Can you elaborate on the general family tax return?

Legal analysis: ordinary families also have to pay taxes, but not all income has to pay taxes. As long as it is the income of the company, it should be taxed. Failure to pay taxes is illegal and will be investigated for corresponding responsibilities. All incoming business must be invoiced according to the regulations, and you must bear the responsibility if you don't open it. According to national laws and regulations, the sale of goods or the provision of labor services in China needs to pay taxes to the state, including value-added tax, enterprise income tax, river tax, additional tax on education fees, and five taxes of cities such as urban construction tax.

Legal basis: Enterprise Income Tax Law of People's Republic of China (PRC).

Article 5 Taxable income refers to the total income of an enterprise in each tax year, the balance after deducting non-taxable income, tax-free income, various deductions and allowed losses in previous years.

Article 6 The income in monetary form and non-monetary form obtained by an enterprise from various channels shall be the total income. Including:

(1) Revenue from the sale of commodities;

(2) Income from providing labor services;

(3) Income from property transfer;

(four) dividends, bonuses and other equity investment income;

(5) Interest income;

(6) Rental income;

(7) Royalty income;

(8) Receiving donation income;

(9) Other income.

Article 7 The following incomes in the total income are non-taxable income:

(1) financial allocation;

(2) Administrative fees and government funds collected according to law and incorporated into financial management;

(3) Other non-taxable income as stipulated by the State Council.

Article 8 Reasonable expenses related to income actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income.

Article 9 If the public welfare donation expenditure incurred by an enterprise is within 12% of the total annual profit, it may be deducted when calculating the taxable income; The part exceeding the total annual profit 12% is allowed to be deducted when calculating the taxable income within three years after carry-over.

Article 10 When calculating taxable income, the following expenses shall not be deducted:

(1) Dividends, bonuses and other equity investment income paid to investors;

(2) enterprise income tax;

(3) tax late fees;

(four) fines, fines and confiscation of property losses;

(5) Donation expenditures other than those specified in Article 9 of this Law;

(6) sponsorship expenditure;

(7) Unapproved reserve expenditure;

(eight) other expenses unrelated to income.

Article 11 The depreciation of fixed assets calculated by an enterprise according to regulations shall be deducted when calculating the taxable income.

The following fixed assets shall not be depreciated:

(1) Fixed assets other than houses and buildings that have not been put into use;

(2) Fixed assets leased in the form of operating lease;

(3) Fixed assets leased by means of financial leasing;

(4) Fixed assets that have been fully depreciated and still continue to be used;

(5) Fixed assets unrelated to business activities;

(6) Land separately priced and accounted for as fixed assets;

(seven) other fixed assets that cannot be deducted from depreciation.

Article 12 The amortization expenses of intangible assets calculated by an enterprise in accordance with regulations shall be deducted when calculating taxable income.

Amortization expense deduction shall not be calculated for the following intangible assets:

(1) Intangible assets whose self-development expenses have been deducted when calculating taxable income;

(2) Self-created goodwill;

(3) Intangible assets unrelated to business activities;

(4) Other intangible assets that cannot be deducted from amortization expenses.

Article 13 When calculating the taxable income, the following expenses incurred by the enterprise shall be regarded as long-term deferred expenses, which shall be amortized in accordance with the provisions and allowed to be deducted:

(1) Expenditure on the reconstruction of fully depreciated fixed assets;

(2) expenditure on renovation of rented fixed assets;

(3) Expenditure on major repairs of fixed assets;

(4) Other expenses that should be regarded as long-term deferred expenses.