The first question in the homework has been answered. Haven't you read it yet?
1. (2111+111+111× 17.5 )× 33% = 12715
2. How are the taxpayers, tax recipients and tax rates of enterprise income tax stipulated?
Answer: Taxpayer: Enterprises and other income-earning organizations in the People's Republic of China are taxpayers of enterprise income tax and pay enterprise income tax in accordance with the provisions of the Enterprise Income Tax Law. Enterprises and other organizations that earn income specifically include foreign-invested enterprises such as state-owned enterprises, collective enterprises, private enterprises, joint ventures, joint-stock enterprises, Sino-foreign joint ventures and Sino-foreign cooperative enterprises, public institutions, social organizations, private non-enterprise units, foundations, foreign trading companies and farmers' professional cooperatives, as well as foreign companies and farmers' cooperatives that set up institutions and places in China to engage in production and operation, or have income from China without institutions and places. In addition, it also includes other organizations engaged in business activities.
tax object: income from production and operation and other income
tax rate: enterprise income tax rate is divided into basic tax rate and preferential tax rate.
(1) basic tax rate. Resident enterprises, as well as institutions and places in China, shall be taxed at the rate of 25% on the income actually related to the institutions and places.
(2) preferential tax rate. In order to take care of the practical difficulties of many small-scale enterprises and low-profit enterprises, referring to the preferential measures adopted by some countries in the world to levy taxes on small enterprises at a lower tax rate, the proportional tax rate of 21% is adopted for small-scale low-profit enterprises. Income derived from the territory of China by a non-resident enterprise without an institution or place in China, or income obtained with an institution or place but not actually related to the institution or place, shall be levied at the tax rate of 11%.
3. What are the main differences between the old and new enterprise income taxes?
taxpayer obligor
The new law lists foreign-funded enterprises as taxpayers of enterprise income tax.
The new Income Tax Law divides enterprises that pay income tax into resident enterprises and non-resident enterprises, and adopts the method of combining "the standard of registration place" and "the standard of actual management institution", and at the same time, clearly defines resident enterprises and non-resident enterprises.
a resident enterprise is an enterprise established in China in accordance with the laws and regulations of China, or an enterprise established in accordance with the laws of a foreign country (region) with its actual management institution in China; A non-resident enterprise is an enterprise established in accordance with the laws and regulations of foreign countries (regions) and whose actual management institution is not in China, but has an institution or place in China, or has no institution or place in China, but has income from China. It is obvious from the concept that it includes both domestic and foreign-funded enterprises.
in determining the scope of taxpayers, the new tax law clarifies that enterprises and other income-earning organizations are taxpayers of enterprise income tax, which is basically consistent with the relevant provisions of the current tax law. At the same time, in order to strengthen the coordination between enterprise income tax and individual income tax and avoid double taxation, the enterprise income tax law clarifies that this law is not applicable to sole proprietorship enterprises and partnership enterprises.
tax rate
the current income tax rate of domestic-funded enterprises and foreign-funded enterprises in China is 33%. At the same time, foreign-invested enterprises located in special economic zones, foreign enterprises that set up institutions and places in special economic zones to engage in production and business operations, and productive foreign-invested enterprises located in economic and technological development zones are levied at a reduced rate of 1.5%; Productive foreign-invested enterprises located in coastal economic open zones and old urban areas of cities where special economic zones and economic and technological development zones are located shall be levied at a reduced tax rate of 24%; Care tax rates of 27% and 18% are applied to enterprises whose annual taxable income is between 31,111 yuan and 111,111 yuan and below 31,111 yuan respectively.
according to the data of the national enterprise income tax source survey, in the implementation process of the current domestic tax law and foreign tax law, the average actual tax burden of domestic enterprises is about 25%, while that of foreign-funded enterprises is about 15%, and domestic enterprises are nearly 11 percentage points higher than foreign-funded enterprises.
in order to promote the establishment of a unified, standardized and fair competitive market and further improve the socialist market economic system, the new Enterprise Income Tax Law stipulates that domestic and foreign-funded enterprises shall apply a uniform tax rate of 25%. Eligible low-profit enterprises can enjoy a preferential tax rate of 21%.
