Enterprise Income Tax Formula And Tax Saving Steps

According to the regulations, the enterprise income tax shall be prepaid according to the annual calculation, monthly or quarterly, within 15 days after the end of the month or quarter, and shall be paid within 4 months after the end of the year. The formula for calculating the enterprise income tax shall be calculated as follows: the enterprise income tax payable shall be the taxable income amount x 33%. According to the detailed rules, the enterprise shall prepay the income tax in advance according to the actual number of tax payment periods. According to the actual number, if the prepaid difficulties are paid in advance, the income tax shall be prepaid according to the L or 2 of the taxable income of the previous year or L / 4, or by other methods approved by the tax authorities.

Accordingly, the formula for prepayment of enterprise income tax is: the prepaid income tax for the month (quarter), the monthly (quarterly) taxable income x 33%, or the monthly income tax payable in the month (quarter), or the income tax payable in the previous year x 1 / 12 (or 1 / 4) * 33% enterprises should be collected on the basis of the monthly (quarterly) advance payment, and within the prescribed time limit after the end of the year.

The formula is: the annual income tax payable in the whole year: the annual taxable income (33%) should be supplemented (withdrawn) income tax = the annual income tax payable, the total income tax payable in a month (quarter).

In this case, the calculation formula of enterprise income tax is: the enterprise income tax should be approved by the tax authorities. The tax authorities should approve the taxable income amount * 33%. According to the above formula, the basic steps of enterprise tax saving are as follows: first, plan and determine the amount of income, and exclude the income of certain items as far as possible.

Second, plan and determine costs, expenses, losses, and include the cost, expenses and losses of certain items as far as possible.

Third, correctly calculate and determine the total profit of enterprises and reduce them as far as possible.

Fourth, to compensate for the losses of the previous year, the more the amount of compensation is not more than 5 years, the less the taxable income will be, and the more beneficial it will be to saving taxes.

Fifth, calculate the taxable income.

Sixth, calculate the amount of overseas tax credit and make as many credits as possible. The more tax credits, the less tax payable.

Seventh, calculate the amount of tax payable, and rely on the low preferential tax rate as far as possible. Under certain conditions of taxable income, the lower the tax rate, the better the tax saving.

The above steps are generally combined with the accounting books of enterprises, according to the way of handling income, costs, expenses and losses.

Adjust those areas where tax rules are compatible.

That is to say, adjust the difference between the amount of taxable income and the profit on the basis of the enterprise's book profits.

In this way, the calculation of the amount of enterprise income is plated into the adjustment of book profit.

It should be noted that adjusting the book profit does not necessarily mean that the book must be adjusted.

When the taxable income is declared, the book profit plus (minus) the difference can be added.

For example, the company's accounting profit is 100 thousand yuan in 1994. The accounting treatment of enterprises is inconsistent with the tax law.

1. of the value added tax is 5000 yuan, which is included in non operating expenses.

2. of the social intercourse fee is 3000 yuan, and there is no legal proof. The enterprise income tax is: the annual income tax payable in the year is ten, the profit is ten, and the profit is 33% = (1 million 50 thousand 3000) x 33% = 35640 (yuan).