Second, the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Income Tax Treatment of Enterprises' Disposal of Assets stipulates that under the following circumstances, if an enterprise transfers assets to others and the ownership of assets changes, it does not belong to internal disposal of assets, it shall be regarded as sales to determine income in accordance with the regulations. 1, used for marketing or sales; 2. Used for socializing and entertainment; 3. Rewards or benefits for employees; 4. For dividend distribution; 5. Donations to foreign countries; 6. Other purposes of changing the ownership of assets.
3. The Notice of State Taxation Administration of The People's Republic of China on the Treatment of Income Tax on the Disposal of Assets by Enterprises stipulates that the income from asset sales obtained by enterprises shall be determined according to the external sales price of similar assets of enterprises at the same time when the circumstances specified in Article 2 of this Notice occur; For assets that belong to outsourcing, sales revenue can be determined according to the price at the time of purchase.
Enterprise income tax is a tax levied on the production and operation income and other income of domestic-funded enterprises and business units in China. The scope of taxpayers is greater than enterprise income tax. Taxpayers of enterprise income tax refer to all China people, domestic-funded enterprises or other organizations that practice independent economic accounting, including the following six categories: 1, state-owned enterprises; 2. Collective enterprises; 3. Private enterprises; 4. Joint ventures; 5. Joint-stock enterprises; 6. Other organizations with production and operation income and other income. The object of enterprise income tax is the income obtained by taxpayers. Including sales of goods, provision of services, transfer of property, dividends, interest, rent, royalties, donations and other income. Enterprise income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other income-generating organizations within the territory of People's Republic of China (PRC). As a taxpayer of enterprise income tax, he should pay enterprise income tax in accordance with the Enterprise Income Tax Law of People's Republic of China (PRC). Except for sole proprietorship enterprises and partnerships.
To sum up, have your questions been answered?
legal ground
"Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)" Article 40 The employee welfare expenses incurred by an enterprise that do not exceed 14% of the total wages and salaries are allowed to be deducted.
"Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)" Article 41 Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the part of the employee education expenses incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.
Article 42 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), except as otherwise provided by the competent departments of finance and taxation of the State Council, the part of employees' education expenses incurred by enterprises that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.