新企业所得税法要点（Main points of new enterprise income tax law）.docVIP

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新企业所得税法要点（Main points of new enterprise income tax law）.doc

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新企业所得税法要点（Main points of new enterprise income tax law）

新企业所得税法要点（Main points of new enterprise income tax law） The first part: the calculation of income tax payable A, the amount of tax payable = taxable income * applicable tax rate - tax relief - tax credits The applicable tax rate is 25%, 20%, 15%, 10% Two, taxable income = total income - non taxable income - tax-free income - all deductions - loss Total income: includes all income Three, foreign income credit limit = China territory, in accordance with the provisions of the foreign enterprise income tax should be calculated total tax source X in a country (region) of the taxable income, China overseas territory, the taxable income amount The second part: deductions for income and expenditure 1. Deduct items (6 items) in proportion to the quota 1,14% limit deduction (employee welfare benefits), employee benefits shall not exceed the salary, the total salary can be deducted in 14% parts 2,2% limit deduction (union funds), union funds allocated not more than wages, salaries, 2% parts deductible 3,2.5% limit deduction (staff education fees), staff education expenses shall not exceed the salary, the total amount of salary can be deducted in 2.5% parts, after more than part of the subsequent annual deduction 4,60% and 0.5% limit deduction (business entertainment) business entertainment charges by 60% of the amount deducted, but the maximum does not exceed the revenue of the year 0.5%., note: operating income does not include deduction of non operating income 5,15% limit deduction (advertising fee and business promotion fee) Advertising expenses and business promotion expenses shall not exceed 15% of the revenues of the year, and may be deducted, and shall be deducted in excess of the amount after the next year 6,12% limit deduction (public donations): public welfare donations do not exceed the total annual profit of 12% parts deductible Two, conditional deductions (4 items) 1, the loss of assets deducted If the losses incurred by the enterprise are deducted, the balance sh