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Total bureau of national tax Wu about print and distribute " administrative meas

来源: 作者:Stand originally 时间:2009-01-05 Tag: 点击:

Each province, municipality, municipality directly under the Central Government and plan sheet list bureau of city state revenue, cess Wu:

Carry out to carry out " the announcement that total bureau of Wu of tax of state of Ministry of finance pays student exercitation pay to concern issue of income tax policy about the enterprise " (wealth tax [2006]107 date) , duty Wu total bureau was made " administrative measure is deducted before the company pays trainee pay tax " , show print and distribute to give you, ask comply with to carry out.

Total bureau of national tax Wu

Two years on April 10

Administrative measure is deducted before the company pays trainee pay tax

The first

To promote the development that teachs a career further, strengthen the management that before the company pays a student exercitation pay tax, deducts, according to " enterprise income tax of People's Republic of China is temporary byelaw " reach its to carry out detailed rules, " taxation of People's Republic of China imposes administrative standard " reach its to carry out detailed rules, " total bureau of Wu of tax of state of Ministry of finance pays a student exercitation reward about the enterprise the announcement of issue of policy of concerned income tax " (wealth tax [, make this way.

The 2nd

This method place calls " enterprise " , it is to point to in according to of churchyard of People's Republic of China " enterprise income tax of People's Republic of China is temporary byelaw " the taxpayer of pay enterprise income tax.

The 3rd

This method place calls " school " , it is the secondary vocational school that shows in People's Republic of China churchyard is established lawfully and institution of higher learing (include fair education school and school of run by the local people) . Among them, the secondary vocational school includes high school of trade school, adult trade school, profession (duty teachs a center) with vestibule school; Institution of higher learing includes advanced profession school, common institution of higher learing and full-time adult institution of higher learing. 

The 4th

Enterprise according to wealth tax [regulation of 2006]107 date file pays to jackaroo in this enterprise the student's pay, can deduct of this method about the regulation in the according to when computational pay enterprise income tax. 

The 5th

The business that receives a trainee and student place school must sign deadline formally to be in 3 years above (contain 3 years) exercitation cooperation agreement, set bilateral right and obligation clearly. 

The 6th

Cooperate to signing an exercitation with the school agreement or sign deadline to jackaroo below in 3 years only the enterprise of cooperative agreement, its pay the trainee's reward, the item is not deducted before include enterprise income tax tax. 

The 7th

Although the enterprise signs deadline formally to be in 3 years with the school above (contain 3 years) exercitation cooperation agreement, if appear to did not stop those who fulfill consultative circumstance 3 years completely, director tax authority should be moved to already enjoying the business that policy of trainee pay revenue deducts before duty add should specified amount of pay taxes income, fill impose enterprise income tax, add lawfully receive fine for delaying payment; Objective to waiting because of die out of body of proprietor of an enterprise or school cancel reason brings about what did not stop 3 years to fulfill consultative circumstance completely, fill no longer proof enterprise income tax and add receive fine for delaying payment. 

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