What are the simple calculation methods of enterprise income tax? Is everyone clear? The following is a simple calculation method of enterprise income tax that I share. Welcome to read!

Enterprise income tax is a complex tax. Although there are clear formulas for some businesses involved in enterprise income tax calculation, it is difficult to understand. This paper summarizes some simple calculation methods, which can not only improve the calculation speed, but also help to deepen the understanding of the formula. Simple calculation of income from asset transfer corresponding to non-equity payment According to relevant regulations, under the special tax treatment of enterprise restructuring, when equity payment is made in the transaction, the income or loss from asset transfer is not recognized for the time being, and non-equity payment should be ...

Simple calculation of asset transfer income corresponding to non-equity payment

According to the relevant regulations, under the special tax treatment of enterprise reorganization, when equity payment is made in the transaction, the gains or losses arising from the transfer of related assets are not recognized for the time being, and the corresponding gains or losses from the transfer of assets should be recognized for non-equity payment during the current transaction.

Example1:Company A has 65,438+000,000 shares. For better development in the future, 80% of the shares were acquired by Company B and became a subsidiary of Company B. Suppose tax basis, who bought the assets of Company A in Japan is 8 yuan, and the fair value of each asset is 65,438+00 yuan. Among the purchase consideration, Company B paid 720 million yuan in the form of equity and 80 million yuan in bank deposit.

General calculation method: Income from asset transfer corresponding to non-equity payment obtained by Company A = (fair value of transferred assets-tax basis of transferred assets)? (Non-equity payment amount? Fair value of transferred assets) =( 10000? 80%? 10- 10000? 80%? 8)? [8000? (72000+8000)]=(80000-64000)? 10%= 1600 (ten thousand yuan).

Simple calculation method: the asset transfer income corresponding to the non-equity payment of Company A = the number of shares corresponding to the bank deposit payment? Earnings per share =8000 10? (10-8)= 1600 (ten thousand yuan).

Simple calculation of not deducting interest expenses if the investment is not in place

According to the Reply of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Deduction of Interest Expenses of Enterprise Investors before Enterprise Income Tax (Guo [2009] No.312), if an enterprise investor fails to pay the due capital within the specified time limit, the interest incurred by the enterprise borrowing from abroad is equivalent to the interest payable by the difference between the paid-in capital and the due capital within the specified time limit, which is unreasonable for the enterprise.

General calculation formula: loan interest that the enterprise cannot deduct in each calculation period = loan interest amount in the current period? The amount of unpaid registered capital during this period? During this period, the loan amount shall not be deducted from the interest expenses of borrowing from non-financial enterprises, which exceeds the amount calculated according to the interest rate of similar loans of financial enterprises in the same period.

Example 2: Company A borrowed 5 million yuan from ICBC at an annual interest rate of 5.4% and 2 million yuan from a private enterprise at an annual interest rate of 8% on October 201year1October, resulting in interest expenses of 430,000 yuan for the whole year, and shareholders of Company A owed 3 million yuan.

General calculation method: 20 1 1 year corporate loan interest that cannot be deducted =200? (8%-5.4%)+(500? 5.4%+200? 5.4%)? 300? (500+200)=2 1.4 (ten thousand yuan).

Simple calculation method: Company's 20 1 1 year non-deductible loan interest = total loan interest-deductible loan interest amount =43-(200+500-300)? 5.4%=2 1.4 (ten thousand yuan).

Simple calculation of related party interest expenses shall not be deducted.

Article 46 of the Enterprise Income Tax Law clearly points out that the interest expenses incurred when the proportion of debt investment and equity investment accepted by an enterprise from its related parties exceeds the prescribed standard shall not be deducted when calculating the taxable income. According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Tax Policy Issues Concerning Pre-tax Deduction Standard for Interest Expenses of Related Parties of Enterprises (Caishui [2008] No.65438 +02 1), the ratio of non-financial enterprises accepting creditor's rights investment from related parties to their equity investment is 2: 1.

Non-deductible interest expense = annual interest payable to related parties? (1- standard ratio? Proportion of associated debt)

It should be noted that the annual interest payable to related parties should comply with the general provisions of the tax law on interest expenses, especially within the bank's loan interest rate for the same period, and the interest exceeding the bank's loan interest rate for the same period should not be deducted when calculating taxable income.

Example 3: The average annual equity investment of an enterprise in 201/kloc-0 is 30 million yuan, and it borrows 80 million yuan from related parties with an annual interest rate of 9%. In that year, the interest paid to related parties was 7.2 million yuan, and independent transaction vouchers could not be provided. Moreover, the actual tax burden of related parties is lower than that of enterprises, and the interest rate of similar loans in the same period is 5%, so the interest expenses that cannot be deducted are calculated.

General calculation method:

(1) Interest expense exceeds bank interest rate =8000? (9%-5%)=320 (ten thousand yuan);

(2) The proportion of enterprise-related debts =8000? 3000=2.667, and the interest expense exceeding the debt-to-capital ratio =(720-320)? ( 1-2? 2.667)= 100.04 (ten thousand yuan);

The total interest expense that cannot be deducted is 320+ 100.04=420.04 (ten thousand yuan).

Simple calculation method: interest expenses that are not allowed to be deducted = total loan interest-loan interest amount that can be deducted according to tax law =720-3000? 2? 5%=420 (ten thousand yuan).

