1, taxable salary. Cai Shui [2006] 126, from July, 2006 1 day, the taxable salary was adjusted from the original 800 yuan (Northeast China 1200 yuan) to 1600 yuan, and the deduction standard of labor remuneration was still 800 yuan. After the merger of the two laws, the taxable wages were abolished, and a unified accounting method for domestic and foreign wages was formed. Article 38 of the implementation regulations of the new enterprise income tax law stipulates that "the reasonable wages and salaries of employees actually incurred by enterprises are allowed to be deducted before tax." In the current tax law, only foreign-invested enterprises, foreign enterprises and some high-tech enterprises can enjoy this policy. This clause expands the scope of full deduction of wages before tax. Of course, it mainly cancels the discriminatory provisions of pre-tax deduction of taxable wages for domestic enterprises, and avoids repeated taxation of employees' wages and salaries with the same income nature. The implementation date is 1, 2008.

2. Make up for the loss. It turns out that only the quarterly profits of foreign-funded enterprises can make up for the losses in previous years. Now the quarterly profit of domestic-funded enterprises can also make up for the losses of previous years, provided that the report issued by the intermediary agency or the inspection conclusion based on tax inspection.

The first line of the annual enterprise income tax return is "sales (business) income". The old table is main business income, while the new table includes main business income, other business income and deemed sales income. When calculating entertainment expenses and advertising expenses regarded as sales income, the enterprise will suffer without adding the base. Professor Hou said that the new form (discussion draft) in 2008 has changed again.

4. Changes in corporate income tax rate. In the past, quarterly profits of enterprises or profits of newly established enterprises in the middle of the year were converted into annual tax rates (18% for those less than or equal to 30,000 yuan, 27% for those less than or equal to 654.38+10,000 yuan, and 33% for those more than 654.38+10,000 yuan). Now we just need to directly multiply the profit by the corresponding tax rate, and we don't need to convert the adult profit to find the tax rate. Guo shui fa [2006] No.56, at present, after the merger of the two laws, the unified tax rate is 25%, the care tax rate is 15% and 20% (low-profit enterprises or high-tech enterprises), and the two preferential tax rates stipulated in the implementation rules are 15% and 20% respectively. Among them, the enterprises that can apply the preferential tax rate of 15% are limited to high-tech enterprises that need special support from the state; There are two kinds of enterprises that apply the preferential tax rate of 20%: one is a small and low-profit enterprise that meets the conditions; Second, non-resident enterprises that have not set up institutions or places in China, or non-resident enterprises that have set up institutions or places, but their income is not actually related to their institutions or places. Among the concepts mentioned in Article 2, it can be seen that it is an adjustment of withholding income tax in the old Income Tax Law of Foreign-funded Enterprises. In the past, the withholding income tax rate was 65,438+00%, but it has increased in the new law. From June 65438+1 October12008, don't be confused.

Small low-profit enterprises refer to: 1) manufacturing industry, with an annual taxable income of no more than 300,000 yuan, no more than 100 employees and total assets of no more than 30 million yuan; 2) For non-manufacturing industries, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed100,000 yuan.

5. In the past, the calculation bases of advertising fees, business promotion fees and business entertainment fees were two, but now they are one, that is, the first line of the annual tax return of enterprise income tax is "sales (business) income". At the same time, the advertising fee of clothing production enterprises (from June 2006 65438+1 October1) changed from 2% to 8%. (Guo Shui Fa [2006] 107), the pharmaceutical industry is 25%. (Guo Shui Fa [2005] No.21) Advertising fee. Over-proportion advertising fees can be carried forward to future years indefinitely. Specifically, 1. Taking into account the necessary advertising expenses of high-tech enterprises to promote new technologies, the advertising expenses of high-tech enterprises can be deducted according to the facts before tax; 2 grain liquor production enterprises do not belong to national encouraged production projects, and advertising fees shall not be deducted before tax; 3. The advertising expenses of general enterprises are deducted according to a certain proportion (including 2%, 8% and 25%) of the sales revenue of the current year, and the excess can be carried forward to the next year for deduction. After the merger of the two methods, the advertising fee and business promotion fee will be unified as 15%. More than the proportion of advertising expenses can be carried forward to the next year indefinitely.

