Enterprise income tax is an income tax levied on the production and operation income and other income of enterprises and other income-earning organizations in China. The following is the calculation method of construction enterprise income tax I shared. Welcome to read it!

Interim Measures for the Administration of Enterprise Income Tax in Construction Industry

Article 1 In order to strengthen the collection and management of enterprise income tax in construction industry, these administrative measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection, the Provisional Regulations of the People's Republic of China on Enterprise Income Tax, its implementation rules and the provisions of relevant tax policies.

Article 2 Enterprises that carry out independent economic accounting for construction, repair, installation, decoration and other engineering operations (hereinafter referred to as "construction enterprises") shall pay enterprise income tax in advance by stages and at the end of the year according to the provisions of these Measures.

Article 3 Calculation of income tax payable by construction enterprises For construction enterprises that implement independent economic accounting, their income tax payable shall be calculated and paid according to the following methods. Payable income tax = taxable income × applicable tax rate

Article 4 Determination of Taxable Income Taxable Income = Total Income-Allowable Deduction of Project Amount

I. Total Income The income of a construction enterprise refers to the income obtained by the enterprise in the production and operation activities due to project construction, provision of labor services, operation and sales of products, including project price income (including project claim income, temporary facilities fund, labor insurance fund and relocation fee of construction organization charged to the contracting unit), labor services, operation income, product sales income, equipment rental income, material sales income, diversified business income and other business income.

(A) the confirmation of project price income

1, according to the current project price settlement method, if a project contract is signed, the project price income can be confirmed in the following ways:

(1) A project contract that adopts the method of one-time settlement of the project price after the completion of the contract shall be recognized as the actual income when the construction enterprise and the contracting unit settle the project contract price after the completion of the contract;

(2) The realization of income shall be confirmed month by month for engineering contracts that adopt the methods of advance payment at the end of ten days or in the middle of the month, settlement at the end of the month and liquidation after completion;

(3) For a project contract that divides the project into different stages according to the image progress of the project and settles the project price by stages (times), the realization of the income of the completed stage shall be confirmed by stages (times) according to the image progress stipulated in the contract;

(4) For a project contract with other settlement methods, the contract income shall be confirmed once or several times when the contract price is settled with the contracting unit according to the settlement method and settlement time stipulated in the contract.

2, did not sign the project contract, the construction enterprise and the contract awarding unit for block (time) project price settlement or the completion of the project price settlement, confirmed as the realization of income.

3. If the project has been handed over and the labor service has occurred, but the final accounts of the project have not been processed, the realization of income shall be confirmed when the project is handed over and the labor service is provided, and the price is received or the evidence for asking for the price is obtained.

(two) the income obtained by the enterprise other than the project settlement income shall be confirmed in time according to the provisions of relevant tax laws and regulations.

II. Allowable Deduction of Project Amount The allowable deduction of construction enterprises includes all necessary and normal costs, expenses, taxes and losses related to obtaining taxable income in the process of engineering construction, provision of labor services, operation and sales of products.

(A) the project cost

1, project construction cost accounting object When the project starts, the construction enterprise should take the project that has prepared the project budget book as the cost accounting object and carry out the accounting of project construction cost.

2. Principles of cost accounting: Construction enterprises should correctly account for various expenses included in various cost accounting objects, and strictly distinguish the boundaries with the period expenses. Construction enterprises should carry out accounting according to the object of cost accounting, and make detailed accounting according to the main cost accounting items such as labor cost, village material cost, machinery use fee, other direct costs and indirect costs.

3. Collection and distribution of costs and expenses Construction enterprises should correctly account for all expenses included in construction costs, strictly distinguish between direct costs and indirect costs, and adopt reasonable methods to allocate indirect costs. The wages and salaries of construction enterprises shall be deducted from the taxable wages. Wages and salaries paid to employees by construction enterprises that have been approved to implement the method of linking work efficiency can be deducted according to the facts.

