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Nantong Jing Abacus Finance & Tax Consulting Co., Ltd.

Contact: Zhang Accounting

Mobile phone: 15851208513 WeChat: jhkjcw

Landline: 0513-66925513

Room 1607, Block B, Jinglihui Building, No. 190 Qingnian Middle Road, Chongchuan District, Nantong City

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Home Page > Company News > What are the conditions for the taxpayer of corporate income tax?

What are the conditions for corporate income taxpayers?

Release date: 2019-02-22 Content from: http://jlangstudio.com/

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The Nantong registered company shall handle the settlement and settlement of corporate income tax regardless of whether it is in the period of tax reduction or exemption, or whether it is profit or loss. Corporate income tax is conducive to improving the investment ability and independent innovation ability of enterprises, and accelerating the pace of Chinese enterprises' "going global". Nantong registered companies can also improve the quality and level of foreign investment and promote the standardization of corporate taxation behavior.

(1) Taxpayer of corporate income tax

Taxpayers of corporate income tax should meet the following three conditions:

1. Open a settlement account with a bank;

2. Independently establish account books and prepare financial accounting statements;

3. Calculate profit and loss independently.

(2) Taxation object of corporate income tax

It is the taxpayer's income from production, operations and other sources in China and abroad within each tax year.

(3) The basis for calculating corporate income tax is taxable income

Taxable income = total annual income-deductible items

(IV) Taxable amount of corporate income tax

1. Total income. Nantong Registered Company

(1) Production and operating income:

(2) Income from property transfer:

(3) Interest income:

(4) Lease income;

(5) Revenue from royalties:

(6) Dividend income:

(7) Other income: Includes income from fixed assets, fine income, payables that cannot be paid due to creditors, surplus income from materials and cash, additional repayment of education fees, overdue confiscation of package deposit income, and other income.

2. Items approved for deduction.

(1) Cost.

(2) Expenses. Operating expenses, 【191566.com】istrative expenses and financial expenses.

(3) Taxes.

(4) Loss.

3. Calculation of taxable amount.

Taxable amount = Taxable income amount × tax rate


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