The national tax is mainly responsible for the collection and management of value-added tax and consumption tax. Local tax is mainly responsible for the collection and management of business tax, personal income tax, various local taxes and fees, stamp duty, travel tax, etc.

Both national tax and local tax will levy management enterprise income tax, but each enterprise can only pay enterprise income tax in one of them, either in national tax or local tax. Commercial enterprises mainly focus on sales business and mainly pay value-added tax.

If it is a general taxpayer, the basic tax rate is 17% (some goods have preferential tax rates until they are tax-free), and the balance after deducting the input tax from the output tax in the current month is taxed monthly; If the input tax is greater than the output tax, if there is no tax, the excess will be deducted until next month.

If the enterprise income tax is approved to be levied, the taxable income shall be calculated by directly multiplying the operating income by the levy rate and then multiplying it by the enterprise income tax rate of 25%.

Extended data:

Because the calculation of taxable income is based on the total income of an enterprise in each tax year, and each income has its objective situation of inter-year realization, therefore, in order to accurately determine the amount of income realized in a tax year, the tax law stipulates that:

The calculation of taxable income of enterprises is based on accrual basis.

The income from the following business activities of an enterprise can be determined by stages, and the taxable income can be calculated accordingly:

(1) Where products or commodities are sold by installment, the realization of sales revenue can be determined according to the date when the products or commodities are delivered and invoiced, or according to the date when the buyer pays the price as agreed in the contract.

(2) If the duration of construction, installation and assembly works and provision of labor services exceeds 65,438+0 years, the realization of income can be determined according to the completion schedule or the workload completed.

(3) If the processing and manufacturing of large-scale machinery, equipment, ships, etc. for other enterprises lasts for more than 1 year, the realization of income can be determined according to the completion progress or the workload completed.

In addition, the tax law also stipulates that:

1. If a Chinese-foreign contractual joint venture adopts the product sharing method, when the partners share the products, they shall be regarded as income, and the income shall be calculated according to the sales price sold to the third party or with reference to the current market price.

2. For foreign enterprises engaged in cooperative exploitation of petroleum resources, the partners' share in crude oil, that is, income, should be adjusted and calculated regularly according to the international market with reference to the price of crude oil with the same quality.

3. Donations of non-monetary assets (including fixed assets, intangible assets and other goods) accepted by an enterprise shall be included in the relevant asset items at a reasonable price, and at the same time, as the income of the enterprise in the current year, the enterprise income tax shall be calculated and paid after making up the losses incurred by the enterprise in the previous year.

If the balance after making up the losses of previous years is large and it is difficult for the enterprise to pay taxes at one time, it can be included in the taxable income of the enterprise on average within a period of not more than 5 years upon the application of the enterprise and the approval of the local competent tax authorities.

4. The monetary donation accepted by the enterprise shall be included in the annual income of the enterprise at one time, and the enterprise income tax shall be calculated and paid.

5. If the enterprise fails to pay the payables within two years, it shall be included in the annual income of the enterprise to calculate and pay the enterprise income tax.

6. If the income obtained by an enterprise is non-monetary assets or rights and interests, the amount of income shall be calculated or evaluated with reference to the current market price.

7. Where an enterprise engaged in real estate development and operation sells real estate in advance and obtains advance payment, the local competent tax authorities may calculate the estimated taxable income according to the estimated profit rate or other reasonable methods, and collect income tax in advance quarterly.

After the transfer of real estate property rights and sales income are realized, the actual taxable income and income tax payable shall be calculated according to the relevant provisions of the tax law, and the tax refund shall be calculated according to the income tax paid in advance.

8. All kinds of income except domestic investment profits (dividends) obtained by enterprises engaged in investment business shall be calculated and taxed in accordance with the provisions of the tax law.

9. The distribution income of film and television works produced by foreign businessmen in cooperation with China producers from China belongs to the copyright income that comes from China without the establishment of institutions or places in China, and income tax shall be levied; The income from the distribution of film and television works outside China by foreign businessmen belongs to the income outside China and is not subject to income tax.

Baidu encyclopedia-taxable income of enterprise income tax