Legal analysis
Investors in a partnership enterprise shall determine the taxable income according to the total production and operation income of the partnership enterprise and the distribution ratio agreed in the partnership agreement. If the partnership agreement does not stipulate the distribution ratio, the taxable income of each investor shall be calculated according to the total production and operation income and the number of partners. The total income of individual proprietorship enterprises and partnership enterprises (hereinafter referred to as enterprises) in each tax year, after deducting costs, expenses and losses, shall be regarded as the income of individual production and operation of investors. According to the taxable items derived from the production and operation of individual industrial and commercial households in the Individual Income Tax Law, the five-level excess progressive tax rate of 5% ~ 35% shall be applied to calculate and collect individual income tax. Living expenses incurred by investors and their families are not allowed to be deducted before tax. The living expenses of investors and their families are mixed with the production and operation expenses of enterprises, which is difficult to separate. All of them are used as the living expenses of investors and their families, and no pre-tax deduction is allowed. If the fixed assets used by the production and operation of enterprises and investors and their families are difficult to be divided, the competent tax authorities shall, according to the specific circumstances of the type and scale of production and operation of enterprises, verify the amount or proportion of depreciation expenses allowed to be deducted before tax. The trade union funds, employee welfare funds and employee education funds actually incurred by the enterprise are deducted within the standards of 2%, 14% and 1.5% of the total taxable wages respectively.
legal ground
Calculation of taxable income in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC): (1) The comprehensive income of individual residents, after deducting expenses of 60,000 yuan from the income in each tax year, plus the balance after special additional deductions and other deductions determined according to law, is taxable income. (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed. (3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses. (four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. (5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer. (6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%. Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail. The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.