How do small loan companies pay enterprise income tax?

Enterprise income tax is the income tax levied on the production and operation income and other income of Chinese enterprises and other organizations with income. The following is how to pay enterprise income tax for small loan companies I have compiled for you, hoping to help you!

Tax classification

1, turnover tax: value-added tax, consumption tax, business tax, customs duty, vehicle purchase tax, etc.

2. Income tax: enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, personal income tax, etc.

3. Resource tax: resource tax, urban land use tax, land value-added tax, etc.

4. Property tax: property tax, urban real estate tax, etc.

5. Behavior tax: stamp duty, slaughter tax, travel tax, urban maintenance and construction tax, etc.

6. Other taxes: taxes on agricultural and forestry specialties, taxes on farmland occupation, deed tax, etc.

7. Profit tax: profit (non-income) multiplied by 3%.

No.65438 +0 Q: Our company is a rural credit cooperative, which has been engaged in the business for farmers for a long time. Are there any preferential policies for enterprise income tax?

A: Those who meet the requirements can enjoy preferential policies.

Article 2 of the Notice on Continuation and Improvement of Tax Policies to Support Rural Financial Development (Caishui [20 14] 102) stipulates that 1 October 20 14 to1day to February 20 16.

At the same time, it should be noted that Article 4 of the document stipulates that "farmers" refer to families who have lived in the administrative area of the town (excluding Chengguan Town) for a long time, including families who have lived in the administrative village under the jurisdiction of Chengguan Town for a long time, families whose household registration is not local but have lived there for more than 1 year, state-owned farm workers and rural individual industrial and commercial households. Collective households of state-owned economic organs, organizations, schools, enterprises and institutions located in the administrative areas of townships (excluding Chengguan Town) and administrative villages under the jurisdiction of Chengguan Town; Local registered households who have gone out with their families to make a living for more than one year are not farmers, whether they keep contracted farmland or not. Taking households as the statistical unit, farmers can engage in both agricultural production and management and non-agricultural production and management. The judgment of farmers' loans should be based on whether the loan subject belongs to farmers at the time of loan issuance. The term "single loan" as mentioned in this notice refers to a single loan with a total loan balance of less than 654.38 million yuan (inclusive). This term means that the total balance of a single loan is less than 654.38+10,000 yuan (inclusive). Article 5 stipulates that financial institutions shall separately account for the interest income of eligible farmers. If they cannot separately account, the preferential policies stipulated in the Notice shall not apply.

Therefore, those who meet the above conditions can enjoy preferential policies for enterprise income tax reduction and exemption.

Question 2: Can the loan loss reserve for small and medium-sized enterprises be deducted before enterprise income tax?

Answer: Those who meet the requirements of the documents can be deducted before tax.

Article 1 of the Notice on Pre-tax Deduction of Loss Reserves for Agricultural Loans of Financial Enterprises and Small and Medium-sized Enterprises (Caishui [2015] No.3) stipulates that financial enterprises shall, according to the Guiding Principles of Loan Risk Classification (Yinfa [2001] No.416), grant their agricultural loans to small and medium-sized enterprises in the following proportions.

(1) interest-related loans, with a provision ratio of 2%;

(2) Subprime loans, with a provision ratio of 25%;

(3) For doubtful loans, the provision ratio is 50%;

(4) Loss loans, with a provision ratio of 100%.

At the same time, Articles 3 and 4 of the document stipulate that SME loans refer to loans granted by financial enterprises to enterprises with annual sales and total assets not exceeding 200 million yuan. Financial enterprises that meet the conditions of agricultural loans and loan losses of small and medium-sized enterprises should first write off the loan loss reserve that has been deducted before tax, and the insufficient write-off part can be deducted when calculating the taxable income according to the facts.

Extended content

Common problems in the practice of prepaying enterprise income tax

Problem one

Can an enterprise pay income tax in advance quarterly to make up for the losses in previous years?

Answer: According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.31(20 15): Line 8' Make up the losses of previous years': Fill in the losses that can be made up before enterprise income tax according to tax regulations. "

Among them, the inter-table relationship: actual profit (4 lines, 5 lines-6 lines-7 lines-8 lines).

That is, the formula: actual profit = total profit-taxable income calculated by specific business-taxable income excluding tax and tax base reduction-accelerated depreciation (deduction) reduction of fixed assets-make up for losses in previous years.

Therefore, paying enterprise income tax in advance can make up for the losses in previous years.

Question 2

Prepayment of enterprise income tax can make up for the losses in previous years, but it can't make up for the losses in the first few quarters of this year.

There was a profit in the fourth quarter, but it was still a loss after this year's accumulation. Do I need to pay corporate income tax when I declare corporate income tax online quarterly?

A: In the online tax filing system, the quarterly advance tax return of enterprise income tax (Class A) is based on the accumulated amount. The cumulative number is negative, and the quarterly corporate income tax report should be zero.

An enterprise has a negative profit in the first quarter and a profit in the second quarter. Is the income tax paid according to the profit in the second quarter or the accumulated profit from the first quarter to the second quarter?

Answer: Corporate income tax is calculated on an annual basis and paid in advance on a quarterly basis. When the total quarterly cumulative profit of 1-2 is positive, it shall be calculated and paid by multiplying it by the tax rate. When it is zero or negative, there is no need to calculate enterprise income tax.

In other words, paying enterprise income tax in advance can make up for the losses in previous years and this year.

Question 3

How to deal with the cost invoices that are not obtained when the enterprise pays the enterprise income tax quarterly?

