Question 1: What taxes do agricultural cooperatives need to pay for planting specialties? Hello, according to the "Farmers Specialized Cooperative Law", should be "tax relief, focus on support", but does not give specific details, so the current are by the local *** to develop their own tax policy on farmers specialized cooperatives, so the difference is relatively large, to the development of farmers cooperatives faster Shouguang, for example, preferential range of To some, some backward areas are simply in accordance with the small partnership to tax. Remember one, the farmers themselves do not pay taxes, join the cooperative is to make farmers more money, so the preferential policies will be implemented sooner or later, the specifics, you have to go to the local tax to understand, run a few trips, there should be a gain.

Question 2: Does the partnership include farmers' professional cooperatives Not included.

The two are different subjects, do not include each other.

The partnership is a business, an unincorporated organization.

Farmers' professional cooperatives are not enterprises, but they are legal persons.

Question 3: Agricultural planting enterprises are exempt from enterprise income tax, but to pay individual income tax, how to pay the law Article 1 In the People's Republic of China *** and the State, enterprises and other organizations that earn income (hereinafter collectively referred to as enterprises) for the enterprise income taxpayers, in accordance with the provisions of this law to pay enterprise income tax.

This Law shall not apply to sole proprietorships and partnerships.

Article 2 Enterprises are categorized into resident enterprises and non-resident enterprises.

Resident enterprises, as referred to in this Law, refer to enterprises established in China according to law, or established in accordance with the laws of a foreign country (region) but with their actual management organization in China.

The term "non-resident enterprise" in this Law refers to an enterprise established in accordance with the laws of a foreign country (region) and the actual management organization is not located in China, but has set up an institution or place in China, or has not set up an institution or place in China, but has an income from the territory of China.

Article 3 Resident enterprises shall pay enterprise income tax on their income derived from sources within or outside China.

If a non-resident enterprise establishes an organization or a place in China, it shall pay enterprise income tax on the income derived from within China and the income derived from outside China that is actually connected with the organization or place it establishes.

If a non-resident enterprise does not set up an organization or a place in China, or if it sets up an organization or a place but the income it obtains is not practically connected with the organization or the place it has set up, it shall pay enterprise income tax on the income derived from within the territory of China.

Article 4 The tax rate of enterprise income tax is 25%.

The applicable tax rate for non-resident enterprises obtaining the income specified in Paragraph 3 of Article 3 of this Law shall be 20%.

Chapter II Taxable Income

Article 5 The total income of an enterprise in each taxable year, less non-taxable income, tax-exempted income, deductions, and allowed to make up for the losses of previous years, shall be the taxable income.

Article 6 The income of an enterprise from various sources in monetary and non-monetary forms is the total income. This includes:

(a) income from the sale of goods;

(b) income from the provision of labor services;

(c) income from the transfer of property;

(d) dividends, bonuses, and other equity investment income;

(e) interest income;

(f) rental income;

(g) income from royalty;

(h) acceptance of the taxable income.

(H) acceptance of donation income;

(IX) other income.

Article VII of the total income of the following income is not taxable income:

(a) financial allocations;

(b) the administrative fees collected and included in the financial management of the *** funds;

(c) the State Council provides for other non-taxable income.

Article 8 The reasonable expenses actually incurred by an enterprise in connection with the acquisition of income, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted in the calculation of taxable income.

Article 9 The public welfare donation expenditure incurred by an enterprise is allowed to be deducted in the calculation of taxable income if it is within 12% of the total annual profit.

Article 10 In calculating taxable income, the following expenditures shall not be deducted: (1) dividends, bonuses and other equity investment income paid to investors;

(2) enterprise income tax;

(3) late payment of taxes;

(4) fines, penalties, and loss of confiscated property;

(5) expenditure on donations other than those provided for in Article 9 of this Law;

(6) expenditure on the sale of goods and services;

(7) expenditure on the sale of goods and services;

(8) expenditure on the sale of goods and services. (v) Expenditure on donations other than those stipulated in Article 9 of this Law;

(vi) Expenditure on sponsorship;

(vii) Expenditure on unauthorized reserves;

(viii) Other expenditures not related to the acquisition of income.

