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.
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?
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.
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  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.
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.
The above is the relevant content introduced by Linyi bookkeeping and tax return company. To learn more, please visit the website: http://www.jiuxingkuaiji.com