Investing in a partnership: can the wages and salaries of natural person investors in a partnership be deducted before personal income tax?
Until the continuous operation of the enterprise: does the enterprise need to pay stamp duty when changing the business license of "three certificates in one"?
We have encountered many tax problems, but these three issues have always been the hot issues that people pay attention to. Today, Mande Enterprise Service is here to answer these three questions for everyone.
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 of the People's Republic of China on the Administration of Tax Collection (Order No.362 of the State Council), taxpayers engaged in production and business operations shall set up account books in accordance with relevant state regulations within 15 days from the date of obtaining business licenses or incurring tax obligations.
Therefore, a newly established enterprise should 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 enterprises be deducted before personal income tax?
Mande enterprise service answer:
According to Article 3 of the Notice of 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 Individual Business Owners, Individual proprietorships and Partnership Enterprises Natural Person Investors (Caishui [2011] No.62), Annex 1 Article 6 (1) of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Printing and Distributing the Provisions on Individual Income Tax for Investors in Sole proprietorship Enterprises and Partnership Enterprises (Caishui [2000] No.91) is amended as: "The standard for deducting expenses of investors is 42,000 yuan/year (3,500 yuan/month). Investors' wages shall not be deducted before tax. " Therefore, the wages and salaries of natural person investors in partnership enterprises shall not be deducted before tax.
Does an enterprise need to pay stamp duty when it changes its business license of "three certificates in one"?
Mande enterprise service answer:
According to Article 5 of the Notice of the State Administration for Industry and Commerce of the State Administration of Taxation on Sticking Tax Stamps on Business Licenses and Trademark Registration Certificates ([1989] Guo Shui Di ZiNo. 1 13), those who change the original business license and trademark registration certificate for various reasons shall be regarded as the new business license and trademark registration certificate, and shall pay taxes as required.
According to the Provisional Regulations of the People's Republic of China 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 decal is five yuan per piece.
Therefore, enterprises need to apply five yuan decals to replace the "three certificates in one" business license.
From the establishment of enterprises, to the partnership investment of enterprises, to the continuous operation of enterprises, enterprises will encounter very right tax problems, and we must solve them one by one according to laws and policies.
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