6. The education expenditure changed from 1.5% to 2.5%. (Cai Shui [2006] No.88 document). Education funds, trade union funds and welfare funds are all based on taxable wages. Trade union funds are deducted before tax according to the payment voucher. If it is not paid, it cannot be deducted before tax. Education funds must now be paid by enterprises before they can be charged before tax, otherwise taxes will be increased if they have been paid. The new "General Financial Principles" does not allow the provision of welfare funds payable, and the 2008 tax law will be consistent with it. Specific treatment, 23 out of 35 questions were answered.

7. Investment income. The old declaration form needs to restore the investment income to pre-tax, and then find the tax rate difference to make up the tax. The new tax return is changed to not resume pre-tax, just fill in the columns directly according to the lines in the tax return. At the same time, if an enterprise suffers investment losses, the investment losses of that year can only be made up by the investment income of that year, and those that cannot be made up in that year can be made up indefinitely in the following years.

8. Development expenses for new products, new technologies and new processes. The pre-condition that the expenditure of the current year is increased by 10% over the previous year is no longer set for the enterprise's technology development fee plus deduction. Deduction before tax according to regulations 150%. If the deduction is insufficient in that year, it can be made up for five consecutive years. At the same time, for the developed instruments and equipment, the expenses below 300,000 yuan can be recorded in a lump sum, and those above 300,000 yuan can be accelerated depreciation (divided into double declining balance method and sum of years method). Caishui [2006] No.88

9. The public welfare disaster relief donations originally listed as "non-operating expenses" in the table are now listed separately, and the base has changed from the original income before tax adjustment to the income after tax adjustment. Since 2008, the base of charitable donations has been changed to the total accounting profit, and the proportion has been unified from 1.5% (financial and insurance enterprises), 3% (general), 10% (culture and art) and 100% (red, rural education, the poor and the poor) to 65438.

10. regarding the changes in the new general financial rules and new accounting standards, the biggest change is that the new general financial rules focus on financial management, such as the management of fund raising, investment and fund utilization. In the past, 5% surplus reserve-public welfare fund could be withdrawn, but now only 10% statutory surplus reserve is allowed. The new accounting standards focus on accounting and are specific confirmation and measurement. For example, the first-in-first-out method of canceling inventory issuance introduces new accounting subjects. Transactional financial assets replace short-term investments, and investments due on the holding date replace long-term bond investments and long-term equity investments. Intangible assets make it clear that goodwill cannot be managed as "intangible assets". The debit account of the eight impairment reserves is unified as "asset impairment loss". Among them, it is not allowed to adjust the account when the value of long-term assets is restored. Debt restructuring uses cash to pay off debts, and non-operating income-debt restructuring income replaces capital reserves-other capital reserves. Replace non-operating income-net income from disposal of fixed assets with non-cash assets to pay off debts.

1 1. The taxable income of the Inland Revenue Department was originally directly multiplied by 33% to pay taxes. Now, the taxable income of that year is incorporated into the taxable income of that year. If there is a loss, there is no need to pay taxes. If there is a profit, it can't be used to make up for the losses in previous years, but to pay taxes directly. When paying back the tax, the applicable tax rate is 18% (less than or equal to 30,000 yuan).

12, property tax. From June 5438+1 October1in 2006, immovable equipment attached to the real estate, such as fire fighting equipment, central air conditioning, drainage equipment, intelligent equipment, etc. , should be incorporated into the value of real estate, and property tax should be levied. Property tax should also be levied on underground buildings, civil air defense passages and other businesses. (Guo shui fa [2005] 173). 50% property tax is levied on real estate used for operating pure underground buildings.

