Where is the tax payment place?
1. The tax payment place refers to the tax payment place. The place of tax payment is generally the taxpayer's domicile, but there are also provisions on the place of business, the location of property or the place where specific acts take place. The location of tax payment is related to tax jurisdiction and whether it is convenient to pay taxes. Clearly specifying the place of tax payment in the tax law is helpful to prevent tax evasion or double taxation.
(1) Fixed business households shall report and pay taxes to the competent tax authorities where their institutions are located. If the head office and branches are not in the same county (city), they shall declare and pay taxes to the competent tax authorities in their respective places; With the approval of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China or its authorized tax authorities, the head office can report and pay taxes to the competent tax authorities where the head office is located.
(II) Fixed business households selling goods in other counties (cities) shall apply to the competent tax authorities where their institutions are located for the issuance of the Certificate of Tax Administration for Outgoing Business Activities, and report and pay taxes to the competent tax authorities where their institutions are located.
Basic social insurance premium and housing accumulation fund (five insurances and one fund)
Deduction standard: actual deduction
The basic social insurance premiums and housing accumulation funds paid by enterprises for employees in accordance with the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government are allowed to be deducted.
Supplementary endowment insurance and supplementary medical insurance
Deduction standard: 5%
From June 5438+ 10/day, 2008, according to the relevant national policies and regulations, the supplementary endowment insurance premium and supplementary medical insurance premium paid by enterprises for all their employees on the job or on the job will be deducted when calculating the taxable income. The excess shall not be deducted.
business entertainment
Deduction standard: 60%
Business entertainment expenses related to the production and business activities of the enterprise shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of the year.
Advertising and business promotion expenses
(1) Deduction standard: 15%
Unless otherwise stipulated by the competent department of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise do not exceed 15% of the sales (business) income of the current year, and are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.
(2) Deduction standard: 30%
Advertising expenses and business promotion expenses incurred in cosmetics manufacturing or sales, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing) shall be deducted if they do not exceed 30% of the sales (business) income of the current year; The excess shall be allowed to be carried forward and deducted in future tax years.
Public welfare donation expenditure
Deduction standard: 12%
If the public welfare donation expenses incurred by the enterprise are within 12% of the total annual profit, they are allowed to be deducted when calculating the taxable income; The part exceeding the total annual profit 12% is allowed to be deducted when calculating the taxable income within three years after carry-over.
Legal basis:
People's Republic of China (PRC) (China) Individual Income Tax
Article 6 Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed.
(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.
(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.
(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%. Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail. The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.