Land use tax, according to the actual occupancy of square meters multiplied by the prescribed unit tax amount to pay the unit tax amount by the Local Taxation Bureau to make a specific demarcation, you can consult with the tax administrator;
Vehicle and vessel tax, according to the model of the fixed tax, currently can be paid by the insurance company to collect, be careful not to pay heavy;
Stamp duty, purchases and sales tax, currently can be collected by the insurance company during the compulsory insurance, need to pay attention not to pay heavy
Stamp duty, 0.03% of the amount of the purchase and sale contract, 5 yuan per account, business license 5 yuan, 0.05% of the paid-in capital, and later on, according to the annual increase in the payment of part of the capital, the purchase of stamp stamp duty stamps or payment of taxes
Personal income tax, withheld by the proposed company, in the salary, and then submitted to the tax Buckle, and then submitted to the tax, the starting point of 2000 yuan / month, the implementation of 9 levels of excess cumulative tax rate, issued by the company to teach you will calculate it on the line;
Individual industrial and commercial households, sole proprietorships and partnerships investor personal income tax matters approved for levy, according to the amount of the approved to pay, and checking levy in accordance with the following provisions:
Individual industrial and commercial households, sole proprietorships and partnerships Interim Measures for Pre-tax Deduction of Individual Income Tax for Investors
Article 1 For the purpose of adapting to the needs of the tax administration of individual industrial and commercial households, sole proprietorships and partnership investors (hereinafter referred to as taxpayers), these measures are formulated in accordance with the provisions of the state's relevant tax laws and regulations.
Article 2 All taxpayers who implement the checking of accounts are applicable to these measures.
Article 3 The balance of the taxpayer's income minus costs, expenses and losses for each tax year is the taxable income for individual income tax. The formula is:
Taxable income = income - costs, expenses and losses.
Article 4 The recognition of pre-tax deduction should generally follow the following principles:
(1) Accrual principle. That is, the taxpayer should recognize the deduction when the expense is incurred rather than when it is actually paid.
(b) the principle of matching. That is, the expenses incurred by the taxpayer should be declared in the period in which the expenses should be matched or should be allocated for deduction. Taxpayers should be declared in a tax year deductible expenses shall not be declared in advance or after the declaration of deduction.
(C) the principle of relevance. That is, the taxpayer's deductible expenses from the nature and source must be related to the acquisition of taxable income.
(D) the principle of certainty. That is, the taxpayer can deduct the expenses regardless of when to pay, the amount must be certain.
(E) the principle of reasonableness. That is, the taxpayer can deduct the cost of calculation and allocation method should be consistent with the general business routines and accounting practices.
Article 5 In calculating taxable income, the following expenses shall not be deducted:
(1) illegal expenses such as bribes;
(2) fines, penalties, late fees delivered for violating the laws and administrative regulations;
(3) tax laws and regulations have a specific deduction scope and standards, and the actual expenses incurred are more than or higher than the part of the legal scope and standards.
Article 6 The determination of the cost of inventory, fixed assets, intangible assets and other assets of a taxpayer shall follow the principle of historical cost.
Article 7 The cost refers to the cost of the taxpayer's sales of goods (products, materials, scraps, scrap, waste materials, etc.), the provision of taxable services, the transfer of fixed assets, intangible assets (including technology transfer).
Article VIII engaged in industrial production and processing industry taxpayer's cost refers to its actual consumption of various raw materials, auxiliary materials, spare parts and accessories, purchased semi-finished products, fuel, power, packaging and other direct materials, as well as wages paid to employees.
The cost of a taxpayer engaged in the commodity distribution industry refers to the cost of goods purchased, transportation, loading and unloading, and packaging costs incurred in the course of its production and operation.
Indirect costs allocated to the cost is the taxpayer in the production and operation of depreciation, repair costs, utilities, travel expenses, leasing costs (excluding finance lease costs), low value consumables.
Article 9 The inventory of a taxpayer is all kinds of materials reserved for sale or consumption in the process of production and operation, including all kinds of raw materials, auxiliary materials, fuels, low-value consumables, packages, products in process, purchased commodities, self-manufactured semi-finished products and finished products, etc.
A taxpayer's inventory is all kinds of materials reserved for sale or consumption in the process of production and operation.
Taxpayers' inventories should be valued at actual cost, as follows:
(a) Purchased, according to the purchase price plus transportation, handling, insurance, reasonable losses on the way, the processing, finishing and selection costs before warehousing, as well as taxes paid.
(B) self-made, according to the manufacturing process of the actual expenditure.
(C) commissioned outside the processing, according to the actual consumption of raw materials or semi-finished products plus transportation, insurance and processing costs.
(D) the surplus, according to the actual cost of similar inventory valuation.
Article 10 expenses refers to the taxpayer incurred in each tax year deductible selling expenses, administrative expenses and financial expenses.
Article 11 sales costs refers to the taxpayer in the sale of products, self-made semi-finished products and the provision of labor services in the process of the costs incurred, including: transportation costs, loading and unloading costs, packaging costs, commissioned by the sales commission, advertising costs, exhibition fees, sales service costs and other sales costs.
