This is the previous rule. It turned out that 100% was paid, and the tax bureau issued a receipt of 100%, and then the company issued a receipt of 60% to the tax bureau. Now it is accrual. If 40% receipt is given at the time of delivery, other union expenses incurred by the company will be offset by the invoice at that time.

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Income tax includes personal income tax and enterprise income tax.

1. Individual income tax:

Taxpayer: (1) Resident Taxpayer: He has a domicile in China and has lived in China for more than 1 year. (2) non-resident taxpayer: No domicile, no residents or less than 1 year in China. Resident taxpayers have unlimited tax obligations, and non-resident taxpayer only pays taxes on its domestic income. Personal income tax. The monthly salary before tax is 18000 yuan, and the corresponding personal income tax is 2337.64 yuan. Personal income tax threshold: 20 1 1 adjusted to 3500 yuan.

2. Enterprise income tax

The tax rate of enterprise income tax is the legal tax rate for calculating the tax payable of enterprises. According to the Provisional Regulations of People's Republic of China (PRC) on Enterprise Income Tax, the newly promulgated People's Republic of China (PRC) Income Tax Law in 2008 stipulates that the general enterprise income tax rate is 25%.