Article 11 In calculating taxable income, enterprises are allowed to deduct the depreciation of fixed assets calculated in accordance with the provisions.

The following fixed assets are not eligible for depreciation deduction:

(1) fixed assets other than houses and buildings that have not been put into use;

(2) fixed assets leased in the form of operating leases;

(3) fixed assets leased out in the form of finance leases;

(4) fixed assets that have been depreciated in full and still continue to be in use;

(5) fixed assets that have been fully depreciated and still continue to be in use;

(6) fixed assets that are not in use and are still in use.

(5) Fixed assets not related to business activities;

(6) Separate valuation of land as fixed assets;

(7) Other fixed assets not subject to depreciation deduction.

Article 12 In calculating taxable income, enterprises are allowed to deduct amortization expenses of intangible assets calculated in accordance with the regulations.

The following intangible assets shall not be deducted from the calculation of amortization expenses:

(1) intangible assets whose self-development expenditures have already been deducted in the calculation of taxable income;

(2) self-created goodwill;

(3) intangible assets unrelated to the business activities;

(4) other intangible assets not subject to deduction of amortization expenses.

Article 13 In calculating taxable income, the enterprise develops ...... >>

Question 4: What items should be reported in the zero declaration of the state tax return for farmers' professional cooperatives 5 points The zero declaration of the state tax return for farmers' professional cooperatives should be reported for VAT and income tax.

Extended reading:

Taxpayers and withholding agents who have applied for tax registration in the tax authorities have not committed taxable acts in the current period, and in accordance with the provisions of the national tax laws, administrative rules and regulations, they should go through the procedure of zero declaration to the tax authorities and indicate that there are no taxable matters in the current period.

The period to which the tax declaration belongs (e.g., the period to which the November declaration belongs is October) in which no taxable income (sales) occurs and there is no tax payable at the same time is called zero declaration.

Value-added tax (VAT) is a kind of turnover tax which is levied on the basis of the value-added amount of goods (including taxable services) generated in the process of turnover. In terms of the principle of tax calculation, VAT is a turnover tax levied on the new value added or the added value of commodities in multiple stages of commodity production, distribution and labor services. It is an out-of-the-value tax, that is, it is borne by the consumers, and it is taxed only when there is value added, and it is not taxed when there is no value added.

Value-added tax (VAT) is a tax levied on the value added by units and individuals who sell goods or provide processing, repair and assembly services and import goods. VAT has become one of the most important taxes in China, and the revenue from VAT accounts for more than 60% of all tax revenue in China, making it the largest tax. VAT is collected by the State Administration of Taxation, and 75% of the tax revenue is from the central government and 25% is local revenue. VAT on imports is collected by the Customs, and all tax revenue is collected by the central government.

In practice, it is difficult to accurately calculate the added value or value-added of commodities during the production and distribution process. Therefore, China has also adopted the internationally recognized tax credit method. This is based on the sales of goods or services, the sales tax calculated at the specified rate, and then deduct the VAT paid when the goods or services, that is, the input tax, the difference is the value-added part of the tax payable, this calculation method reflects the principle of value-added factors tax.

The enterprise income tax is a tax levied on the production and operation income and other income of domestic enterprises and business units in China. The scope of taxpayers is larger than the corporate income tax. Enterprise income tax taxpayers that is, all the implementation of independent economic accounting of the Chinese people *** and domestic enterprises or other organizations in the country, including the following six categories: (1) state-owned enterprises; (2) collective enterprises; (3) private enterprises; (4) joint ventures; (5) joint-stock enterprises; (6) production and operation of other income and other income of other organizations. The object of enterprise income tax is the income obtained by the taxpayer. It includes income from the sale of goods, income from the provision of labor services, income from the transfer of property, dividends and bonus income, interest income, rental income, royalties, income from donations and other income.

Enterprise income tax is an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other income-earning organizations within the territory of the People's Republic of China (PRC) on the basis of their production and operation income. As an enterprise income taxpayer, it shall pay enterprise income tax in accordance with the Enterprise Income Tax Law of the People's Republic of China. However, sole proprietorships and partnerships are excluded.

