Pre-tax deduction standard of social security expenses

Enterprise income tax regulates the profit distribution relationship between the state and enterprises, which is the premise and basis for dealing with other distribution relationships. 1. Pre-tax deduction standard for various expenses of enterprise income tax 1, business entertainment expenses-60% of the amount incurred, and shall not exceed 5 ‰ of income; 2. Advertising fee-65,438+05% of income, and the excess will be deducted in future years; 3. Employee welfare fee -65438+ 04% of total wages; 4.R&D expenses -65438+ 0.50% of the amount incurred; 5. Wages for the disabled-200% of the total wages; 6, staff education funds-2.5% of the total wages, the excess part carried forward after the annual deduction; 7. Charity donation -65438+ 02% of total profit; 8. Trade union funds-2% of total wages; 9. Unreasonable expenses-not deducted. II. The process of enterprise income tax declaration is roughly as follows: 1. Log in to the national tax website first (there may be different local websites in different regions, but the steps are mostly similar, so you can call the local tax department); 2. Click on the online tax return; 3. Enter the tax number, password and verification code of this enterprise; 4. Click online expansion; 5. Enter the online expansion interface and click I want to declare; 6. First, report the monthly financial statements (balance sheet and income statement); 7. After the declaration is successful, click I want to declare. In the left center of the interface, find the monthly (quarterly) declaration of enterprise income tax, click I want to declare, and download the income tax PDF document. 8. Fill in the data and click Submit. 3. How to calculate the partnership income tax 1? The partnership itself has no income tax, and its income is borne by the partners. 2. According to Article 6 of the Partnership Enterprise Law, "the income from production, operation and other income of a partnership enterprise shall be paid by the partners in accordance with the relevant tax regulations of the state" and Article 1, paragraph 2 of the Enterprise Income Tax Law, "This Law is not applicable to sole proprietorship enterprises and partnership enterprises", the partnership enterprise has no obligation to pay income tax, and its income shall be declared and paid by the partners in accordance with the relevant regulations. 3. The legal person partner of a limited partnership enterprise shall pay enterprise income tax on the income of the partnership enterprise. 4. The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Income Tax of Partners in Partnership Enterprises (Caishui [2008] 159) stipulates that the legal person partners of a limited partnership enterprise shall pay enterprise income tax on their income from the partnership enterprise. 5. The establishment of a partnership by an enterprise legal person should be an investment behavior for the enterprise legal person itself. Therefore, the income recognized as an enterprise legal person in a limited partnership enterprise should be reflected in the enterprise legal person income tax return as investment income and pay enterprise income tax. 6. The income of a partnership, whether distributed or not, shall be subject to income tax. The above notice stipulates that the operating income and other income generated by the partnership include the income distributed by the partnership to all partners and the income (profit) retained by the enterprise in the current year. Therefore, regardless of whether the income of the partnership is distributed to each partner, the income tax should be determined according to the rights and interests enjoyed by each partner. 7. The investment income of legal person partners cannot enjoy tax exemption. Article 26 of the Enterprise Income Tax Law stipulates that "income from dividends, bonuses and other equity investments between qualified resident enterprises" is tax-free income. Because the partnership enterprise does not belong to the category of "resident enterprise" defined by the enterprise income tax law, even if the equity investment income obtained from its foreign investment, the legal person partner cannot enjoy tax exemption. 8. Limitation of allocation and loss. Partners cannot distribute all profits to some partners through partnership agreement. If the partners of a partnership are legal persons or other organizations, the partners shall not use losses to offset profits when calculating enterprise income tax. I hope the above contents are helpful.

Legal objectivity:

People's Republic of China (PRC) enterprise income tax law

Article 8

Reasonable expenses related to income actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income.

People's Republic of China (PRC) enterprise income tax law

Article 20

The specific scope and standards of income and deduction as stipulated in this chapter and the specific measures for tax treatment of assets shall be formulated by the competent departments of finance and taxation of the State Council.