Investing in a partnership: Can the wages and salaries of natural person investors in a partnership be deducted before personal income tax?
until the continuous operation of the enterprise: does the enterprise need to pay stamp duty when changing the business license of "three certificates in one"?
We have encountered many tax problems, but these three issues have always been the hot issues that people pay attention to. Today, Mande Enterprise Service is here to answer these three questions for everyone.
when should a newly established enterprise set up an account book?
Mande Enterprise Service replied:
According to Article 22 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection (the State Council Order No.362), taxpayers engaged in production and business operations shall set up account books in accordance with relevant state regulations within 15 days from the date of obtaining business licenses or incurring tax obligations.
Therefore, a newly established enterprise should set up account books in accordance with relevant state regulations within 15 days from the date of obtaining a business license or incurring tax obligations.
can the wages and salaries of natural person investors in partnership enterprises be deducted before individual income tax?
Mande Enterprise Service replied:
According to Article 3 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Adjusting the Deduction Standards for Individual Income Tax Expenses of Individual Proprietary Enterprises and Partnership Enterprises (Caishui [211] No.62), the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Printing and Distributing the Provisions on Individual Income Tax for Individual Proprietors and Partnership Enterprises (Caishui [2] No.91). Investors' wages shall not be deducted before tax. " Therefore, the wages and salaries of natural person investors in partnership enterprises shall not be deducted before tax.
is it necessary to pay stamp duty when an enterprise changes its business license of "three certificates in one"?
Mande Enterprise Service replied:
According to Article 5 of the Notice of the State Administration for Industry and Commerce of the State Administration of Taxation on Sticking Tax Stamps on Business Licenses and Trademark Registration Certificates ([1989] Guo Shui Di Zi No.113), those who change their original business licenses and trademark registration certificates for various reasons are regarded as new business licenses and trademark registration certificates, and should pay taxes as required.
according to the provisions of the Provisional Regulations of the People's Republic of China on Stamp Duty (Order No.11 of the State Council), the right and license are issued. Including housing property certificate, business license, trademark registration certificate, patent certificate and land use certificate issued by government departments. The decal is five yuan per piece.
therefore, enterprises need to apply a five-yuan decal to replace the "three certificates in one" business license.
from the establishment of enterprises, to the partnership investment of enterprises, to the continuous operation of enterprises, enterprises will encounter many tax problems, and we should solve them one by one according to laws and policies.
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