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What is the income tax of construction enterprises in Yantai, and how is it collected? How much is the income tax levied in different ways? What is the lowest tax rate?

1. The taxable object of enterprise income tax is the income obtained by taxpayers. Including sales of goods, provision of labor services, transfer of property, dividends, interest, rental, royalties, donations and other income.

2. The new income tax law stipulates that the statutory tax rate is 25%, and the domestic-funded enterprises and foreign-funded enterprises are the same. The high-tech enterprises that the state needs to give priority to are 15%, small-scale low-profit enterprises are 21%, and non-resident enterprises are 21%.

3. Enterprise income tax relief refers to a flexible adjustment measure adopted by the state to encourage and support the development of enterprises or some special industries by using tax economic leverage. In principle, the enterprise income tax regulations stipulate two preferential policies for tax reduction or exemption. First, enterprises in ethnic autonomous areas that need care and encouragement may be subject to regular tax reduction or exemption with the approval of the provincial people's government; Second, enterprises that are granted tax reduction or exemption by laws, administrative regulations and relevant provisions of the State Council shall comply with the provisions. The preferential income tax policies before the tax system reform, which are strong in policy and have a large impact, are conducive to economic development and maintaining social stability, and can continue to be implemented with the consent of the State Council.

4. Legal deduction items

The legal deduction items of enterprise income tax are items based on which the taxable income of enterprise income tax is determined. According to the enterprise income tax regulations, the determination of taxable income of an enterprise is the total income of the enterprise minus costs, expenses, losses and the amount of deductible items. Cost is the direct and indirect expenses incurred by taxpayers for producing, managing goods and providing services. Expenses refer to the sales expenses, management expenses and financial expenses incurred by taxpayers for producing and operating commodities and providing services. Losses refer to various non-operating expenses, operating losses and investment losses of taxpayers in the process of production and operation. In addition, when calculating the taxable income of enterprises, if the financial accounting treatment of taxpayers is inconsistent with the tax provisions, it should be adjusted according to the tax provisions. In addition to costs, expenses and losses, the statutory deductions for enterprise income tax also specify some deductions that need to be adjusted according to tax regulations, mainly including the following contents: (1) Deduction of interest expenses. During the period of production and operation, the interest expenses of taxpayers who borrow from financial institutions shall be deducted according to the actual amount; The interest expense of borrowing from non-financial institutions, which is not higher than the amount calculated according to the interest rate of similar loans of financial institutions in the same period, is allowed to be deducted. (2) Deduction of taxable wages. The regulations stipulate that the reasonable wages and salaries of enterprises shall be deducted according to the facts, which means canceling the tax-based wage system for domestic enterprises that has been implemented for many years and effectively reducing the burden on domestic enterprises. However, wages and salaries that are allowed to be deducted according to the facts must be "reasonable", and wages and salaries that are obviously unreasonable are not deducted. In the future, State Taxation Administration of The People's Republic of China will define "reasonable" by formulating the Administrative Measures for Wage Deduction which is compatible with the Implementation Regulations. (3) In terms of employee welfare funds, trade union funds and employee education funds, the implementation regulations continue to maintain the previous deduction standards (the extraction ratio is 1.4%, 2% and 2.5% respectively), but the "total taxable wages" is adjusted to "total wages and salaries", and the deduction amount is correspondingly increased. In terms of employee education funds, in order to encourage enterprises to strengthen investment in employee education, the implementation regulations stipulate that, unless otherwise stipulated by the competent department of finance and taxation of the State Council, the part of employee education funds incurred by enterprises that does not exceed 2.5% of total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years. (4) Deduction of donation. Taxpayers' public welfare and relief donations are allowed to be deducted if they are less than 1.2% of the annual accounting profit. The part exceeding 12% shall not be deducted. (5) Deduction of business entertainment expenses. Business entertainment expenses refer to the social entertainment expenses incurred by taxpayers for the reasonable needs of production and business operation. According to the tax law, the business entertainment expenses incurred by taxpayers related to production and business operations shall be deducted within the following limits:. Article 43 of the Regulations for the Implementation of the Enterprise Income Tax Law further clarifies that the entertainment expenses incurred by enterprises related to production and operation shall be deducted according to 61% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (operating income) of the current year, that is to say, the tax law adopts the method of "two cards". On the one hand, the business entertainment expenses incurred by enterprises are only allowed to be charged to 61%, in order to distinguish between business entertainment and personal consumption, and the personal consumption part of business