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Qingdao land tax on business income tax for 2009 Questions

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					Qingdao land tax on business income tax for 2009 Questions
Qingdao Municipal Local Taxation Bureau on the issuance of the "2009
Annual Corporate Income Tax business questions," the notice
Symbol: green land tax letter [2010] 2 written date :2010-01-05
City Inspection Bureau, the collection of Council, the branches and the
municipalities to the Inland Revenue Department:
Corporate income tax collection in the daily work, Urban received the
grass-roots Bureau, part of the business calls, letters , asking questions
related to corporate income tax, for which Council will have a
representative and inspiration for future collection and management work
to organize the problem, corporate income tax in accordance with the
relevant policies and regulations were answered. Are issued to all units,
please comply. Implementation of any problems, please report Council.
Attachment: "2009 Business Enterprise Income Tax Questions"
1, development of Transport on behalf of the taxpayers vote to adopt the
approved way of taxable income to pay corporate income tax rate, on
behalf of the invoicing part of the enterprise income tax has been
deducted, the annual final settlement, whether the refund of tax?
A: "The State Administration of Taxation on adju stments on behalf of
the open cargo transportation invoice warning sings of corporate income
tax rate notice" (Guo Shui Han ¡²2008¡³ No. 819) provides that
"on behalf of open invoices for goods transportation company, by
counting the amount of the warning sings of 2.5% corporate income tax.
"collected on behalf of the implementation of the approved invoice
freight companies in the State Administration of Taxation does not
specifically allow tax rebate before the opening for the carriage of
goods on behalf of the tax invoice and pay no tax.
2, "Regulations for the Implementation of the PRC Enterprise Income
Tax Law," the 34th provides that "an enterprise of a reasonable
wage and salary expenses may be deducted." How to determine the
company's wage and salary expenses reasonable?
A: "The State Administration of Taxation on corporate deductions
from wages and salaries and employee benefits issues notice" (Guo
Shui Han ¡²2009¡³ 3) The first article, "reasonable wages and
salaries" refers to the enterprise in accordance with shareholders,
board of directors, the Remuneration Committee or relevant wage and
salary administration systems and regulations formulated by the actual
wages and salaries paid to employees. Tax authorities on reasonable wages
and salaries of recognition, can grasp the following principles: ª¥
(A) of the enterprises to formulate a more standardized system of wage
and salary workers; ª¥
(B) Enterprise System set of wages and salaries consistent with industry
and regional level;
ª¥ (3) the enterprise in a certain period of wage and salary payments are
relatively fixed, wage and salary adjustment is carried out in order; ª¥
(4) business real wage and salary payments have been fulfilled acco rding
to personal income tax withholding obligations; ª¥
(E) the arrangements for wage and salary, not to reduce or avoid taxes
for the purpose.
Necessary to point out is that if businesses do not withhold income tax,
the corresponding wages and salaries shall not be deductible.
3, "2008 Business Enterprise Income Tax Questions" of 10:
"Corporate pre-tax deductions from wages is a necessary condition
for business and staff office or employment relationship between,
according to the relevant provisions of labor law, occupation or
employment relationship between the judge based enterprises and their
employees sign a written labor contract shall be reported to the local
labor department for the record. "Accordingly, it can be understood
as business and employment in the labor department if no record, not its
pre-tax deduction of wages and salaries?
A: "Labour and Social Security on the establishment of labor and
employment notice filing system" (BMA [2006] 46) The second article ,
"Since 2007, our country according to law all employers to employ
workers formed a labor relationship should be to register the land above
the county level labor and social security department in labor and
employment for the record. "Qingdao" labor contract online
record management approach "(Green BMA [2007] 54) The third
article," the employer and the labor enter into, change, renewal,
discharge, termination of labor contracts should be filed online in
accordance with this approach. "Therefore, enterprises should sign a
written labor contract with its employees and reported by the labor
department for the record, reasonable wages and salaries to their pre-tax
deduction .