The new income tax law provides for a statutory tax rate of 25%, which is the same for domestic and foreign enterprises, 15% for high-tech enterprises that need key support from the state, 20% for small and micro-profit enterprises, and 20% for non-resident enterprises.

The amount of income tax payable by the enterprise = current taxable income * applicable tax rate

Taxable income = total income - the amount of permitted deductions

Question 5: The following units do not belong to the enterprise income taxpayers are (BCD) A Limited liability company B Individual sole proprietorship C Individual industrial and commercial enterprise D Partnership The answer is correct, it is BCD according to the "People's ** and State Enterprise Income Tax Law". **According to the Law of the People's Republic of China on Enterprise Income Tax, enterprise income taxpayers: Within the territory of the People's Republic of China, enterprises and other organizations that obtain income (hereinafter collectively referred to as enterprises) are the taxpayers of the enterprise income tax, and they pay the enterprise income tax in accordance with the provisions of this Law. This Law shall not apply to sole proprietorships and partnerships.

Question 6: What is the difference between farmers' specialized cooperatives and corporate enterprises? Farmers' professional cooperatives to serve the purpose of members, seeking all members of the **** the same interests, not for the purpose of profit; while the enterprise is the pursuit of the maximization of corporate interests.

2, the main body is different. Members of farmers' professional cooperatives to farmers as the main body; and companies, partnerships, sole proprietorships do not make special provisions for the identity of the contributors.

3, different service objects. Farmers' professional cooperatives to members of the main service object, to provide *** before, during and after the production of technology, information, purchase of production materials and agricultural products sales, processing, transportation, storage and other services. The enterprise is generally not so-called internal service, the service object is mainly facing the market public.

4, property relations are different. Farmers specialized cooperatives property quantified by share to the individual, recorded in the member's account. The shareholding system of the enterprise, the shareholders' capital constitutes the property of the enterprise, not the property of the enterprise according to the share quantified in the name of the shareholders.

5, the exit mechanism on the assets of the legal person is different. Farmers specialized cooperatives members to join voluntary, free to withdraw. When members withdraw, they can take away their own capital contribution when joining and the share of property formed by the provident fund recorded in their accounts. The shareholders who joined the enterprise can only withdraw in the form of transfer of shares (there are special provisions for capital reduction, such as the enterprise legal person to settle debts or provide guarantees), and if no one is willing to accept your transferred shares, then you can not withdraw at all, and this kind of withdrawal generally does not bring about a reduction in the assets of the enterprise legal person.

6, different status. Farmers' professional cooperatives have equal status and democratic management. The shareholding system is the cornerstone of decision-making with the shares held by the shareholders.

7, different distribution methods. Farmers professional cooperatives of the surplus is mainly according to the members and farmers professional cooperatives of the volume of transactions in proportion to the return of the surplus distribution is based on the members of the cooperative to provide services to the extent of the utilization, that is, "according to the amount of patronage back to the surplus". And the profits of the general business "according to the shares of the dividend".

Question 7: What kind of enterprise income tax return should be filed for agricultural cooperatives? The first is that, according to the Farmers' Specialized Cooperative Law, it should be "tax relief, key support", but no specific details are given, so it is currently the local *** to develop their own tax policies for farmers' specialized cooperatives, so the differences are relatively large, the development of farmers' specialized cooperatives Shouguang, for example, the preferential margins to be larger! Some backward areas are simply in accordance with the small partnership to tax. Remember one, the farmers themselves do not pay taxes, join the cooperative is to make farmers more money, so the preferential policies will be implemented sooner or later, the specifics, you have to gall the local tax to understand, run a few trips, there should be a gain.

