Is it necessary to pay a tax for asset appreciation?
First, it depends on what kind of evaluation value-added, and it should be discussed in different categories, as follows.
2. According to Article 56 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC): "All assets of an enterprise, including fixed assets, biological assets, intangible assets, long-term deferred expenses, investment assets and inventories, shall be taxed on the basis of their historical costs. The historical cost mentioned in the preceding paragraph refers to the actual expenses incurred when an enterprise acquires assets. During the period when an enterprise holds various assets, the value of the assets increases or decreases, and the tax basis of the assets shall not be adjusted except that the profits and losses can be confirmed in accordance with the provisions of the competent departments of finance and taxation of the State Council. If the enterprise simply evaluates the value-added and the ownership of the assets has not been transferred, the enterprise income tax will not be paid, and the corresponding assets can be depreciated, but the depreciation cannot be deducted before tax. Deferred income tax liabilities shall be accrued when evaluating the value-added amount during reorganization.
Three. 1. Asset appreciation does not substantially affect enterprise income tax, but it can be deferred. 2. Pay more stamp duty for asset appreciation. If it is the appreciation of housing evaluation, it is necessary to pay more property tax. 3. Personal income tax is required to add personal equity to asset appraisal. 4. Enterprise income tax can be paid less in advance for asset impairment, which has no effect on other taxes.
Paying personal income tax has five advantages.
First of all, taxes can be used as proof of a person's income.
Of course, the amount of tax paid is positively related to the income level. Generally speaking, the higher the income, the more taxes will be paid. The more you pay taxes, the higher your income. When you go to a bank for a loan, the personal income tax payment certificate can be used as evidence of personal income certificate, although it is not mandatory. In other words, you may complain that you pay too much tax now, but if you really apply for a loan, you may have an advantage over people who pay less tax.
Second, prevent individuals from concealing their income.
Most divorce cases involve alimony. In order to pay less child support, a husband and wife will deliberately conceal their income or property, but the one-sided statement is not credible, and the evidence collection agency will generally investigate the tax payment certificates of both parents. If you have a tax payment certificate, it will be much more difficult to conceal your real income.
Third, apply for a residence permit
As soon as the Beijing points settlement policy came out these two days, you all found that the temporary residence permit has been replaced by the residence permit. If you want to apply for a residence permit, one of the requirements is to provide a personal income tax payment certificate for the last six consecutive months, with a monthly tax payment of not less than 150 yuan.
Fourth, buy a house in Beijing.
Everyone knows that it is difficult to buy a house in Beijing, not only because of the high housing prices in Beijing, but also because of Beijing's strict purchase restriction policy. One of the regulations is that property buyers need to provide tax payment certificates for five consecutive years in Beijing or social security certificates for five consecutive years in Beijing. And it is uninterrupted. As long as the social security of non-Beijing citizens is interrupted once, even if it has been paid for 4 years, 1 1 month, it is still necessary to start from scratch.
Fifth, foreigners need to provide personal tax payment certificates when buying a car in Beijing.
Beijing not only restricts purchases of houses, but also restricts purchases of cars. If a foreigner wants to buy a car in Beijing, you must not only provide proof of continuous payment of social security for five years (you can pay it back in the off-month year, but you can't pay it back last year or before), but also submit proof of continuous tax payment for five years (you can pay taxes in months and years).
Therefore, we can't take individual taxes so seriously, which is something we need to be clear about. After reading the content of this article, you also know that in fact, a tax still has many benefits for us. Pay a little more money and get a little more.