20 16.5. 1 (value-added tax reform) Newly established enterprises: IRS increases income.
Extended data:
Enterprise income tax is a tax levied on the production and operation income and other income of domestic-funded enterprises and business units in China. The scope of taxpayers is greater than enterprise income tax.
Taxpayers of enterprise income tax are all China citizens, domestic-funded enterprises or other organizations that implement independent economic accounting, including the following six categories:
(1) state-owned enterprises; ?
(2) Collective enterprises;
(3) private enterprises; ?
(4) Joint ventures; ?
(5) Joint-stock enterprises; ?
(six) other organizations with production and operation income and other income.
The object of enterprise income tax is the income obtained by taxpayers. Including sales of goods, provision of services, transfer of property, dividends, interest, rent, royalties, donations and other income.
Enterprise income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other income-generating organizations within the territory of People's Republic of China (PRC). As a taxpayer of enterprise income tax, he should pay enterprise income tax in accordance with the Enterprise Income Tax Law of People's Republic of China (PRC). Except for sole proprietorship enterprises and partnerships.
tax payer
That is, all domestic-funded enterprises or other organizations that implement independent economic accounting in People's Republic of China (PRC) and China include the following six categories:
State-owned enterprises, collective enterprises, private enterprises, joint ventures, joint-stock enterprises and other organizations with production and operation income and other income.
An enterprise refers to an enterprise registered in accordance with state regulations. Other organizations with production and operation income and other income refer to institutions, social organizations and other organizations that have production and operation income and other income and are approved by relevant state departments and registered according to law.
Independent economic accounting refers to having a settlement account in the bank at the same time; Set up accounting books independently and prepare financial and accounting statements; Independent calculation of profit and loss, etc.
Sole proprietorship enterprises and partnership enterprises can levy personal income tax on these two types of enterprises without using this law to avoid double taxation.
References:
Baidu encyclopedia-enterprise income tax