Question 8: agricultural fertilizer plant to pay those taxes Ministry of Finance State Administration of Taxation on organic fertilizer products exempted from value-added tax notice Issue Text No.: Cai Shui 2008 No. 056 Cai Shui [2008] No. 56 Provinces, autonomous regions and municipalities, municipalities directly under the Central Government, the municipalities of the plan of the Finance Department (Bureau), the State Administration of Taxation, the Finance Bureau of the Xinjiang Production and Construction Corps: In order to scientifically adjust the structure of the fertilizer applied to agriculture to improve the agricultural ecological environment, approved by the State Council, is hereby promulgated. In order to scientifically adjust the structure of agricultural fertilizer application and improve the ecological environment of agriculture, approved by the State Council, the relevant value-added tax policies on organic fertilizer products are hereby notified as follows: 1. Since June 1, 2008, taxpayers are exempted from value-added tax on the production, sale, wholesale and retail of organic fertilizer products. 2.　The organic fertilizer products enjoying the above tax exemption policy refer to organic fertilizers, organic-inorganic compound fertilizers and bio-organic fertilizers. (a) Organic fertilizers refer to carbon-containing materials originated from plants and/or animals and applied to the soil with the main function of providing plant nutrients.　(ii) Organic-inorganic compound fertilizers Refers to compound fertilizers containing a certain amount of organic fertilizers made by mixing and/or combining organic and inorganic fertilizers.　(C) bio-organic fertilizer refers to specific functions of microorganisms and animal and plant residues (such as livestock manure, crop residues, etc.) as the source and harmless treatment, decomposition of organic materials compounded into a class of both microbial fertilizers and organic fertilizers effect of fertilizers.　Third, taxpayers enjoying the tax exemption policy shall separately account for the sales of organic fertilizer products in accordance with the Interim Regulations on Value-added Tax of the People's Republic of China (State Council Decree [1993] No. 134) and the Rules for the Implementation of the Interim Regulations on Value-added Tax of the People's Republic of China (Cai Fa Zi [1993] No. 38), etc. The sales of organic fertilizer products shall be separately accounted for if not separately accounted for. If the sales are not separately accounted for, they shall not be exempted from tax. (This provision has been repealed or invalidated) IV. Taxpayers selling tax-exempted organic fertilizer products shall issue ordinary invoices according to the regulations and shall not issue special VAT invoices.　　V. Taxpayers applying for VAT exemption shall provide the following information to the competent tax authorities, and any failure to do so shall not be exempted from tax.　(I) Taxpayers producing organic fertilizer products.　1. A copy of fertilizer registration certificate approved and issued by the Ministry of Agriculture or the competent department of agriculture of the province, autonomous region or municipality directly under the central government within the validity period, and show the original.　2 by the fertilizer product quality inspection agency within one year of the quality of organic fertilizer products issued by the original technical inspection report. Issued by the report of the fertilizer product quality inspection agency shall pass the relevant accreditation.　3 in the province, autonomous regions and municipalities outside the sale of organic fertilizer products, should also provide in the sale of the use of provincial agricultural administrative departments for the record for the record of the original certificate.　(B) wholesale and retail organic fertilizer products, taxpayers. 1. Manufacturing enterprises to provide a copy of the validity of the fertilizer registration certificate.　2. The original product quality and technical inspection reports provided by the manufacturer.　3 in the provinces, autonomous regions and municipalities directly under the Central Government outside the sale of organic fertilizer products, should also be provided in the sale of the use of provincial agricultural administrative departments for the record a copy of the certificate.　Sixth, the competent tax authorities shall strengthen the follow-up management of taxpayers enjoying VAT exemption policy and verify the business operation from time to time. Where the verified fertilizer registration certificate, product quality and technical inspection report and filing certificate are invalid, the tax exemption qualification shall be stopped and the tax shall be resumed according to the rules.　Please follow the instructions.　 Ministry of Finance State Administration of Taxation April 29, 2008 Cc: Ministry of Agriculture, General Administration of Customs, Ministry of Finance in the provinces, autonomous regions, municipalities, municipalities directly under the Central Government, municipalities directly under the Central Government, municipalities directly under the Central Government, local tax bureaus. gov/... .48 Related Documents: Ministry of Finance State Administration of Taxation on the Announcement of a Number of Abolished and Invalidated Value-added ...

