The State Council's Notice on Imposing Income Tax on Solely Proprietary Enterprises and Partnerships [Guo Fa (2000) 16] stipulates that the State Council decided to stop sole proprietorship enterprises and partnerships 1 from 2000 in order to fair the tax burden, support and encourage individuals to invest and set up enterprises and promote the sustained, rapid and healthy development of the national economy.
In order to conscientiously implement the spirit of the Notice of the State Council on the Collection of Income Tax for Sole Proprietary Enterprises and Partnership Enterprises (Guo Fa (2000) 16) (hereinafter referred to as the Notice) and do a good job in the collection and management of individual income tax for sole proprietorship enterprises and partnership enterprises, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China formulated the Regulations on the Collection and Management of Individual Income Tax for Sole Proprietary Enterprises and Partnership Enterprises (Caishui (2000)
Sole proprietorship enterprises and partnership enterprises refer to:
(1) A sole proprietorship enterprise or partnership enterprise registered and established in accordance with the Law of People's Republic of China (PRC) on Sole Proprietary Enterprises and the Law of People's Republic of China (PRC) on Partnership Enterprises;
(two) a sole proprietorship and partnership private enterprise registered and established in accordance with the Provisional Regulations of People's Republic of China (PRC) Municipality on Private Enterprises;
(3) A partnership law firm registered and established in accordance with the Lawyers Law of People's Republic of China (PRC);
(4) Other institutions or organizations with unlimited liability and unlimited joint and several liability approved by the relevant government departments according to laws and regulations.
A sole proprietorship enterprise takes the investor as the taxpayer, and a partnership enterprise takes each partner as the taxpayer.
Article 4 of the Regulations on Individual Income Tax for Investors of Solely Owned Enterprises and Partnership Enterprises stipulates that the total income refers to all kinds of income obtained by enterprises engaged in production and operation and activities related to production and operation, including commodity (product) sales income, operating income, labor service income, project price income, property rental or transfer income, interest income, other business income and non-operating income.
If an enterprise rents or transfers the fixed assets on its books, its income will no longer be taxed as "income from property leasing" or "income from property transfer", and the taxable income incorporated into the enterprise will be uniformly taxed as "income from production and operation"; Similarly, if investors lend money to other units or individuals in the name of enterprises, the interest earned should also be taxed as "income from production and operation", not as "interest income".
If an investor rents or transfers fixed assets that are not related to the production and operation of the enterprise, the income obtained shall be subject to individual income tax according to the items of "income from property lease" or "income from property transfer" respectively; Similarly, if investors lend money unrelated to the production and operation of enterprises to others. The interest income earned by it shall be withheld and remitted by the paying unit at 20% of the "interest income".
For investors who invest their funds abroad in the name of enterprises (limited liability), their after-tax dividends (enterprise income tax) shall be withheld and remitted by the invested enterprises according to the "dividend income" item, and shall not be incorporated into the "production and operation income" for taxation or supplementary tax;
Document No.91of Caishui (2000) stipulates that after the sole proprietorship enterprise and partnership enterprise stop collecting enterprise income tax, the tax reduction or exemption has not expired, and it can be continued before June 5438+February 3 1 2000; The individual income tax provisions for investors of sole proprietorship enterprises and partnership enterprises shall be implemented as of June 5438+ 10/day, 2000.
If enterprises can continue to enjoy the preferential treatment of 50% enterprise income tax in 2000 according to regulations, then when calculating the actual personal income tax paid by enterprises in 2000, we should first determine the amount of enterprise income tax payable in 2000 according to regulations, then determine the amount of enterprise income tax that they should enjoy according to 50%, and then subtract the amount of enterprise income tax that they should enjoy from their personal income tax as their actual tax payment according to 50%. In order to facilitate the operation, the author suggests that when collecting personal income tax in 2000, personal income tax should be preferential according to the preferential range of corporate income tax.
The loss compensation policy is also applicable to enterprise income tax and personal income tax (the loss compensation period is five years), and it is naturally connected when the "two taxes" are implemented. The implementation of the above policies cannot be regarded as a special preferential policy for enterprise income tax. When implementing enterprise income tax, the losses that have not been made up in previous years can be made up with the income in 2000 and subsequent years.
Article 15 of the Regulations stipulates that investors who have paid income tax on overseas production and operation may calculate and deduct the income tax paid overseas in accordance with the relevant provisions of the Individual Income Tax Law.
Since the income from production and operation is subject to an excessive progressive tax rate of 5%-35%, when calculating the personal income tax payable according to the provisions of China's tax law, the income divided back (net income+overseas tax paid) should be combined with the income from production and operation of the enterprise to determine the applicable tax rate, and then the personal income tax payable according to the provisions of China's tax law for overseas income should be calculated according to the proportion of overseas income to the total income, as the credit limit of overseas income.
