• <abbr id="ck0wi"><source id="ck0wi"></source></abbr>
    <li id="ck0wi"></li>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li><button id="ck0wi"><input id="ck0wi"></input></button>
  • <abbr id="ck0wi"></abbr>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li>
  • Home >

    How To Pay Commission And Handling Fees For Tax Treatment?

    2016/3/9 22:20:00 25

    Pay CommissionFeeTax 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.

    In 2014, the company's income tax was settled without paying taxes.

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

    According to the Ministry of Finance and the state

    Tax administration

    With regard to the notice of pre tax deduction for enterprise charges and commission expenses (fiscal and tax [2009]29), the fees and commission expenses incurred by enterprises in relation to production and operation shall be signed by other enterprises other than the insurance enterprises, according to the intermediary service institutions or individuals with legitimate business qualifications (excluding trading parties and their employees, agents and representatives, etc.).

    Service agreement

    Or 5% of the amount of the income recognized by the contract.

    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's payment for the issuance of equity securities to the Commission and commission of the securities underwriting institution, its accounting treatment should be reduced by the "capital surplus equity premium" instead of the administrative expenses.

    Tax increase

    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.


    • Related reading

    How To Get The Tax-Free Items In The New Declaration Form?

    Accounting teller
    |
    2016/3/7 22:37:00
    32

    What Should The Financial Personnel Pay Attention To In Carrying Out The Accounting Pfer?

    Accounting teller
    |
    2016/3/6 22:40:00
    18

    Consequences Of Issuing VAT Invoices Beyond The Scope Of Operation

    Accounting teller
    |
    2016/3/4 22:28:00
    21

    出納需知:印鑒章的管理

    Accounting teller
    |
    2016/3/2 22:16:00
    17

    Assets Loss Declaration Can Be Deducted Before Tax.

    Accounting teller
    |
    2016/2/29 22:19:00
    34
    Read the next article

    Easy To Achieve Wonderful And Interesting Career

    Sometimes, when we take a step back and reexamine our present career, we can see why we made such a choice in the first place. No matter whether this job is the crystallization of your four years of University effort or the accidental encounter of a job advertisement, please remember why you came here.

    主站蜘蛛池模板: 激情综合色五月丁香六月亚洲 | 国产精品毛多多水多| 免费网站看av片| 一级毛片**不卡免费播| 老子影院伦不卡欧美| 新97人人模人人爽人人喊| 国产乱人伦真实精品视频| 久久久久亚洲AV无码专区桃色| 91网站在线看| 日韩在线|中文| 国产人妖在线观看| 丰满少妇作爱视频免费观看| 色橹橹欧美在线观看视频高清 | 男女一进一出呻吟的动态图| 欧美性色19p| 国产精品乱码一区二区三区| 亚洲伊人久久精品| 日本亚洲精品色婷婷在线影院| 最新eeuss第141页| 国产又爽又粗又猛的视频| 久久久久久亚洲精品无码| 色www视频永久免费男的天堂| 成人看片黄a在线观看| 六月天丁香婷婷| 99久久精品美女高潮喷水| 欧美精品一区二区三区视频| 国产精品伦一区二区三级视频| 亚洲av无码一区二区二三区| 高清性色生活片97| 手机在线视频你懂的| 免费污网站在线观看| 99re热视频| 欧洲乱码伦视频免费| 国产偷国产偷亚洲高清日韩 | 亚洲丝袜中文字幕| 4虎永免费最新永久免费地址| 日本免费高清一本视频| 午夜视频在线免费| 99re66热这里只有精品17| 欧美三级不卡在线播放| 国产内射999视频一区|