limits identified in the report to the Ministry of Finance for the disc . the individual needs of the economically developed areas is higher than the limit actually should be no higher than 20% of the Ministry of Finance approval within the scope of the State will be based on national statistics department announced price index, and the country's financial position, timely wage limit for tax to adjust. Collection and Management (1) corporate income tax year is the almanac from January 1 until December 31. taxpayers opened in the navel of a tax year, or for of the combination, closure and other reasons, so that the tax year actual operating period of less than 12 months shall be its actual operating period of a tax year; taxpayer liquidation, the liquidation period shall be for a tax year (2) corporate income tax returns the taxpayer within 15 days after the end of the quarter , within 45 days after the end of the year, regardless of profit or detriment, should be submitted to the local competent tax administration the annual enterprise income tax returns and financial statements; taxpayers liquidation, cancellation of registration should be in the process of business prior to the local competent tax authorities for income tax return. taxpayer to declare the specified reporting period is naturally complicated, and can be reported to the competent tax authorities, delayed reporting (3) ways to pay corporate income tax corporate income on an annual basis, but in array to assure timely tax, balanced warehouse, to take on corporate income tax installments (every month or quarterly) advance payment of year-end final settlement of the way. taxpayers when income tax paid in advance, according to the tax period shall be the actual number of pre-paid, pre-paid by the actual number of difficult , you can press the before year taxable income of l/12 or 1 / 4, or approved by the local tax authorities income tax
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(3) in employee benefits, union funds and staff education, the implementing regulations to maintain the previous standard deduction (extraction rates were 14%, 2%, 2.5%), but will In their education, in order to encourage enterprises to increase investment in staff education, implementation of the regulations, except as otherwise provided in the State Council department in charge of taxation, the corporate employee education expenditures occur, do not exceed 2.5% of total wages and salaries portion of the deductible; more than part, allowed to be deducted in future tax years over. (4) donation deduction. The taxpayer's welfare relief donations, annual accounting profit in less than 12%, allowing the deduction. More than 12% of the part is not deductible. (5) business entertainment deductions. Entertainment expenses, is the taxpayer for the production, the reasonable needs of business communication and entertainment expenses incurred. Tax law, taxpayers have with the production, business-related entertainment expenses, provided by the taxpayer records or documents actually were allowed to be deducted within the following limits:. , tax law used the hospitality business in the personal consumption portion cleared; the other hand, the maximum deduction limit for the year sales (business) income of 5 , which is used to prevent some companies do not adjust for the 40% increase in business, hospitality, multi- false invoices to find meals or even red account invoices, resulting in artificially high hospitality business case (6) staff pension fund and unemployment insurance fund deductions. staff stipend fund and unemployment insurance fund, approved by the provincial tax authorities handed over the proportion of and base within the allowed in the calculation of taxable income deductible. (7) Protection of Disabled Persons Fund deductions. the taxpayer turned over by local government regulations to protect the disabled fund, allowing the calculation of taxable income the amount deducted ( 8) property, transport insurance bonuses deducted to pay the taxpayer's property. transport insurance, allowing tax deductible, but insurance companies to give taxpayers the NCD, the enterprise should be comprised in taxable income. ( 9) Fixed assets leased fee deduction. taxpayer leased under an operating rent of firm assets, rent fees can be tax deductible; leased under finance lease rental fee of fixed assets is not directly in the pre-tax deduction, interest payments on the lease fees. fee payment can be deducted directly (10) bad debt reserves, wrong debt reserves and keep goods less price-cutting Taxpayers extract wrong debt reserves, bad debt reserve funds in the calculation of taxable income the amount of deductible. Zanan financial system to extract the standard implementation. the taxpayer derived commodity price reductions granted in the tax keep deducted (11) Transfer of fixed assets, net of expenses Taxpayers transfer of fixed assets disburse is transferred , sale of fixed assets occurred when clean-up costs and other expenses. the taxpayer shall be allowed the transfer of expenditure on fixed assets tax deductible. (12) fixed assets, current assets, catalogue loss, abuse, obsolescence net loss deduction. of the taxpayer's fixed asset inventory loss, damage, obsolescence of the net loss by the taxpayer to provide inventory, inventory file, after examination by the competent tax authorities, may be deducted here said the net loss, excluding fixed assets Bianjiashouru. of the taxpayer's liquidity deficit, damage, obsolescence net loss of inventory inventory information provided by the taxpayer, after examination by the competent tax authorities, can be tax deductible. (13) head office management fees deducted be paid to taxpayers