hollister no brasil Calculating the amount of corp

Calculating the amount of corporate income tax


Preferential treatment should be adjusted by the amount of taxable income. Such as: W Enterprises, the annual transfer to the insurance company received the NCD 27,000 yuan; then: should be adjusted by the amount of taxable income would be it heaven and earth ring 27,000 yuan. ... ... (I) 3. Fixed asset rental fee. Enterprise according to production, management needs to be operating leases of leased fixed assets paid rental fee can be charged to tax. Leased under finance lease rental costs of fixed assets, through the So. The forefront of support can not be directly in the income tax. Interest payments on the lease fees,abercrombie paris, fees can be charged directly at the time of payment. 4. Provision for bad debts, doubtful debts, investment risk reserves and commodity price-cutting reserve. Companies to set aside financial sector by the various reserves, can be charged to tax, but any more than the state,ed hardy jeans, multi-column or write off the loss of more than violation of the provisions in the calculation of the amount of taxable income shall be adjusted by. Bad debts: the use of the competent tax authorities,abercrombie bruxelles, may be charged to tax; a Doubtful: limited to financial companies since the beginning of 1993 according to the balance of 6% o provision. Since 1994 an annual increase of 1 ‰, until the calendar year carry-over of bad debt reserve balance reaches 1% of the beginning until the loan balance, up 1 percent from the year since the beginning of change by 1% of outstanding loans, the implementation of the difference between the extraction. According to Ministry of Finance business words (1998), No. 302, % change to the difference between loan balance at the end of a 1% difference between the extraction. The formula is as follows: When should extract doubtful = the end of the loan balance × 1% a bad debt reserve balance on the end of the investment risk reserve: to conduct investment business enterprises, the balance of the annual investment in early extraction of 3 ‰ year-end balance of the reserve balance reaches 1% of investment, the implementation of the difference between the extraction. Commodity price-cutting reserve: only commercial enterprises,hollister no brasil, the balance of goods inventory by the end of 3 ~ 5 ‰ extraction. Such as: W Enterprises, this year's total loss of 860,000 yuan of bad debts, Then: should be adjusted by the amount of taxable income ... 863 220 = 340,000 yuan ... ... (J) ink Fujian Accounting / 1999/025. Enterprises to pay all fines, late fees, liquidated damages, losses and net fixed assets by asset part of the revaluation of fixed assets, the provision for depreciation or amortization, in the calculation of the amount of taxable income shall be adjusted by. Such as: w business,camisa abercrombie, this year in revaluation of fixed assets, provision for depreciation 69,000 yuan; then: should be adjusted taxable income = 8.5 +11.6 +6.9 = 270,000 yuan ... ... (K) Second, the calculation of taxable income and taxable income Taxable income = gross profit + count of items adjusted by the number of items reduced taxable income = taxable income X tax rate bearing precedent, W Enterprises 1998 annual taxable income = total profit + (A + B + C ten D + E + H + I + J + K) a (F + G) = 200 + (3.96 +64.8 +11.34 +10.11 +10 +2.7 +16.8 +34 +27) a (10 +51) = 200 +180.71-61 = 319.71 (million) amount of income tax: 319.71 × 33% = 105.5 (million) Third, the accounting treatment of corporate income tax law, corporate income tax,abercrombie outlet uk, on an annual basis, a monthly advance, or sub-quarter and year end settlement, Duotuishaobu. (1) month (quarter) report when the accounting entries made by: Income Tax Credit: a tax payable Tax payable (2) actually pay by: standing a due Income Tax Credit: bank deposits (3) year end transfer of profits by: year profit credit: Income tax (4) back last year income tax through: the distribution of profits a year earlier profit adjustment loans: bank deposits (5) pay corporate income tax return last year by: Bank Deposit Credit: profit distribution of a prior year adjustment of profits Author: Fujian Overseas Chinese Trust and Investment Corporation (Editor: Wang Fen)

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