Approved by the administrative department for industry and commerce; Collective ownership of means of production; Unified accounting, * * * negative profit and loss;
In accordance with the provisions of the extraction of public accumulation; If distribution according to work is implemented, income tax shall be levied according to individual industrial and commercial households in urban and rural areas. For township enterprises, cooperative enterprises, joint-venture enterprises and individual contracted enterprises, which are approved by the administrative department for industry and commerce, have a certain collective accumulation and sound accounting certificates, and can be treated as collective enterprises for the time being. Article 4 The term "tax year" as mentioned in Article 2 of the Regulations refers to the calendar year from January 1st to December 31st. Article 5 The income tax of individual industrial and commercial households in urban and rural areas shall be collected and managed by the tax authorities. Article 6 Individual industrial and commercial households in urban and rural areas shall implement the financial and accounting system stipulated by the tax authorities.
The "total income" as mentioned in Article 7 of the Regulations refers to the taxpayer's income (income) from production and operation, non-operating income (income) and other income (income) related to production and operation. Article 8 The term "taxable income" as mentioned in Article 2 of the Regulations refers to all the income from production and operation and other income of taxpayers.
"Income from production and operation" refers to the pure income obtained by taxpayers engaged in material production, transportation, commercial operation, labor service and other projects.
"Other income" refers to dividends, interest (excluding interest on treasury bonds), rental income, non-operating income or other income related to production and operation. Article 9 The term "taxes allowed by the state to be paid before income tax" as mentioned in Article 2 of the Regulations refers to product tax, value-added tax, business tax, resource tax and urban maintenance and construction tax paid according to regulations. Article 10 When calculating taxable income, taxpayers shall not deduct the following items:
1. Losses in previous years;
2. Expenses that should be paid after income tax, as well as sponsorship, compensation, liquidated damages, late payment fees and fines, etc.;
Three, wages, allowances, wages without registration and approval of the tax authorities;
4. Income tax paid, construction tax and treasury bills and bonds purchased;
Five, the goods and materials purchased by illegal vouchers or the expenses paid by them;
6. Dividends, stock dividends and labor dividends that should be distributed in the profits after income tax;
Seven, return the principal and interest of loans for reconstruction and expansion, infrastructure and technical measures;
Eight, the tax authorities expressly prohibit the cost, expenses and other expenses charged.
Addition, Tax Reduction and Exemption Article 11 According to Article 4 of the Regulations: "If the taxable income of taxpayers exceeds 50,000 yuan in the whole year, the income tax shall be increased by 10% to 40% according to the income tax payable in excess." That is, according to the income tax payable, the tax will be levied in different levels, and the methods for the tax increase are as follows:
Taxpayers' annual taxable income exceeds 50,000 yuan to 60,000 yuan, and the income tax payable is increased by 10%; The taxable income exceeds 60,000 yuan to 70,000 yuan, and the income tax payable is increased by 20%; The taxable income exceeds 70,000 yuan to 80,000 yuan, and the payable income tax is increased by 30%; An additional 40% shall be levied on the income tax payable for the portion of taxable income exceeding 80,000 yuan. Article 12 According to the provisions of Article 5 of the Regulations, individual industrial and commercial income tax in urban and rural areas shall be reduced or exempted under any of the following circumstances:
A, by the civil affairs department issued regular relief funds to support the needy urban orphans and elderly households, villages and towns "five guarantees", blind, deaf, dumb, physically disabled persons, martyrs, the above-mentioned personnel engaged in individual production and operation, in accordance with the provisions of the tax is indeed difficult, with the approval of the county and city tax authorities, can be exempted from income tax within three years;
Second, engaged in high temperature, low temperature, high altitude, underground heavy manual labor and dangerous operations, the average monthly income is lower than the general standard, the county and municipal tax authorities according to the actual situation, in one to two years to give income tax reduction or exemption;
Third, the self-employed who are engaged in industries that are badly needed by society, such as shoulder-to-shoulder transportation and medical care, and those who are engaged in sporadic manual work, pure labor services, and go door-to-door to serve the life of urban and rural residents, shall be exempted from income tax by the local and municipal tax authorities;
Four, urban and rural individual industrial and commercial households engaged in retail and other businesses, not up to the income tax threshold, shall be exempted from income tax; Exceeding the threshold, income tax shall be levied according to the regulations;
Five, taxpayers in accordance with the provisions of the tax is indeed difficult, apply to the local tax authorities, according to the provisions of the tax management system, for approval of tax reduction or tax exemption.
Collection and management Article 13 When a taxpayer prepays income tax by month (quarter) according to the provisions of Article 6 of the Regulations, it shall convert the accumulated taxable income of the current month (quarter) into the annual income, and calculate it according to the applicable tax rate of the Ten-level Excess Progressive Income Tax Rate Table, so as to obtain the income tax payable of this month (quarter). The calculation formula is as follows:
Year round month
Annual taxable income = cumulative taxable income in the current month ×--------
Cumulative operating month
Annual income tax payable = annual taxable income × applicable tax rate-quick deduction
Cumulative operating month
Accumulated income tax payable in the current month = annual income tax payable ×----
Year round month
Income tax payable this month = accumulated income tax payable this month-accumulated income tax paid last month.
In the current month or quarter, if the annual income payable exceeds 50,000 yuan, the income tax shall be levied according to the provisions.
If the income tax is levied at an additional rate, it shall also be calculated and paid with the above formula.
The time limit for paying taxes shall be determined by the county and city tax authorities.