Within 15 days after the end of each quarter, the income tax shall be declared and paid according to the total profit of the current quarter * at the applicable enterprise income tax rate;
Within five months after the end of the year, according to the provisions of the tax law, the total profit of the year is adjusted to calculate the taxable income of the year, which is multiplied by the applicable tax rate of the enterprise, which is the annual income tax payable. Use the annual amount-the taxes that have been paid in advance in the previous four quarters, and refund more and make up less. (Those who have more can apply for tax refund, or they can offset the enterprise income tax payable in the next period.)
Question 2: How often do you pay the enterprise income tax? Under normal circumstances, it is paid once every quarter. At the end of the year, the income tax paid in that year will be settled, and more refunds will be made. However, in some places, it is stipulated to pay once a month. I suggest you consult the local taxation bureau again.
Question 3: How often and when are the corporate income taxes paid? The enterprise income tax shall be paid in advance on a quarterly basis, and shall be paid in advance from the end of the month or the end of the quarter 15, and settled at the end of the year, with overpayment and underpayment, and settled within 5 months at the end of the year.
Question 4: How often is the enterprise income tax paid? The enterprise income tax shall be paid in advance on a monthly or quarterly basis, and shall be paid in advance from the end of the month or the end of the quarter15th, and shall be settled at the end of the year, with overpayment and underpayment, and settled within five months at the end of the year.
Question 5: How often is the income tax paid? Corporate income tax shall be paid in advance quarterly, and the income tax of the previous quarter shall be declared in 1 month, April, July and1month every year.
After the end of the year, it will be settled.
Tax rate:
1, small and low-profit enterprises shall be subject to enterprise income tax at the rate of 20%.
2. For high-tech enterprises, enterprise income tax shall be levied at the rate of15%.
3. Enterprises that used to enjoy preferential policies of low tax rate will gradually transition to the statutory tax rate within 5 years after the implementation of the new tax law. Among them:
Enterprises enjoying the corporate income tax rate of 15% will be subject to the tax rate of 18% in 2008, 20% in 2009, 22% in 20 10 and 24% in 201year. 4, the rest of the enterprises, according to the tax rate of 25% enterprise income tax.
Question 6: When are the corporate income taxes paid? The prepayment time of enterprise income tax shall be subject to the approval of the competent tax authorities, and there are two types of payment: monthly and quarterly. If the approval of the competent tax authorities is monthly prepayment, the tax payable last month shall be declared and prepaid at the beginning of each month. If quarterly advance payment is approved by the competent tax authorities, the tax payable in the previous quarter shall be declared and paid in advance in April, July, 10 of each year and 1 month of next year.
An enterprise shall, within five months from the end of the year, submit the annual enterprise income tax return to the tax authorities, make final settlement and settle the tax refund payable.
Basis of policies and regulations:
According to the Enterprise Income Tax Law of the People's Republic of China
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Article 54 Enterprise income tax shall be paid in advance in monthly or quarterly installments. An enterprise shall, within 15 days from the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities to pay taxes in advance. An enterprise shall, within five months from the end of the year, submit the annual enterprise income tax return to the tax authorities, make final settlement and settle the tax refund payable. When submitting enterprise income tax returns, enterprises shall attach financial and accounting reports and other relevant materials in accordance with regulations. Article 55 Where an enterprise terminates its business activities in the middle of a year, it shall, within 60 days from the date of actual business termination, handle the final settlement of enterprise income tax for the current period with the tax authorities. An enterprise shall, before going through the cancellation of registration, declare its liquidation income to the tax authorities and pay enterprise income tax according to law.
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And the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China.
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Article 128 The advance payment of enterprise income tax on a monthly or quarterly basis shall be specifically approved by the tax authorities. When an enterprise pays enterprise income tax monthly or quarterly according to Article 54 of the Enterprise Income Tax Law, it shall pay in advance according to the actual monthly or quarterly profit; If it is difficult to pay in advance according to the actual monthly or quarterly profit, it may be paid in advance according to the monthly or quarterly average amount of taxable income in the previous tax year, or by other methods recognized by the tax authorities. Once the prepayment method is determined, it shall not be changed at will within the tax year.
Article 129 An enterprise shall, regardless of its profit or loss in the tax year, submit to the tax authorities the advance enterprise income tax return, annual enterprise income tax return, financial accounting report and other relevant materials required by the tax authorities within the time limit stipulated in Article 54 of the Enterprise Income Tax Law.
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Legal liability for failing to declare and pay taxes on time:
Law of the People's Republic of China on Tax Administration
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Article 62 If a taxpayer fails to file a tax return and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.
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Article 68 If a taxpayer or withholding agent fails to pay or underpays the tax payable or payable within the prescribed time limit and is ordered by the tax authorities to pay within the time limit, the tax authorities may impose a fine of not less than 50% but not more than five times the tax unpaid or underpaid, in addition to taking enforcement measures to recover the tax unpaid or underpaid in accordance with the provisions of Article 40 of this Law.
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Question 7: Is the enterprise income tax declared once a month or once a quarter? First, the key depends on whether the income tax approved by the tax authorities is paid quarterly or monthly! Two, there are two ways to collect income tax: audit collection, approved collection; Income tax is a management method that is paid in advance on a monthly or quarterly basis and settled at the end of the year. 1. Calculation formula of audit collection: corporate income tax payable this month (quarter) = accumulated profit of this year *25%- income tax paid in the previous month (quarter) of this year. 2. Approved collection formula: corporate income tax payable this month (quarter) = sales revenue this month (quarter) * taxable income rate *25% III. Corporate income tax rate is 25%, small-scale low-profit enterprises are 20%, and high-tech enterprises are15%.
Question 8: How often is the enterprise income tax calculated? Every quarter, 3. 6。 9。 /kloc-once every 0/2 months, and submit the annual report every year 12 months to report the annual income.
Wages, if they are administrative personnel, are included in the management expenses, and catering invoices can be included in the hospitality expenses, but the hospitality expenses should not be too much.
Question 9: Is the enterprise income tax paid once a quarter? How is the enterprise income tax calculated? It depends. The taxes to be paid issued by the tax bureau will be written quarterly or monthly. Most of them are quarterly net profit * tax rate. The tax bureau will check with the tax bureau and ask your special administrator.
Question 10: A question: Is the enterprise income tax payable monthly or one-off enterprise income tax payable once a year? Is the enterprise income tax declared quarterly and paid four times a year? The annual income tax will be settled before June of the following year, and the income tax paid in the previous year will be refunded more and supplemented less.