with total body relative to the production and operation management fees, shall be published by the agent to provide the total management fee collection scope, scale,real ugg boots, distribution and methods based on documents reiterated by the competent tax authorities after deductible (14) bond interest deduction. tax to purchase government bonds interest income not comprised in taxable income. (15) Other income, net, including a variety of financial subsidy income, reduction or reimburse of turnover tax, in addition to the State Council, Ministry of Finance and State Administration of Taxation has appointed uses are , not contained in taxable income can be an more, the repose should be incorporated into the calculation of taxable income tax (16) make up the loss deduction. of the taxpayer's annual loss, you can use next year's income to make the next tax annual income to make up ample, you can make up for renewal every year, but no longer than 5 years. shall not be deductible in computing taxable income, the following expenses shall be deducted: (1) capital expenditures. refers to the taxpayer the donation, construction fixed assets, and foreign investment expenditure. enterprise capital expenditure, not directly in the tax deduction should be a way to extract the gradual depreciation amortization (2) The transferee of intangible assets, development expenditure. refers to the taxpayer purchased intangible assets and self-developed intangible assets, the expenses of intangible assets the transferee, and shall not be deducted development costs should be amortized over the period of its behalf (3) Impairment of fixed assets, intangible assets, provision of impairment, does not allow tax deductions; provision for impairment of other assets, into a substantial loss in the prior does not allow the tax deduction. (4) illegal operation of a nice and confiscation of property losses. tax violation of state law. rules and regulations taxed by the pertinent departments of the fine and confiscation of property damage, not deductible. (5) of the tax late fees, fines and penalties. the taxpayer in violation of state tax laws and regulations, levied by the tax department's late fees and fines, the judiciary sentenced to fines, and fines than those mentioned above may not be tax deductible. (6) natural disasters or occurrences with wage for loss of part of taxpayers affected by natural disasters or events, the insurance company to give part of the compensation shall not be tax deductible. (7) more than the state allows deductions of public welfare relief donations, and non-public welfare relief donations. taxpayers for non-public welfare relief donations, and more than 12% of the total annual profit part of the donation deduction is not allowed (8) a variety of sponsorship expenditure (9) has naught to do with access to income and other expenditures. pay corporate income tax is the taxable wages in accordance with tax law, in calculating the taxpayer should taxable income, allowed deductions wage, including enterprises in various forms of elementary wage paid to employees, variable pay, all kinds of subsidies, rations, bonuses, etc. The notion of taxable wages and salaries are different. wages is the enterprise according to certain standards of individual workers to pay wage to, the cost of production and operation is an integral part of business as an independent commodity production, the operator, the right to determine the standard of wages paid, but due to the current business of self-restraint is not sound, relationship between the state and enterprises is not explicit property rights, tax awareness of individual workers is not specifics of tax relief for taxpayers taxed deductions shall be deducted the statutory wage tax collection and management project (1) corporate income tax year (2) corporate income tax returns (3) way to pay corporate income tax (4) corporate income tax deadline (5) corporate income tax income tax expense recognition sites of the corporate income tax state-owned enterprises of China's collective corporate income tax income tax income tax joint ventures and private enterprise income tax of foreign-invested enterprises and foreign enterprise income tax foreign enterprise income tax of foreign-invested enterprises and foreign enterprises income tax management (1) tax registration (2) tax returns (3) tax payment enterprises with foreign investment and foreign enterprise income tax rate (1) The following corporate tax rate reduced to 15% (2) The following companies reduced rate of income tax rate of 24% (3) The following income tax relief for enterprises on a regular basis (4) re-investment tax compromises (5) dividends, dividends, interest tax relief (6) of the lease trade tax relief (7) of the royalties the tax relief for all taxpayers that the implementation of the independent economic accounting the PRC domestic enterprises or other organizations, including the following 6 categories: (1) state-owned enterprises; (2) collective enterprises; (3) the private sector; (4) joint venture; (5) joint-stock company; (6) production and business income and other income of the other organizations. Business is registered as required by state, registered businesses. With production and business income and other income of the other organizations, is approved by the national authorities, according to registration, registration, there are production and business income and other income of the institutions, social groups and other organizations. Independent economic accounting both of the open bank settlement accounts; independent establishment of the paperbacks, arrange financial accounting statements; independent calculation of profit and loss and other conditions. Remarkably, the sole proprietorship, partnership does not use this law, these two companies can levy personal income tax, this will exclude double taxation. Taxeddirectory