Article 12 administrative expenses refers to the costs incurred by taxpayers for the management and organization of production and business activities, including: labor insurance premiums, consulting fees, litigation fees, audit fees, land use fees, amortization of low-value consumables, amortization of intangibles, amortization of start-up costs, uncollectible accounts (bad debt losses), business hospitality, payment of taxes, and other administrative expenses.
Article 13 of the financial expenses refers to the taxpayer to raise funds for production and operation of the costs incurred, including: net interest expenses, net loss on exchange, financial institutions, fees and other financial expenses in financing.
Article 14 Losses refer to the non-operating expenses incurred by taxpayers in the process of production and operation, including net losses of fixed assets, scrapping, destruction and sale, losses from natural disasters or accidents, compensation, liquidated damages, etc.
Article 15 Finance expenses refer to the expenses incurred by taxpayers to raise funds for production and operation.
Article 15 The standard deduction for the expenses of taxpayer owners is 1600 yuan per month; the taxable salary of employees is 1200 yuan per person per month, and less than 1200 yuan is deducted according to the facts.
Article 16 The start-up costs of a taxpayer are amortized in equal installments over a period of not less than five years from the date of production and operation. The start-up costs of the taxpayer refers to the taxpayer from the date of application for a business license to the start of production and operation of the date of income incurred, including the preparatory period of personnel wages, office expenses, training fees, travel, printing costs, registration fees and other expenditures. Exchange gains and losses and interest expenses incurred for the acquisition of fixed assets and intangible assets should be included in the value of the relevant assets and cannot be included in the start-up costs.
Article 17 Deduction of property insurance and transportation insurance incurred by taxpayers in connection with production and operation refers to the expenses incurred by taxpayers in insuring their property or means of transportation with insurance companies for the purpose of obtaining financial compensation from insurance companies in the event of accidents. Taxpayers are allowed to deduct the cost of property insurance and transportation insurance paid in accordance with the standards set by the state in the course of production and operation when calculating taxable income.
Article 18 The housing provident fund, medical insurance premiums, basic pension insurance premiums and unemployment insurance premiums paid by taxpayers for their employees in the course of production and operation in accordance with the relevant regulations of the state or local governments are allowed to be deducted in the calculation of taxable income. Supplementary medical insurance paid for employees not exceeding 4% or less of the total taxable wages and supplementary pension insurance paid for employees not exceeding 4% or less of the total taxable wages (all the above figures are inclusive of this number) are deductible when calculating taxable income.
Article 19 The expenditure of taxpayers on the purchase of low-value consumables is amortized at one time in principle, and if the value of the purchase is more than 5,000 yuan at one time, the amortization method shall be implemented in accordance with the "five-five" amortization method.
Article 20 The repair costs incurred by taxpayers in connection with production and operation can be deducted in the current year, and the repair costs incurred in the amount of more than 3,000 yuan, in addition to other provisions, should be amortized from the month in which they occurred to the end of the year by monthly installments. Taxpayers incur fixed asset improvement expenditures, such as the fixed assets have not been fully depreciated, can increase the value of fixed assets; such as the fixed assets have been fully depreciated, can be used as a deferred charge, amortized evenly over a period of not shorter than 5 years. Fixed asset repairs meeting one of the following conditions shall be deemed to be fixed asset improvement expenditures:
(a) the repair expenditures incurred amount to more than 20% of the original value of the fixed assets;
(b) the economic useful life of the assets after repair is extended by more than two years;
(c) the repaired fixed assets have been used for a new or different purpose.
Article 21 Expenses incurred by a taxpayer in the course of production and business and mixed with family life are not allowed to be deducted before tax.
Article 22 The industrial and commercial management fees, dues of individual workers' associations, booth fees and other fees paid by taxpayers in accordance with government regulations shall be deducted according to the actual amount incurred.
Article 23 The leasing expenses incurred by taxpayers for leasing fixed assets under finance leases shall be included in the value of fixed assets and shall not be directly deducted, but depreciation expenses can be extracted according to the regulations; the leasing expenses for fixed assets leased under operating leases can be deducted according to the actual amount when calculating the taxable income.
Article 24 The cost of taxpayers to purchase tax-controlled cash registers reaches the standard of fixed assets, should be managed as fixed assets, and its depreciation can be deducted in the calculation of taxable income in accordance with the provisions of the depreciation; less than the standard of fixed assets, a one-time deduction can be made in the calculation of taxable income.
Article 25 The fixed assets of taxpayers engaged in industrial production and processing industry (except for houses and buildings) can be shortened on the basis of the prescribed depreciation period by a ratio of not more than 40%, the specific operational caliber can refer to the provisions of Cai Shui [2005] No. 17.
Article 26 engaged in industrial production and processing industry taxpayers transferred or invested in intangible assets, can be based on the current provisions of the amortization period, according to no more than 40% of the proportion of the shortened amortization period, the specific operating caliber, can refer to the provisions of the document Cai Shui [2005] No. 17.