13, stamp duty. From June 5438+1 October1day, 2006, stamp duty will be levied on the outsourced "fixed assets" that do not need to be installed or need to be installed in the "construction in progress" account, with the tax rate of 0.3‰. Dida Tax Fa [2005] 189. The stamp duty on the sale of commercial housing and the transfer of property rights by real estate development enterprises has changed from three ten thousandths to five ten thousandths. Caishui [2006]No. 162. Low-value consumables and capital reserve

14, land value-added tax. Cai Shui [2006] No.21,since March 2, 2006, individuals or units should pay land value-added tax when purchasing residential houses. Land value-added tax should be levied in full if the service life is less than 3 years. Land value-added tax will be halved in 3-5 years. Exemption from land value-added tax for more than 5 years. In the past, if it was operated by investment or cooperation, and * * * took risks, it was temporarily exempted from land value-added tax, and it was changed to land value-added tax as long as one party was a real estate development enterprise. Document Guo Shui Fa [2006] 187 on land value-added tax settlement. Dida Shui Han [2007] No.93 document.

15, business tax. Technology development, technical consultation, technical service and technology transfer are exempt from business tax. Among them, technology development and technology transfer business refers to the technology development and technology transfer business in the natural science field. At the same time, from June 5438+1 October 20061,if the taxable services and rental services provided to individuals or individual industrial and commercial households do not reach 3000 yuan, the business tax will be exempted (in the past, it was 2000 yuan). In 2007, two new tax reduction and exemption concessions were added: First, from June 1 day, 2006 to February 3 1 day, 2008, the logistics entities in colleges and universities operated student apartments, teacher apartments and canteens, provided logistics services for teaching in colleges and universities, and exempted the rent and service income from providing catering services for teachers and students. However, the business tax shall be levied according to the current regulations on the income from services such as rent obtained by social personnel. Second, individuals who donate real estate to others free of charge, including inheritance, inheritance disposal and other free gifts of real estate, can be exempted from business tax, but relevant certification materials should be provided.

16, VAT. If the general taxpayer cancels, the general taxpayer will become a small-scale taxpayer during the counseling period, and the input tax does not need to be transferred out, that is, the inventory does not need to be transferred out. At the same time, if there is a tax credit, there is no need to refund the tax, that is, neither levy nor refund. Goods consigned for more than 180 days without receiving the consignment note or payment for goods shall be regarded as sales and VAT shall be levied. Caishui [2005]No. 165

17, personal income tax. If an individual purchases a house for less than 5 years, individual income tax shall be levied on the basis of income from property transfer. Retirees who re-sign labor contracts or agreements can deduct 1600 yuan, and pay personal income tax according to the nine-level excessive progressive tax on wages and salaries. At the same time, "three fees" can also be accrued. The new regulations were implemented in 2008.

18, Guo Shui Fa [2006] 162, Provisions on Self-declaration of Individual Income Tax:

(1) The annual income exceeds 1.2 million yuan;

(2) Obtaining wages and salary income from two or more places in China;

(3) Income obtained from outside China;

(4) No withholding agent has obtained taxable income;

(5) Other circumstances stipulated by the State Council.

Recently, the newly promulgated Decision of Decree No.66 of the President of the People's Republic of China on Amending the Individual Income Tax Law came into effect on June 29, 2007, that is, Article 12 is amended as: "The specific measures for the collection, reduction and deferment of individual income tax on interest income from savings deposits shall be formulated by the State Council." It is now 5% of personal interest income.

19, preferential policies for laid-off workers, Dida Tax Fa [2006] No.42,

(1) Expand the range of people who enjoy preferential policies.

On the basis of laid-off workers from former state-owned enterprises, those who need to be resettled after the closure and bankruptcy of state-owned enterprises, and registered unemployed workers in other cities and towns who have been unemployed for more than 1 year, the scope of people who enjoy preferential tax policies for re-employment will be extended to laid-off workers from collective enterprises run by state-owned enterprises (that is, large collective enterprises run by factories).

(2) Improve the quota reduction and exemption standards.

The quota deduction standard for laid-off workers in enterprises is 4 800 yuan per person per year. Processing enterprises in employment service enterprises and small business entities with processing nature in street communities can only enjoy the preferential treatment of 2,000 yuan per person per year, but now they can enjoy the preferential treatment of 4 yuan per person per year, including 800 yuan urban construction tax, education surcharge, local education surcharge and enterprise income tax.