Other methods of income impose paid in advance installments. prepayment usage namely accustomed, not randomly change (4) corporate income tax deadline at month alternatively quarter payout in advance of the taxpayer, should be in March alternatively within 15 days behind the end of the quarter apt the able tax authorities because tax returns and payment in advance, of which the fourth quarter The tax ought also be in the premier 15 days later the end of the quarter to advance, and then within 45 days after the end of the year one daily report, the tax authorities in the last settlement among 5 months, Duotuishaobu (5) corporate proceeds tax State tax besides as otherwise provided in place of, the corporate income tax by the taxpayer in its place the local capable tax authorities to pay so-called the measurement of taxable income to the accrual rule, meantime installment sales of goods, long-term project (fatigue) contracts and additional affair requirements along to the emulating methods: (1) installment sale merchandise can be bought along to the contract price payable to the date of entrance to make sure the realization of revenue; (2) structures. installation, gathering, engineering and provision of services, duration of extra than 1 year, can be completed to determine the progress or achievement of work the realization of income; (3) because additional companies processing, fabrication of large mechanical equipment, ships, etc., extra than 12 months duration, and can be completed to determine the progress of work completed or the comprehension of income. China's enterprise income tax state income tax < p> state corporate income tax state corporate income tax is a state-owned enterprises and other income derived from production and operation levy a tax is a state owned enterprise involved in the delivery of profits and business interests directly regulate a key tax.'s Republic of China After the establishment of a longer period of period, the state-owned enterprises do not impose income tax, while the profits of state-owned enterprises turned over to the system. In order to rationalize the distribution relationship between the state and enterprises, beyond inflate the autonomy of enterprises, through the assorted places turning profits, The first step, 1984 to implement the second step, September 18 loosen of principles are: (1) taking into account citizen, business, trade alliances associations amid the principles of interest; (2) the principle of balance of efficiency and equity; (3) to facilitate the collection and management principles. state corporate income tax the taxpayer is engaged in the industry, commercial, transportation,ugg boots, construction and installation industry, finance and assurance, edible services, and education, technological research, culture, health, material supply, utilities and other industries the city-owned enterprises and business units in its taxable for the enterprise ( units) in the tax year to obtain from the boundary inside and outside the production and operation income and other income. The tax rate is divided into two categories, one state-owned enterprises for 55% of tax rate; one state-owned small businesses apply 8 progressive rates, the lowest rate is 10%, the maximum tax rate of 55%. The collection method is the implementation of taxable year, annual or ten days, month, quarter, pre-paid, year-end final settlement, Duotuishaobu. tax law, the payment of state corporate income tax with special difficulties of enterprises, tax exemptions can be regular tax, according to a decisive percent of tax cuts or other items of a one-time or regular responsibility to care for. the establishment of state-owned enterprise income tax system is the city's economic system reform an major part of its main significance is: (1) the distribution relationship between the state and enterprises with a fixed judgment, enterprises shall have the responsibility and prerequisite to pay taxes, so that state revenue has legal vouch, and can with the economic development and stable growth; (2) have their own source of income as prescribed by law, with the development of production, the boost in profit from the new enterprise to get its due share, the company's responsibilities, rights and interests to better integrate; (3) tax play better economic functions, which helps to balance the production, rotation and distribution, strengthen macro control and guiding (4) aid to amend enterprise management system and financial management system, to reduce unnecessary administrative intervention to improve the external business surroundings, when the 1994 tax reform the spirit of taxpayers of enterprise income tax. corporate income taxes 33 per cent tax rates for reducing the corporate tax burden and simplify the corporate income tax is calculated. collective enterprise income tax is a state of collective enterprises engaged in industrial, commercial, construction and installation industry, transmission, services and other sectors of production and operation of collectively-owned enterprises and other inget busy a tax levied for group business corporate income tax is evolved from the original 1950 release of the Central People's Government Administration Council Provisional Regulations In order to implement the use of the state capitalist industry and trade, limit, the transformation approach, the implementation of 21 full ongoing income tax rates, the lowest level of annual income less than $ 300, the rate is 5%, the maximum level of annual income in the more than 10,000 yuan, the