Question 9: How to register the Ministry of Business and its tax rates The Ministry of Business is an individual business, in accordance with the individual business license business license process to apply for a business license: First, for the basis of the "Individual Business Regulations", "Individual Business Registration Management Measures," Second, for the materials to be submitted for the 1, signed by the operator of the "Individual Business Registration Application for Business"; 2, a copy of the operator's identity card (front and back copy); 2, the operator's identity card (front and back copy); 2, the operator's identity card (front and back copy). A copy of the operator's identity card (front and back copy); 3, proof of use of the business premises: Individual industrial and commercial households with their own premises as a business premises, should be submitted to their own premises as a copy of the property rights certificate; leased premises, should be submitted to the lease agreement and a copy of the property rights certificate of the premises; can not be submitted to the proof of the property rights of the business premises, can be submitted to the market organizer, *** approved the establishment of various types of development zones management committees, village committees issued by the consent of the premises for business activities. Agree to engage in business activities in the premises of the relevant certificates; the use of military property as a residence, submit a copy of the "military real estate lease license".　　Residence will be changed to business premises, is a town house, should also be submitted to the "Registration Schedule - Residence (premises) Registration Form" and the location of the Residents' Committee (or the owners' committee) issued by the owners of the interested parties to agree to change the residence for business premises of the documents; is not a town house, submit the local *** provisions of the relevant certificates; 4, application for registration The business scope of the application for registration of laws, administrative regulations and decisions of the State Council that must be submitted for approval before registration of the project, should be submitted to the relevant license certificate or a copy of the approval document; 5, "Individual industrial and commercial name pre-approval notice" (no name or business scope does not involve the front-permitted items can not be submitted to the "Individual industrial and commercial name pre-approval of the application"); 6, entrusted to an agent to deal with. The operator shall also submit the signed "proxy certificate" and a copy of the identity card of the proxy.　　Note: 1. If the application is for registration as a family business, the presiding operator shall be registered as the operator, and all the members of the family participating in the business shall sign in the signature column of the operator in the Application for Registration of Individual Business Enterprise. Submit a copy of the resident's household register or marriage certificate as proof of kinship of family members; also submit a copy of the identity card of other family members participating in the business, the name and identity card number of the plant to be filed; Hong Kong, Macao residents, Taiwanese farmers, Taiwan residents applying for registration of an individual business 2, the application submitted with other application materials should be used A4 paper; 3, the above is not specified in the submission of copies of the If the above items are not specified, the original shall be submitted; if a copy is submitted, it shall be indicated as "consistent with the original" and signed by the operator of the individual business or the agent entrusted by him/her; 4. In accordance with the legal conditions and procedures, the substance of the application materials need to be verified, and verification shall be carried out in accordance with the law.　　Third, the handling procedures Application - acceptance - review - decision Fourth, the processing period for the application materials are complete, in line with the statutory form, from the date of receipt of the "Notice of Acceptance" two Working days from the date of receipt of the Notice of Acceptance to obtain a business license.　　V. Fees Free of charge.

The basic taxes and tax rates in taxation:

1, value-added tax (small-scale taxpayers tax rate of 3%)

or business tax (tax rate of 3%-20%, according to the experience of the project to distinguish)

2, the city construction tax (value-added tax + business tax + consumption tax) amount of tax * the applicable tax rate, the applicable tax refers to the urban area of the taxpayer's location is 7%, in counties, towns and cities, the applicable tax refers to the urban areas of taxpayers, the rate is 7%. 7%, in the county, town, large and medium-sized industrial and mining enterprises are not in the county, town tax rate of 5%, not in the urban area, county, town tax rate of 1%

3, education surcharge (VAT + business tax + consumption tax) tax amount * 3%

4, local education surcharge (VAT + business tax + consumption tax) tax amount * 2%

5, Water Conservancy Construction Fund (according to) Water Conservancy Construction Fund (according to 0.1% of sales revenue to be accrued and paid)

6, personal income tax

7, stamp duty according to the amount of purchases and sales of 0.3 ‰

8, vehicle and vessel use tax

9, property tax

10, land use tax

Question 10: Is there a limit to the registered capital of the partnership? First, the relevant legal provisions against

1, "Partnership Law"

Article 2 The partnership referred to in this law refers to natural persons, legal persons and other organizations in accordance with this law established in China, general partnership and limited partnership.

A general partnership consists of general partners, who bear unlimited joint and several liability for the debts of the partnership. If this Law has special provisions on the form of liability of the general partners, such provisions shall apply.

