How To Pay Commission And Handling Fees For Tax Treatment?

A Limited by Share Ltd is a high-tech enterprise. Its business scope is computer system service, data processing, monitoring and guarding against theft system, vehicle scheduling system software development and sales.

In 2014, the related matters relating to the payment of commission and commission are as follows:

1, approved by the relevant departments, through the issuance of 10 million ordinary shares of equity firms, the face value of each share is 1 yuan, and the market price is 25 yuan per share.

To increase the share of the shares, a company pays 800 thousand yuan in accounting and auditing fees and lawyers' fees, pays 2 million yuan Commission and commission fees to the securities underwriters, and obtains legal bills, all of which are included in the "management expenses" subject.

In 2 and February 2014, an agency agreement was signed with overseas agencies to purchase two electronic devices from abroad, amounting to 817 thousand US dollars, equivalent to 5 million yuan.

A company pays 8% of the contract price by 65 thousand and 400 of the overseas Commission, which is equivalent to RMB 400 thousand yuan, and the relevant taxes and fees are deducted according to the regulations, and the commission expenses are included in the selling expenses.

The electronic equipment was put into operation in March 2014. The net residual value is estimated to be 5%. The estimated service life is 3 years. Depreciation is counted according to the average age method, accounting for 1 million 187 thousand and 500 yuan in the current cost (no products and finished products at the end of the year).

3, enter into a contract with the agent intermediary service enterprise in China.

The contract stipulate: B enterprises introduce the purchase of software customers for a company, and facilitate the paction between buyers and sellers.

When the number of agency services reaches 1000 sets, the settlement fee will be set at 40 yuan per set. When the number of agents exceeds 1000 sets, the excess part will be settled at 70 yuan per set.

The 2014 fee settlement statement confirmed by both parties A and B reflected that the annual agency service software was 2800 sets, and the handling fee was =1000 * 40+1800 * 70=16.60 million.

B company will issue legal bills and settle accounts through bank pfer.

A company's corporate income tax settlement in 2014 has not yet done so.

。

Auditors believe that the tax treatment of a company is inappropriate.

According to the notice of the Ministry of Finance and the State Administration of Taxation on the pre Tax Deduction Policy for enterprise charges and commission expenses (fiscal and tax [2009]29 number), the fees and commission expenses incurred by enterprises in relation to production and operation shall be calculated in accordance with 5% of the amount of income received by a service agreement or a contract recognized by a business entity or individual with a legitimate business qualification (excluding trading parties and their employees, agents and representatives, etc.).

It is clear that the fee and commission paid by an enterprise to a securities underwriting institution for the issuance of equity securities shall not be deducted before tax.

The fees and commission expenses that have been included in related assets such as fixed assets and intangible assets shall be deducted in stages by depreciation and amortization, and shall not be deducted directly in the current period.

Item 1: a company pays commission to securities underwriters for issuing equity securities.

Its accounting treatment should be reduced by "capital surplus".

"Instead of paying fees in administrative expenses, the tax should be increased.

Auditors also found that the company's stock premium was included in the "capital reserve" part of the undeclared stamp duty =[1000 x (25-1) -200] * 0.05%=11.90 million, should be added to declare, and tax reduction.

Net increase of =200-11.90=188.10 million yuan.

Item 2: according to the regulations, a company pays the overseas commission to the fixed asset cost amount =500 * 5%=25 million, and the electronic equipment tax cost =500+25=525 10000 yuan.

Depreciation should be made to =525 * (1-5%) 36 9=124.69.

The actual depreciation rate is 1 million 187 thousand and 500 yuan, and the taxable increase amount = (118.75+40) -124.69=34.06 10000 yuan.

Item 3: the auditor verifying that the number of agency services software is correct, and the unit price of a company's Invoicing software to purchasers is 1000 yuan.

The pre tax deduction fee is =2800 * 1000 x 5%=14 million yuan.

The actual payment amount is 166 thousand yuan, and the taxable increase is =16.6-14.40=2.60 million yuan.

To sum up, a company's commissions and charges related matters should be increased by tax =188.10+34.06+2.60=224.76 million.

A company has no objection to audit opinions.