4, "Qingdao total budget for supervision of Wage Administrative
Measures" (Green SAC [2009] No. 60), article XX provides:
"audit opinion should be regarded as reasonable wages for the record
spending and tax departments of the tax law may be tax deductible .
"which provides that mean more than the record for the total amount
of wage expenditure (for supervision of SASAC Enterprises) are not
allowed tax deduction?
A: "The State Administration of Taxation on corporate deductions
from wages and salaries and employee benefits issues noti ce" (Guo
Shui Han ¡²2009¡³ 3) The second article, "" implementation of
the Ordinance, "the 40th, 41, 42 alleged The 'total wages and
salaries', is an enterprise in accordance with the provisions of this
notice the first actual payment of the sum of wage and salary, not
including corporate employee benefits, employee education expenses, union
funds and pension insurance, medical insurance, unemployment insurance,
work injury insurance, maternity insurance and other social insurance and
housing fund. is the nature of state-owned enterprises, the wage and
salary shall not exceed the limit given the amount of the relevant
government departments; the excess shall not be included in the total
wage and salary enterprises, nor in the calculation of amount of taxable
income and deductions. "Therefore, to fulfill the responsibilities
of investor and assets at state-owned and state holding enterprises and
assets at more than the total wage expenditure audit record shall not be
deductible.
5, in the first three quarters of corporate income tax returns reporting
zero or only in very small part of the tax declaration, most of the taxes
paid at year end settlement in the declaration, the enterprises that do
not follow the behavior of the actual situation in the treatment of
prepaid income tax ?
A: "The State Administration of Taxation on corporate income tax
prepayment notice the work" (Guo Shui Han ¡²2009¡³ 34) The first
article "the" PRC Enterprise Income Tax Law "and its
implementation regulations, enterprise income tax shall be in accordance
with the monthly or a quarter of the actual amount of profits paid in
advance; monthly or quarterly in accordance with the actual amount of
profits paid in advance are difficult, can follow the previous tax year
taxable income of the average amount of monthly or quarterly prepaid, or
recognized by the tax authorities in accordance with other prepayment
approach. "reporting on the failure to advance corporate income tax
provisions, according to the behavior of fabricating tax basis, according
to" The People's Republic of China on Tax Collection and
Administration Law "and its Implementing Rules of the relevant
provisions of the processing.
6, domestic-funded enterprises in accordance with an agreement with RMB
dollar purchase of the commission paid to foreign, can not get the
invoice, only banks purchase of foreign exchange certificates issued by
the RMB, whether the original credentials as a tax deduction?
A: "The People's Republic of China Enterprise Income Tax,"
Article VIII "actually occurred and to obtain business-related
income, reasonable expenses, including costs, expenses, taxes, losses and
other expenses permitted to be deducted income tax." According to
"People's Republic of invoice management approach" fourth 12
"on the state-owned financial, telecommunications, railways, civil
aviation, road and water transport, and other units of professional
invoices, or by the State Administration of Taxation, State
Administration of Taxation provinces, autonomous regions and
municipalities Branch approval, can the relevant competent departments by
the State Council or provincial, autonomous regions and municipalities
the authority to self-manage. "provisions, with the current banking
professional bills for the time being does not include Tax Affairs
Institution invoice management of the actual situation, such as the
enterprise can provide adequate and appropriate credentials to prove
their business actually happened, then the commission can be paid pre-tax
deduction.
7, enterprises (non-property companies) and other businesses or
individuals of water, electricity, can not get water, electricity
invoices to both sides of the lease contract, electricity and water
company issued to the Lessor a copy of the original invoice hydropower,
by mutual recognized water, electricity and other evidence alone
division, will truly be tax deductible?
A: According to the relevant provisions of VAT administration, the kind
of behavior is the lessor resell utilities, should be invoiced.
Therefore, the Lessee shall be under the leasing contract, water,
electricity and rental side split single invoice and other appropriate
evidence sufficient deductions. Otherwise, no tax deduction.
