When calculating taxable income, the following expenses shall not be deducted:
1, dividends, bonuses and other equity investment income paid to investors;
2. Enterprise income tax;
3. Tax late fees;
4 fines, fines and losses of confiscated property;
5. Donation expenditures other than those specified in Article 9 of this Law;
6. Sponsorship expenditure;
7. Unapproved reserve expenditure;
8. Other expenses unrelated to income.
Urban maintenance and construction tax rates are as follows:
1, where the taxpayer is located in the urban area, the tax rate is 7%;
2. Where the taxpayer is located in a county or town, the tax rate is 5%;
3. If the taxpayer is not in a city, county or town, the tax rate is 1%.
Provisions on exemption from urban construction tax:
1. If the export products are refunded with value-added tax and consumption tax, the paid urban maintenance and construction tax will not be refunded;
2. The customs does not levy urban maintenance and construction tax on the value-added tax and consumption tax levied on imported products;
3. The "two taxes" shall be refunded first, that is, the levy shall be refunded immediately. Unless otherwise stipulated, the urban maintenance and construction tax attached to the "two taxes" shall not be refunded (returned).
To sum up, the collection scope of urban construction tax includes cities, counties, towns and other areas where taxation is stipulated in the tax law. The scope of cities, counties and towns shall be divided according to administrative divisions, and the jurisdiction of each administrative district shall not be expanded or narrowed at will. Urban maintenance and construction tax is a tax levied according to law according to the value-added tax and consumption tax actually paid by taxpayers. Urban construction tax is one of the important taxes, and enterprises need to calculate and pay it according to regulations.
Legal basis:
Article 5 of the Enterprise Income Tax Law of People's Republic of China (PRC)
Taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and losses allowed to make up in previous years.