entertainment expenses is removed by designing a unified ratio; On the other hand, the maximum deduction is limited to 5‰ of the sales (business) income in the current year, which is used to prevent some enterprises from using extra invoices or even fake invoices to offset their business entertainment expenses in order not to increase their business entertainment expenses by 41%. (6) Deduction of employee pension fund and unemployment insurance fund. Employee pension funds and unemployment insurance funds are allowed to be deducted when calculating taxable income within the proportion and base approved by the provincial tax authorities. (7) Deduction of the fund for the protection of the disabled. The disabled protection fund paid by taxpayers according to local government regulations is allowed to be deducted when calculating taxable income. (8) Deduction of property and transportation insurance premiums. Property paid by taxpayers. Transportation insurance premium is allowed to be deducted when tax is calculated. However, the non-indemnity preferential treatment given to taxpayers by insurance companies should be included in the taxable income of enterprises. (9) Deduction of fixed assets rental fee. The rental fee of fixed assets leased by taxpayers in the form of operating lease can be deducted directly before tax; The rental fee of fixed assets leased by means of financial lease shall not be deducted directly before tax, but the interest expense in the rental fee. The handling fee can be deducted directly when paying. (11) Deduction of provision for doubtful debts, bad debt reserve and commodity discount reserve. Provision for doubtful debts and bad debt reserves withdrawn by taxpayers are allowed to be deducted when calculating taxable income. The extracted standards shall be temporarily implemented according to the financial system. The commodity discount reserve drawn by the taxpayer is allowed to be deducted at the time of tax calculation. (11) Deduction of expenditure on transfer of fixed assets. Taxpayer's expenditure on the transfer of fixed assets refers to the expenses such as clean-up expenses incurred when transferring or selling fixed assets. Taxpayers' expenditure on the transfer of fixed assets is allowed to be deducted at the time of tax calculation. (12) Deduction of net loss of fixed assets and current assets due to inventory loss, damage and scrapping. The net loss of fixed assets caused by inventory loss, damage and scrapping of taxpayers shall be deducted after the taxpayer provides the inventory information and is audited by the competent tax authorities. The net loss mentioned here does not include the incomings of fixed assets of enterprises. The taxpayer's net loss of current assets due to inventory loss, damage or scrapping shall be deducted before tax after the taxpayer provides the inventory information and is audited by the competent tax authorities. (13) Deduction of head office management fee. The management fees paid by taxpayers to the head office related to the production and operation of the enterprise shall provide the certification documents on the collection scope, quota, distribution basis and method of management fees issued by the head office, and shall be allowed to be deducted after being audited by the competent tax authorities. (14) Deduction of debt interest's income. Taxpayers' income from purchasing debt interest is not included in taxable income. (15) Deduction of other income. Including all kinds of fiscal subsidy income, turnover tax reduced or refunded, except those specified by the State Council, the Ministry of Finance and State Taxation Administration of The People's Republic of China, can be excluded from the taxable income, and the rest should be incorporated into the taxable income of enterprises for tax calculation. (16) Deduction of loss compensation. The annual losses incurred by taxpayers can be made up with the income of the next year. If the income of the next tax year is insufficient, it can be made up year by year, but the longest period shall not exceed 5 years.

Non-deductible items

When calculating taxable income, the following expenditures shall not be deducted: (1) Capital expenditures. Refers to the taxpayer's expenditure on purchasing and constructing fixed assets and investing abroad. The capital expenditure of an enterprise shall not be deducted directly before tax, but shall be amortized gradually by depreciation. (2) Expenditure on the transfer and development of intangible assets. Refers to the expenses of taxpayers purchasing intangible assets and developing intangible assets by themselves. Expenditures for the transfer and development of intangible assets shall not be deducted directly, but shall be amortized in installments during the benefit period. (3) Asset impairment reserve. The provision for impairment of fixed assets and intangible assets is not allowed to be deducted before tax; The provision for impairment of other assets is not allowed to be deducted before tax before it is converted into substantial losses. (4) fines for illegal business operations and losses of confiscated property. Taxpayers violate national laws. Laws and regulations, fines imposed by relevant departments and losses of confiscated property shall not be deducted. (5) late fees, fines and fines for various taxes. Late payment fees and fines imposed by the tax authorities, fines imposed by the judicial departments, and fines other than the above shall not be deducted before tax. (6) The part with compensation for natural disasters or accidents. If a taxpayer suffers from natural disasters or accidents, the compensation paid by the insurance company shall not be deducted before tax. (7) Donations for public welfare and relief, as well as donations for non-public welfare and relief, which exceed the allowable deduction by the state. Donations used by taxpayers for non-public welfare and relief purposes, as well as donations exceeding 1.2% of the total annual profit, are not allowed to be deducted. (8) Various sponsorship expenses. (9) Other expenses unrelated to income.