8, for personal use during business travel of staff is included in
entertainment expenses for meals or travel expenses, meals and
entertainment expenses to be the difference?
A: The business is the hospitality business activitie s for the production
of the necessary and reasonable expenses of hospitality expenses, in
accordance with the relevant provisions of tax deduction, but not all
meals are all entertainment expenses. Taken primarily from the causes,
nature, purpose, use, distinguish between objects and so on for
entertaining customers as entertainment expenses for meals should be
handled, not included in other items decomposition.
9, corporate investors will provide their vehicles free of charge to
businesses to use, place the cost of gas, tolls and other expenses can be
deducted pre-tax?
A: "The People's Republic of China Enterprise Income Tax,"
Article VIII "actually occurred and to obtain business-related
income, reasonable expenses, including costs, expenses, taxes, losses and
other expenses permitted to be deducted income tax." Accordingly,
companies in the calculation of taxable income may be deducted for costs,
expenses, taxes, losses and other expenses should be the enterprise
itself occurred, rather than corporate investors to happen, so
"public private car" occurs, such as gasoline , tolls and other
expenses in the calculation of taxable income shall be deducted.
10, a corporate tax write-off did not apply for registration, but has
canceled registration, whether the taxpayer still pursue the original
business corporate income tax?
A: "The People's Republic of China Company Law" Diershitiao
provides that "shareholders of the Company shall comply with laws,
administrative regulations and articles of association, according to the
exercise of shareholder rights, not abuse the right to damage the
company's shareholders or other shareholders; not abuse the independent
corporate status and shareholder limited liability damage the interests
of creditors of the company.
Shareholders abuse the rights of shareholders or other shareholders to
the company losses, it shall be liable for compensation.
Misuse of corporate shareholders and shareholder limited liability
independent status, to avoid debt, serious damage to the interests of
creditors of the company shall be jointly and severally liable to the
company's debt. "Accordingly, as its abuse of corporate
shareholders, the independent shareholders of limited liability status
and be written off does not pay corporate income tax, the tax authorities
may apply to the court of its shareholders, jointly and severally liable.
11, corporate income tax levy approved total taxable income within the
meaning of specific include?
A: "The People's Republic of China Enterprise Income Tax Law"
Article VI "Enterprise monetary and non-monetary forms of income
from various sources, for the total revenue. Including:
(A) income from selling goods;
(B) to provide services income;
(C) income from transferring property;
(D) Dividends, bonuses and other equity investment gains;
(E) Interest income;
(F) rental income;
(7) royalty income;
(H) The tax;
(9) other income. "
Therefore, the total amount approved for collection of taxable income
shall include the revenue, but excluding non-taxable income and tax-free
income.
12, a cell transformation process, the Government commissioned the
"Development and Construction Co., a" relocation and demolition
companies signed the agreement, allocation of compensation fee,
relocation of enterprises to obtain the compensation is in accordance
with Guo Shui Han [2009] No. 118 for processing?
A: According to "State Administration of Taxation on corporate
relocation policy or disposal of the enterprise income tax treatment of
income of the notice" (Guo Shui Han [2009] No. 118) of the relevant
provisions of the act as its removal is carried out by government policy
to move The Government moved to provide file, notice, the Go vernment's
policy to determine the total amount of relocation compensation and in -
kind income such as compensation and sufficient appropriate evidence; and
"Development and Construction Co., a" pay compensation to the
relocation of businesses from the government, the relocation of
enterprises in accordance with the "State Administration of Taxation
on corporate relocation policy or disposal of the enterprise income tax
treatment of income of the notice" (Guo Shui Han [2009] No. 118) of
the relevant regulations of the enterprise income tax treatment.
