Two, a sole proprietorship enterprise takes the investor as the taxpayer, and the partnership enterprise takes each partner (hereinafter referred to as the investor) as the taxpayer.
3. The income from the production and operation of a sole proprietorship enterprise or partnership enterprise shall be the income from the individual production and operation of investors (including the income distributed by the enterprise to investors and the profits retained by the enterprise in that year) with the balance of the total income in each tax year after deducting costs, expenses and losses. According to the taxable items of "income from production and operation of individual industrial and commercial households", individual income tax is calculated and paid according to the five-level excessive progressive tax rate of 5%-35%, and the total income is calculated and paid according to the tax method of individual industrial and commercial households.
1. The fee deducted from the investor himself is 60,000 yuan (5,000 yuan/month) per person per year, but the salary paid to the investor shall not be deducted.
2. The allocated trade union funds, employee welfare funds and employee education funds are deducted according to the facts within the standards of 2%, 14% and 8% of the total wages respectively.
3. Advertising expenses and business promotion expenses incurred in each tax year that do not exceed 65,438+05% of the sales (business) income of that year can be deducted according to the facts; The excess shall be allowed to be carried forward and deducted in future tax years.
4. Business entertainment expenses directly related to its production and operation in each tax year shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year.
4. The following expenses incurred by a sole proprietorship enterprise and a partnership enterprise shall not be deducted before tax:
1, wages paid to investors.
2. Living expenses incurred by investors and their families are not allowed to be deducted before tax. The living expenses incurred are mixed with the production and operation expenses of the enterprise, which is difficult to distinguish. All living expenses incurred as investors and their families are not allowed to be deducted before tax. Among them, if the production and operation of enterprises and the fixed assets used by investors and their families are difficult to divide, the amount or proportion of depreciation expenses allowed to be deducted before tax shall be approved by the competent tax authorities according to the specific circumstances such as the type and scale of production and operation of enterprises.
3, enterprise reserves shall not be deducted.
Five, a sole proprietorship enterprise, partnership enterprise and its affiliated enterprises shall collect or pay the price and expenses according to the business dealings between independent enterprises. Where an independent enterprise reduces its taxable income due to failure to collect or pay the price and expenses according to its business dealings, the competent tax authorities have the right to make reasonable adjustments.
Six, investors set up two or more enterprises (including participation in the establishment, the same below), at the end of the year, should summarize the taxable income obtained from all enterprises, determine the applicable tax rate and calculate the taxable amount accordingly, and the personal expenses allowed to be deducted by law shall be deducted from the production and operation income of an enterprise by the investor's choice. The specific tax payable is determined according to the following methods: taxable income = ∑ taxable income of each enterprise = taxable income × tax rate-quick deduction = taxable amount of this enterprise × operating income of this enterprise/∑ operating income of each enterprise = taxable amount of this enterprise-tax paid in advance by this enterprise.
Seven, the annual losses of a sole proprietorship enterprise and a partnership enterprise are allowed to be made up by the income from the production and operation of the enterprise in the next year. If the income in the next year is insufficient, it is allowed to continue to make up for it year by year, but the longest period shall not exceed 5 years. However, if investors set up more than two enterprises, their annual operating losses cannot be made up across enterprises.
Eight, investors from production and operation outside China, has paid income tax abroad, can be calculated in accordance with the relevant provisions of the individual income tax law to deduct the income tax paid abroad.
Nine, investors should report and pay personal income tax to the local competent tax authorities where the enterprise actually operates and manages. The income from production and operation obtained by investors from the partnership enterprise shall be declared and paid by the partnership enterprise to the competent tax authorities in the place where the enterprise actually operates and manages.
Where an investor establishes two or more enterprises, it shall pay taxes in advance to the competent tax authorities where the enterprises actually operate and manage. After the end of the year, the final settlement shall be handled according to different situations:
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2. If the enterprise established by the investor contains the nature of partnership, the investor shall report and pay taxes to the competent tax authorities of his habitual residence for final settlement. However, if his habitual residence is inconsistent with the place where he established the enterprise, he shall choose the place where he participated in the establishment of the partnership as the place where he handles the annual settlement and payment, and it shall not be changed within five years. Ten, a sole proprietorship enterprise and partnership enterprise income tax settlement period is 3 months, the enterprise should be completed within 3 months after the end of the year.
Eleven, investors set up two or more enterprises, the actual management of enterprises to the local competent tax authorities for annual tax returns, should indicate the annual taxable income obtained from other enterprises; If a partnership enterprise is included, it shall submit a summary declaration form of individual income tax of partnership enterprise investors, which summarizes the income of all enterprises, and attach the annual final accounts of all enterprises and the personal income tax payment certificate paid in the current year.
12. After the sole proprietorship enterprise and partnership enterprise that adopt the audit tax method are changed to the approved tax method, the uncompensated part of the annual operating loss identified according to the audit tax method will not be made up.