What are the common questions about corporate taxation?

What are the common problems in corporate taxation? What are the common problems in corporate taxation? How to deal with corporate taxes

FAQ

? After the company is registered in the tax report，It’s time to start the normal monthly tax filing.。In the course of the company's operations，There will be many corporate tax issues，These are also some of the more common questions。

How to deal with these common problems will cause great financial trouble to the company.，Some companies use financial outsourcing companies，In some cases, the company handles its own finances.。Today let’s take a look at the common tax issues。 one、Salary 5,000 yuan

cost

When will the deduction standards start to be implemented?

According to the "Personal Income Tax Reductions for the Fourth Quarter of 2025 by the Ministry of Finance and the State Administration of Taxation"

cost

and Tax Rate Application Issues" (Finance and Taxation [2025] No. 98)，For taxpayers’ actual wages after October 1, 2025 (inclusive)、salary income，Subtract

cost

The uniform fee is 5,000 yuan/month.，And calculate the tax payable in accordance with the personal income tax rate table 1 attached to this notice。

two、From October 1 this year，For wage and salary income items, a basic deduction of RMB 5,000 is first implemented.

cost

standard，Does it refer to the wages actually paid after October 1?

According to the "Personal Income Tax Reductions for the Fourth Quarter of 2025 by the Ministry of Finance and the State Administration of Taxation"

cost

and Tax Rate Application Issues" (Finance and Taxation [2025] No. 98)，For taxpayers’ actual wages after October 1, 2025 (inclusive)、salary income，Subtract

cost

The uniform fee is 5,000 yuan/month.，And calculate the tax payable in accordance with the personal income tax rate table 1 attached to this notice。

three、The company will obtain high-tech enterprise qualification in 2025，2013Uncovered losses incurred in the year，What is the maximum carryover period allowed to be made up in subsequent years?

According to the "Announcement of the State Administration of Taxation on Issues Concerning the Treatment of Corporate Income Tax on Extending the Loss Carry-forward Compensation Period for High-tech Enterprises and Small and Medium-sized Technology-based Enterprises" (State Administration of Taxation Announcement No. 45 of 2025)，Enterprises that qualify as high-tech enterprises or technology-based small and medium-sized enterprises (hereinafter collectively referred to as "qualifications") as mentioned in Article 1 of the "Notice"，Uncovered losses incurred in the five years preceding the qualifying year，Refers to enterprises that are qualified in that year，Regardless of whether they are qualified or not in the first 5 years，Losses incurred that have not yet been fully compensated。

2025Qualified companies，Regardless of eligibility from 2013 to 2025，Its uncompensated losses from 2013 to 2025，are allowed to be carried forward to compensate for future years，The maximum carryover period is 10 years。2025Qualified enterprises in subsequent years，and so on，Carry forward losses to compensate for tax treatment。 Four、In the new personal income tax law，What does comprehensive income for personal income tax mean?

According to the "Decision of the Standing Committee of the National People's Congress on Amending the Individual Income Tax Law of the People's Republic of China" (Order of the President of the People's Republic of China No. 9)，The following personal income，Personal income tax should be paid：

1. salary、salary income；
2. Income from labor remuneration；
3. Income from royalties；
4. Royalty income；
5. operating income；
6. Interest、dividends、Dividend income；
7. Property rental income；
8. Proceeds from property transfer；
9. chance income。

Resident individuals obtain income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income)，Consolidated calculation of personal income tax by tax year；Non-resident individuals obtain income from Items 1 to 4 of the preceding paragraph，Calculate personal income tax on a monthly or itemized basis。The taxpayer obtains the income from Items 5 to 9 of the preceding paragraph，Individual income tax shall be calculated separately in accordance with the provisions of this Law。 five、To save energy、Are there vehicle and vessel tax incentives for vehicles and vessels using new energy?

According to the "Notice of the Ministry of Finance, the State Administration of Taxation, the Ministry of Industry and Information Technology, and the Ministry of Transport on the preferential policies for energy-saving and new energy vehicles and vessels to enjoy vehicle and vessel tax" (Finance and Taxation [2025] No. 74)，one、energy-saving cars，Reduce vehicle and vessel tax by half。

1. Energy-saving passenger cars that are subject to half the vehicle and vessel tax should meet the following standards at the same time：
2. Displacements licensed for sale in China are
3. 6Liters or below (including
4. 6liters) of fuel、Diesel passenger cars (including non-plug-in hybrid、Dual-fuel and dual-fuel passenger vehicles)；
5. Comprehensive operating conditions fuel consumption should meet the standards，specific

Require

See attachment 1。

1. Energy-saving commercial vehicles that are subject to a halved vehicle and vessel tax should also meet the following standards：
2. Natural gas licensed for sale in China、gasoline、Diesel light and heavy commercial vehicles (including non-plug-in hybrid、Dual-fuel and dual-fuel light and heavy commercial vehicles)；
3. burning gasoline、The fuel consumption of diesel light and heavy commercial vehicles under comprehensive operating conditions should comply with the standards，Please see the attachment for specific standards.
4. Annex 3。

two、For new energy vehicles and ships，Exemption from vehicle and vessel tax。

1. New energy vehicles that are exempt from vehicle and vessel tax refer to pure electric commercial vehicles、Plug-in (including range-extended) hybrid vehicles、Fuel cell commercial vehicle。Pure electric passenger cars and fuel cell passenger cars are not included in the scope of vehicle and vessel tax.，No vehicle or vessel tax is levied on it。
2. New energy vehicles exempted from vehicle and vessel tax should meet the following standards at the same time：
3. Pure electric commercial vehicles licensed for sale in China、Plug-in (including range-extended) hybrid vehicles、Fuel cell commercial vehicle；
4. Comply with new energy vehicle product technical standards，Please see Appendix 4 for specific standards.；
5. Passed special inspection of new energy vehicles，Comply with new energy vehicle standards，Please see Appendix 5 for specific standards.；
6. Product quality assurance of new energy vehicle manufacturers or imported new energy vehicle dealers、product consistency、After-sales service、Security monitoring、Power battery recycling and other aspects comply with relevant

Require

，specific

Require

See attachment 6。

1. New energy ships exempted from vehicle and vessel tax should meet the following standards： The main propulsion power device of the ship is a pure natural gas engine。The engine uses a trace amount of diesel ignition method and the calorific value of the pilot oil accounts for no more than 5% of the total calorific value of all fuels.，Treated as pure natural gas engine。 Some basic issues arising from the company’s taxation need to be treated with caution，If it is not handled properly, you will face tax penalties later.。

In particular, many tax law reforms this year will cause financial headaches for companies.，Because I don’t know how to account for some changes in the new tax law。I hope the above will be helpful to everyone。

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