13, the difference between advertising and other businesses to pay sales
tax, will be a sub-contract part of the business to a subordinate branch,
in accordance with relevant provisions of the Corporation in full out of
business income, the difference between the payment of business taxes;
branch out on the full amount of business sub- income, sales tax paid in
full. Year-end summary report business income tax, resulting in the
amount of duplicate sub-branch charged to revenue, and advertising,
hospitality and other net base, shall we do?
A: The "regional business enterprise income tax levied Summary
Interim Measures" (Guo Shui Fa ¡²2008¡³ 28) under Article
enterprises "unified computing, hierarchical management, local pre-
paid, aggregate liquidation, the financial transfer pool" corporate
income tax collection management. Article IV provides that "uniform
terms, refers to the calculation of head office, including corporate-
owned Unity does not have legal status in various business institutions,
establishments, including all taxable income the amount of tax."
Accordingly, the total score in the calculation of payment institutions
enterprise income tax, the income of subsidiaries aggregated to the total
body, calculated publicity campaign expenses, entertainment expenses are
recognized in the total income of institutions, based on the formation of
double counting will not.
14, corporate canteens for internal accounting, funded by the financial
sector in the schedule of employee benefit from the allocation, whether
it actually occurred can be used as tax deductions for employee benefits?
A: "The State Administration of Taxation on corporate deductions
from wages and salaries and employee benefits issues notice" (Guo
Shui Han ¡²2009¡³ 3) The third article of the enterprise employee
benefits, including the cafeteria and other collective welfare department
equipment, facilities and maintenance costs and the welfare department
staff wages and salaries, social insurance, housing provident funds,
labor and financial subsidies canteen. Enterprises are equipped with the
staff canteen business benefits departments of equipment, facilities and
maintenance costs and staff wages and salaries, social insurance, housing
provident funds, labor and subsidized canteen expenses charged to belong
to the scope of employee benefit , can be pre-tax deduction in the tax
law.
15, "Enterprise Income Tax Law of the implementation of
regulations" are not taxable income in the "financial
provision" means "to include budget management, public
institutions, social organizations allocated funds." If the
financial institution receiving the funds allocated by other units it can
be used as non-taxable income?
A: whether it is not taxable income need to review funding sources and
channels, if necessary, issued by the Financial sector sources of funding
to prove. If unit can provide evidence of sufficient financial
allocations are appropriate evidence, you can not taxed as income, or can
not serve as non-taxable income, taxable income should be incorporated
into the enterprise income tax.
16, allocation of financial resources did not seek interest income is
taxed corporate income tax?
A: "The People's Republic of China Enterprise Income Tax Law
Implementation Regulations," Article 6 provides that
"Enterprise Income Tax Law Article VII (a), the term financial
provision is included in budget management at all levels of the
institutions and social groups organizations allocated funds, but the
State Department and the State Council financial, tax authorities, except
as otherwise provided. "tax is clearly a financial allocation itself
as a non-taxable income, financial allocations for interest derived from
the total income and other income should be incorporated into the
collection of enterprise income tax.
However, according to "Ministry of Finance State Administration of
Taxation on corporate income tax non-profit organizations tax-exempt
income Issues" (Cai Shui [2009] No. 122) provides,
Non-profit organizations are not taxable income and tax -free income for
the breeding of bank deposit interest income tax -free income
17, institutions, social organizations and other units are still in
accordance with the "apportionment method" confirm the cost of
expenses?
A: institutions, social groups and other units should be in accordance
with the "State Administration of Taxation on <The People's
Republic of China enterprise income tax return the year> Supplementary
Notice" (Guo Shui Han ¡²2008¡³ 1081) the relevant provisions of the
calculation of reported cost. If you can not accurately calculate the
cost may be tax deductible, can be used in accordance with the total
amount of taxable income to income in proportion to the amount of pre-tax
deduction.
18, businesses and schools cooperation agreement entered into practice,
enterprises paid internships allow students to pre -tax deduction? If
allowed to be deducted, whether the calculation of the "three
fee" basis?
