Current location - Loan Platform Complete Network - Local tax - The enterprise was approved to collect enterprise income tax. If the income tax rate is greater than the approved amount, should I pay the income tax?
The enterprise was approved to collect enterprise income tax. If the income tax rate is greater than the approved amount, should I pay the income tax?
April is the annual tax publicity month of the tax authorities, and the tax authorities hold a forum from/kloc-0 to April every year. As a media reporter, China Tax Network often has the opportunity to participate in the tax publicity process. I think this kind of symposium is necessary and conducive to the publicity of tax knowledge, but whether it must be held in April is worthy of our consideration. In view of the above considerations, China Tax Network, as the only online media in the fiscal and taxation system approved by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and the State Council Information Office, has the responsibility and ability to provide a platform for specific employees of tax departments to communicate with specific employees of enterprises and institutions. This platform can be loose and informal, but relatively speaking, it can solve some practical problems. We positioned it as a "tax manager salon". Today, we are sitting together to discuss the hot fiscal and taxation issues that everyone cares about, which is a very important aspect of the "tax manager salon".

Under the guidance of this salon, more informal activities can be held in the future, such as sports activities, cultural activities and so on, which can be a good salon form. We hope that through the "tax manager salon", participants can not only solve some problems encountered in the actual business process, but also enhance the friendship and practical experience of colleagues from all walks of life. This is also a very important intention of China Tax Network to build a "tax manager salon". China Tax Network has the responsibility and is willing to make this contribution for everyone. This is the background of "Tax Manager Salon" held by China Tax Network.

Secondly, from my personal point of view, I would like to provide you with some information about the merger of the two laws. Some time ago, China Tax News and China Tax Network held a forum on VAT transformation and the merger of the two laws. Participants provided some information about the merger of the two laws. Here I offer some important things for your reference.

Regarding the arrangement of the "merger of the two laws" in August this year, the draft of the merger of the two laws may be submitted to the National People's Congress Standing Committee (NPCSC) for preliminary examination from the Legislative Affairs Office of the State Council. The legislative process of the National People's Congress is passed by the third trial, and there will be a long deliberation cycle after the first trial is sent. More optimistically, it is expected to be passed by the National People's Congress next year, that is, in April 2007. Of course, it is necessary to ensure that there are no twists and turns during the period. In terms of implementation time, it is possible that the implementation date of the "merger of the two laws" will start from 2008 1.

One of the most important aspects of the arrangement of the content of the merger of the two laws is to change the current domestic and foreign enterprise income tax into a unified enterprise income tax. In addition, it also includes the unification of relevant policies of domestic and foreign-funded enterprises. , are relatively concentrated opinions. What I want to add is that it is very important for enterprises to prepare in advance when many reform trends and directions have not yet finally landed. I hope you can pay more attention to China Tax Network, and we will send you our forecast information on the merger of the two laws quickly and timely on a regular basis, so that you can get the information in time.