Inner Mongolia: Baotou'S Catering Enterprise Income Tax Will Be Levied Next Year According To The New Law.
Catering enterprises in Baotou, Inner Mongolia
Corporate income tax
The contribution rate is generally low, and the income tax contribution rate of catering enterprises in different regions and bureaus is very uneven.
In view of the above situation, the IRS organized special forces to go deep into the Bureau and catering.
enterprise
Through repeated investigations, we have fully consulted the bureaux and bureaux and departments, and formulated the Interim Measures for the collection and management of the income tax of the catering industry of Baotou State Taxation Bureau, which will be implemented in the whole city in January 1, 2011.
The measures clearly stipulate that the total income of approved enterprise income tax shall not be lower than that of the catering industry taxpayers.
Payment of business tax
The income avoids the human factor when the quota is approved.
The specific conditions for the approved taxable income rate and the procedures and requirements for fixed adjustment are stipulated, so as to avoid the randomness of the choice of the approved method.
At the same time, the measures also made specific provisions on the daily collection management and tax assessment management of catering enterprises, and promoted the gradual pformation of the tax administration of catering enterprises to standardization, scientification and refinement.
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