Knowledge of Economic Law for Intermediate Accountants: Pre-tax Deduction of Enterprise Income Tax

Enterprise income tax is also an important part of tax composition, and it is also a relatively important tax. Today, let's talk about the knowledge of enterprise income tax, and let's learn about it with Deep Space.

(I) Pre-tax deduction of enterprise income tax

When calculating the taxable amount of enterprise income tax, the types of pre-tax deduction include wages and salaries, three funds and social security, interest expenses, business entertainment expenses and advertising expenses, business publicity expenses, public welfare donation expenses and rental expenses, etc., all of which belong to the types of pre-tax deduction of enterprise income tax, but they are based on a certain proportion, and not all of them can be deducted in full.

(II) Case analysis

An enterprise is a high-tech enterprise supported by the state. Last year, it realized a total profit of 2 million yuan. Last year, it incurred 1.5 million yuan of non-operating expenses, paid 5, yuan of tax late fees to the tax authorities, paid 6, yuan of fines to the industrial and commercial administration departments, and paid 1.2 million yuan of non-advertising sponsorship expenses. Apart from these, there are no other tax adjustments.

Analysis:

1. This question mainly examines the knowledge points of pre-tax deduction of enterprise income tax

2. This enterprise is a high-tech enterprise, and it should collect enterprise income tax at the rate of 15%

3. Tax late fees, administrative fines and non-advertising sponsorship expenses are not allowed to be deducted before enterprise income tax

4. The enterprise income tax payable last year was = (in 2.