rate of 30%. for always forms of collective enterprises, in line with the principle of difference, in the implementation of a unified income tax rate, based on the fitting tax holiday in 1958, business tax reform, the industrial and commercial tax The sales tax portion of commodity circulation tax, excise tax, ticket responsibility into industrial and commercial consolidated tax, retained the original business tax in the income tax income tax as a divide tax, understood as completed, a cloud of urban and rural individual industrial and commercial families are organized, so the collective enterprise to convert a important taxpayer in 1963, the State Council promulgated the cooperation in handicraft cooperatives to re store, transport cooperatives and other collective economy, the collective economic burden to the common balance real 9 advanced rates, and annual income exceeding $ 50,000 or more parts, and collection of 1 to 4 percent; the grass-roots supply and sale cooperatives to implement the percentage of 39% tax rate; of individual industrial and commercial households progressive implementation of 14 full rate, and annual income over 1800 yuan or more, and collection of 1 ~ 40% in 1984 to implement the second step state-owned enterprises, formulated the industry, financial sector and other sectors of the collective enterprises, while the tax payers should be independent accounting of the collective enterprise collective enterprise income tax levied on the taxable income is the amount of collective enterprises, the total income tax year less the cost cost, the state allows the forefront of support in the income taxes and operating expenses of the balance. collective enterprise income tax regardless of industry and enterprise-scale unified 8 progressive rates, the lowest level of annual income beneath 1,000 yuan, the tax rate 10%; the maximum level, the amount of annual income 20 million yuan, the tax rate of 55% small business set tax rates and state income tax rate is the same order to care for collective enterprises in the production and management difficulties, and According to national policy development support for certain collective enterprises, tax law also provides tax relief provisions. collective enterprise income taxes, method of collective participation in the collective state corporate income tax is the basic means of distribution of profits by the collective corporate income tax, it is reasonable to adjust income levels, facilitate the appropriate handling of state. collectives, and individuals the relationship between the distribution, will aid implement the rational the principle of burden, balance between collective enterprises and collective enterprises and other economic sectors of the tax burden amid enterprises so that enterprises of all types can be roughly the same in the tax burden carried out beneath conditions of rivalry, will help adviser the collective enterprises in accordance with citizen plans and policies for production and operation, correct management instruction, uphold the socialist road, while also help to strengthen the state's supervision and management of collective enterprises, and subserve collective enterprises to reinforce inner management, increase economic efficiency 1994 tax reform, the abolition of an enterprise set the income tax fashion of ownership approximate, the state-owned enterprises and collective enterprises income tax, private income tax coalition, unified collection of domestic corporate income tax. private income tax is a personal enterprise personal enterprise production and operation income and other income of a tax levied in 1979 years of reform, opening up, with the development of individual economy, private ownership of assets, up to a certain number of personal sector personnel had. Seventh National People's Congress to edit the constitution accepted by the case, an increase of Article 11 of the Constitution provides Its about time: personal sector in the scope of the law exist and develop, the private economy is socialist public economy. engaged in industry, construction, transmission, business, providing and other sectors of the urban and rural private (assets are privately owned, employing 8 or more for-profit economic organization.) private income tax each year based on the taxpayer total revenue, less costs, expenses, state income tax allowed in the forefront of support for taxes and operating expenses of the balance, the amount of taxable income that the private sector. private enterprise income tax rate of 35% tax rate. private enterprise income tax annual basis, sub-sub-quarter pre-paid or month, year-end final settlement, Duotuishaobu. private investors to obtain inget busy the profit after tax for the portion of personal consumption, according to the proportion of 40% of private income tax rate adjust the tax on Sino-foreign coupler ventures corporate income tax is a Sino-foreign coupler ventures in production and operation income and other income of a tax levied according to open-door policy, foreign coupler ventures set up to encounter the new situation, 1980 September 10, the Fifth National People's Congress through the announcement of the third conference of the China established the first direct foreign enterprise income tax law which is in accordance with safeguarding national interests, the tax burden lighter, attempt leniency, the principles developed programs from uncomplicated joint ventures with Chinese income tax the taxpayer is a foreign joint ventures and joint ventures of foreign partners. taxed, is a joint adventure engaged in the production, operating income and other income. production, operating income is engaged in industrial, mining, transportation, farming, forestry, beast