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Policy of enterprise income tax adjusted check 2006
From;    Author:Stand originally

End of the year year old end, we are special invite expert summarized the fundamental policy that wealth tax section allotted 2006, line of business of cent categories of taxes, branch undertook classify arrange, do one's best masters policy for the reader, behavior of normative pay taxes provides a few helps, full text logs onto the code that this edition article cites please the center inquires website of total bureau of national tax Wu or code of Chinese duty net. Inside   endowment   of   of change of policy of enterprise income tax 1. Plan duty salary is adjusted 1600 yuan in September, total bureau of Wu of the Ministry of finance, state tax allots " about adjusting the announcement that policy deducts before duty of expenses of salary of enterprise income tax " (2006 〕 of wealth tax 〔 126) , " about adjusting enterprise income tax policy of plan duty salary is specific the announcement that carries out concerned problem " (duty delivers the state 2006 〕 of 〔 , regulation " rise from July 1, 2006, limitation will be deducted to adjust before the duty of business salary expenses it is average per capita every months 1600 yuan. 2. Do an enterprise newly to maintain have   of new rule   in January, total bureau of Wu of tax of the Ministry of finance, state is promulgated " about enjoying the does an enterprise newly to maintain a level announcement of policy of privilege of enterprise income tax " (2006 〕 of wealth tax 〔 1) ; In July, total bureau of national tax Wu was promulgated again " the does an enterprise newly to maintain a standard to carry out the problem such as caliber additional announcement about pay enterprise income tax " (duty delivers the state 2006 〕 of 〔 103) , reduce tax regularly to enjoying enterprise income tax or duty-free did industry standard newly to make specific provision. 3. Fixed assets can undertake by workload law duty Wu handles     in May, total bureau of national tax Wu allots " the give an official that concerns an issue about method of fixed assets depreciation " (country 2006 〕 of tax case 〔 452) regulation, according to the regulation of company treasurer system and relevant accounting standard, workload law is a basis actual workload plan a kind of method that raises specified number of fixed assets depreciation, as average as fixed number of year standard is congeneric and linear depreciation law. 4. Pay taxes of enterprise income tax declares a watch to appear   of major change   in April, total bureau of national tax Wu is promulgated " the announcement that about editing pay taxes of enterprise income tax declares a watch " (duty delivers the state 〔 2006 〕 56) ; Promulgated again in November " the announcement that carries out the concerned problem such as caliber about making clear pay taxes of enterprise income tax to declare a watch " (country tax case 〔 2006 〕 1043) regulation " rise from July 1, 2006, the whole nation is unified use pay taxes of new enterprise income tax to declare a watch " . Declare a watch edit, not only normative the format that pay taxes declares a watch, and the computational caliber problem that solved a few taxation to declare a side. 5. Expenses of ad of dress production company rises deduct scale     in July, total bureau of national tax Wu " the announcement that the standard deducts before expending duty of defray enterprise income tax about adjusting dress to produce company ad " (duty delivers the state 2006 〕 of 〔 107) regulation, since January 1, 2006, the advertisement of each tax year expends dress production company defray, can be in sale (do business) income is occupied inside the scale of 8% solid deduct, the advertisement that exceeds scale share expends defray but termless to spend carry forward with the year after next. 6.   of   of limits of enterprise of pay taxes of strict and normative collect in January, total bureau of national tax Wu is promulgated " incorporate about normative collect the announcement of limits of pay enterprise income tax " (country 2006 〕 of tax case 〔 48) regulation, make strict limit to can applying for the enterprise of collect pay taxes, regulation " application pays on a consolidated basis the enterprise of enterprise income tax must be examined and approve via total bureau of national tax Wu " , made clear 5 kinds of enterprise limits that can apply for collect pay taxes at the same time. 7. The company pays a student exercitation reward     can be deducted before duty November, total bureau of Wu of tax of the Ministry of finance, state allots " the announcement that pays a student issue of policy of exercitation pay concerned income tax about the enterprise " (2006 〕 of wealth tax 〔 107) regulation, from January 1, 2006, every and secondary vocational school and institution of higher learing sign the company of agreement of cooperation of deadline of 3 years