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The inside and outside that the standard deducts before business treats fee tax
From;  Author:Stand originally

The business of enterprise of endowment of inside and outside deducts a standard to press different provision to handle respectively before entertainment fee tax, below, the author makes the introduction respectively.

Inside endowment enterprise

Enterprise happening and production, manage the business that concerns directly to receive fee, taxpayer can provide true and significant evidence or data, as charge in the allow inside following limit the row is raised, exceed standard share, must not deduct before duty: Annual is sold (do business) income net specified number reachs his in 15 million yuan the following, must not sell more than (do business) the 5‰ of net specified number; Annual is sold (do business) net specified number exceeds 15 million yuan share, do not get the 3‰ that exceeds net specified amount of this share sales. Sale (do business) income net specified number is to show taxpayer is engaged in the income that production, management activity gains deducting discount on sales, sale to fold let, the income specified amount after selling each defray such as go back, include main business income and other business income.

The standard is deducted to be able to press income section computation before business treats the tax of cost, usable also and simple method is calculated, handy calculative formula is: Standard = is deducted to sell before business treats fee tax (do business) place of × of net specified number belongs to income to deduct scale + when class when class fast calculate deduct number.

For example, 1 ~ realized some limited company in December sales income 16 million yuan, make over a technology to gain income 300 thousand yuan, make over intangible assets and fixed assets to gain income 1 million yuan, give lease to lend packing income 50 thousand yuan, make the product that produces oneself worker material benefits 80 thousand yuan (factory price) , happened in December return money 500 thousand yuan, because produce character to measure problem happening to fold,let 20 thousand yuan, before this company business treats the tax of cost, computation deducts a standard.

Method one: Sale (do business) 1600 + of = of income net specified number 100 + of 30 + 5 + 8 - 50 - 2 = 16.91 million yuan
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