个人独资企业、合伙企业个人所得税税前扣除办法（Measures for the pre tax deduction of individual proprietorship, partnership of personal income tax）.docVIP

个人独资企业、合伙企业个人所得税税前扣除办法（Measures for the pre tax deduction of individual proprietorship, partnership of personal income tax） Chapter 1: General Provisions Article 1: according to the Peoples Republic of China tax collection and management law and its implementation rules, Peoples Republic of China personal income tax law and its implementing regulations and the relevant provisions of the State Administration of Taxation, the enactment of this approach. Article second: the total amount of income of a sole proprietorship enterprise in each tax year minus the deductible shall be the taxable income. The formula is as follows: Taxable income = total income - permitted deduction of the amount of the project The distribution proportion of the partnership of investors in accordance with the partnership of all production and business income and a partnership agreement to determine the amount of taxable income, the partnership agreement is not agreed proportion, to the number of all production and business income and average partner of each investors taxable income. Deductible items are all the necessary and normal costs, expenses, taxes and losses associated with the acquisition of taxable income in each tax year of the enterprise. This article called gross income refers to enterprises engaged in production and business income and other income; including: goods (products) sales revenue, operating income, labor service income, project cost income, property rental and transfer income, royalty income, interest income (excluding individual proprietorship and partnership enterprises foreign investment to obtain the interest income, donations), operating income and other income. Article third: the amount and amount of the items to be declared by the enterprise shall be authentic and lawful. The term real refers to the provision of effective evidence that the expenditure has actually occurred; the term legality refers to the provisions of the tax law and other relevant tax policies