[Case No.339]
[Case Description] Tianlan Planning & Manufacturing Institute is a sole proprietorship enterprise invested by Lan Yaping. In 2002, the total profit was 55,000 yuan, including 65,438 yuan of overseas distribution profit and 65,438 yuan of paid-in income tax.
If the known annual taxable income exceeds 50,000 yuan, the tax rate is 35%, deducting 6750; If the annual taxable income exceeds 30,000 yuan to 50,000 yuan, the tax rate will be 30%, and 4250 will be deducted.
【 Requirements 】 The income tax payable by Lan Yaping Tianlan Planning and Production Institute in 2002.
【 Legal Basis 】 Provisions of Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Individual Income Tax Collection for Investors of Sole proprietorship and Partnership Enterprises 【 Caishui (2000)09 1No. 】
[Calculation Note] The income tax payable by Lan Yaping Tianlan Planning and Production Co., Ltd. in 2002 is calculated as follows:
Taxable income = 45000+10000+1500 = 56500 (yuan)
The applicable tax rate is 35%, with a quick deduction of 6750.
56500× 35%-6750 = 13025 (yuan)
According to the tax law of China, the personal income tax payable for overseas income is:
13025× (11500 ÷ 56500) = 2651.11(yuan)
Or:11500× 35%-11500+56500× 6750 = 2651.1(yuan).
It is more than the individual income tax paid overseas 1500 yuan, so it is allowed to deduct the income tax paid overseas.
Personal income tax payable for planning and production of Lan Yaping Tianlan = 13025- 1500.
= 1 1525 (yuan).
If an enterprise starts to operate in the middle of a year, or the actual operating period of a tax year is less than 12 months due to merger or closure, it shall be regarded as a tax year. When calculating the income tax payable, it should be noted that the income from production and operation is subject to an excessive progressive tax rate of 5%-35%, so it should be converted into annual taxable income for calculation; When an enterprise prepays individual income tax on a monthly basis, it should also convert the taxable income of the current month into the taxable income of the whole year and calculate the taxable income of the current month. However, if the actual operating period of taxable items such as "income from contracting and leasing" and "income from production and operation" in the taxpayer's liquidation year is less than one year, the above conversion method shall not be adopted. The specific calculation method is as follows:
(1) Convert the actual operating income into the annual taxable income (if the starting month is less than one month, it will be calculated as one month);
(2) Calculate the annual tax payable;
(3) Convert the actual tax payable according to the original proportion.
[Case No.340]
[Case Description] New Century Enterprise Management Consulting Company is a sole proprietorship enterprise in Chen Xinwen. It started its business on March 5, 2002, and its taxable income in 2002 was 47,689 yuan.
【 Requirements 】 Income tax payable by Chen Xinwen New Century Enterprise Management Consulting Company.
【 Legal Basis 】 Individual Income Tax Law of People's Republic of China (PRC) and Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China.
[Calculation Note] The income of Chen Xinwen, a new century enterprise management consulting company, in 2002 10 was converted into the annual taxable income as follows:
Annual taxable income = 47,68910×12 = 57,226.8 (yuan)
Taxable amount calculated by annual income = 57226.8×35%-6750.
= 13 279.38 (yuan)
Actual tax payable =13 279.38÷12×10 =1066.15 (yuan).
[Special Note] The calculation method of income tax with an actual operating period of less than one year cannot be directly calculated by multiplying the actual income by the applicable tax rate and the quick deduction corresponding to the annual income.
[Case 34 1]
[Case Description] Inherited from [Case 340], New Century Enterprise Management Consulting Company started its business on June 5438+February 1 2002. The actual operating period is one month, and the taxable income in 2002 is 4,500 yuan.
【 Legal Basis 】 Individual Income Tax Law of People's Republic of China (PRC) and Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China.
[Analysis and Guidance] The income of Chen Xinwen, a new century enterprise management consulting company, in 2002 1 month is converted into the annual taxable income as follows:
Annual taxable income = 4500× 12 = 54000 yuan.
Taxable amount calculated by annual income = 54 000× 35%-6 750
= 12 150 yuan.
Actual tax payable of Chen Xinwen New Century Enterprise Management Consulting Company in 2002 =12150 ÷12 =10/2.5 yuan.
However, if the actual income is directly multiplied by the applicable tax rate and the quick deduction method corresponding to the annual income, the calculated tax payable is:
Tax payable of Chen Xinwen, a new century enterprise management consulting company, in 2002 = 4500× 35%-6750.
=-5 175 (yuan).
The result is obviously wrong.
When an enterprise pays personal income tax in advance on a monthly basis, it should also be converted into annual taxable income. The accumulated personal income tax payable as of this month should be calculated according to the above method, and then the personal income tax payable in advance this month should be calculated.
