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浅谈亏损弥补的新旧税法处理新税法
来 源:www.71-fuwu.com     发布时间:2016-6-15 10:01:00

“中华人民共和国企业所得税税法,“第五年度所得税的规定:营业税总收入,没有收入,税收减免,各种允许的扣除补足差额将赤字소득액。


"The people's Republic of China enterprise income tax law," the fifth annual income tax provisions: sales tax revenues, no income, tax relief, allows for a variety of deduction complemental balance the deficit.


前八组:营业税的损失,转让后,在未来的年收入,但转让的大部分时间不超过五年。


The first eight groups: loss of business tax, after the transfer of income in the next year, but the majority of the transfer time is not more than five years.


新法律有中华人民共和国企业所得税投资所得税法三条规则:“我条第,两三种:与居民企业的股息自由条件、股息及其他投资收益免税权。中国的国内企业和机构的管理机制和人民得到的消息是所有的权利和利益,股息和其他投资收入的股息。


The new law has the income tax law of the people's Republic of China enterprise income tax law three rules: "I am the first, two or three kinds: with the resident enterprise dividend free condition, dividend and other investment income tax exemption right. China's domestic enterprises and institutions of the management mechanism and the people get the news is that all the rights and interests, dividends and other investment income dividends.


《中华人民共和国企业所得税法》,《条例》的规定,公开与其他居民直接投资企业是由投资收益的居民企业。除了家庭和公众使用的股票上市公司12个月内得到的投资回报。


"The enterprise income tax law of the people's Republic of China", the "Regulations", the public and other residents of direct investment enterprises are funded by the investment income of the residents. Investment returns in addition to the family and public use of the Listed Companies within 12 months.


宪法:《企业所得税法暂行条例》规定:在使用过程中税收流失,年收入,税后年收入的挪用,战斗可以增加到安全,最长期限不超过五年。


Constitution: "Interim Regulations on enterprise income tax law": in the course of the use of tax loss, annual income, after tax annual income of the appropriation, fighting can increase to safety, the maximum period of not more than five years.


政府发出了一个“信息,企业所得税的通知”(税对[ 2006 ]的)申报和投资回报将是,第一,要恢复,法院必须,税后的投资回报率,而投资所得税已缴纳÷(1 -对投资企业投资企业税率)×适用税率、所得税的计算公式为纳]。


The government issued a "information, enterprise income tax notice" (tax on [2006]) declaration and return on investment will be, first, to restore, the court must, after tax rate of return on investment, and investment income tax already paid 83019 (1 - investment in enterprise investment corporate tax rate) x applicable tax rate, income tax calculation formula for acceptance ".

新税法:


New tax law:


首先,新税法将自由的收入,投资收入,更多的头发[ 2006 ]与规定的数量;


First of all, the new tax law will be free of income, investment income, more hair [2006] and the number of provisions;


其次,根据对“免税收入所得税的政策声明,经过调整,税收减少所得税将被包括在计算所得税时,企业为纳还原,即企业如果不成立,收入将在计数活的更长的量没有增加损失的金额。


Secondly, according to the "tax exempt income tax policy statement, after adjustment, reduction of taxes income tax will be included in the calculation of income tax, enterprise as the Na reduction, namely the enterprise if it does not hold water, income will be in the amount of counting live longer not increase the loss amount.


新的所得税法,声明是不按照规定的税收收入,税收,减去米,减免税的收入,再加上所得税的数额和偏移量应列入减税项目,“税调整前的收入”。所以企业的利润是否有项目和收入和收入减少,产生的液体或增加赤字的产生。


The new income tax law, the declaration is not in accordance with the provisions of tax revenue, tax, minus the meter, tax relief income, plus the amount of income tax and offset should be included in the tax reduction project, "before the tax adjustment of income". So whether the profits of enterprises have projects and income and income reduction, resulting in the production of liquid or increase the deficit.


第三,外国的税收流失更多的不必支付的新申报表“税调整的收入”和“收入在外国之前:赤字,即”海外收入,可以打开大门,但新的“企业所得税的规定,企业所得税”的企业所得税的综合计算,海外业务机构。除了国内业务,不为营利组织。


Third, foreign tax loss more do not have to pay the new declaration of tax adjustment of income and income in a foreign country before: deficit "overseas income can open the door, but the new" enterprise income tax provisions of the corporate income tax "of the enterprise income tax calculation, overseas business institutions. In addition to the domestic business, not for profit organizations.


对于企业所得税,按照税法规定,企业之间建立了一个海外业务,企业只能在利润和亏损之间相互补充。


For enterprise income tax, in accordance with the provisions of the tax law, the establishment of an overseas business between enterprises, enterprises can only supplement each other between profit and loss.




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