husbandry, quality tourism, catering production and other industries, operating income Other income refers to dividends, dividends, interest income and transfer property, and to provide patents, proprietary technology, trademarks, copyrights, other items of income. In addition, tax law also provides for the foreign associate from a business point profits remitted abroad were taxed as foreign joint ventures are enrolled in accordance with Chinese law run business, is a Chinese legal person, head office in China, the tax on legal residents of China accordance with tax law, in inside and outside China to obtain income, shall be subject to income tax in China, a summary calculation, but the company and its affiliates in the income tax paid overseas can be calculated in a consolidated total tax liability is deducted, the deduction shall not exceed the foreign income calculated in accordance with Chinese tax law tax liability. In order to help preoccupy foreign investment and taking into list national, several appearances of corporate and investor interests, joint ventures and corporate income tax proportional tax rate, tax rate set at 30%, and the other by the amount of taxable income impose 3% local income tax, the foreign partners of joint attempt share of the profits from the enterprise to export abroad, according to the amount of levy 10% export tax. tax law, the joint venture's total revenue for each tax year, less cost, the balance of costs and losses, the amount of taxable income The tax is levied in two ways: (1) declared by the taxpayer to pay in season, ie, taxable year, sub-quarter pre-paid, five months after the end of the year , the final settlement, Duotuishaobu; (2) Withholding that foreign partner share of profit from joint ventures to export, by the manufacturer the amount of payment of withholding taxes remitted by units which Tax exemptions are: (1) in new foreign joint attempt, the joint venture over a period of 10 years, beginning from the starting of the annual profit, exempt from income tax the first year, second and third years halved income tax in 1983 than in the People's Republic September 2, the second meeting of the Sixth Standing Committee judged to extend the tax relief period to the first and second year exemption from corporate income tax, the third to fifth year halved corporate income tax (2) agriculture, forestry and other low-profit enterprises and Sino-foreign joint venture in the economically underdeveloped remote areas run by Chinese and foreign joint ventures, in addition to income tax relief for the first five years of profit, but also in the subsequent ten-year continued reduction of corporate income tax of 15% to 30% (3) foreign partner share of profits, use in China is not exported, does not levy withholding tax if the re-investment in China for a period of not less than 5 years , and also can return the re-investment enterprise income tax yet paid 40% of April 9, 1991 Seventh National People's Congress and promulgated by the fourth meeting of the kinds of taxes. Ministry February 21, 1982 promulgated rules. This is the Chinese-foreign joint ventures, following income tax law was announced, they developed a direct foreign enterprise income tax law, according to tax law, the tax of the taxpayer in three aspects : (1) set up offices in China, the sole proprietor of foreign companies, enterprises and other economic organizations; (2) in China co-production with Chinese enterprises, co-operation of foreign enterprises; (3) not set up agencies in China and China has get busy dividends, interest, rents, royalties, fees, items of income of foreign enterprises. foreign corporate income is taxed: (1) in China engaged in production, business income and other income, including in the work , mining, transportation, agriculture, forestry, animal husbandry, fishing, harvesting, commerce, services and other sectors of production, operating income and other operating income (2) obtained from China's investment income, including from China enterprises to obtain dividends or share of profits; obtained from China deposits, loans, advances, deferred payment of interest and other items of property leased to hirers in China obtained the rent, and provide a kind of use in China patent right, proprietary technology, license, trademark and other income obtained on these two aspects are the source principle of taxation based on income resolute accordance with tax law provides: to costs, expenses and losses of balance, the amount of taxable income. times the amount paid in withholding foreign enterprises income tax using progressive rates. according to the size of income is divided into five, the lowest level is the amount of annual income under $ 250,000, the rate of 20%, the highest level is in income over $ 1 million, the tax rate is 40%, Also, the amount of taxable income by 10% of local income tax levy, for a total maximum pay rate does not exceed 50% of foreign corporate income tax is the taxable year , sub-quarter advance, to take the enterprise reporting, collection of the tax authorities to verify the method. In order to facilitate foreign investment, technology, exploitation of offshore gasoline resources in addition to the investment, can quicken the depreciation of nailed assets, expedite return on investment, there are the following several benefits: (1) engaged in agriculture, forestry, animal husbandry and other foreign companies with low profit margins, operating period of more than 10 years, after approval, you can profit from the opening of the year from the regular income tax relief; relief period Man, you can also continue in the afterward 10 years, 15% ~ 30% reduction of income tax (2) loans from international financial