企业所得税计算思路及应纳税额确定方法.pdfVIP

Topic7Basiccalculationideasforcorporate

incometax

1.Basicideasforcalculatingcorporateincometaxpayable

(1)Taxpayable

TaxableamountTaxableincome×Applicabletaxrate-taxreductionamount-taxcreditamount

[Tip1]Thebasiccorporateincometaxrateis25%.

[Tips2]Taxreductionsandcreditsrefertothetaxpayablethatisreduced,exemptedandcreditedinaccordance

withtheEnterpriseIncomeTaxLawandthetaxpreferentialregulationsoftheStateCouncil.

(2)Taxableincome

1.Directmethod

TaxableincomeTotalincome-non-taxableincome-tax-freeincome-amountofalloweddeductions-allowedlosses

frompreviousyearstobemadeup

[Tip]Taxableincomecanbeunderstoodasprofitaccordingtothetaxlaw.Whencalculatingtaxableincome,ifthe

corporatefinancialaccountingtreatmentmethodisinconsistentwiththeprovisionsofthetaxlaw,itshallbecalculatedin

accordancewiththeprovisionsofthetaxlaw.

2.Indirectmethod

Taxableincome=Accountingprofit＋Increaseintaxadjustment-Decreaseintax

adjustment

2.Totalincome

1.Totalincomeinthesenseofcorporateincometaxreferstoincomeobtainedfromvarioussourcesin

monetaryandnon-monetaryforms,including:

(1)Incomefromthesaleofgoods;(2)Income

fromtheprovisionoflaborservices;(3)Inco

mefromthetransferofproperty;(4)Income

fromequityinvestmentssuchasdividendsand

dividends;(5)Interestincome;(6)Rental

income;(7)Royaltyincome;

（8）接受捐赠收入；

（9）其他收入，包括企业资产溢余收入、逾期未退包装物押金收入、确实无法偿付的应

付款项、已作坏账处理后又收回的应收款项、重组收入、收入、违约金收入、汇兑

收益等）；

（10）视同销售货物、转让财产或劳务的收入

企业发生非货币性资产交换，以及将货物、财产、劳务用于捐赠、偿债、赞助、