Enterprise income tax is a tax levied on enterprise profits, aiming at balancing the distribution of social wealth and promoting economic development.
I. Taxpayers of enterprise income tax
Taxpayers of enterprise income tax are mainly enterprises established in China according to law, including limited liability companies and joint stock limited companies. These enterprises need to pay corresponding taxes on their profits in accordance with the provisions of the tax law.
Second, the calculation of taxable income
Taxable income refers to the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and losses allowed to make up in previous years. Enterprises should accurately calculate the taxable income in accordance with the provisions of the tax law to ensure the accurate payment of taxes.
Three. Tax rate and tax preference
According to the Enterprise Income Tax Law of People's Republic of China (PRC), the enterprise income tax adopts the progressive tax rate system. The specific tax rate is determined according to the taxable income of the enterprise. The higher the taxable income, the higher the applicable tax rate. In addition, the tax law also stipulates some preferential tax policies, such as high-tech enterprises and small and micro enterprises, which can enjoy certain tax relief.
Four, tax collection and legal responsibility
The tax department is responsible for the collection and management of enterprise income tax, including tax registration, tax declaration and tax payment. Enterprises should pay taxes in full and on time in accordance with the provisions of the tax law. For acts that violate the provisions of the tax law, the tax authorities will impose penalties according to law, including fines, late fees and other measures.
To sum up:
The company's personal income tax payment standard is determined according to the company's income and the relevant tax rates stipulated in the tax law. Enterprises should accurately calculate the taxable income, pay taxes according to the tax rate and preferential tax policies stipulated in the tax law, and abide by the relevant provisions of tax collection and management. By paying taxes reasonably, enterprises can establish a good social image and contribute to the harmonious development of society.
Legal basis:
People's Republic of China (PRC) enterprise income tax law
Article 4 provides 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 losses allowed to make up in previous years.
Article 5 provides that:
The total income of an enterprise in each tax year refers to the sum of the total annual production and operation income, other income and tax adjustment increase calculated by the enterprise in accordance with Article 6 of the Enterprise Income Tax Law.
Article 22 provides that:
The taxable income of an enterprise is multiplied by the applicable tax rate, and the balance after deducting the tax exempted or credited according to the preferential tax provisions of this Law is the taxable amount.