From the tax rate adjusted by the new law, it can be seen that the income tax of foreign-funded enterprises, including Hong Kong, Macao and Taiwan enterprises, has increased from 15% to 25%, and the overall tax burden of domestic-funded enterprises has increased. According to the data, the average tax rate of 159 countries and regions that implement enterprise income tax in the world is 28.6%, while the average tax rate of 18 countries around China is 26.7%. In contrast, the tax rate of 25% is moderately low internationally, which is conducive to maintaining the competitiveness of China's tax system and further promoting and attracting foreign investment.
Pre-tax deduction
At present, the provisions on pre-tax deduction of costs and expenses of domestic and foreign-funded enterprises are not consistent. Generally speaking, domestic enterprises are tight and foreign-funded enterprises are loose. For example, the income tax of domestic-funded enterprises is subject to the wage limit deduction system, that is, the maximum pre-tax deduction limit of each person's monthly salary is 1,611 yuan, and the part exceeding the limit should be included in the taxable income of enterprises, while the income tax of foreign-funded enterprises is deducted as expenses before paying income tax.
the inconsistency of pre-tax deduction methods is one of the reasons for the great difference in actual tax burden between domestic and foreign-funded enterprises. To this end, the new tax law makes a unified regulation on the deduction of various costs and expenses actually incurred by enterprises, and will stipulate the specific deduction methods in the regulations for the implementation of the incident that are implemented simultaneously with the new tax law. Including salary expenses, public welfare donation expenses, etc., consistent policy treatment is implemented and unified deduction methods and standards are implemented. As the new tax law expands the pre-tax deduction standard and narrows the tax base, the actual tax burden of enterprises will be significantly lower than the nominal tax rate after the implementation of the new tax law.
in the new enterprise income tax law, enterprises will implement the system of deducting wages according to facts. At present, the income tax of domestic-funded enterprises is subject to the taxable wage system, and the income tax of foreign-funded enterprises is subject to the factual deduction system (that is, the wages actually paid by enterprises and units are deducted truthfully). For domestic-funded enterprises, the deduction policy of wage limit is cancelled, and the deduction policy of wage expenditure is consistent with that of foreign-funded enterprises, so that the wage expenditure of enterprises can be fully compensated, which can further reduce the tax burden of domestic-funded enterprises.
in terms of public welfare donations to enterprises, the new tax law has further expanded the tax support for public welfare donations, and increased the pre-tax deduction ratio of donations from domestic enterprises and units from 3% to 12%. At the same time, draw lessons from the international common practice, unify the current pre-tax deduction of donations to foreign-funded enterprises from the non-proportional limit to the proportion of 1.2%, and implement the consistent policy of domestic and foreign-funded enterprises. 12% donation deduction rate is at a high level in the world. According to the above-mentioned pre-tax deduction ratio and the current general level of corporate public welfare donations, corporate public welfare donations can basically be deducted before tax. The main purpose of limiting the proportion of donation deduction is to plug tax loopholes and prevent some enterprises from using donation deduction to achieve the purpose of paying less taxes.
In terms of the deduction of advertising expenses for enterprises, the new law stipulates that the part of advertising expenses of enterprises that does not exceed 15% of the sales revenue of the current year can be deducted according to the facts; The excess can be carried forward to the next year for deduction. At present, the classified deduction policy is implemented for the deduction of advertising expenses of domestic enterprises and enterprises: first, high-tech enterprises can be deducted according to the facts; Second, grain liquor advertisements shall not be deducted before tax; Third, the advertising expenses of other enterprises are deducted according to the proportion of sales revenue in the current year (including 2%, 8% and 25%), and the excess part can be carried forward to the next year for deduction. In the policy towards foreign-funded enterprises, the advertising expenses incurred by enterprises are deducted according to the facts.