In the past, 30% of laid-off workers were exempted from business tax, urban construction tax and enterprise income tax with the approval of the tax bureau.

20. Business entertainment expenses: domestic-funded enterprises, the original annual net sales150,000 is less than 5‰, which is more than 3 ‰ of150,000; For foreign-funded enterprises, the original annual net sales150,000 is less than 5‰, and the annual net sales150,000 is less than 3 ‰; The total annual business income of less than 5 million yuan shall not exceed 10 ‰ of the total business income, and the total annual business income of more than 5 million yuan shall not exceed 5‰ of the total business income. After the merger of the two methods, the business entertainment expenses related to the business will be charged 50% before tax.

2 1. Change of travel and vessel tax, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Order No.46, see page p 132 of meeting materials on July 20th (name change, fee standard change).

22. With regard to the change of land use tax, the State Council Decree No.483 [2006] and Dalian Municipal Government issued document No.74 [2007], which will be implemented as of June 65438+ 10/(foreign-related tax change and fee standard change).

23. Supplementary Notice on the Use of Special VAT Invoice Guo Shui Fa [2007] 18

24. With regard to the calculation bases of advertising fees, business entertainment fees and business publicity fees of real estate development enterprises in the document Guo Shui Fa [2006] No.31,it should be noted that, except for the main business income and other business income, it should be regarded as the income received in advance from sales, and it should not be used as the accrual base of the three expenses before it is truly converted into income. The three expenses incurred before the first sales revenue can be carried forward to the next year for deduction, and the carry-forward period shall not exceed 3 tax years. At the same time, Guo Shui Fa [2003] No.83 is invalid.

25. The document Caishui [2006] 1 stipulates that this provision shall be implemented as of June 65438+ 10/day, 2006. During the period of enjoying the preferential policy of enterprise income tax relief, if the non-monetary assets accumulated from equity investors and their related parties exceed 25% of the registered capital, the newly established enterprise will no longer enjoy the preferential policy of enterprise income tax relief. For example, newly established independent accounting consulting enterprises are exempt from income tax from the first year to the second year as of the date of opening. Newly-established independent accounting transportation, post and telecommunications enterprises shall be exempted from income tax in the first year and levied enterprise income tax by half in the second year from the date of opening. Newly established independent accounting enterprises such as commerce, tourism, catering, education and culture may be exempted from enterprise income tax upon examination and approval by the competent tax authorities.

26. Notice on Preferential Policies for Promoting Employment of Disabled Persons Caishui [2007] No.92.

The specific limit for the annual refund of value-added tax or reduction of business tax for each disabled person actually placed shall be determined by the tax authorities at or above the county level according to six times the minimum wage standard approved by the people's government at the provincial level (including autonomous regions, municipalities directly under the Central Government and cities with separate plans) where the unit is located, but the maximum shall not exceed 35,000 yuan per person per year.

27. Notice on Handling Enterprise Income Tax from Policy Relocation of Enterprises (Caishui [2007] No.61)

For the policy relocation income obtained by enterprises, the enterprise income tax shall be handled in the following ways:

(1) If the relocated enterprise purchases and builds fixed assets and land (hereinafter referred to as fixed assets replacement) with the same or similar nature and use as before relocation, and carries out technical transformation or employee placement in accordance with the relocation regulations, the relocation income of the relocated enterprise is allowed to be deducted from the fixed assets replacement, technical transformation and employee placement expenses, and the balance is included in the taxable income of the enterprise.

(2) If an enterprise does not use relocation income to replace fixed assets or carry out technological transformation due to the change of production and operation direction, but uses relocation income to purchase other fixed assets or carry out other technological transformation projects, the relevant expenses can be deducted from the policy relocation income of the enterprise, and the balance can be included in the taxable income of the enterprise.

(3) If the relocated enterprise has no plans or project reports on the replacement of fixed assets, technological transformation or the purchase of other fixed assets, it shall add its relocation income to the sales income of all kinds of dismantled fixed assets, deduct the depreciation value and disposal expenses of all kinds of dismantled fixed assets, and count them into the taxable income of the enterprise in the current year to calculate and pay enterprise income tax.