4. The processing enterprise with accrued expenses can accrue the closing project expenses and individual expenses according to the specified conditions. Accrued individual expenses mean that in the process of construction, enterprises and subcontractors can't settle accounts in time due to various reasons, and they can be accrued, collected and distributed to various cost accounting objects according to the difference between the project contract cost and the actual settlement construction and installation project cost. After the above expenses are accrued by the construction enterprises, the actual number should be paid from the accrued expenses. If there is a big difference between the accrued expenses and the actual situation, the extraction standard should be adjusted in time. Accrued expenses should generally be adjusted at the end of the year, and there should be no balance at the end of the year. If the balance needs to be retained under special circumstances, it should be reported to the competent tax authorities for examination and approval. Without the approval of the competent tax authorities, it should not be deducted before tax. The accrued expenses shall be settled when the project is actually completed and settled.

5. The carry-over from project construction cost to project construction cost should be consistent with the confirmation time of project settlement income, and the cost of the completed project should be correctly calculated. For the project that has been handed over and the labor service has occurred, but the final accounts of the project have not been processed, the project cost of the income that has been confirmed to be realized should follow the principle of matching income with expenses, and then be determined according to the cost principle related to the same proportion of income, and enterprise income tax should be levied in accordance with the relevant provisions of the tax law.

(II) Period expenses Enterprises should strictly distinguish the boundary between period expenses and project costs, and correctly calculate and deduct the sales expenses, management expenses and financial expenses of the current period.

(III) Sales tax and surcharges Construction enterprises shall deduct sales tax and surcharges according to the principle of matching with income.

(IV) All losses incurred by loss-making enterprises in the current period and losses made up before taxation shall be implemented in accordance with the relevant provisions of the Measures for the Administration of Pre-tax Deduction of Property Losses of Qingdao Local Taxation Bureau and the Measures for the Administration of Compensation for Losses of Qingdao Local Taxation Bureau. All items allowed to be deducted by the enterprise must be true and legal, and there should be legal original vouchers (except for individual expenses accrued according to regulations), otherwise it will not be deducted; Where the tax law clearly stipulates the deduction of project standards (such as entertainment fees, advertising fees, business promotion fees, etc.), it shall be implemented in accordance with the unified provisions.

Article 5 Settlement in advance

1. The prepayment method of enterprise income tax in construction industry shall be determined by the competent tax authorities. When taxpayers pay income tax in advance, they should pay in advance according to the actual number of tax payment periods. If it is difficult to pay in advance according to the actual amount, the income tax can be paid in advance by installments according to112 or 1/4 of the taxable income of the previous year, or by other methods approved by the competent tax authorities. Once the prepayment method is determined, it shall not be changed at will.

Two, the construction enterprises at the end of the year, submit the "enterprise income tax return", the completion of the project should also be submitted to the final accounts of the project.

Article 6 The tax authorities have the right to verify the income tax payable of the taxpayer under any of the following circumstances: (1) Accounting books should be kept according to the provisions of laws and administrative regulations, but they are not kept; (2) destroying account books without authorization or refusing to provide tax payment information; (three) although the account books are set up, the accounts are chaotic or the cost data, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts; (4) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities; (5) The tax basis declared by the taxpayer is obviously on the low side without justifiable reasons.

Article 7 The tax payment place of enterprise income tax

A, construction enterprises leave the industrial and commercial registration or management to the county (District) outside the area of construction, should be to the local competent tax authorities to apply for the issuance of tax management certificate of business activities, the operating income, by the local competent tax authorities together with income tax. Otherwise, the income from its operation shall be collected locally by the competent tax authorities at the place where the enterprise project is constructed.

Two, the construction enterprise to apply for the issuance of a business license shall meet the following conditions:

(-) Letter of acceptance;

(two) the construction contract signed by both parties;

(3) Construction permit or commencement report;

(4) the construction team of this system. After receiving the application from the enterprise, the local tax authorities shall, upon examination and verification, timely fill out and issue the business license for going out.

3. Upon arrival at the construction site, a construction enterprise holding a business license for going abroad shall submit the business license for going abroad to the competent tax authorities at the construction site, and provide the tax payment certificate for the local competent tax authorities to calculate the income tax payable according to the completion schedule or workload. After the business activities of the enterprise are completed, the business license for going out shall be submitted to the original tax authorities for issuance.

Article 8 Other matters not covered herein shall be governed by the Law of the People's Republic of China on the Administration of Tax Collection, the Provisional Regulations of the People's Republic of China on Enterprise Income Tax and relevant regulations.