A: The business tax deductions for compensation paid student internship
issues, the Ministry of Finance, State Administration of Taxation before
the new rules do not, can temporarily prepay "the Ministry of
Finance State Administration of Taxation on corporate income tax paid
student internship remuneration policy issues related to notice" (
Tax ¡²2006¡³ 107), "Corporate tax deductions for compensation paid
interns management approach" (Guo Shui Fa ¡²2007¡³ 42) regulations
and other documents. But the practice does not include wages paid
payroll, not as a calculating employee benefits, union funds, education
funds basis.
19, Enterprise for Employment in staff remuneration paid, whether to
allow pre-tax deduction? If allowed to be deducted, whether as a
provision for the "three fee" basis?
A: The business Employment in retirees, Tuiyang staff should sign a
"labor agreement", the payment of reasonable remuneration can
be truly tax deductible. But the company paid to Employment in staff
remuneration is not included in total wages and salaries, not as a
calculating employee benefits, union funds, education funds basis.
20. Unable to obtain a branch how to calculate the allocation table to
pay corporate income tax?
A: According to "State Administration of Taxation on regional
business enterprise income tax collection and management summary of the
Issues" (Guo Shui Han ¡²2008¡³ 747) The first article dealt with a
written request for the competent tax authority shall order the head of
head office to provide tax deadline section allocation table, provided
overdue, should be local enterprise income tax.
21, an enterprise equity investment loss, the period should be deducted
in the event of, or equity investment in the transfer of 6 years after
the year one-time deduction?
A: The "pre-tax net loss of enterprise assets management
approach" (Guo Shui Fa ¡²2009¡³ 88) Article provides that "an
enterprise of the loss of assets, should be confirmed by the actual tax
regulations or the actual declaration of the year charged, not earlier or
less delay. "Accordingly, an enterprise equity investment losses,
should be deducted in the event of current.
22, on the placement of the disabled to obtain the VAT refund, whether
the enterprise should be incorporated into the taxable income of income
tax?
A: "Ministry of Finance State Administration of Taxation on
financial capital administrative fees government fund corporate income
tax policy issues related to notice" (Tax ¡¾2008¡¿ 151) Article
Second provides that "enterprises to obtain finance by the State
Council, special-use provisions of the tax authorities and approved by
the State coffers, and granted as a non-taxable income, taxable income in
the calculation of the amount deducted from the total revenue.
"" Ministry of Finance State Administration of Taxation Tax on
the promotion of employment for the disabled Notice of preferential
policies "(Cai Shui [2007] 92) the limit is to be used in value-
added tax concessions provided by the Ministry of Finance, State
Administration of Taxation and the special use approved by the State
Council. Therefore, the company limits placement of the disabled to
obtain VAT refund, it should be as non-taxable income, taxable income in
the calculation of the amount deducted from the total revenue.
23 heating heating Facilities Construction companies char ge time, setting
out the project for the heating network access fees, administrative fees
can not levy a corporate income tax?
A: "Ministry of Finance State Administration of Taxation on
financial capital administrative fees government fund corporate income
tax policy issues of notice" (Tax ¡¾2008¡¿ 151) the provisions of
Article Third, "to the enterprise in accordance with laws,
regulations and the State Council relevant provisions of the finance
charge and turned over to the government funds and administrative fees,
grant a non-taxable income, in fiscal year paid in the calculation of
taxable income amount deducted from the total income; not turned over to
the finance section, shall not be total revenue minus. "Accordingly,
the heating business in accordance with the relevant provisions of the
Construction of the Facilities charge fees for heating can be used as
non-taxable income, in fiscal year paid in the calculation of taxable
income and deducted from the total income; not turned over to the finance
section, shall not be deducted from total income.
24, corporate issuance in 2009 of 10-12 months in 2008 the wage arrears,
how to deal with specific deduction in what year?
