◎ Partner organizations are tax-owned camp settlement of non-small-scale profit-seeking enterprise reporting.
Since the beginning of the year 104, owned capital or partner organization partner partnership owned enterprises, for profit-seeking enterprise income tax junction (summary) operator, liquidation declared, should take half the entire annual amount of tax payable, not yet offset the deduction of withholding tax, calculated self-assess tax payable settlement before the declaration; and half of the balance after deduction of annual corporate income tax liability for its, as the resulting owned capital or partner profit comprehensive personal income tax, levied comprehensive The income tax and profit tax may not offset the career stage of comprehensive income or refund.
For example, if 104 annual taxable income of $ 500,000 a partnership owned, calculate the taxable amount of 80,005 yuan, its half namely 40,002 thousand five Bai yuan, after deduction of withholding tax has not yet offset the 2,000 5 hundred dollars, profit-seeking enterprise income tax payable amounted to 40,000 yuan; another of its annual taxable income tax payable 500,000 yuan deducted half thousand five Bai 40,002 yuan after the balance of 450,007 thousand five hundred dollars, as The resulting owned capital or partner's profit, should be a comprehensive report to the payment of income tax.
Further, said partnership owned enterprises 104 annual summary (clear) operator has been applied after the income tax law amendment act, reminding the close of business of the sole proprietorship is a small-scale, profit-seeking enterprise partnership organizations, to apply for summary (clear) when the count declared, should be in accordance Act amended the tax payable is paid after the half and then apply for the declaration. If no deadline to apply for the current period income accounts or liquidation income persons, the tax authorities will look up the information in accordance with the approved amount of income tax payable and tax calculation (calculation formula is: Tax payable = taxable income * tax rate approved * 1/2 - Not to offset the withholding tax)
