Recently, many enterprises have begun to calculate the year-end bonus. How should the individual income tax be confirmed when the individual gets the year-end bonus? First, annual one-time bonus: it refers to the one-time bonus paid to employees by withholding agents of administrative organs, enterprises and public institutions according to their annual economic benefits and comprehensive assessment of employees' annual work performance. Including year-end salary increase, annual salary system and performance-based pay system units according to the assessment of the annual salary and performance-based pay.
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The special year of 2020 has passed, and we have ushered in the brand New Year of 2021. There will be many, many things to do and many goals to accomplish at the beginning of the year. And for the financial person in charge of the company, the most need to know is what tax New Deal this year? What are the tax benefits? In this way, we can plan the operation and capital of the company at the beginning of the year.
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Vehicle purchase tax is a kind of tax levied on units and individuals who purchase specified vehicles in China. It is evolved from vehicle purchase surcharge. On December 29, 2018, the Seventh session of the Standing Committee of the 13th National People's Congress adopted the Vehicle Purchase Tax Law of the People's Republic of China. As of July 1, 2019.
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In the sales expense risk analysis of pharmaceutical enterprises (Part 1), we have talked about the main sources of expense notes of pharmaceutical enterprises at present, then we will take a look at the tax risks.
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Under the traditional marketing model, the sales expenses of pharmaceutical enterprises are always high. According to the data of listed pharmaceutical companies, the sales expenses of pharmaceutical manufacturers account for nearly 50% of the sales revenue, and some even reach 75% (Note: Some pharmaceutical companies only account for 10%-30% of the sales expenses, which is usually the result of a variety of business projects of listed companies. Pure pharmaceutical production and sales, the sales expenses will not be low, otherwise they will be eliminated by the market. Of course, exclusive wonder drugs do not need marketing, but domestic accounts for a small percentage). The state has been highly concerned about this phenomenon, and has taken a variety of measures to encourage pharmaceutical companies to squeeze out sales costs to reduce drug prices. A series of measures are being implemented, including procurement with quantity, crackdown on commercial bribery, and inspections of 77 pharmaceutical companies by the Ministry of Finance in 2019. The state wants to reduce drug prices, and pharmaceutical companies want to survive in the cruel competition. This i
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Although agricultural tax has retired from the stage of history, one item still remains today, which is tobacco leaf tax that we rarely come into contact with. How to calculate the input tax of tobacco leaf tax and value-added tax related to the purchase of tobacco leaf in agricultural products? Today, we will share with you:
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For a company, a shareholder shall pay individual income tax on interest, dividend and bonus when receiving dividends, and a shareholder shall pay individual income tax on income from property transfer when transferring the company's equity (or reducing the capital of the shareholder or liquidating the company). As for the partnership, the partners do not need to pay individual income tax on interest, dividends and bonuses when the partnership distributes dividends, but the partners shall pay individual income tax on the transfer of partnership property shares.
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In the part (1) about the impact of partners' transfer of partnership property shares on the tax burden, we have learned about the relevant provisions of the partnership law and the comparison between the property shares and the company's equity. Then we will continue to focus on the impact of the two tax links.
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Huanze Tax Agent Firm runs the Taxpayer Perspective column, which aims to let people understand what tax risks and tax obligations enterprises will face under some special circumstances through the perspective of taxpayers themselves, and how we should deal with these circumstances. Huan Ze is also honored to invite Mr. Xiong Zhen to write a special article for this column, hoping to give you inspiration. Next, let's take a look at the impact of partners' transfer of partnership property shares on the tax burden in the course of business operation.
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As for the accounting treatment of employment security funds for the disabled and VAT exemption for small and micro enterprises, our tax accountant firm is often asked by customers. Today we will make a presentation.
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