tax preference
according to the needs of national economic and social development, the new enterprise income tax law draws lessons from international successful experience, and makes appropriate adjustments to the current preferential tax policies according to the requirements of "simple tax system, wide tax base, low tax rate and strict collection and management", and changes the current pattern of enterprise income tax from regional preference to a new pattern of industrial preference, supplemented by regional preference and taking into account social progress.
in order to unify the income tax burden of domestic and foreign-funded enterprises, combined with the new situation of tax reform in various countries, the new law has made the following adjustments to the current preferential tax policies:
(1) to implement a preferential tax rate of 21% for qualified small and low-profit enterprises.
Facts show that small enterprises account for a large proportion of the total number of enterprises in China. In the market economy, small enterprises play the advantages of independent innovation and employment absorption. In order to give full play to their advantages, the new tax law uses tax policies to encourage, support and guide the development of small enterprises. Referring to the international practice, the new tax law stipulates a preferential tax rate of 21% for small and low-profit enterprises that meet the prescribed conditions.
(II) Extending the 1.5% preferential tax rate for high-tech enterprises in the National High-tech Industrial Development Zone to the whole country (Article 28 of the draft)
Drawing on the successful experience of international tax policies and the development of China's high-tech industries, considering that China's current preferential tax rate of 1.5% for high-tech enterprises is limited to the National High-tech Industrial Development Zone, it is difficult to give full play to the effective role of this preferential policy. Therefore, the new law stipulates that the preferential tax rate of 1.5% will be implemented for high-tech enterprises nationwide, and no geographical restrictions will be imposed. The purpose of this regulation is to maintain the stability and continuity of preferential tax policies for high-tech enterprises, to promote high-tech enterprises to accelerate the pace of technological innovation and scientific and technological progress, to promote the upgrading of China's industries, and to realize the sustainable development of the national economy.
(3) preferential policies for venture capital institutions, non-profit public welfare organizations and other institutions have been added, as well as preferential policies for enterprises engaged in environmental protection projects.
in order to guide social funds to invest more in small and medium-sized high-tech enterprises, the new tax law stipulates that venture capital enterprises should be given a preferential policy of deducting taxable income according to a certain proportion of their investment, which is conducive to the early recovery of venture capital, reducing investment risks and promoting the growth and development of high-tech enterprises.
(4) extend the current enterprise income tax credit policy for investment in environmental protection and water-saving equipment to special equipment such as environmental protection, energy saving and water saving, and safe production.
The main purpose of this policy is to encourage enterprises to increase capital investment in the above aspects, give more prominence to industrial policy orientation, and implement the national sustainable development strategy, which is conducive to the construction of a conservation-oriented society in China.
(5) The preferential tax policies for infrastructure investment supported by the state are retained; Retained the preferential tax policy for the income from technology transfer; Retained the preferential tax policies for agriculture, forestry, animal husbandry and fishery.
(6) replacing the current direct tax reduction and exemption policy of labor service enterprises with a specific wage deduction policy for employed persons; Replace the current direct tax reduction and exemption policy of welfare enterprises with the policy of wage deduction for disabled employees; Replace the current policy of direct tax reduction and exemption for enterprises with the reduction of operating income from comprehensive utilization of resources. Articles 31 and 33 of the new law stipulate that the wages paid for the placement of disabled persons and other employed persons encouraged by the state can be deducted when calculating the taxable income. The income obtained by an enterprise from the comprehensive utilization of resources and the production of products conforming to the provisions of the national industrial policy may be deducted when calculating the taxable income.
(7) The newly established high-tech enterprises that need special support from the state in the specific areas (i.e. special economic zones) established by law to develop foreign economic cooperation and technical exchanges, and in the areas (i.e. Pudong New Area) that the State Council has stipulated to implement the special policies for the above areas, can enjoy transitional preferential treatment; Continue to implement the preferential income tax policies for other encouraged enterprises (that is, encouraged enterprises in the western development area) that have been determined by the state (Article 57 of the draft).
