The enterprise income tax deduction items are as follows:
1, after deducting interest charges. The interest expenses of taxpayers borrowing from financial institutions during the production and operation period shall be deducted according to the facts; The interest expense of borrowing from non-financial institutions is not higher than the amount calculated according to the loan interest rate of similar financial institutions in the same period, and deduction is allowed;
2. Deduction of taxable wages. The regulations stipulate that the reasonable wages and salaries of enterprises should be deducted according to the facts, which means that the taxable wage system for domestic enterprises that has been implemented for many years has been cancelled, effectively reducing the burden on domestic enterprises. However, wages and salaries that are allowed to be deducted according to the facts must be reasonable, and wages and salaries that are obviously unreasonable shall not be deducted. In the future, State Taxation Administration of The People's Republic of China will clarify the rationality by formulating the "Administrative Measures for Wage Deduction" that is compatible with the "Implementation Regulations";
3. In terms of employee welfare funds, trade union funds and employee education funds, the implementation regulations continue to maintain the previous deduction standards, but the total taxable wages are adjusted to the total wages and salaries, and the deduction amount is increased accordingly. In terms of employee education funds, in order to encourage enterprises to strengthen their investment in employee education, the implementation regulations stipulate that, unless otherwise stipulated by the competent department of finance and taxation of the State Council, the part of employee education funds incurred by enterprises that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess is allowed to be carried forward to the next tax year for deduction;
4. Deduction of donation. Taxpayers' public welfare and relief donations account for less than 12% of the annual accounting profit, which are allowed to be deducted. The part exceeding 12% will not be deducted;
5. Deduction of business entertainment expenses. Business entertainment expenses refer to social entertainment expenses incurred by taxpayers for the reasonable needs of production and operation. The tax law stipulates that the business entertainment expenses incurred by taxpayers related to production and operation shall be deducted within the following limits provided by taxpayers with accurate records or vouchers.
Partnership enterprises are characterized by 1 and limited life. Partnerships are easier to establish and dissolve. When the partners sign the partnership agreement, they declare the establishment of the partnership enterprise. The joining of new partners, the retirement, death, voluntary liquidation and bankruptcy liquidation of old partners can all lead to the dissolution of the original partnership and the establishment of a new partnership. 2. Unlimited liability. The partnership organization as a whole bears unlimited liability to creditors. According to the partners' responsibilities to the partnership, the partnership can be divided into general partnership and limited partnership. The partners of a general partnership are all general partners, and they are jointly and severally liable for the debts of the partnership. For example, when the partnership established by Party A, Party B and Party C goes bankrupt and Party A and Party B have no personal assets to pay off the debts owed by the enterprise, although Party C has paid off the debts that should be shared according to the contract, it is still obligated to pay off the partnership debts owed by Party A and Party B with its personal assets. Of course, at this time, Party C has the right to recover from Party A and Party B. A limited liability partnership consists of one or more general partners and one or more limited liability partners, that is, at least one partner bears unlimited liability for the business activities of the enterprise, while other partners can only bear liability for debts to the extent of their capital contribution, so such partners generally do not directly participate in the business management activities of the enterprise. 3. Mutual agency. The business activities of a partnership are decided by the partners, who have the right to implement and supervise. Partners may nominate the person in charge. All partners shall bear civil liability for the business activities of the person in charge of the partnership and other personnel. In other words, the economic behavior of each partner on behalf of the partnership is binding on all partners. Therefore, disputes between partners are more likely to occur. 4. Attributes are available. The property invested by the partners shall be uniformly managed and used by the partners. Without the consent of other partners, no partner may use the partnership property for other purposes. Partners who only provide labor services but do not provide capital only have the right to share part of the profits and have no partnership property. Step 5 enjoy the benefits. Property acquired and accumulated by a partnership in its production and business activities belongs to the partners. If there is any loss, it shall also be borne by the partners. The distribution ratio of profits and losses shall be clearly stipulated in the partnership agreement; If there is no agreement, it can be shared according to the proportion of partners' capital contribution or equally. Unless otherwise specified, partners who use labor services as capital generally do not share losses. According to the law, it can be known that enterprise income tax is stopped for sole proprietorship enterprises and partnership enterprises, and individual income tax is levied on the income from the production and operation of their investors according to the income from the production and operation of individual industrial and commercial households.
To sum up, it is Bian Xiao's relevant answer to the question of whether the partnership enterprise pays enterprise income tax. I hope I can help you.
Legal basis:
Article 43 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).
Further clarify that the entertainment expenses related to production and operation of the enterprise shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed the sales of the current year.
On the one hand, the business entertainment expenses incurred by enterprises are only allowed to be charged to 60% to distinguish business entertainment expenses from personal consumption, and the personal consumption part of business entertainment expenses is removed by designing a unified ratio;
On the other hand, the maximum deduction is limited to 5% of the sales (business) income in the current year, which is used to prevent some enterprises from using excessive invoices or even fake invoices to deduct business entertainment expenses in order not to increase business entertainment expenses by 40%, resulting in the situation that business entertainment expenses are artificially high.