Personal income tax paid in advance this month = personal income tax paid in advance this year-personal income tax paid in advance this year
Where an investor establishes two or more sole proprietorship enterprises, the applicable tax rate shall be determined on the basis of the total taxable income of all enterprises, and the taxable amount shall be calculated based on the taxable income of each enterprise, and then settled. The specific calculation method is as follows:
Total personal income tax payable by investors = taxable income of all enterprises × applicable tax rate-quick deduction
Personal income tax payable by this enterprise = total personal income tax payable by investors × taxable income of this enterprise ÷ taxable income of all enterprises.
Or = the taxable income of this enterprise × the tax rate corresponding to the total taxable income of all enterprises-(the taxable income of this enterprise ÷ the total taxable income of all enterprises )× quick deduction.
[Case No.342]
[Case Description] Changhe (Baiyin) Textile Machinery Factory was established by Fan Guifang on March 5, 200 1 year. On June 6th, 2002, 65438, Changhe (Baiyin) Textile Machinery Factory entrusted Yang Jun Financial Service Center to declare personal income tax.
Changhe (Baiyin) Textile Machinery Factory's 200 1 annual accounting statement reflects 200 1:
The main business income is 800,000 yuan.
Other business income is 40,000 yuan.
Business tax and additional 50,000 yuan
The operating cost is 580,000 yuan.
The management fee is 80 thousand.
The sales cost is 35,000 yuan.
The financial expenses are 60 thousand.
Non-operating expenses are 30,000 yuan.
The total profit is 5000 yuan.
Deng Xiaode, a certified public accountant of Yang Jun Financial Services Center, found the following problems by consulting relevant accounting vouchers:
(1) Check the "Payables" account, and the salary paid in this period is110,000 yuan, of which the investor's salary is 6,000 yuan, and there is no balance in the payroll payable to employees at the end of the period. The enterprise * * * has 9 employees (excluding investors themselves), and the provincial taxable wage standard is 860 yuan/person/month, and the investor expense deduction standard is 800 yuan/person/month.
(2) Looking up the subjects of "trade union funds", "employee welfare funds" and "employee education funds", the withdrawal amounts in this period are 2200 yuan, 15400 yuan and 1650 yuan respectively, and the actual amounts in this period are: 500 yuan, 1000 yuan and 65438+ respectively.
(3) Review the "management fee" subject, and the business entertainment fee for this period is 6800 yuan.
According to the tax law, the business entertainment expenses directly related to the production and operation of enterprises in each tax year can be deducted according to the facts within the following proportions: the annual net sales (business) income/kloc-0.50 million yuan or less shall not exceed 590% of the net sales (business) income, and the annual net sales (business) income shall not exceed/kloc-0.50 million yuan.
(4) Review the "sales expenses" account. The advertising cost of this issue is 265,438+0,000 yuan, and the business promotion cost is 4,000 yuan.
【 Requirements 】 Analyze and calculate the personal income tax payable by Fan Guifang of Changhe (Baiyin) Textile Machinery Factory in 200 1 year.
【 Legal Basis 】 Individual Income Tax Law of People's Republic of China (PRC) and Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China.
[Calculation and analysis] The tax law stipulates that the investor's salary shall not be deducted before tax, and the items that the investor's expenses are allowed to be deducted are:
800 yuan/month × 10 month = 8,000 yuan;
Taxable wage limit = 860 yuan/person/month×1month× 9 persons = 77,400 yuan,
Overtime pay = (110 000-6 000)-77 400 = 26 600 yuan;
The taxable income should be increased = 26,600+6,000-8,000 = 24,600 yuan.
According to the tax law, the trade union funds, employee welfare funds and employee education funds actually incurred by an enterprise shall be deducted according to the facts within the standards of 2%, 14% and 1.5% of its total taxable wages respectively.
Deduction limit of trade union funds = 77400×2% = 1.548 (yuan), which is greater than the actual amount, and should be deducted according to the actual data.
Taxable income increase = 2200-500 = 1.700 yuan.
Deduction limit of employee welfare expenses = 77,400×14% =10836 (yuan), if it is greater than the actual amount, it shall be deducted according to the actual amount.
Increase of taxable income =15400-10000 = 5400 yuan;
The deduction limit of employee education funds = 77,400×1.5% =1161(yuan), which is less than the actual amount.
The taxable income should be increased =1650-1161= 489 yuan.
"Three expenses" increase taxable income = 1700+5400+489 = 7589 (yuan)
Business hospitality limit = (800 000+40 000) × 5 ‰ = 4 200 (RMB).
Taxable income = 6800-4200 = 2600 (yuan)
According to the tax law, the advertising expenses and business promotion expenses incurred by an enterprise in each tax year, which do not exceed 2% of the sales (business) income of that year, can be deducted according to the facts, and the excess can be carried forward indefinitely to future tax years.