(8) The preferential policies of regular tax reduction and exemption for productive foreign-funded enterprises and the preferential policies of tax reduction by half for foreign-funded enterprises whose products are mainly exported have been cancelled.
(IX) 1.51% plus deduction for R&D expenses of enterprises
Encouraging technological innovation of enterprises is an important content of tax incentives stipulated in the new tax law. In order to implement the spirit of the national science and technology development program, encourage enterprises to innovate independently, and guide enterprises to increase investment in R&D funds, after the implementation of the new tax law, the implementation regulations implemented simultaneously with the new tax law will specifically stipulate that the R&D expenses of enterprises will be deducted by 1.51%. This deduction ratio is relatively high all over the world, which is conducive to improving the core competitiveness of Chinese enterprises.
In addition, according to the opinions put forward by the NPC deputies, the contents of "income from environmental protection projects of enterprises" and "income from qualified technology transfer of enterprises" can enjoy preferential tax reduction and exemption (Article 27 of the draft), so as to reflect the national policy spirit of encouraging environmental protection and technological progress.
through the above integration, the main contents of the tax incentives determined in the draft include: promoting technological innovation and scientific and technological progress, encouraging infrastructure construction, encouraging agricultural development and environmental protection and energy conservation, supporting safe production, promoting public welfare undertakings and caring for vulnerable groups, and special preferential policies for tax reduction and exemption for natural disasters.
At the same time, in order to alleviate the impact of the introduction of the new tax law on the tax burden of some old enterprises, the new law stipulates that the old enterprises that have been approved to be established before the promulgation of the new tax law and enjoy the preferential treatment of low tax rate and regular tax reduction and exemption according to the provisions of the tax laws and administrative regulations at that time will be given transitional care: the old enterprises that enjoy the preferential treatment of low tax rate such as 15% and 24% according to the provisions of the current tax law can enjoy the transitional care of low tax rate within five years after the implementation of the new tax law according to the provisions of the State Council. Old enterprises that enjoy regular preferential tax reduction or exemption according to the provisions of the current tax law can continue to enjoy the unfinished preferential treatment according to the preferential standards and time limit stipulated in the current tax law after the implementation of the new tax law. However, for enterprises that have not enjoyed the preferential treatment because of no profit, the preferential period is calculated from the year when the new tax law is implemented.
Special tax adjustment
Anti-tax avoidance system is one of the important contents to improve the enterprise income tax system. Drawing on the experience of foreign anti-tax avoidance legislation and combining the working hours of tax collection and management in China, the enterprise income tax law defines anti-tax avoidance as "special tax adjustment", establishes an anti-tax avoidance system, increases the risk and cost of tax evasion through related party transactions, and further improves the current laws and regulations on transfer pricing and advance pricing.
in order to better prevent tax avoidance, the new tax law stipulates that the costs incurred by an enterprise and its related parties in developing and transferring intangible assets or providing and receiving labor services should be shared according to the principle of independent transaction when calculating taxable income; An enterprise may propose to the tax authorities the pricing principles and calculation methods for business dealings with its related parties, and the tax authorities and the enterprise will reach an advance pricing arrangement after consultation and confirmation; When an enterprise submits an annual enterprise income tax return to the tax authorities, it shall attach an annual report on related business transactions with its related parties. At the same time, the new tax law adds clauses to prevent multinational companies from transferring domestic profits to countries with lower tax rates.
The new tax law has added a "cost sharing agreement" clause, which requires all parties involved in related party transactions to share expenses and monitor the pricing of related party transactions, and gives enterprises the obligation to provide legal transaction certification materials, which will obviously increase the risk and cost of tax evasion through related party transactions. Adding these contents strengthens the cooperative obligation of taxpayers and interested parties in the transfer pricing investigation, and divides the cost