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歡迎訪軟銀財(cái)務(wù)官網(wǎng)
2024-7-23

What is my compay's taxes package(2)

Continue to our last topic, the company's taxes. Today we will introduce the company's enterprise income tax. 

Each quarter, companies pay enterprise income tax on the basis of the accounting profit. But that it doesn't mean the enterprise income tax's calculation is based on the accounting profit, no accounting profit then no enterprise income tax? Let us check.

Now the present enterprise income tax payment management is like that, each quarter the company prepays the enterprise income tax on the basis of accounting profit, after the year ending, the company's enterprise income tax will be settled on the basis of the company's taxable profit. 

So in fact the levied base of enterprise income tax is taxable profit. What is it? It is calculated according to the Chinese tax regulation. Certainly most of the tax regulation in revenue and cost & expense are as same as the accounting standards, just some expenses or costs, revenues recognization have some difference between the two profits. 

So it is the situation sometimes your company has no profit in accounting report, but still needs to pay enterprise income tax.


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