The income from providing financial consulting services (including tax) is 4.944 million yuan, the daily office expenses are 200,000 yuan, the staff salary is 6.5438+0.000 yuan (excluding the individual salary of investors), the office rental expenses are 6.5438+0.7 million yuan, and the water, electricity and property fees are 30,000 yuan. Received an investment dividend of RMB 6,543,800+0.5 million from the invested Yaoshun Company.
Analysis:
I. Policy basis:
1. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Printing and Distributing the Individual Income Tax Provisions for Investors in Solely Owned Enterprises and Partnerships (Caishui [2000] No.9 1), annex1Provisions on Individual Income Tax for Investors in Solely Owned Enterprises and Partnerships.
Article 4 The total income of a sole proprietorship enterprise or partnership enterprise (hereinafter referred to as the enterprise) in each tax year, after deducting costs, expenses and losses, shall be regarded as the income from the individual production and operation of investors, and the individual income tax shall be levied according to the tax item of "income from the production and operation of individual industrial and commercial households" in the Individual Income Tax Law, with a progressive tax rate of 5% ~ 35%.
Article 5 Investors of a sole proprietorship enterprise shall take the income from their production and operation as taxable income; Investors in a partnership enterprise shall determine the taxable income according to the total production and operation income of the partnership enterprise and the distribution ratio agreed in the partnership agreement. If the partnership agreement does not stipulate the distribution ratio, the taxable income of each investor shall be calculated according to the total production and operation income and the number of partners.
2. Notice of State Taxation Administration of The People's Republic of China on the Implementation Scope of Several Provisions on Individual Income Tax for Investors of Sole proprietorship enterprises and partnership enterprises (Guo [20065438+0] No.84), Article 2 stipulates the taxation of interest, dividends and bonuses for foreign investment of sole proprietorship enterprises and partnership enterprises:
Income from interest, dividends and bonuses obtained by a sole proprietorship enterprise or partnership enterprise from foreign investment shall not be incorporated into enterprise income, but shall be separately regarded as income from interest, dividends and bonuses obtained by individual investors, and personal income tax shall be calculated and paid according to the tax item of "income from interest, dividends and bonuses". If foreign investment in the name of a partnership is divided into interest, dividends and bonus income, the interest, dividends and bonus income of each investor shall be determined in accordance with the spirit of Article 5 of the Notice, and personal income tax shall be calculated and paid according to the taxable items of "interest, dividend and bonus income" respectively.
3. Article 2 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Income Tax of Partners in Partnership Enterprises (Caishui [2008] 159) stipulates that each partner shall be the taxpayer of the partnership enterprise. If the partners of a partnership are natural persons, they shall pay individual income tax; If the partners are legal persons or other organizations, they shall pay enterprise income tax.
Judge: