According to the current tax law, the state taxes corporate accounting firms: a 5% business tax is levied on operating revenue, and an additional tax is levied on the business tax amount; furthermore, a 33% corporate income tax is levied on the taxable income after deducting allowable expenses from the total income (18% for annual taxable income below 30,000 yuan; 27% for income between 30,000 yuan and 100,000 yuan). In particular, for labor remuneration paid by accounting firms to their employees, the state not only levies individual income tax on the employees personally but also imposes another 33% corporate income tax on the portion exceeding the state-prescribed taxable wage standard (800 to 960 yuan). The state's imposition of an additional corporate income tax on the portion of employee remuneration that exceeds the taxable wage standard means that the actual labor remuneration paid by accounting firms cannot be fully deducted before tax. This is the main reason for the heavy tax burden on accounting firms, and this article will make a brief analysis.
Accounting firms are "partnership" organizations, and their most important...