A: According to Article 6 of the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.34, 20 1 1), if the relevant costs and expenses actually incurred by the enterprise in that year cannot be obtained in time for various reasons, the enterprise may temporarily pay quarterly income tax in advance according to the book amount; However, at the time of final settlement, valid vouchers of costs and expenses should be supplemented.

Therefore, if the relevant costs and expenses actually incurred by the enterprise in that year cannot be obtained in time due to various reasons, the enterprise may temporarily account for them according to the book amount when paying quarterly income tax in advance.

Question 4

Is there any regular tax adjustment of costs and expenses in the income tax prepayment stage?

A: According to Announcement No.31of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 20 15, the quarterly declaration form and instructions for filling in the form:

Line 9 "Actual Profit Amount": Fill in according to the calculation results of relevant lines in this table. 9 lines =4 lines, 5 lines -6 lines -7 lines -8 lines.

Line 10 "tax rate (25%)": the tax rate stipulated in the enterprise income tax law is 25%.

1 1 line "income tax payable": fill in the column according to the calculation results of relevant lines. Line 1 1 =9 × 10, line 1 1 ≥0. When different tax rates apply to the head office and branches of cross-regional summary tax paying enterprises, line 1 1 ≠ 9× 10.

Therefore, enterprises only need to deal with tax-related matters related to asset and cost deduction, such as advertising fees and business promotion fees, staff education funds, financial expenses, etc. In the case of enterprise income tax in declare in advance, no tax adjustment will be made.

Generally speaking, there is no "tax adjustment" in the quarterly return of enterprise income tax, so there is no need for tax-related matters such as advertising fees, business promotion fees and other assets and costs, deduction of employee education funds and financial expenses, and no need for tax adjustment when prepaying enterprise income tax.

Question 5

Does the operating cost in the form of advance payment of enterprise income tax include period expenses?

Answer: According to the quarterly declaration form No.31of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2015, the "operating cost" in this declaration form is the operating cost calculated according to national accounting laws and regulations such as the Accounting System for Business Enterprises and the Accounting Standards for Business Enterprises. Banks mainly list the amount of taxpayers' operating costs and do not participate in the calculation.

Operating income = main business income+other business income

Operating costs = main business costs and other business costs.

Therefore, this column does not include non-operating expenses and period expenses.

Second, how do small loan companies pay corporate income tax? How to deduct loan loss reserve in advance?

Question 65438 +0: Our company is a rural credit cooperative and has been engaged in the business of farmers for a long time. What is corporate income tax?

A: Those who meet the requirements can enjoy preferential policies.

Article 2 of the Notice on Continuation and Improvement of Tax Policies to Support Rural Financial Development (Caishui [20 14] 102) stipulates that 1 October 20 14 to1day to February 20 16.

According to the provisions of Article 4, the term "farmers" as mentioned in these Measures refers to families who have lived in the administrative area of towns (excluding Chengguan Town) for a long time, including families who have lived in Chengguan Town for a long time and families whose household registration is not local but have lived in this area for more than 1 year, state-owned farm workers and rural individual industrial and commercial households. Collective households of state-owned economic organs, organizations, schools, enterprises and institutions located in the administrative areas of townships (excluding Chengguan Town) and administrative villages under the jurisdiction of Chengguan Town; Local registered households who have gone out with their families to make a living for more than one year are not farmers, whether they keep contracted farmland or not. Taking households as statistical units, farmers can not only engage in agricultural production and management. The judgment of farmers' loans should be based on whether the loan subject belongs to farmers at the time of loan issuance. The loan mentioned in this notice refers to a single loan or less. The term "single institution" as mentioned in these Measures refers to an institution that separately accounts for the interest income of eligible farmers with a total loan balance of less than 654.38+10,000 yuan (inclusive). If it cannot be accounted for separately, the preferential policies stipulated in the Notice shall not apply.

Therefore, those who meet the above conditions can enjoy preferential policies for enterprise income tax reduction and exemption.

Question 2: Can the loan loss reserve for small and medium-sized enterprises be deducted before enterprise income tax?

Notice on Issues Related to Agricultural Loans of Financial Enterprises and Loan Losses of Small and Medium-sized Enterprises (Caishui [20 1] stipulates that financial enterprises shall classify the risks of agricultural loans and loans of small and medium-sized enterprises according to the wind direction of loans (Yinfa [20065438+0] No.465438+06) and make provision for loan losses 1). (2) Subprime loans, with a provision ratio of 25%; (3) For suspicious loans, the loan is recovered, and the recovery ratio is 100%.

At the same time, Articles 3 and 4 of the document stipulate that SME loans refer to loans granted by financial enterprises to enterprises with annual sales and total assets not exceeding 200 million yuan. Financial enterprises that meet the conditions of agricultural loans and SME loan losses should first write off the loan loss reserves that have been deducted before tax, and the insufficient part of the write-off can be deducted when the amount is insufficient.

3. Is there any tax on operating loans to third-party accounts?

There is no tax. The third party only collects money as the payee. After the loan arrives, it will directly let you transfer the money to other accounts. Generally, you won't spend the night in your account, so the bank won't settle interest for you and won't charge you personal income tax.

The account of public funds smugglers involves not only personal income tax, but also corporate income tax evasion. Once the problem is exposed, it will be subject to administrative punishment, and serious criminal responsibility will be investigated. If it is tax avoidance, it may bear criminal responsibility.

4. How to pay the corporate income tax of the company, once a month or once a quarter? ...

Calculated on an annual basis and paid in advance on a quarterly basis. Final settlement shall be made within five months after the end of the year.