Investing in a partnership: Can the wages and salaries of natural person investors in a partnership be deducted before personal income tax?

Until the enterprise continues to operate: does the enterprise need to pay stamp duty to change the business license of "three certificates in one"

We have encountered many tax problems, but these three problems have always been the hot issues that people pay attention to. Today, Mande Enterprise Services will answer these three questions for you.

When should a newly established enterprise set up an account book?

Mande Enterprise Service Answer:

According to Article 22 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection in People's Republic of China (PRC) (Order No.362 of the State Council), taxpayers engaged in production and business operations shall set up account books in accordance with the relevant provisions of the state within 15 days from the date of obtaining the business license or paying taxes.

Therefore, a newly established enterprise shall set up account books in accordance with the relevant provisions of the state within 15 days from the date of obtaining a business license or incurring tax obligations.

Can the wages and salaries of natural person investors in partnership be deducted before personal income tax?

Mande Enterprise Service Answer:

According to Article 3 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Adjusting the Deduction Standard of Individual Income Tax Expenses for Sole proprietorship enterprises, sole proprietorship enterprises and partnership enterprises (Caishui [2011] No.62) and the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Printing and Distributing the Individual Income Tax Provisions for Sole proprietorship enterprises and partnership enterprises (Caishui [2000] No.965438+)

Do enterprises need to pay stamp duty to change the business license of "three certificates in one"?

Mande Enterprise Service Answer:

According to Article 5 of the Notice of State Taxation Administration of The People's Republic of China State Administration for Industry and Commerce on Stamping Business License and Trademark Registration Certificate ([1989] Guo Shui Di ZiNo. 1 13), if the original business license and trademark registration certificate are changed for various reasons, they shall be regarded as the original business license and trademark registration certificate, and tax shall be paid according to the regulations.

According to the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty (the State Council DecreeNo. 1 1), the rights and licenses are as follows. Including housing property certificate, business license, trademark registration certificate, patent certificate and land use certificate issued by government departments. The decals are five yuan each.

Therefore, enterprises need to apply five-yuan decals instead of the "three certificates in one" business license.

From the establishment of enterprises, to the partnership investment of enterprises, and then to the sustainable operation of enterprises, enterprises will encounter very correct tax problems, which we must solve one by one according to laws and policies.

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