of above, pay a student the reward during the exercitation, allow is deducted before duty of computational pay enterprise income tax. Foreign investment and   of   of change of policy of foreign enterprise income tax 1. Made clear foreign capital enterprise to demolish do business to handle     with the income tax of the room Feburary, " total bureau of national tax Wu removes the give an official that does business to handle an issue with room income tax about foreign investment company " (country 2006 〕 of tax case 〔 154) regulation, what before the foreign trader invests an enterprise to do business to be used with room investment, produce the first time decorate cost, should plan be worth formerly into fixed assets, the compasses devise a stratagem that presses tax law carries depreciation. When be being decorated afresh, be demolished the first time decorate establishment, must not regard fixed assets as the loss, deduct from inside fixed assets primary value, income of appraise at the current rate can be touched decrease new outfit to trim cost. 2. Standing body decides reach profit is attributive   of farther clear   July, " total bureau of national tax Wu offers service activity standing body to decide in Chinese churchyard about foreign enterprise reach profit the give an official of attributive problem " (country tax case 〔 2006 〕 694) specific provision, foreign enterprise passes its employee to be some project to offer a service to make standing body in Chinese churchyard, the profit that its come from the profit of service of concerned project churchyard to should regard this as standing body and levy. 3. "Do business " and " preparative sex or auxiliary sex " define     again March, " total bureau of national tax Wu maintains the announcement that waits for concerned problem about taxation agreement standing body " (duty delivers the state 2006 〕 of 〔 35) one article is maintained to taxation agreement standing body in " do business " and " preparative sex or auxiliary sex " the activity refers commentate. 4. Make over price revenue management to have   of new rule   in September, " the announcement that total bureau of national tax Wu makes over price revenue to manage concerned problem about dealings of the business between affiliated enterprise " (country 2006 〕 of tax case 〔 901) regulation, with its to the enterprise the business dealings between the affiliated enterprise outside the condition makes over what price shift adds to answer pay taxes earning, if the enterprise did not pass what adjust a program to make corresponding Zhang Wu adjust accordingly, the does not have related concern place to should be obtained more than amount share that the affiliated enterprise outside its condition acquires, should inspect impose income tax with dividend allocation, this dividend must not be enjoyed avoid the privilege that imposes income tax. 5. Income of interest of executive taxation agreement asks for   of duty-free problem   March, " the announcement that total bureau of national tax Wu concerns an issue about implementing provision of taxation agreement interest " (country 2006 〕 of tax case 〔 229) regulation, the interest that the central bank of the other side of signatory of the regulation in avoiding provision of interest of double taxation agreement that every our country signs external, government embraces some financial orgnaizations or other organization acquires from our country should be avoided in our country grant of levy, afore-mentioned concerned banks (orgnaization) can sign in every loan contract hind, to accrual happening the ground is in charge of a tax authority to apply for to enjoy concerned agreement treatment. 6. Allow kind of investment project to purchase homebred equipment drawback to increase   of superintendency strength   to what the product exports directly entirely " the give an official that total bureau of national tax Wu invests an enterprise to purchase homebred equipment drawback to concern an issue about the foreign trader " (country 2006 〕 of tax case 〔 203) export directly entirely to the product, took further superintendency step, the permission that the product exports directly entirely kind the enterprise superintendency in 5 years period inside, cannot export the product directly entirely, although did not appear " foreign investment company purchases homebred equipment drawback to run try out way " (duty delivers the state 1999 〕 of 〔 171) civil the 16th behavior, its purchase homebred equipment to already retreated imposition to also want to be recovered entirely. 7. Foreign capital enterprise buys homebred equipment drawback to heavy major key rectifies     " the announcement that total bureau of Wu of tax of the Ministry of finance, state invests a project to buy range of policy of homebred equipment drawback about adjusting a foreign trader " (wealth tax 〔 2006 〕 61) invest an enterprise to the foreign trader.
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