A limited partnership consists of general partners and limited partners, and the general partners shall be liable for the debts of the partnership jointly and severally, and the limited partners shall be liable for the debts of the partnership to the extent of their capital contributions.

Article 14 The following conditions shall be met for the establishment of a partnership:

(1) There shall be two or more partners. If the partners are natural persons, they shall have full capacity for civil behavior;

(2) a written partnership agreement;

(3) the capital contributions of the partners or actually paid;

(4) the name of the partnership enterprise and the place of production and operation;

(5) other conditions prescribed by laws and administrative regulations.

Article 17 The partners shall fulfill the obligation of capital contribution in accordance with the mode, amount and payment period agreed in the partnership agreement.

2. Company Law

Article 26 The registered capital of a limited liability company shall be the amount of capital contributions made by all shareholders registered with the company registration authority. The initial capital contribution of all shareholders shall not be less than twenty percent of the registered capital, nor less than the statutory minimum registered capital, and the remainder shall be paid up by the shareholders within two years from the date of the establishment of the company; among them, the investment company can be paid up within five years.

The minimum registered capital of a limited liability company is RMB 30,000 yuan. Where laws and administrative regulations provide for a higher minimum registered capital for a limited liability company, they shall apply.

Second, a comparison of related legal concepts - capital contribution, registered capital, registered capital

Capital contribution: [provide the fund] out of money, also known as " out of money ". Take out money; contribute. Capital contribution is the most basic obligation of the enterprise investors, but different types of enterprises, its capital contribution mode, amount and period requirements are not the same.

Registered capital: the registered capital of the company is the amount of capital registered by the company in the registration authority, also called the legal capital. Registered capital has two meanings: one is the common law system of registered capital (registered capital) that is authorized capital or approved capital, it is set out in the statute, the company has the right to issue the amount of capital, to determine the authorized capital or approved capital for the purpose of one of the purpose is to *** registration, in general, the amount of registered capital is less than the issue of capital, more than the paid-in capital; two is the implementation of the statutory capital system of the country's registered capital, the amount of capital is less than the issue of capital. Capital system of the country's registered capital, its meaning is very different from the registered capital of Western countries, it is also set out in the statute, the company has the right to issue but the company must be all, the actual issue of capital, the company only all paid up capital contribution and after the statutory capital verification institutions, can be registered to the registration authority, the registered capital and the issue of capital, paid-in capital, fully consistent.

It is generally believed that there are the following differences between the registered capital and the registered capital:

(1) the registered capital is reflected in the management of the enterprise; registered capital is reflected in the company's legal person property rights, all the shareholders invested in the capital are not allowed to draw back by the company to exercise the right to property.

(2) registered capital is the sum of the real assets of the enterprise, the registered capital is the sum of the contributions paid by the contributors.

(3) registered capital with the increase or decrease in real capital and increase or decrease, that is, when the enterprise's real capital than the registered capital increased or decreased by more than 20%, to change the registration. The registered capital is not subject to statutory procedures, shall not be arbitrarily increased or decreased.

In accordance with the provisions of the company law, the company's registered capital must be issued by the statutory capital verification agency certificate of capital verification, capital verification agency issued by the certificate of capital verification is to show that the amount of registered capital of the company's legal proof.

Third, the partnership law for the partnership only provides for the capital contribution requirements, and does not provide for the registered capital, capital contribution period and the minimum

View the above law, it is not difficult to find that the "Partnership Law" only general provisions of the partners have the obligation to contribute to the capital contribution, the partners should be in accordance with the partnership agreement agreed upon the mode of capital contribution, the amount and the payment period, to fulfill the obligation to contribute to the capital contribution and not like the company law, which stipulates that the partnership shall have the obligation to contribute to the capital contribution. It does not stipulate that the partnership must register the amount of contribution (registered capital), the minimum amount and the period of contribution by all partners in the company registration authority as the company law does, which is one of the significant differences between the partnership and the company. Only, under the customary thinking of the conditions for the establishment of the company, this difference is a little difficult to understand.

Generally engaged in the production ...... >>