A: "The State Administration of Taxation on corporate deductions
from wages and salaries and employee benefits issues notice" (Guo
Shui Han ¡²2009¡³ 3) Article I, "" implementation of the
Ordinance "third 14 called" reasonable wages and salaries,
" an enterprise in accordance with the shareholders, board of
directors, the Remuneration Committee or the relevant regulatory bodies
to formulate the provisions of the wage and salary system, the actual
wages and salaries paid to employees. "Therefore, enterprises can
only deduct the actual payment of the annual wages and salaries. But
companies such as the final settlement before the end of the year
remitted payment of wages has been accrued, may be deducted in the year
remitted.
25, real estate development company completed sales of products not made
in advance receivables, according to State Administration of Taxation
¡¾2009¡¿ 31 file should be recognized as sales revenue, how to fill in
the annual declaration form?
A: According to the State Administration of Taxation ¡¾2009¡¿ 31, as
stipulated in the real estate business sales are not completed
development of products made by Yu Shoukuan, if signed, "real estate
sales contract" or "real estate sale contract," are not
completed development of products sales, such as provision for three
charges hospitality business base.
Filling method:
The first step when obtaining Yu Shoukuan:
Achieved when the annual pre-tax income in accordance with the provisions
of the projected profit margin calculated fill line 52 of Schedule 3
paragraph 3. Accounting recognition of Yu Shoukuan calculated as the
basis for calculating the year deductible entertainment expenses and
publicity costs fill out wide line 40 of Schedule 3 in column 4 and
specified "pre-calculated net of the amount of money."
The second step Yu Shoukuan sales income carried forward:
Completion of the annual accounting will be carried forward for the Yu
Shoukuan sales, has been carried forward in accordance with current tax
regulations in accordance with pre-tax income margin multiplied by the
applicable tax to fill line 52 of Schedule 3 in column 4. At the same
time, should have been carried over from the pre -sale revenue will be
calculated on the basis of not corresponding to calculate the deductible
costs of business entertainment spending and wide publicity to fill out
line 40 of Schedule 3 paragraph 3 and specified "pre -income carried
forward the amount has been deducted early "to avoid duplication of
pre-sale revenue included in the base caused by repeated deduction.
26, relocatees resettlement in the local real estate development
projects, the demolition of the former tenants by the Government,
compensation measures shall be part of the area without paying the
housing fund, the excess should be required to pay the housing fund, in
which case, the Housing the income of real estate development companies
on how to confirm? How should the costs be deducted?
A: The relocation compensation and housing compensation can be used, you
can also use monetary compensation. For the real estate business, if the
relocatees choose currency compensation, the expenses as
"compensation for demolition" in the land development costs
included in cost; if selected relocatees resettled housing compensation,
the compensation of houses should be regarded as external sales, the
equivalent of being evicted with the real estate finance company to pay
monetary compensation to purchase real estate business houses should be
treated as sales of its fair value or by reference to the same period in
the same housing market prices, while the same period shall be in
accordance with the similar housing costs that are treated as cost of
sales. In addition, make sure the land cost in the "relocation
compensation expenses", that is similar over the same period at fair
value or the amount of housing market prices in order to "relocation
compensation fee" included in development costs in the form of land
cost.
Example: A real estate business relocatees resettled 5,000 square meters,
the market price of 8,000 yuan, the cost of 200 million yuan of land,
construction and other development costs 80 million yuan, the total area
of 80,000 square meters available for sale.
Relocation compensation and expenses: 5000 * 8000 = 40 million yuan
Regarded as sales income: 5000 * 8000 = 40 million yuan
Unit area can be sold tax cost = (200 000 000 +8000 10 000 +4000 10 000)
/ 80 000 square meters = 4,000 yuan / m
Treated as cost of sales: 4000 * 5000 = 20 million yuan
Regarded as the proceeds of sale :4000-2000 = 20 million yuan
Recognized in the period deemed necessary in the demolition of the sales
proceeds 20 million yuan.