(four) the fixed assets purchased by the relocation enterprise with the policy relocation income can be depreciated or sold in accordance with the current tax regulations, and deducted before the enterprise income tax.

(5) If the relocation income of the relocated enterprise is not included in the taxable income of the enterprise in the current year within five years from the second year of the planned relocation, and the relocation is completed within five years, the balance of the relocation income will be incorporated into the taxable income of the relocated enterprise in the current year and enterprise income tax will be paid.

28. Notice on Reducing the Export Tax Refund Rate of Some Commodities (Caishui [2007] No.90), the meeting material of July 20th, page 147.

29. "Reply on Tax Issues Related to Land Transfer without Land Use Right Certificate" (No.645, 2007), refer to the meeting material P 145 on July 20th.

30. Notice on Issues Related to the Deduction of VAT Input Tax on Taxpayers' Imported Goods (Guo [2007] No.350), please refer to the meeting materials on July 20th, P 130.

3 1. Changes in expenditure on major repairs of fixed assets. The Measures for Pre-tax Deduction of Enterprise Income Tax (Guo Shui Fa [2000] No.84) stipulates that "the repair expenses incurred reach more than 20% of the original value of fixed assets". One of the most substantial manifestations of the provisions of the new enterprise income tax law on the expenditure on major repairs of fixed assets lies in the reference to the word tax basis.

Compared with the current tax law, the new enterprise income tax defines the scope of major repair of fixed assets from a substantive point of view.

(a) the expenditure reached more than 50% of the fixed assets in tax basis;

(2) The service life of fixed assets is extended for more than 2 years after repair;

(3) The performance of the repaired fixed assets products has been substantially improved or the market sales price has been significantly improved, and the production cost has been significantly reduced;

(four) other circumstances that show that the performance of fixed assets has been substantially improved after repair and can bring economic benefits to the enterprise.

Tax basis refers to the book value of various accounting businesses of an enterprise after accounting treatment in accordance with tax laws rather than accounting regulations. With the extension of the service life of fixed assets, after considering the cost-benefit ratio, the repair expenditure is usually decreasing, and it is impossible to keep above 20% of the original value. Due to the special situation of depreciation of fixed assets, the repair cost is also a dynamic decreasing process, so the provisions in the new enterprise income tax law are more realistic and reasonable.

32. After the introduction of the new accounting standards, the accounting subjects changed (19 30 account changes).

1) "cash" reverts to "cash on hand" (cash in a narrow sense).

2) "Short-term investment" is changed to "tradable financial assets" and "available-for-sale financial products".

3) "Long-term debt investment" is changed to "held-to-maturity investment".

4) "Short-term investment impairment reserve" and "long-term equity investment impairment reserve" are merged into "held-to-maturity investment impairment reserve".

5) "Material Procurement" reverts to "Material Procurement".

6) Change "materials in transit" to "materials in transit".

7) Packages and low-value consumables are uniformly included in the accounting of "turnover materials".

8) Deferred income tax is divided into deferred income tax assets and deferred income tax liabilities.

9) "Short-term bonds payable" is changed to "transactional financial liabilities".

10) Cancel the subjects of "taxes payable" and "other payables" and change them to "taxes payable".

1 1) cancel the subjects of wages payable, welfare payable, trade union funds and employee education funds, and replace them with employee salaries payable.

12) "Other business expenses" was changed to "Other business expenses".

13) "main business taxes and surcharges" was changed to "business taxes and surcharges".

14) Cancel "operating expenses" and resume "sales expenses".

15) "Goodwill" is separated from intangible assets as a first-class subject.

16) "income tax" was changed to "income tax expense".

17) cancel "allowance receivable" and merge it into "other receivables"

18) Cancel "prepaid expenses" and "accrued expenses".

19) New investment real estate, R&D expenditure, accumulated amortization, unguaranteed residual value, stock in stock, gains and losses from changes in fair value, long-term receivables and unrealized financing income.