How do construction enterprises pay enterprise income tax?

According to the notice of State Taxation Administration of The People's Republic of China on the management of income tax collection for cross-regional construction enterprises (Guo shui Han [20 10] 156):

1. The project department established across regions under the direct management of the head office of a construction enterprise shall prepay the enterprise income tax to the project location by the head office on a monthly or quarterly basis according to 0.2% of the actual operating income of the project, and the project department shall prepay the local competent tax authorities.

II. The head office of a construction enterprise shall summarize and calculate the income tax payable by the enterprise, and make advance payment according to the following methods:

(1) If the head office only has a trans-regional project department, after deducting the enterprise income tax paid in advance by the project department, it shall be paid on the spot according to the balance;

(2) If the head office has only two branches, the tax payable by the head office and branches shall be calculated according to the provisions of document No.28 [2008] of the State Administration of Taxation;

(3) If the head office has both directly managed trans-regional project departments and trans-regional secondary branches, the enterprise income tax paid in advance by the project department shall be deducted first, and then the tax payable by the head office and branches shall be calculated according to the provisions of documentNo. [2008]28 of the State Administration of Taxation.

3. The head office of a construction enterprise shall handle the annual settlement and payment of enterprise income tax in accordance with relevant regulations, and all branches and project departments shall not conduct the settlement and payment. When the income tax payable after the year-end settlement of the head office is less than the tax paid in advance, the competent tax authorities of the head office shall handle the tax refund or deduct the enterprise income tax payable in the following years.

How to calculate the advance payment of real estate enterprise income tax;

The Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Measures for Handling Enterprise Income Tax in Real Estate Development Business (Guo Shui Fa [2009] No.31) stipulates that the income obtained by an enterprise from the sale of unfinished development products should be calculated according to the estimated taxable gross profit margin quarterly (or monthly) and included in the current taxable income.

Calculation formula: (unfinished income * 15%+ total profit) *25%

If the estimated sales amount is 20 million yuan, the total profit of this year will not be considered for the time being: income tax payable = (2000 *15%) * 25% = 750,000 yuan.

How to pay enterprise income tax in advance for real estate enterprises;

First of all, according to the Enterprise Income Tax Law and its implementing regulations, enterprise income tax should be paid in advance according to the actual monthly or quarterly profit. Real estate development enterprises have a long product development cycle, and there is a phenomenon of selling unfinished products-houses in advance and collecting advance payments.

According to the Notice of State Taxation Administration of The People's Republic of China Municipality on Printing and Distributing the Measures for Handling Enterprise Income Tax of Real Estate Development Business (Guo Shui Fa [2009] No.31), the income obtained by an enterprise from the sale of unfinished development products should be calculated according to the estimated taxable gross profit margin quarterly (or monthly) and included in the current taxable income. Gross profit, as the name implies, should be the balance of operating income MINUS operating costs, that is, the period expenses, taxes and surcharges have not been deducted. Therefore, real estate enterprises must also consider the actual profit of the current period when paying income tax in advance.

If there are finished product income and other income in the quarter and the actual profit is generated, but the enterprise income tax is paid in advance only according to the estimated gross profit, the enterprise income tax is obviously underpaid. Therefore, the taxable income of quarterly prepayment of enterprise income tax should include the quarterly profit.

Secondly, the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Monthly (Quarterly) Prepaid Tax Return of Enterprise Income Tax of the People's Republic of China (Guo Shui Han [2008] No.44) stipulates that the "total profit" shall be filled in the total profit calculated by the accounting system, including the estimated profit calculated by the pre-sale income obtained in the current period. That is to say, the expected profit of real estate development enterprises is only a part of the "total profit", which is the tax basis of monthly (quarterly) advance income tax, but not all of it.

Based on the above reasons, the author believes that it is wrong for real estate development enterprises to multiply the estimated profit calculated directly according to the pre-sale income by the applicable tax rate in advance of enterprise income tax. When real estate development enterprises pay enterprise income tax in advance quarterly, the balance of the estimated profit calculated by adding the pre-sale income MINUS the losses to be made up in the previous year should be the taxable income.

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