27, State Administration of Taxation [2009] No. 31, which provides for a
package engineering is not the final settlement without the full amount
of invoice processing, in that the premise of full information, the
invoice amount is less than the withholding, but can not exceed the total
amount of the contract 10%. Before the introduction of a package in the
project document did not apply for settlement without the full amount of
the final invoice will be handled? How to define the information
sufficient?
A: According to the State Administration of Taxation ¡¾2009¡¿ 31,
document 32, enterprise 2009 final settlement, the accrued cost of the
project according to regulations.
Withholding for projects included in the annual report sales net of
costs, should provide a package of formal contracts, certificates of
completion, final acceptance or delivery of that use that, the package
works project budget book and budget adjustments and other relevant
certificates.
28, How to identify product development has been put into use?
A: "The State Administration of Taxation on real estate companies to
develop products to confirm completion of the standard conditions for tax
approval" (Guoshuihan ¡¾2009¡¿ 342 ºÅ) provides that "under
the" State Administration of Taxation on real estate development
business enterprise income tax Issues "(Guo S hui Fa [2009] No. 31)
provides the spirit of the real estate development business construction,
development of product development projects regardless of whether the
quality of inspection and acceptance by, or whether the process was
completed (completed) for the record, and the final accounting
procedures, when the development of products put into use shall be deemed
to have been completed. real estate development companies should be
required to develop products and timely settlement costs and calculated
after tax to pre-development of products sold by the actual gross margin
achieved in the amount of income, while the actual gross amount of
product development with the corresponding amount of the difference
between the expected gross profit, included in current year (completion
year) the taxable income.
Product development put into use is the commencement of development of
real estate development business product delivery process (including the
admission procedure) or has begun to actually put into use. &q uot;
29, an enterprise which could cost as a business research and development
costs plus pre-tax deduction?
A: According to "Corporate research and development expenses tax
deduction management (tentative)" (Guo Shui Fa ¡²2008¡³ 116) Article
IV, enterprises engaged in "support of national key high-tech
areas" and the National Development and Reform Commission and other
departments announced "The current priority to the development of
high-tech industries key field guide (2007)" provides research and
development project activities in a tax year following expenses actually
incurred, allowed calculation of taxable income in the amount of
additional dollars to implement in accordance with the provisions of
Less:
(1) new product design fees, development fees and new technological
process R & D activities and technical books and materials directly
related to costs, data translation.
(2) engaged in R & D activities in the direct consumption of
materials, fuel and power costs.
(3) In-service personnel directly engaged in R & D wages, salaries,
bonuses, allowances, subsidies.
(4) dedicated to research and development activities, apparatus,
equipment depreciation costs, or lease.
(5) software dedicated to R & D activities, patents, non-patent
technology, amortization of intangible assets.
(6) dedicated to the middle of testing and trial production of molds,
process and equipment development and manufacturing costs.
(7) exploration and development technology, field test fee.
(8) R & D results of the demonstration, evaluation, inspection fees.
Financial accounting in accordance with the following research and
development costs caliber Guiji additional deduction shall not be
implemented:
(1) Corporate R & D personnel serving social insurance, housing
provident funds and labor costs, and external R & D labor costs.
(2) R & D activities, housing for depreciation or leasing costs, as
well as apparatus, equipment, housing and related operation and
maintenance of fixed assets, maintenance expenses. R & D facilities
dedicated to non-automotive means of transport.
(3) for intermediate testing and trial production of equipment adjustment
and inspection fees, samples and acquisition of general test methods,
inspection fees, trial products.
(4) R & D results of the assessment and application of intellectual
property fees, registration fees, agent's fees and costs.
(5) R & D activities directly related to other expenses, including
conference fees, travel expenses, office expenses, foreign affairs
expenses, R & D personnel training fees, training fees, expert
consulting fees, insurance, high technology research and development
costs.
(6) additional deduction of research and development costs, the firm R
& D personnel directly engaged in research and development activities
that serving officers, not including external professional and technical
personnel as well as research and development activities to provide
direct service management.