organizations to the Chinese government and National Bank interest income, and foreign bank loans at preferential rates according to the National Bank of China interest income, are exempt from income tax (3) foreign Between 1983 and 1995, with Chinese companies and enterprises signed a credit contract or trade contracts, trade contracts and leases made after the interest and net of equipment rental fee price in the life of the contract, the reduced rate of income tax rate of 10% of which are export credit interest rates, can be exempted from income tax (4) of the foreign agriculture and animal husbandry,ugg boots clearance, research, vigor, transportation, environmental pollution hindrance and the development of provide essential technical areas such as the use of proprietary technology fee charged, may reduce the income tax of 10% of which progressive technology on favorable terms, can be exempted from income tax of foreign corporate income tax release, the implementation, for the development of China's foreign economic exchanges and technical exchanges, to better implement the use of foreign capital, the introduction of technology policies, has a positive character in promoting. April 9, 1991 Seventh National People's Congress and promulgated by the fourth meeting of the Foreign-invested Enterprises and Foreign Enterprises Income Tax Law in China's foreign-invested enterprises of production, operating income and other income as well as foreign enterprises in China from the production, operating income and a tax levied on other income. is summed up in ten years practical experience of reform and opening up, with reference to international practice, the merger By the fourth meeting of the Seventh National People's Congress, from July 1, 1991 onwards. foreign-invested enterprises and foreign enterprise income tax payment of enterprises with foreign investment and bear the corporate income tax obligations of foreign companies, enterprises or other economic organizations. cement can be divided into two parts: First, foreign-invested enterprises, including foreign joint ventures, Sino-foreign cooperative enterprises and foreign enterprises; two foreign companies, including the establishment of institutions in China, sites engaged in production, operation and although the establishment of institutions, place while incomesintoseffect sources within China of foreign companies, enterprises and other economic organizations.rate
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Taxable income = absolute income - the measure of deductions allowed for corporate income tax rate that is accustomed to enumerate the tax obligation of the statutory corporate income tax rate . According to Non-resident enterprises to set up offices in China, places, should be located above their bodies, places to get the inget down to sources within China, as well as in China yet it is located outdoor the body is effectively interlocked income places and pay corporate income tax . Non-resident enterprises in China have not set up an office, place, or, notwithstanding establishment or place, but the income and they get created institutions, places no tangible adjoin, it should be aboard their inget busy sources within China to pay corporate income tax. Applicable tax rate is 20% and now at the dwindled rate of 10% tax rate. Article 28: Eligible small low-profit enterprises, diluted 20% enterprise income tax. Countries need to focus on supporting high-tech enterprises, 15% of the income tax. Corporate income tax relief tax relief refers to the state to use economy levers to encourage and aid enterprises know next to nothing ofme special industry to take a amenable adjustment amounts. Enterprise Income Tax Regulations provides for the principle of 2 tax crashes, 1 ethnic autonomous regions, companies in absence of attention and encouragement by the provincial administration for approval, you can appliance the normal tax reduction or exemption; Second, laws, administrative regulations and the State Council on requirements to grant tax exemptions to companies, in accordance with regulations. On tax reform in the before income tax exclusive policies, are policies, and the impact was large, favorable to economic development and retaining social stability, the State Council, proceed to be enforced. Include the following: (1) The high-tech industrial evolution areas ratified by the State Council, within the high-tech enterprises, 15% of the income tax; current high-tech companies since the annual production, the exemption from income tax for two years. (2) for agricultural production in rural areas of prenatal, perinatal and postnatal services industry, namely is rural agricultural extension stations, factory conservation stations, water stations, woods stations, Animal Husbandry and Veterinary Station, Fisheries Station. Life stations, weather stations, professional unions and peasants, cooperatives, and their technical services or labor of the revenue, and other types of urban institutions to carry out the technical services or services that take the guide temporarily exempt from income tax ; of research colleges and universities to serve the industry's technical accomplishments transfer, technical training, technical advice. Technical services, technology and technical services contract made temporarily exempt from income tax; of the newly established neutral accounting busy in the consulting manufacture (including technology, lawful, accounting, inspecting, tax consulting, etc.), information industry, technology service business or business units, from the prologue date, exempt from income tax for 2 years; of the newly established independent accounting busy in transport, postal and telecommunications