Simple calculation of resale price method for special tax adjustment

Article 24 of the Implementation Measures for Special Tax Adjustment (for Trial Implementation) stipulates that the resale price method takes the price of goods purchased by related parties and resold to non-related parties minus the gross profit of comparable non-related transactions as the fair transaction price of goods purchased by related parties. The calculation formula is as follows:

Fair trade price = resale price to an unrelated party? (1- comparable gross profit margin of non-related transactions)

Example 4: An enterprise declares that it purchased a batch of products from overseas company A (affiliated enterprise) for 550,000 yuan, and then resold these products to company B (non-affiliated enterprise) for 500,000 yuan. Assuming that the gross sales margin of the enterprise is 20% and the corporate income tax rate is 25%, the resale price method is required to calculate the corporate income tax payable for the sales business.

General calculation method: payable enterprise income tax =[50-50? ( 1-20%)]? 25%=2.5 (ten thousand yuan);

Simple calculation method: payable enterprise income tax =50? 20%? 25%=2.5 (ten thousand yuan).

Simple calculation of accelerated depreciation of fixed assets

Article 32 of the Enterprise Income Tax Law stipulates that if the fixed assets of an enterprise really need accelerated depreciation due to technological progress and other reasons, the depreciation period can be shortened or accelerated depreciation can be adopted. Article 98 of the Regulations for the Implementation of the Enterprise Income Tax Law further clarifies that if the accelerated depreciation method is adopted, the double declining balance method or the sum of years method can be adopted.

1. Simple calculation of double declining balance method;

Double declining balance method refers to a rapid depreciation method that takes twice the depreciation rate of straight-line method (that is, average life method) (excluding residual value) as the depreciation rate and multiplies the original price of fixed assets at the beginning of each period MINUS accumulated depreciation to get the depreciation amount of each period. When using this method to calculate depreciation, because the estimated net salvage value is not deducted from the net value of fixed assets at the beginning of each year, in order to ensure that the net book value of fixed assets is equal to the estimated net salvage value at the end of its service life, the balance after deducting the estimated net salvage value from the net value of fixed assets should be evenly amortized within two years before its depreciation life expires. The calculation formula is as follows:

Annual depreciation rate =2? Estimated service life? 100%;

Annual depreciation = net book value of fixed assets at the beginning of each year? Annual depreciation rate.

Example 5: The original value of a piece of equipment is 6,543.8+0,000 yuan, the estimated service life is 654.38+0 years, and the estimated net salvage value is 30,000 yuan. According to the regulations, depreciation can be accrued by double declining balance method, and the pre-tax deductible depreciation of the fourth year needs to be calculated.

General calculation method: annual depreciation rate of 2? 10=0.2, first year depreciation 100? 0.2=20 (ten thousand yuan); What is the depreciation amount in the second year (100-20)? 0.2= 16 (ten thousand yuan); What is the depreciation amount in the third year (100-20- 16)? 0.2= 12.80 (ten thousand yuan); The deductible depreciation before tax in the fourth year is (100-20-16-12.8)? 0.2= 10.24 (ten thousand yuan).

As can be seen from the above calculation, the depreciation amount calculated by the double declining balance method every year (except the last two years) and the net value of fixed assets at the beginning of each year are geometric series, and the ratio is? (1- annual depreciation rate)? , that is, depreciation in the following year (or net fixed assets at the beginning of the year) = depreciation in the previous year (or net fixed assets at the beginning of the year)? (1- annual depreciation rate).

Simple calculation method: deductible depreciation before tax in the fourth year = original value of equipment? (1- annual depreciation rate) 3? Annual depreciation rate = 100? 0.83? 0.2= 10.24 (ten thousand yuan).

2. Simple calculation of the sum of years method:

The sum of years method refers to taking the reasonable service life of fixed assets as the numerator and the sum of expected service lives as the denominator, and multiplying the balance of the original value of fixed assets minus the estimated net salvage value by a decreasing fraction to calculate the annual depreciation. The calculation formula is as follows:

Annual depreciation rate = acceptable service life? Total years of expected service life? 100%

Example 6: An enterprise buys a machine with a value of 3 million yuan, which is expected to be used for 5 years, and the estimated net salvage value is 6.5438+0.5 million yuan. According to the tax law, depreciation can be accrued according to the total number of years, and the depreciation that can be deducted before tax in each of the five years can be calculated.

Sum of service life figures estimated year by year = 1+2+3+4+5= 15[ or 5? ( 1+5)? 2= 15]

General calculation method: depreciation in the first year is 5? 15? (300- 15)=95 (ten thousand yuan); Depreciation in the second year is 4? 15? (300- 15)=76 (ten thousand yuan); Depreciation in the third year is 3? 15? (300- 15)=57 (ten thousand yuan); Depreciation in the fourth year is 2? 15? (300- 15)=38 (ten thousand yuan); Depreciation in the fifth year 1? 15? (300- 15)= 19 (ten thousand yuan).

Through the above calculation, we can see that the annual depreciation calculated by the sum of years method is a set of arithmetic progression, and the difference is? The balance of the original value of fixed assets MINUS the residual value? 1? The sum of the figures year by year? In this case, (300- 15)? 1? 15= 19 (ten thousand yuan), that is, the depreciation amount of the next year = the depreciation amount of the previous year-19.

Simple calculation method: depreciation in the first year is 5? 15? (300- 15)=95 (ten thousand yuan); The depreciation in the second year is 95- 19=76 (ten thousand yuan); Depreciation in the third year is 76- 19=57 (ten thousand yuan); The depreciation in the fourth year is 57- 19=38 (ten thousand yuan); The depreciation in the fifth year is 38- 19= 19 (ten thousand yuan).

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