When necessary, the turnover tax reduced or returned by the enterprise (including immediate refund upon levy and immediate refund before levy) shall be incorporated into the enterprise profits, except for the items specified by People's Republic of China (PRC) the State Council, Ministry of Finance and State Taxation Administration of The People's Republic of China, and enterprise income tax shall be levied according to regulations. For direct relief and immediate refund, enterprise income tax shall be levied according to the profits of the enterprise in the current year; Enterprise income tax shall be levied according to the profits of the enterprise in the year when the enterprise actually receives the tax refund or tax refund.

According to the relevant documents of the finance and taxation authorities in the State Council, the special income tax actually received by the enterprise should be included in the total profit of the current period, not included in the taxable income of the current period. Therefore, in addition to the designated tax, the tax reduced or refunded by the enterprise should be included in the total income to declare and pay enterprise income tax.

Under what circumstances is it not necessary to pay enterprise income tax?

Enterprise income tax is a tax levied on the production, operation and other income of domestic-funded enterprises and business units in China. Enterprises that meet the following conditions do not need to pay enterprise income tax:

1. New enterprises may not pay enterprise income tax during the tax exemption period;

2. Non-profit organizations that obtain government subsidy income other than donation income and tax-free income (excluding government purchase service income), membership fee income, tax-free income and bank deposit interest income generated by tax-free income;

3. Individual industrial and commercial households, sole proprietorships and partnerships do not pay enterprise income tax;

4. The enterprise may not pay enterprise income tax if it loses money and is confirmed by audit as unprofitable;

5. The enterprise may not pay enterprise income tax if its previous annual loss has not exceeded five years and it is still in the recovery period after the audit.

How to stipulate the enterprise income tax rate?

1. The basic enterprise income tax rate is 25%.

2.20 1 9 10/0 month1to 202165438+02 February 3 1 the annual taxable income of small and meager profit-making enterprises does not exceed100,000 yuan, with a reduction. For the part of the annual taxable income exceeding 6,543,800 yuan but not exceeding 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a reduced rate of 20%.

3, the state needs to focus on supporting high-tech enterprises, enterprise income tax at a reduced rate of 15%; The enterprise income tax shall be levied at the reduced rate of 15% for the recognized technologically advanced service enterprises.

legal ground

People's Republic of China (PRC) enterprise income tax law

Article 5 stipulates that taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and allowing to make up for losses in previous years.

The income obtained by enterprises from various channels in monetary and non-monetary forms is the total income. Among them: income from sales of goods; Income from providing labor services; Income from property transfer; Income from equity investment such as dividends and bonuses; Interest income; Rental income; Royalty income; Accept donation income; Other income.