According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC) on Printing and Distributing (Caishui [2018] No.36), small and medium-sized enterprises refer to enterprises that can be divided into micro enterprises, small enterprises and medium-sized enterprises according to the Provisions on the Definition and Classification of Small and Medium-sized Enterprises (No.2011).
Among them, the Specific Implementation Measures of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Preferential Income Tax Policies for Small and Medium-sized Enterprises (for Trial Implementation) (Caishui [2009]186) stipulates that small and medium-sized enterprises engaged in road passenger transportation or venue leasing can pay income tax according to the simple tax calculation method.
Therefore, if bus passenger transport enterprises meet the definition of small and medium-sized enterprises and other relevant conditions, they can calculate and pay income tax according to the simple tax calculation method. However, it should be noted that whether the simple tax calculation method can be used to calculate and pay income tax needs to be analyzed according to the specific situation, and it is recommended to consult tax agents or relevant policy makers to obtain more accurate answers.
Application of different tax calculation methods;
In addition to bus passenger transport enterprises, some enterprises can also calculate and pay income tax according to the simple tax calculation method. Such as catering enterprises, sales enterprises, exhibition enterprises and so on. However, it should be noted that the conditions and standards of each industry may be different and need specific analysis.
In addition, the simple tax calculation method can avoid the complicated tax declaration process, reduce the burden on enterprises and improve tax payment efficiency. However, it should be noted that enterprises need to go through the relevant declaration procedures according to the specific provisions of the state tax authorities, and make regular settlement and payment.
Finally, it needs to be reminded that enterprises need to analyze their own situation when choosing the tax calculation method, and do not regard the tax calculation method as a passport for tax reduction. Enterprises should abide by relevant tax laws and regulations, pay taxes according to law, improve their tax awareness and self-discipline ability, and make due contributions to promoting the sustainable development of enterprises and the stability of national taxes.