講義稅法英語特訓沖刺第五章企業(yè)所得稅create

Computationoftaxable 一、收入總額TotalrevenueTotalrevenueofenterpriseincludesrevenueobtainedfromvarioussourcesinmonetaryandnon-monetaryterms,concreyincludingrevenuefromsalesofgoods,revenuefromrenderingofservices,revenuefromtransferofproperty,revenuefromequityinvestmentsuchdonationsandotherrevenue.Forsalesofgoodsbyinstalments,revenueshallberecognizedonthedateofcollectionagreedaccordingtothecontracts.Fortherevenueobtainedinthewayofproductsharing,therevenueshallberecognizedtothefairvalueoftheproducts.DeductibleitemsandWageandsalaryThereasonablewagesandsalariesactuallyincurredareallowedtobedeductedbyEmployeebenefits,unionfunds,employeeeducation社會SocialInterestBorrowingThereasonableborrowingcostsincurredintheproductionandoperationbyenterprisesthatdonotneedtobecapitalized,whichcouldbededucted.企業(yè)為購置、建造固定資產(chǎn)、無形資產(chǎn)和經(jīng)過12Forborrowingsincurredfortheacquisitionorconstructionoffixedassets,intangibleassetsandinventoriesthatneedmorethan12monthstoconstruct,thereasonableborrowingcostsincurredduringtheacquisitionandconstructionperiodshouldbecapitalizedandincludedinthecostofrelevantassets;theborrowingcostsincurredaftertheassetsaredeliveredtousemaybedeductedinthecurrentperiod.企業(yè)通過債券、取得、吸收保戶儲金等方式融資而發(fā)生的合理費用支出，符合資本depositofinsuredandotherfinancingactivities,iftheexpensesmeetthecriteriaofcapitalization,theyshouldberecordedasthecostofrelevantassets;ifnot,theyshouldberecordedasfinancialexpenses,andcouldbedeductedbeforecorporate etax.ExchangeBusiness銷售（營業(yè)）收入的5‰。by60%oftheactualamountincurred,butshouldnotexceed5‰ofannualsalesbeforecorporateetax.Advertisingandbusinesspromotion過當年銷售（營業(yè)）收入15%的部分，準予扣除；超過部分，準予結轉以后納稅年度扣除。Theportionofthequalifiedadvertisingandbusinesspromotionexpensesthatdoesnotexceeds15%oftheannualsalesrevenuemaybededucted,exceptforothersstipulatedbythefinanceandtaxdepartmentsofStateCouncil;theexcessiveportioncanbecarriedforwardanddeductedinthefollowingtaxyears.Duringthestart-upperiodofthe ,theadvertisementfeeandbusinesspromotioneSpecialfundsforenvironment費InsuranceLeasingdeductedequallyduringtheleasingperiod.Fortheleasingexpensesincurredforthefixedassetsleasedthroughfinancelease,theportionthatconstitutesthevalueofthefixedassetsshallbesubjecttodepreciationandthedepreciationexpensemaybedeductedperiodically.LabourprotectionCharitableforwardanddeductedwhencomputetaxableeinthefollowingthreetaxyears.Thetotalofthenationaluniformaccountingsystem.有關資產(chǎn)的費用ExpensesrelatedtoTheexpensesrelatedtothetransferofallkindsoffixedassetsbyenterprisesareassetsanddeferredassetsaredeductible.TheexpensesallocatedfromtheheadLossofOtheritemsthatmaybedeductedaccordingtorelevantlaws,administrativeregulationsliquidateddamagesandlitigationcosts.FeesandcommissionThefollowingexpendituresshouldnotbedeductedfromthe Equity epaidtoinvestorssuchasdividendand eTaxoverduefinesrefertotheoverduefinesimposedbytaxforsviolationoftaxationtothetaxpayer’sviolationofrelevantlawsandregulations;ThedonationsthatexceedthedeductionSponsorshipexpendituresrefertovariousnon-advertisingexpensesthatarenotrelatedtotheproductionandoperationoftheenterprises.StateCouncil.Managementfeespaidbetweenenterprises,rentalsandroyaltiespaidbetweenbusinessinstitutionswithintheenterprise,interestspaidbetweenbusinessinstitutionswithinnon-bankenterprisearenotdeductible.OtherexpendituresirrelevanttoobtainingThetaxbasisoffixedForfixedassetsacquiredthroughdonation,investment,non-monetaryassetexchangeandThetaxbasisofintangiblefromthepointthattheassetsareeligibleforcapitalizationtothepointthattheassetsareintendedforuse.Fortheintangibleassetsacquiredthroughdonation,investment,non-monetaryassettaxespaid.GeneraltaxtreatmentsofcorporateDebtThebusinessappliesnon-monetaryassetstopayoffdebtshouldbetreatedastwotransactions:transferringnon-monetaryassetsandpayingoffdebtbasedatthefairvalueofnon-monetaryassets.Thegainorlossofrelevantassetsshouldberecognized Theeventofdebtconvertedtoequityshouldbedividedintotwotransactions:debtoffandequityinvestment.Thegainorlossrelatedtodebtpayoffshallberecognized人應當按照支付的清償額低于計稅基礎的差額，確認重組所得；債權人應當按照收到的清償額低于債權計稅基礎的差額，確認重組損失。debttaxbasisshouldberecognizedasdebtrestructuringlossbycreditors.ShareacquisitionandassetrestructuringThetaxbasisoftheshareandassetacquiredbyacquirershallbedeterminedbasedontheirfairvalueTherelated etaxmattersoftheacquiredenterprisesshallfollowthesameSpecialtaxtreatmentsofcorporateIfthetaxableefromcorporatedebtrestructuringaccountsformorethan50%ofthetotalcurrentyeartaxablee,theenterprisecanrecognizethetaxableeevenlyduringfivetaxyears.TaxefromqualifiedtransferofDuringthesametaxyear,thepartof efromqualifiedtransferoftechnologythatisnomorethan YuaniseligiblefortaxexemptionandthepartthatexceedsYuanis etaxwitharedeductionofPreferenceofhighandnewtechnologyHighandnewtechnologyenterprisesthatrequirekeystatesupportareleviedtheapplicableenterprise etaxrateat15%.PreferenceofadvancedtechnologyserviceFromJanuary1,2017,advancedtechnologyserviceenterprisesaffirmedinthenationalwideareleviedtheapplicableenterprise etaxrateat15%.PreferenceofadditionalThepreferenceofadditionaldeductionincludesthefollowinoResearchanddevelopmentThewagespaidforsettlingthedisabledbyPreferenc