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企业所得税在中国境内的一切企业和其他取得收入的组织为企业所得税纳税人
来 源:www.71-fuwu.com     发布时间:2016-6-24 10:36:12




在中国境内的一切企业和其他取得收入的组织(不包括个人独资企业、合伙企业),为企业所得税纳税人。企业分为居民企业和非居民企业。居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。


All enterprises and other organizations (not including individual proprietorship and partnership) in the territory of China, for the enterprise income tax. Enterprises are classified into resident enterprises and non resident enterprises. A resident enterprise shall pay enterprise income tax on its income from within and outside the territory of China.


非居民企业根据其是否在中国境内设立机构、场所,以及所得是否与境内机构、场所有实际联系确定应纳税所得额。企业所得税以企业每一纳税年度的收入总额,减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额,为应纳税所得额。


Non resident enterprises shall determine the amount of taxable income in accordance with the establishment of institutions or places within the territory of China, as well as the income of the non resident enterprises in accordance with the actual relationship between the domestic institutions and the field. Enterprise income tax to the enterprise each tax year the total income, after deduction of the non taxable income, tax exempt income, various deductions and allowed to be used to make up the balance to the previous year's losses, the taxable income amount.


税率为25%。企业所得税按纳税年度计算,纳税年度自公历1月1日起至12月31日止。企业所得税实行按月或按季预缴、年终汇算清缴、多退少补的征收办法,即企业应当自月份或者季度终了之日起15日内,向税务机关报送预缴企业所得税纳税申报表,预缴税款。


The tax rate is 25%. Enterprise income tax is calculated according to the tax year, the tax year since the Gregorian calendar in January 1st to December 31st. Enterprise income tax to implement a monthly or according to the measures for collection of crop in advance, year end settlement, retreat more fill less, that is, the enterprises should since a month or quarter end up within 15 days, to the tax authorities submitted to the advance payment of enterprise income tax tax returns, tax paid in advance.


企业应当自年度终了之日起5个月内,向税务机关报送年度企业所得税纳税申报表,并汇算清缴,结清应缴应退税款。


Enterprise shall, within 5 months after the end of each year, to the tax authorities to submit an annual enterprise income tax tax returns, and the final settlement settlement should be paid refundable tax.



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