講義稅法英語(yǔ)特訓(xùn)沖刺第五章企業(yè)所得稅create

Computationoftaxable 一、收入總額TotalrevenueTotalrevenueofenterpriseincludesrevenueobtainedfromvarioussourcesinmonetaryandnon-monetaryterms,concreyincludingrevenuefromsalesofgoods,revenuefromrenderingofservices,revenuefromtransferofproperty,revenuefromequityinvestmentsuchdonationsandotherrevenue.Forsalesofgoodsbyinstalments,revenueshallberecognizedonthedateofcollectionagreedaccordingtothecontracts.Fortherevenueobtainedinthewayofproductsharing,therevenueshallberecognizedtothefairvalueoftheproducts.DeductibleitemsandWageandsalaryThereasonablewagesandsalariesactuallyincurredareallowedtobedeductedbyEmployeebenefits,unionfunds,employeeeducation社會(huì)SocialInterestBorrowingThereasonableborrowingcostsincurredintheproductionandoperationbyenterprisesthatdonotneedtobecapitalized,whichcouldbededucted.企業(yè)為購(gòu)置、建造固定資產(chǎn)、無(wú)形資產(chǎn)和經(jīng)過(guò)12Forborrowingsincurredfortheacquisitionorconstructionoffixedassets,intangibleassetsandinventoriesthatneedmorethan12monthstoconstruct,thereasonableborrowingcostsincurredduringtheacquisitionandconstructionperiodshouldbecapitalizedandincludedinthecostofrelevantassets;theborrowingcostsincurredaftertheassetsaredeliveredtousemaybedeductedinthecurrentperiod.企業(yè)通過(guò)債券、取得、吸收保戶儲(chǔ)金等方式融資而發(fā)生的合理費(fèi)用支出，符合資本depositofinsuredandotherfinancingactivities,iftheexpensesmeetthecriteriaofcapitalization,theyshouldberecordedasthecostofrelevantassets;ifnot,theyshouldberecordedasfinancialexpenses,andcouldbedeductedbeforecorporate etax.ExchangeBusiness銷售（營(yíng)業(yè)）收入的5‰。by60%oftheactualamountincurred,butshouldnotexceed5‰ofannualsalesbeforecorporateetax.Advertisingandbusinesspromotion過(guò)當(dāng)年銷售（營(yíng)業(yè)）收入15%的部分，準(zhǔn)予扣除；超過(guò)部分，準(zhǔn)予結(jié)轉(zhuǎn)以后納稅年度扣除。Theportionofthequalifiedadvertisingandbusinesspromotionexpensesthatdoesnotexceeds15%oftheannualsalesrevenuemaybededucted,exceptforothersstipulatedbythefinanceandtaxdepartmentsofStateCouncil;theexcessiveportioncanbecarriedforwardanddeductedinthefollowingtaxyears.Duringthestart-upperiodofthe ,theadvertisementfeeandbusinesspromotioneSpecialfundsforenvironment費(fèi)InsuranceLeasingdeductedequallyduringtheleasingperiod.Fortheleasingexpensesincurredforthefixedassetsleasedthroughfinancelease,theportionthatconstitutesthevalueofthefixedassetsshallbesubjecttodepreciationandthedepreciationexpensemaybedeductedperiodically.LabourprotectionCharitableforwardanddeductedwhencomputetaxableeinthefollowingthreetaxyears.Thetotalofthenationaluniformaccountingsystem.有關(guān)資產(chǎn)的費(fèi)用ExpensesrelatedtoTheexpensesrelatedtothetransferofallkindsoffixedassetsbyenterprisesareassetsanddeferredassetsaredeductible.TheexpensesallocatedfromtheheadLossofOtheritemsthatmaybedeductedaccordingtorelevantlaws,administrativeregulationsliquidateddamagesandlitigationcosts.FeesandcommissionThefollowingexpendituresshouldnotbedeductedfromthe Equity epaidtoinvestorssuchasdividendand eTaxoverduefinesrefertotheoverduefinesimposedbytaxforsviolationoftaxationtothetaxpayer’sviolationofrelevantlawsandregulations;ThedonationsthatexceedthedeductionSponsorshipexpendituresrefertovariousnon-advertisingexpensesthatarenotrelatedtotheproductionandoperationoftheenterprises.StateCouncil.Managementfeespaidbetweenenterprises,rentalsandroyaltiespaidbetweenbusinessinstitutionswithintheenterprise,interestspaidbetweenbusinessinstitutionswithinnon-bankenterprisearenotdeductible.OtherexpendituresirrelevanttoobtainingThetaxbasisoffixedForfixedassetsacquiredthroughdonation,investment,non-monetaryassetexchangeandThetaxbasisofintangiblefromthepointthattheassetsareeligibleforcapitalizationtothepointthattheassetsareintendedforuse.Fortheintangibleassetsacquiredthroughdonation,investment,non-monetaryassettaxespaid.GeneraltaxtreatmentsofcorporateDebtThebusinessappliesnon-monetaryassetstopayoffdebtshouldbetreatedastwotransactions:transferringnon-monetaryassetsandpayingoffdebtbasedatthefairvalueofnon-monetaryassets.Thegainorlossofrelevantassetsshouldberecognized Theeventofdebtconvertedtoequityshouldbedividedintotwotransactions:debtoffandequityinvestment.Thegainorlossrelatedtodebtpayoffshallberecognized人應(yīng)當(dāng)按照支付的清償額低于計(jì)稅基礎(chǔ)的差額，確認(rèn)重組所得；債權(quán)人應(yīng)當(dāng)按照收到的清償額低于債權(quán)計(jì)稅基礎(chǔ)的差額，確認(rèn)重組損失。debttaxbasisshouldberecognizedasdebtrestructuringlossbycreditors.ShareacquisitionandassetrestructuringThetaxbasisoftheshareandassetacquiredbyacquirershallbedeterminedbasedontheirfairvalueTherelated etaxmattersoftheacquiredenterprisesshallfollowthesameSpecialtaxtreatmentsofcorporateIfthetaxableefromcorporatedebtrestructuringaccountsformorethan50%ofthetotalcurrentyeartaxablee,theenterprisecanrecognizethetaxableeevenlyduringfivetaxyears.TaxefromqualifiedtransferofDuringthesametaxyear,thepartof efromqualifiedtransferoftechnologythatisnomorethan YuaniseligiblefortaxexemptionandthepartthatexceedsYuanis etaxwitharedeductionofPreferenceofhighandnewtechnologyHighandnewtechnologyenterprisesthatrequirekeystatesupportareleviedtheapplicableenterprise etaxrateat15%.PreferenceofadvancedtechnologyserviceFromJanuary1,2017,advancedtechnologyserviceenterprisesaffirmedinthenationalwideareleviedtheapplicableenterprise etaxrateat15%.PreferenceofadditionalThepreferenceofadditionaldeductionincludesthefollowinoResearchanddevelopmentThewagespaidforsettlingthedisabledbyPreferenc