Tax Adjustment Of Deductible Items In The Final Settlement Of Enterprises

According to the relevant provisions of the enterprise income tax, there are 20 deductions, including sales cost, wages and salaries expenses, staff welfare expenses, staff education expenditure, labor union expenditure, business entertainment expenses, advertising expenses and business transmission expenses, donation expenses, interest expenses, housing provident fund, fines / fines and confiscation property losses, tax arrears, sponsorship expenses, all kinds of basic social security contributions, supplementary endowment insurance and supplementary medical insurance, related financial expenses, income not related expenses, non tax revenue expenses, additional deductions and other expenses identification. This article will introduce the handling of the clearing and deducting items.

　　 Sales cost equivalent

In accordance with the regulations on the implementation of the enterprise income tax law and the relevant documents, when the income tax is settled, it is also necessary to confirm that the sale is regarded as a "sales cost".

According to the regulations, the cost of sales is defined as 1.: the cost of donation is regarded as the cost of sales; 2., the cost of debt is regarded as the cost of sales; 3., the sponsorship is regarded as the selling cost; 4., the fund is regarded as the selling cost; 5. the advertisement is regarded as the selling cost; 6. the sample is regarded as the selling cost; 7. the worker welfare is regarded as the selling cost; the 8. profit distribution is regarded as the selling cost; 9. is the same as the selling cost; the 10. is the sales cost. Some of these sales behaviors are consistent with the recognition conditions of income in accounting standards, and some are not completely consistent with them. If the enterprise applies goods, property or labor services to market promotion or sale, for employees' rewards or benefits, for dividend distribution and for external investment, it meets the income recognition conditions in accounting standards, accounting treatment and tax law are consistent. However, it does not conform to the conditions for accounting revenue to donate or sponsor as goods, property or labor. Accounting is handled by cost transfer. For this purpose, the fair value of goods, labor services or property should be included in the taxable income when the income tax is settled. It is regarded as "deemed sales revenue", and its cost is regarded as "the cost of sales".

In actual operation, the enterprise shall fill in the cost of the sales confirmation as stipulated in the tax regulations in the twenty-first schedule of the tax adjustment schedule three of schedule twenty-first, and the details of the cost shall be listed in the detailed list of the cost expense twelfth to fifteenth rows in schedule two.

　　 Wage and salary expenditure

According to the provisions of the enterprise income tax law and its implementation regulations, and the notice of the State Administration of Taxation on the deduction of wages and salaries of employees and the welfare of workers and staff members (the tax Letter No. [2009]3), the reasonable wages and salaries payable to employees who are employed or employed in the enterprise are deducted. Reasonable wages and salaries include basic wages, bonuses, allowances, allowances, year-end pay increases, overtime wages, and other expenses related to employee's employment or employment. They do not include the staff welfare, staff education funds, trade union funds and endowment insurance fees, medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and other social insurance premiums and housing provident funds. Wages and salaries refer to the sum of wages and salaries actually issued by enterprises according to the regulations, and the concept of "actual payment" is not equivalent to the actual occurrence. For example, if the wages in December 2013 are paid in January 2014, they can not be deducted from the settlement in 2013, but should be deducted in the actual year of the year, or 2014.

[case 1] in 201X, Huaihe dairy company paid 5 million yuan for employees, including 1 million yuan for management staff, 1 million 250 thousand yuan for salesmen, and the other for front-line workers.

According to the tax law, the actual wages in that year amounted to 5 million yuan, allowing pre tax deduction. When the income tax is settled, the adjustment shall be reflected in the "2. salary and payroll expenditure" of the twenty-second schedule of the tax adjustment project schedule three: the first "account load" shall be charged for 5 million yuan; the second column "tax amount" shall be added to 5 million yuan, and shall be used for the calculation of the staff welfare expenses and the staff education funds. Trade union funds The cardinal number.

　 Employee welfare expenditure

According to the regulations on the implementation of the enterprise income tax law, the actual expenditure of the staff and workers' welfare shall not exceed 14% of the gross salary. The expenses for the welfare of employees include: (1) the enterprises that do not carry out social functions are provided with equipment, facilities and personnel expenses incurred by the welfare department, including the equipment, facilities and maintenance costs of the staff welfare department, such as the staff canteen, the staff bathroom, the barber room, the medical clinic, the nurseries, the sanatorium, and the wages, salaries, social insurance premiums of the staff of the welfare department, Housing Provident Fund (2) subsidies and non monetary benefits for health care, life, housing, transportation, etc., including the expenses paid by the enterprise to the workers for medical expenses in the field, the medical expenses for the workers in the medical co ordinates, the subsidies for the immediate family members, the allowance for heating expenses, the cooling off of the workers, the allowance for the hardship of the workers, the subsidy for the staff canteen, the allowance for the transportation expenses of the workers, etc., and 3. other welfare benefits for workers, including funeral allowances, pensions, settling expenses, visiting relatives and so on, in accordance with other regulations.

Case 2: the actual welfare expenditure of dairy companies in Huaihe in 201X is: 250 thousand yuan for the staff and workers to prevent sunburn and cooling down, including 200 thousand yuan for front-line workers, 50 thousand yuan for enterprise management personnel, and 750 thousand yuan for catering subsidies for staff canteens, including 650 thousand yuan for front-line workers, 100 thousand yuan for managers, and 30 thousand yuan for subsidized workers. The total amount of tax allowed before the year was 6 million yuan.

　　 tax law It is stipulated that the amount of employees' welfare allowable before tax deduction is 600 x 14%=84 (10000 yuan). The actual employee welfare cost in that year was 25+75+3=103 million yuan, and the tax payment should be increased by 190 thousand yuan (103-84).

When the income tax is settled, the adjustment should be reflected in the "3. employee welfare expenditure" in schedule twenty-third of the detailed list of tax adjustment items: the first "account load" is charged at 1 million 30 thousand yuan; second column "tax amount" is added 840 thousand yuan; first column minus the second column difference 190 thousand yuan is added to the third column "increase the amount". Three