Article 27 The advertising expenses incurred by taxpayers in each taxable year shall not exceed 25% of the sales (operating) income of pharmaceutical enterprises, and 8% of food (including health products and beverages), daily chemicals, household appliances, communications, software development, integrated circuits, real estate development, sports and culture and furniture and building materials malls, etc., and 2% of the expenses incurred by other industries, which can be deducted according to the actual situation. The portion in excess may be carried forward indefinitely to future tax years. Grain liquor advertising expenses shall not be deducted before tax, other special industry deduction standards are separately specified.
Taxpayers declaring the deduction of advertising expenses must meet the following conditions:
(a) the advertisements are produced through the specialized agencies approved by the industrial and commercial departments;
(b) the expenses have been actually paid and the corresponding invoices have been obtained;
(c) the dissemination of the advertisements through certain media.
Article 28 The business propaganda expenses incurred by a taxpayer in each taxable year (including advertising expenses not through the media) can be deducted within the range of not exceeding 5‰ of sales (business) income.
Article 29 The business entertainment expenses incurred by taxpayers in connection with production and operation shall be subject to a limited deduction ratio and an excessively progressive method of calculating the deduction standard. Annual business income of less than 15 million yuan (including 15 million yuan), not more than 5 ‰ of annual business income; annual business income of more than 15 million yuan, not more than 3 ‰ of the part of the business income.
Article 30 The life insurance or property insurance that a taxpayer has taken out for its investors or individual employees with commercial insurance organizations shall not be deducted.
Article 31 Reasonable travel and meeting expenses incurred by taxpayers in connection with production and operation shall be provided with legal documents sufficient to prove their authenticity if they are required by the competent tax authorities to provide the supporting materials; otherwise, they shall not be deducted before tax.
Article 32 The liquidated damages (including bank penalties), fines and litigation expenses paid by taxpayers in accordance with the provisions of economic contracts are deductible.
Article 33 Where it is difficult to classify the fixed assets used by taxpayers for production and operation and by investors and their families***, the competent tax authorities shall, according to the type of production and operation of the enterprise, its scale and other specific circumstances, authorize the amount or proportion of depreciation expenses to be deducted before tax.
Article 34 When calculating the personal income tax of individual industrial and commercial households, sole proprietorship enterprises and partnership investors, the issue of effective pre-tax deduction of vouchers can be referred to the second and third provisions of Article 6 of the document of the Jiji Land Taxation Development [2003] No. 130.
Article 35 The previous provisions that are in conflict with these measures shall be implemented in accordance with the provisions of these measures.
Article 36 These measures shall be implemented from January 1, 2006 onwards.
Notice of the Ministry of Finance and State Administration of Taxation on the Issues Relating to the Adjustment of the Standard for Pre-tax Deduction of Individual Income Tax for Individual Industrial and Commercial Entrepreneurs and Individuals in Partnership Enterprises
Cai Shui 〔2008〕 No. 65
The Finance Departments (Bureaus) and Local Tax Bureaus of all the Provinces, Autonomous Regions, Municipalities directly under the Central Government, and municipalities with single-stepped cities in the plan, and the State Taxation Bureaus of the Provinces (Autonomous Regions) of Tibet, Ningxia and Qinghai. Xinjiang Production and Construction Corps Finance Bureau:
According to the current Individual Income Tax Law and its implementing regulations and relevant policy provisions, the individual business households, sole proprietorships and partnerships are now individual income tax deduction standards related to the issues are notified as follows:
I. Individual business owners, sole proprietorships and partnership investors in production and operation of the income of the law on personal income tax
Second, the reasonable wages and salaries actually paid by individual business owners, sole proprietorships and partnerships to their employees are allowed to be deducted before tax.
Third, individual businesses, sole proprietorships and partnerships are allowed to make deductions for labor union funds, employee welfare expenses and employee education expenses within the standards of 2%, 14% and 2.5% of the total wages and salaries respectively.
Fourth, individual businesses, sole proprietorships and partnerships each tax year, advertising and business promotion costs do not exceed 15% of sales (business) income, can be deducted; more than part of the deduction is allowed to be carried forward in the next tax year.
V. Individual industrial and commercial households, sole proprietorships and partnerships in each tax year with their production and operation of business directly related to the business hospitality expenses, according to the amount of 60% of the deduction, but the maximum shall not exceed the current year's sales (operating) income of 5 per cent.
Sixth, the first of the above provisions since March 1, 2008, the second, third, fourth and fifth provisions since January 1, 2008 onwards.
VII, "State Administration of Taxation on the issuance of & lt; individual industrial and commercial households individual income tax calculation methods (for trial implementation) & gt; Notice" (State Taxation [1997] No. 43) Article 13, paragraph 1, Article 29 in accordance with the above provisions of the corresponding changes; to add an article as Article 30: "Individual industrial and commercial enterprises to allocate the labor union funds, the occurrence of the "The labor union funds, employee welfare expenses, and employee education expenses allocated by an individual industrial and commercial enterprise shall be deducted truthfully within the standards of 2%, 14%, and 2.5% of the total wages and salaries, respectively." At the same time, the order of the provisions of the corresponding adjustment.
June 3, 2008