No matter what type of enterprise, as long as it is a taxpayer who pays enterprise income tax according to law, its income falls within the scope of tax payment stipulated by law, so it needs to pay taxes. 1. What are the income taxes of construction enterprises? The income obtained by an enterprise from various sources in monetary and non-monetary forms is the total income. Including: (1) income from sales of goods; (2) Income from providing labor services; (3) Income from property transfer; (four) dividends, bonuses and other equity investment income; (5) Interest income; (6) Rental income; (7) Royalty income; (8) Receiving donation income; (9) Other income. Two. Taxpayers of enterprise income tax are within the territory of People's Republic of China (PRC), and enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax. Taxpayers of enterprise income tax include all kinds of enterprises, institutions, social organizations, private non-enterprise units and other organizations engaged in business activities. A sole proprietorship enterprise or partnership enterprise is not a corporate income tax payer. Enterprise income tax adopts the dual jurisdiction of income source jurisdiction and resident jurisdiction, divides enterprises into resident enterprises and non-resident enterprises, and determines different tax obligations respectively. 1. Resident enterprises refer to enterprises established in China according to law, or enterprises established according to the laws of foreign countries (regions) but with actual management institutions in China. 2. A non-resident enterprise refers to an enterprise established in accordance with the laws of a foreign country (region), whose actual management institution is not in China, but has an institution or place in China, or has income from China although it has no institution or place in China. Three. Matters needing attention in enterprise income tax declaration 1. Do a good job of year-end inventory, check the assets and creditor's rights of enterprises, prepare the approval materials in time for the cleared property losses that need to be submitted for approval, and submit them to the competent tax authorities for approval together with the property losses that occurred in the current year. It mainly includes: (1) losses of cash on hand, bank deposits, inventories, trading financial assets and fixed assets caused by natural disasters, wars, political events and other force majeure or human management responsibilities; (2) Bad debt losses of accounts receivable and prepayments; (3) Property losses confirmed due to permanent or substantial damage to inventories, fixed assets, intangible assets and long-term investments (pay attention to the permanent or substantial damage of each item and make full use of it); (4) Investment losses caused by the dissolution and liquidation of the investee (excluding transfer losses); (5) Assets appraisal losses that can be deducted before tax according to regulations; (six) property losses caused by the government's planned demolition; (seven) the provisions of the state allow direct loan losses between enterprises engaged in credit business. 2. Check whether there are accrued expenses that have not yet been accrued and accrued, and make timely replenishment in June 5438+February to ensure that all accrued expenses are accrued and accrued. (1) Check the fixed assets impairment reserve, intangible assets amortization and long-term deferred expenses to make up for the missing depreciation and amortization. (2) Check the provision of welfare funds and employee education funds. These two expenses are legal expenses and can be deducted before tax according to the proportion of taxable wages. They are the rights of enterprises and should be provided. If the trade union funds are not paid, they need not be accrued. 3. Consult the income tax declaration materials of previous years (it is best to establish a tax adjustment ledger) to understand the matters related to this tax declaration. Mainly includes: (1) uncompensated losses; (2) Tax adjustments, such as unamortized start-up expenses and advertising expenses. 4. Organize the annual accounts, and sort out the tax adjustments that occurred this year, so as to be aware of them. If it can be handled by accounting, it is best to handle it before the annual closing. 5. Pay attention to the "final settlement" of other taxes. Enterprise income tax declaration is a process of sorting out accounts in detail, and other tax-related problems found in this process should also be dealt with. Such as sales of missing value-added tax; Urban construction tax and education surcharge are not calculated and paid according to the value-added tax paid by supplementary investigation; Stamp duty is not declared in time. The tax authorities will also check and deal with related tax-related issues when settling the enterprise income tax. 6. When reporting in advance in the middle of the year, tax adjustment should be made as far as possible without causing overpayment of income tax. Although not making tax adjustments does not constitute tax evasion, it has the advantages of timely recording and reflecting tax adjustments and timely reflecting the adjusted taxable income. 7. For matters that cannot be adjusted in time when the advance payment is declared, it is necessary to form the habit of recording in time. 8, the main tax laws and regulations related to enterprise income tax, combined with the latest tax law, at least once a year. 9. When the understanding of some matters is inconsistent with the understanding of the competent tax authorities or the internal personnel of the tax authorities, it is advisable to adopt a safe and secure handling method. According to the law, it can be known that the income obtained by an enterprise from various sources in monetary and non-monetary forms, such as the income from providing labor services and the income from selling goods, is subject to enterprise income tax.