30, non-profit organizations how to apply for to enjoy preferential
enterprise income tax?
A: According to "Ministry of Finance State Administration of
Taxation on corporate income tax non-profit organizations tax-exempt
income Issues" (Cai Shui [2009] 122), "Ministry of Finance
State Administration of Taxation on non-profit organizations, tax-free
qualification management Issues "(Cai Shui [2009] No. 123) provides
enterprise applications for non-profit organizations enjoy tax
concessions should be made tax-exempt status non-profit organization, the
specific operation is as follows:
¢Å non-profit organizations enjoy tax-exempt status of the application
process
Approved the establishment by the registration authority or registered
non-profit organizations, who meet the prescribed conditions, where
should the tax authority (district, municipal local tax) for tax-exempt
status application and submit required materials.
According to the provisions of administrative privileges on the following
registration by the provincial authorities approved the establishment or
registered non-profit organization, the tax authority in conjunction with
the joint examination and verification by the financial sector, and
regularly to the public. On the provincial level (including provincial)
or more registration authorities approved the establishment or registered
non-profit organization, the competent local taxation authorities for
approval, reported the local Inland Revenue Department, Qingdao, Qingdao
Municipal Local Taxation Bureau Qingdao Municipal Finance Bureau in
conjunction with the joint review confirmed and regularly to the public.
Non-profit organization tax-free status is valid for five years. Non-
profit organizations should be submitted within three months before the
expiry of the application for review, not to review an application or
review failed in its duty-free preferential status expires automatically
lapse.
¢Æ enjoy tax-exempt status for non-profit organizations, need to submit
the following information
¢Ù applications;
¢Ú institutions, social organizations, foundations, private non-
enterprise units in the articles of association or religious activities
of the management system;
¢Û tax registration certificate;
¢Ü non-profit organization registration certificate;
¢Ý the year prior to the application and use of sources of funds,
charitable activities and non-profit activities, detail the situation;
¢Þ the qualified intermediary before the application of forensic
accounting annual financial statements and audit reports;
¢ß registration authority issued by the institutions, social
organizations, foundations, private non-enterprise units for the previous
year's annual examination conclusions;
¢à finance and tax departments of other materials required.
The following non-profit organizations ¢Ç income tax-free income
¢Ù accept other units or individuals to donate the income;
¢Ú In addition to "The People's Republic of China Enterprise Income
Tax Law" financial provision in Article VII other than government
subsidy income, but not including the purchase of services due to income;
¢Û above in accordance with provincial civil affairs, finance department
under the charge of the contributions;
¢Ü not taxable income and tax-free income breeding of bank deposits;
¢Ý the Ministry of Finance, State Administration for Taxation of other
income.
¢È non-profit organization tax-exempt status to confirm the timing of
work
On the 2008, 2009 non-profit organization tax-exempt status to confirm,
the enterprise should in the end of February 2010 before the tax
authority to apply, the district municipal taxation authority of the
review in 20 working days after the announcement, Council required the
verification of , the tax authority examination and approval of Council
reported.
¢É obtain tax-exempt status of nonprofit organizations in accordance with
the provisions of the tax authority to apply for tax exemption
procedures, to obtain tax-exempt status of nonprofit organizations shall
enjoy the tax benefits in the actual annual rent to the competent
authorities for tax reduction and exemption for the record, the tax
authority in accordance with the tax relief program handled in accordance
with specific requirements, "on the issuance of" Enterprise
Income Tax data management projects for the record submitted to the
standard> of notice "(Green ¡²2009¡³ rent letter 7)
implementation.
The tax authority should be based on non-profit organizations to submit
tax returns and the relevant data, then meet the "Enterprise Income
Tax Law" and its "implementing regulations" and the
conditions of the relevant provisions of the income tax exemption, exempt
from enterprise income tax; had not found income tax-free conditions, and
pay enterprise income tax.

				
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posted:9/13/2010
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