How do partnership enterprises do accounting? Can individual income tax be handled? Partnership enterprises pay individual income tax for financial dividends, etc. In each tax year, the balance of the family's total income after deducting costs, expenses and losses shall be the taxable income, and the individual income tax shall be calculated according to the taxable amount.
合伙企业如何做账纳税，如果是广州企业，可以直接找代理记账公司帮忙哦。
How to make account and pay tax for partnership? If it's a Guangzhou enterprise, you can directly find a bookkeeping agency to help.
问:你好，咨询一下，合伙企业生产经营收入在计算所得税时，如账面利润10万元，计算时以10万元- 2.4万元= 7.6万元乘以投资者投资比例乘以适用税率减速计算?
How do you do? For example, when calculating the income tax of the partnership's production and operation income, if the book profit is 100000 yuan, it will be calculated by 100000 yuan - 24000 yuan = 76000 yuan multiplied by the investor's investment proportion multiplied by the applicable tax rate?
答:根据财政部、税务局关于打印和分发“个人投资者的个人独资企业和合伙企业征收个人所得税监管”循环5规定:个人独资企业的投资人以生产经营总收入为应纳税所得额;投资者应当按照合伙企业的生产经营收入总额和合伙协议约定的分配比例确定应纳税所得额。合伙协议未规定分配比例的，每个投资者的应纳税所得额，按照生产经营收入总额和合伙人平均人数计算。前款所说的生产经营所得，包括企业分配给个人投资者的所得和企业留用的当年的所得(利润)。第六条实行税务稽查办法的，其生产、经营所得，比照《个体工商户个人所得税计算办法(试行)》的规定办理。投资者费用的扣除标准，由省、自治区、直辖市税务局参照个人所得税法“工资、薪金所得”项下的费用扣除标准确定。
Answer: according to the circular 5 provisions of the Ministry of Finance and the State Administration of Taxation on printing and distributing the "supervision on individual income tax levied by individual investors' sole proprietorship and partnership enterprises": the total income of production and operation of the sole proprietorship enterprise is the taxable income; The investor shall determine the amount of taxable income in accordance with the total amount of production and operation income of the partnership and the distribution proportion agreed in the partnership agreement. If the partnership agreement does not stipulate the distribution proportion, the taxable income of each investor shall be calculated according to the total amount of production and operation income and the average number of partners. The income from production and operation mentioned in the preceding paragraph includes the income distributed by the enterprise to individual investors and the income (profit) of the year retained by the enterprise. Article 6 in the case of tax inspection, the income from production and business operations shall be handled in accordance with the provisions of the measures for the calculation of individual income tax of individual industrial and commercial households (for Trial Implementation). The deduction standard of investors' expenses shall be determined by the tax bureaus of provinces, autonomous regions and municipalities directly under the central government with reference to the deduction standard of expenses under the item "income from wages and salaries" of the individual income tax law.
税务总局《关于印发个体工商户个人所得税计算办法的通知》(国税[1997]58号)第3条43)规定每一纳税年度个人家庭收入总额扣除成本、费用和损失后的余额为应纳税所得额，按应纳税额计算个人所得税。
Article 3 43 of the Circular of the State Administration of Taxation on printing and distributing the calculation method of individual income tax for individual industrial and commercial households (Guo Shui [1997] No. 58) stipulates that the balance of the total amount of individual family income after deducting costs, expenses and losses in each tax year is the taxable income, and the individual income tax shall be calculated according to the taxable amount.
你的单位应该帐面利润100000元,已支付给投资者支付(如果投资者通常也得到工资),加上其他事项-根据投资者需要纳税调整项目的工资、薪金所得费用扣除标准(目前每年24000元的每个投资者),的基础上计算的应纳税所得额,分配比例,然后乘以合伙协议,对每个合伙人分别计算应纳税所得额，然后根据适用的税率减免算法，计算其个人所得税应纳税额。
Your unit should have a Book profit of 100000 yuan, which has been paid to the investor (if the investor usually gets the salary), plus other matters - the deduction standard of the salary and salary income expenses of the adjustment items according to the investor's needs (at present, each investor of 24000 yuan per year), based on the taxable income calculated, the distribution proportion, and then multiplied by the partnership agreement, For each partner, the taxable income shall be calculated separately, and then the individual income tax shall be calculated according to the applicable tax rate reduction algorithm.
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