Legal objectivity:

Tax planning methods of real estate development enterprises (I) tax planning by using critical point The method of tax critical point planning refers to that taxpayers avoid bearing a heavier tax burden by increasing or decreasing income or expenditure when they encounter critical point in their operations. At present, the most commonly used method in real estate development is planning land value-added tax. According to the provisions of the tax law, if taxpayers build ordinary standard houses for sale, and the value-added amount does not exceed 20% of the deducted project amount, they will be exempted from land value-added tax; If the value-added amount exceeds 20% of the project deduction, it shall be taxed according to the total value-added amount. The "20% appreciation" here is what we often call the "critical point". According to the tax burden effect of the critical point, tax planning can be carried out. If the value-added rate of ordinary standard houses built by real estate development enterprises is at the critical point of 20%, first, by properly controlling the selling price. When the sales revenue decreases, the value-added rate will naturally decrease if the amount of deduction items remains unchanged. Of course, this will bring another consequence, that is, it will lead to a decrease in income. Whether this measure is desirable or not, we have to compare the reduced income with the tax expenditure to control the decline of value-added rate, and weigh the gains and losses to make a choice. The second is to increase the deductible items. For example, increase the cost of real estate development, real estate development costs and so on. , thus further improving the quality of commercial housing. However, when increasing the cost of real estate development, we should pay attention to the proportion limit stipulated in the tax law, and the deduction ratio of development cost should not exceed 10% of the sum of the amount paid for obtaining land use rights and the real estate development cost. Similarly, real estate enterprises can also use the critical point of land value-added tax to make tax planning by adding deduction items. For example, the Yellow River Real Estate Development Company develops a set of ordinary standard houses, and the house price is 6.5438+million yuan. According to the tax law, the deductible project amount is 8.65438+million yuan. The value-added amount is 1.9 million yuan, and the value-added rate is 200/800=23.4%. Real estate companies need to pay land value-added tax190× 30% = 570,000 yuan, business tax1000× 5% = 500,000 yuan, urban maintenance and construction tax and education fee 50× (7%+). Excluding enterprise income tax, the profit of this real estate company is1000-810-57-50-5 = 780,000 yuan. If the real estate company carries out tax planning and simply decorates the house, the cost will be 654.38+0.05 million yuan, and the house price will increase to 654.38+0./kloc-0.00 million yuan. Then, according to the provisions of the tax law, if the deductible items are increased to 910.5 million yuan, the value-added amount is 6.5438+0.85+0.5 = 20%, so there is no need to pay the land value-added tax. The real estate company is required to pay business tax1100× 5% = 550,000 yuan, and the urban maintenance and construction tax and education surcharge is 55× (7%+3%) = 55,000 yuan. Similarly, regardless of corporate income tax, the profit of this real estate company is1100-915-55-5.5 =1245,000 yuan. Tax planning reduces corporate tax burden124.5-78 = 465,000 yuan. Because land value-added tax is one of the main costs of real estate development, the land value-added tax can be exempted if the value-added rate of ordinary standard houses does not exceed 20%. Enterprises can enjoy tax-free treatment by increasing deduction items so that the value-added rate of real estate does not exceed 20%. (2) Using different investment methods for tax planning. Real estate development companies have two different ways to invest in investment real estate: one is to rent and get rent; The second is to share profits with real estate joint ventures. These two investment methods involve different taxes and tax burdens, and there is a large space for tax planning. 1. Tax burden and business tax to be borne by leasing: real estate leasing belongs to the service industry, and it is taxed at 5% of rental income, which should be 5% × r1; Property tax: the property tax is calculated and paid according to the rental income of the property, and the tax rate is 12%, so the property tax is12% × r1; Urban construction tax: Assuming that Dahai Real Estate Development Company is located in the urban area, the urban construction tax rate is 7%. According to the business tax paid by Dahai Real Estate Development Company, the urban construction tax is 5% × r1× 7% = 0.35% r1; Education surcharge: 3% × 5 %× r1= 0.15% r1; Stamp duty: when signing a contract, the enterprise must pay stamp duty. According to Article 3 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), "stamp duty is levied at one thousandth of the lease amount", so the tax burden of stamp duty is 0.1%r1; Income tax: business tax, urban construction tax and education surcharge can be deducted before tax, so the income tax payable for enterprise rental income is 25% × (r1-5% r1-0.35% r1-0.15% r/kloc-0. Total tax burden T 1= business tax+property tax+urban construction tax+education surcharge+stamp duty+income tax = 5% r1+12% r1+0.35% r1+0./kloc-. 438+0, that is, under the lease mode, the overall tax burden of the company is t1= 41.22% r1. 2. Tax burden and property tax that the joint venture should bear: According to the provisions of the tax law, the property tax is calculated at the rate of 1.2%, and the residual value is deducted from the original value of the property 10%-30%. Assuming that the deduction rate is 30%, the property tax burden is =1.2 %× (1-30%) p. Land use tax (this tax is fixed, and the standards vary from place to place. Taking Heze City as an example, the urban unit tax is 0.68 yuan/square meter), then the land use tax burden is 0.68×L = 0.68 L；; Income tax: the income tax payable on the profits of the joint venture, and the income tax burden =R2×25%=25%R2. Total tax burden T2= property tax burden+land use tax burden+income tax burden =1.2% × (1-30%) p+0.68l+25% R2 = 0.0084p+0.68l+25% R2. Seek a balance of tax burden. Because the rental income is relatively fixed, it can be agreed before leasing, while the joint venture income is uncertain because of many influencing factors, so the rent can be used to predict the joint venture income. When their tax burden is equal, that is, 41.22% r1= 0.0084p+0.68l+25% R2, then R2 = (41.22r1-0.84p-68l can be used when investing in real estate. (4 1.22× rental income -0.84× original value of the property +68× actual use area) /25. The property tax burden of joint venture is lighter than that of lease, so it is appropriate to adopt joint venture from the tax point of view; If that income R2 of the joint venture is expect