taxable salary

the taxable salary of enterprise income tax refers to the salary standard that is allowed to be deducted when calculating the taxable income of taxpayers according to the provisions of the tax law. Including basic wages, floating wages, various subsidies, allowances and bonuses paid by enterprises to employees in various forms. The concepts of taxable wages and wages are different. Wage is the labor remuneration paid by an enterprise to individual employees according to a certain standard, and it is an integral part of the production and operation costs of an enterprise. As an independent commodity producer and operator, an enterprise has the right to decide the standard of paying wages. But at present, the self-restraint mechanism of enterprises is not perfect, the property right relationship between the state and enterprises is not clear, and the individual tax consciousness of employees is not high. Therefore, in order to ensure the national fiscal revenue and control the excessive growth of consumption funds, it is necessary to restrict the payment of wages to enterprises in taxation. When the enterprise income tax is levied, it is only allowed to be deducted according to the taxable wage standard, and the part exceeding the standard shall not be deducted when the enterprise income tax is levied. At present, the maximum monthly deduction of taxable wages per capita determined by the Ministry of Finance and State Taxation Administration of The People's Republic of China is 811 yuan, which was changed to 1,611 yuan/person/month on July 1, 2116. The specific deduction standard can be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the above limits according to different local conditions, and reported to the Ministry of Finance for the record. If individual economically developed areas really need to exceed this limit, they should be reported to the Ministry of Finance for examination and approval within a range of not more than 21%. The state will adjust the taxable wage limit in a timely manner according to the price index published by the national statistical department and the national financial situation.

5. (1) The tax year of enterprise income tax

is from October 1 to February 31 of the Gregorian calendar. If a taxpayer starts business in the middle of a tax year, or the actual operating period of the tax year is less than 1.2 months due to merger or closure, the actual operating period shall be regarded as a tax year; When a taxpayer liquidates, the liquidation period shall be regarded as a tax year.

(2) Tax returns of enterprise income tax

Taxpayers should submit enterprise income tax returns and annual accounting statements to the local competent tax authorities within 15 days after the end of the quarter and 45 days after the end of the year, regardless of profits or losses; When conducting liquidation, taxpayers shall file income tax returns with the local competent tax authorities before going through the cancellation of industrial and commercial registration. Taxpayers who have difficulties in filing within the prescribed filing period may report to the competent tax authorities for approval and postpone filing.

(3) Payment method of enterprise income tax

Enterprise income tax is calculated on an annual basis, but in order to ensure the timely and balanced storage of taxes, the enterprise income tax is paid in advance by stages (monthly or quarterly) and settled at the end of the year. Taxpayers should pay income tax in advance according to the actual number of tax payment period. If it is difficult to pay in advance according to the actual number, they can pay income tax in installments according to l/12 or 1/4 of the taxable income of the previous year or other methods recognized by the local tax authorities. Once the prepayment method is determined, it shall not be changed at will.

(4) Tax period of enterprise income tax

Taxpayers who pay taxes in advance by month or quarter shall file tax returns with the competent tax authorities within 15 days after the end of month or quarter and pay taxes in advance. Among them, the fourth quarter tax should also be paid in advance within 15 days after the end of the quarter, and then the annual declaration should be made within 45 days after the end of the year, and the tax authorities should make final settlement and payment within 5 months, and refund more and make up less.

(5) Tax place of enterprise income tax

Unless otherwise stipulated by the state, the enterprise income tax shall be paid by the local competent tax authorities. The so-called "location" refers to the actual operation and management of taxpayers. "