New and high enterprise retreats the Zhang Wu processing of income tax
1, extraction
Borrow: ? Is alliance amine delayed?
Borrow: ? Income tax of?- of feng4huang2 Ao
2, pay tax
Borrow: ? feng4huang2 Ao? - - income tax
Borrow: ? Does write Chan?
3, finance returns duty
Borrow: Bank deposit
Borrow: Finance allowance income (specific what is special)
If retreat, is spend with the year before last year
Does 1. receive drawback money to borrow: ? of cut off from writes Chan? to borrow: Should pay duty fee- - should pay income tax.
2. carry forward borrows: Should hand in taxes- - should hand in income tax to borrow: Year profit and loss is adjusted previously
Borrow at the same time: Year profit and loss adjusts previously borrow: Profit allocation- - did not distribute profit
Does privilege of revenue of company of new and high technology have the state what?
Answer: (One) the company of new and high technology that the country needs to give aid to mainly, decrease collect; of enterprise income tax by the tax rate of 15%
(2) special economic zone and Shanghai Pudong new developed area are new the income that the company of new and high technology that create gains inside the area is regular derate enterprise income tax, it is to show pair of special economic zones and Shanghai Pudong new developed area are immanent on January 1, 2008 (contain) later the company of new and high technology that the country of the registration book that finish needs to give aid to mainly, in the gain that fetchs inside special economic zone and Shanghai Pudong new developed area, obtain brushstroke to produce management income place to belong to tax year to rise oneself, avoid the first year to the 2nd year impose enterprise income tax, impose enterprise income tax the 3rd year according to the halve of statutory tax rate of 25% to the 5th year.
New and high enterprise retreats the Zhang Wu processing of income tax, the cent collection of 3 settle accounts writes a law, whether were you remembered well at the heart, it is not difficult to remember, should using talent neatly is essential, master knowledge to depend on perseverance, understanding accountant information learns in the accountant hall.
