The taxable object of enterprise income tax is the net income after deducting costs and expenses from all income. The size of net income determines the number of tax sources. Taxpayers with the same total income may not have the same income and pay the same income tax.
2. Taxation is based on the principle of ability and affordability.
Enterprise income tax takes income as the tax object, and the income tax burden is intrinsically related to the taxpayer's income. The principle of tax fairness is embodied in the strong ability to collect more income and bear more burdens, the strong ability to collect less income and bear less burdens, and the strong ability to bear more burdens without collecting income.
3. The tax law has a strong binding force on the tax base.
Calculate the taxable income of enterprises in strict accordance with the Provisional Regulations of People's Republic of China (PRC) Municipality on Enterprise Income Tax and other relevant regulations. If the enterprise's financial and accounting treatment methods conflict with the national tax laws and regulations, the tax shall be calculated and paid according to the provisions of the tax law. This provision makes up for the defect that the original tax law is subordinate to the financial system, which is conducive to protecting the tax base and safeguarding national interests.
4, the implementation of annual calculation, installment payment method.
The collection of enterprise income tax is generally based on the taxable income of the whole year, and the collection method of annual calculation, monthly or quarterly advance payment and year-end final settlement is implemented. For enterprises whose operations are less than 1 year, the income during the actual operation period shall be converted into the income of 1 year to calculate and pay income tax.
Extended data
Taxpayers who pay taxes in advance on a monthly or quarterly basis shall file tax returns with the competent tax authorities within 15 days after the end of the month or quarter and pay taxes in advance. Among them, the tax of the fourth quarter should also be paid in advance within 15 days after the end of the quarter, and then the annual declaration should be made within 45 days after the end of the year, and the tax authorities should make final settlement and payment within 5 months, and refund more and make up less.
The enterprise income tax stipulates that the taxable income of taxpayers is calculated on the accrual basis. At the same time, the provisions on installment sales of goods, long-term engineering (labor) contracts and other business operations can be determined by the following methods:
(1) If the goods are sold by installment, the realization of sales income can be determined according to the date of payment due as agreed in the contract;
(2) architecture. If the duration of installation, assembly engineering and provision of labor services exceeds 1 year, the realization of income can be determined according to the completion schedule or the workload completed;
(3) If large-scale mechanical equipment and ships are processed and manufactured. For other enterprises with a duration of more than 65,438+02 months, the realization of income can be determined according to the completion schedule or the completed workload.
Regulations on the Implementation of Enterprise Income Tax Law of People's Republic of China (PRC);
Article 92 The qualified small-scale low-profit enterprises mentioned in the first paragraph of Article 28 of the Enterprise Income Tax Law refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:
(a) industrial enterprises, the annual taxable income does not exceed 300 thousand yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;
(2) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.
References:
Baidu Encyclopedia-Enterprise Income Tax