Taxable income = total income-non-taxable income-tax-exempt income-deduction-loss in previous years.
The corporate income tax rate is 25%.
How to calculate the enterprise income tax of small and low-profit enterprises now?
According to Article 2 and Article 6 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises (Cai Shui [20 19] 13), the period is from 20 19 to 2002 1 year1year. For the part of the annual taxable income exceeding 6,543,800 yuan but not exceeding 3 million yuan, 50% shall be included in the taxable income, and enterprise income tax shall be paid at the rate of 20%. The above-mentioned small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300, and total assets not exceeding 50 million yuan.
How to do the accounting entries of enterprise income tax paid in advance by real estate enterprises?
According to the enterprise profit first:
Debit: income tax expense
Loan: Taxes payable-Income tax payable
Do it in advance
Borrow: taxes payable-income tax payable
Loans: bank deposits
According to Article 6 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Measures for Handling Enterprise Income Tax on Real Estate Development and Operation (Guo Shui Fa [2009] No.31), the income obtained by an enterprise through the formal signing of a real estate pre-sale contract shall be recognized as sales income and enterprise income tax shall be paid. In accounting, because the main risks in the ownership of commercial housing have not been transferred, the cost cannot be measured reliably, and the pre-sold house price does not meet the conditions for revenue recognition, it should be treated as "accounts received in advance". Therefore, Article 9 of State Taxation Administration of The People's Republic of China No.31stipulates that the income obtained by an enterprise from selling unfinished products shall be calculated according to the estimated taxable gross profit rate every quarter (or month) and included in the taxable income in the current period.
How to calculate the income tax of real estate intermediary enterprises? Companies engaged in real estate agency business have the same corporate income tax rate as other companies, and there is nothing special about it. In addition, before calculating the enterprise income tax, the financial department can also ask the tax bureau whether there are tax preferences and calculate taxes and fees according to the tax bureau's policies.