industry, enterprise or business element, from the opening date of the first year of exemption from income tax, The second half-year income tax; of the newly established independent accounting in public utilities, commercial, materials industry, exotic commerce, tourism, warehousing, residential services, canteens, pedagogy and mores. Health of the enterprise or business unit, from the opening date, reported to the competent tax authorities, income tax reduction or exemption may be two years. (3) Enterprise in the elemental devise requirements of the products, the utilization of the production process resulting in the , slag, fly ash as main raw stuff for production of establishing materials derived from the date of production and operation, exempt from income tax for 5 years; use other companies to deal with waste, in the by the competent tax authorities, income tax reduction or exemption may be one year. (4) in the state for (5) enterprises and institutions, technology transfer, and transfer of technology happened during the transfer of narrated technology and technology consulting, technology services, technical training, income, annual web income of 30 million or less, temporarily exempt from income tax. (6) business event of the air, fire, water, earthquake and other natural calamities, by the competent tax authorities, income tax reduction or exemption may be one year. (7) in current urban labor employment service enterprises, unemployed people in cities and towns that year exceeds 60% of the aggregate digit of workers, for checkup and approval by the competent tax authorities may be exempt from income tax for 3 years; labor employ service enterprises after the breath of tax exemption, then the fashionable nestle of unemployed folk in the business of the original total digit of employees accounted for more than 30%, examination and approval by the competent tax authorities, income tax can be halved for 2 years. (8) colleges and universities and primary and secondary school-run factories, temporarily exempt from income tax. (9) the welfare of the civil ministries in the plant and the avenue half-way transfer of non-production units escape by social welfare, where the nestle of the the total number of production employees accounted for more than 10% not 35%,uggs boot, and halved income tax. (10) township and countryside enterprises 10% reduction according to the tax payable for the allow of social costing. The statutory corporate income tax deduction of statutory deductions is to determine the corporate income tax according to taxable income of the project. Corporate income tax regulations, companies should determine the amount of taxable income is total income minus corporate costs, expenses, losses and deductions granted amount. Cost the taxpayer for the production, treatment of goods and provision of services such as the casualty of straight cost and indirect costs. Costs refer to the taxpayer for the production of goods and provision of services such operation occurred in sales charges, treatment fees and finance charges. Loss refers to the taxpayer in the process of production and operation of the operating expenses, operating losses and investment losses. In counting, in calculating the amount of taxable income, the taxpayer's financial accounting and tax treatment inconsistent with the provisions, shall be accommodated in accordance with tax regulations. The statutory corporate income tax deductions in adding to costs, expenses and losses, tax-related provisions in the tax foundation having also identified a number of provisions of tax deduction adjustments, including the following: (1) amuse expense deductions. Taxpayer in the production, operation duration, the amuse payments on loans from financial institutions, according to the number of actual deductions; to non-interest loans from financial institutions, not higher than in accordance with similar financial institutions, borrowing rates over the same time the amount of the part within granted net. (2) wage tax deduction. Regulations, corporate chaste wages, salary to be discounted, which manner to annul a number of years of tax-funded enterprises within the remuneration system, mainly reducing the burden on domestic enterprises. But allows subtracted from wages and salaries have to be In the hereafter, State Administration of Taxation ambition be via the evolution andcorporate income tax is the business card I owned enterprises and business units of domestic production and other operating incomesintoseffect a tax levy. Larger scope than the corporate income taxpayers. It overcomes the original ecology of an enterprise economy disadvantages of different grouped taxes, actually implementing the the foundation.
foreign-invested enterprises and foreign enterprises income tax pedestal refers to foreign-invested enterprises and foreign enterprises income tax basis, that is taxable income, including: (1) foreign-invested enterprises and foreign enterprises to set up offices in China, places, engaged in production, business income, and place in China, foreign and foreign-invested enterprises and foreign enterprises established in China institutions and places associated with the actual profits (bonuses), interest, rents, royalties and other income (2) foreign enterprises in China have not set up an office, place the earnings obtained by the following: from the Chinese domestic enterprises made profits ( dividends); deposits obtained from China or loan interest, bond interest, advances or interest on deferred payments, etc.; the attribute leased to hirers in China obtained the lease; provide the use of patents in China, proprietary technologytax
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