The limit of advertising fee and business promotion fee = (800,000+40,000) ×2% = 1.68 million yuan,
Taxable income to be increased = (21000+4000)-16800 = 8200 (yuan)
To sum up the calculation results, the taxable income of Fan Guifang of Changhe (Baiyin) Textile Machinery Factory from March 5438+0 to February 65438+2006.
=5000+24600+7589+2600+8200
= 47985 yuan
As mentioned above, the tax law stipulates that if an enterprise starts to operate in the middle of a year, or the actual operating period of the tax year is less than 12 months due to merger, closure and other reasons, its actual operating period shall be regarded as a tax year. Since the progressive tax rate of income from production and operation and personal income tax is 5%-35%, the income from operating for less than one year (whether it exceeds 50,000 yuan or not) needs to be converted into the annual taxable income for calculation (the opening or closing of business in the middle of each month is calculated as one month). However, the taxpayer's liquidation income and contracted lease income shall be regarded as the annual production and operation income, and the conversion method shall not be adopted.
Equivalent annual taxable income = 47,98510×12.
= 57586.8 yuan
Taxable amount calculated by annual income = 57586.8×35%-6750.
= 13405.38 (yuan)
Actual tax payable =13405.38 ÷12×10 =171.15 (Yuan).
Things that are easily confused between personal income tax and pre-tax deduction of enterprise income tax.
(1) Special Provisions on Deduction of Wages and Expenses of Investors. The wages of investors in sole proprietorship enterprises and partnership enterprises shall not be deducted before tax, but the expenses of investors are allowed to be deducted. The specific standards shall be determined by the local taxation bureaus of all provinces, autonomous regions and municipalities directly under the Central Government with reference to the expense deduction standards for the items of "income from wages and salaries" in the individual income tax law.
(2) The criteria for defining fixed assets are different. Article 33 of the Measures for Taxation stipulates that houses, buildings, machinery and equipment, means of transport and other equipment and appliances related to production and operation that have been used by self-employed individuals (sole proprietorship enterprises and partnership enterprises) for more than one year with a unit of 1000 yuan or more are fixed assets.
Article 29 of the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax stipulates that the taxpayer's fixed assets refer to houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and operation with a service life of more than one year. Items that do not belong to the main equipment of production and operation, with a unit value of more than 2,000 yuan and a service life of more than two years, should also be regarded as fixed assets.
(3) Allow different standards to deduct fixed assets before tax. Article 6 of the Regulations stipulates that the income from production and operation shall be determined with reference to the Individual Income Tax Calculation Method for Individual Industrial and Commercial Households (Trial) (Guo Shui Fa [1997] No.43). Among them, Article 23 of the Tax Measures stipulates that the development expenses incurred by self-employed individuals in research and development of new products, new technologies and new processes, as well as the purchase expenses of testing instruments and experimental devices with a single value of less than 50,000 yuan for research and development of new products and technologies, are allowed to be deducted; Test instruments and experimental devices with a single value of more than 50,000 yuan, as well as other equipment purchased to meet the standard of fixed assets, shall be managed as fixed assets and shall not be deducted in the current period.
(4) In terms of enterprise income tax, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China Caishuizi (96) No.41stipulate that the key equipment and testing instruments purchased by taxpayers for trial production for the development of new technologies and new products, with a single unit value of less than 654.38+10,000 yuan, can be amortized at one time or in installments and included in the management expenses. Among them, those that meet the standard of fixed assets should be managed separately, and depreciation is no longer extracted.
(5) The calculation methods of pre-tax deduction of advertising fees and business promotion fees are different. Paragraph 6 of Article 6 of the Regulations stipulates that the advertising and business promotion expenses incurred by an enterprise in each tax year do not exceed 2% of the sales (business) income of that year, which can be deducted according to the facts; The excess can be carried forward indefinitely to future tax years. This provision means that the sum of advertising fees and business promotion fees does not exceed 2% of the sales (business) income of the year. The Measures for Pre-tax Deduction of Enterprise Income Tax (Guo Shui Fa (2000) No.84) stipulates that the advertising expenses incurred by taxpayers in each tax year do not exceed 2% of sales (business) income, and can be deducted according to the facts. The excess can be carried forward indefinitely to future tax years; Taxpayers' business publicity expenses in each tax year shall not exceed 5‰ of sales (business) income. Within the scope, can be deducted according to the facts.
(6) The restrictions on pre-tax deduction of reserves are different. Paragraph 8 of Article 6 of the Regulations stipulates that all kinds of reserves accrued by enterprises shall not be deducted. Article 18 of the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax stipulates that the bad debt reserve and commodity discount reserve drawn by taxpayers in accordance with the provisions of the Ministry of Finance are allowed to be deducted when calculating taxable income.