Legal analysis
State-owned enterprises should also pay corresponding taxes and fees according to regulations. After the merger of national and local taxes, state-owned enterprises pay taxes in the local national tax refund department.
According to the provisions of Article 3 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, collection, suspension, tax reduction, exemption, tax refund and overdue tax shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
How do state-owned enterprises pay taxes
1. The total profits realized by state-owned enterprises must first make up for the losses in previous years. If the losses have not been made up in previous years, the total profit should be adjusted to taxable income, and the income tax should be calculated according to the prescribed income tax rate. After deducting income tax, the total profit is net profit.
2. The so-called profit distribution refers to the distribution of net profit, which is generally shared by both enterprises and investors:
The enterprise shall withdraw the statutory surplus reserve (10% of the net profit) and the statutory public welfare fund (5~ 10% of the net profit) according to the regulations, and this part shall remain in the enterprise in the form of provident fund, so as to facilitate the future development of the enterprise. In theory, the rest can be returned to investors, that is, dividends can be distributed to investors. Because the investor of state-owned enterprises is the state, this part is the profit paid by state-owned enterprises to the state finance.
legal ground
"People's Republic of China (PRC) tax collection and management law" Article 29 Except for tax authorities, tax personnel and units and personnel entrusted by tax authorities in accordance with laws and administrative regulations, no unit or individual may conduct tax collection activities.
Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.