Heavyweight Summary: 44 Practical Points Of Corporate Income Tax Settlement

1. the non monetary pactions that carry out the accounting system of enterprises, the non monetary pactions that take place, or the use of goods, property and labor in foreign donations, debt repayment, sponsorship, fund-raising, advertising, samples, employee welfare awards or profit distribution, etc., shall not be dealt with at the expense of sales, but shall be pferred at cost. As regards revenue as the treatment of sales revenue, tax adjustment shall be made, and at the same time, accounting shall not be sold and processed at the cost.

2. the auditor who performs the accounting standards shall exchange the non monetary assets that are not satisfied with the two conditions that can be reliably measured at the same time, such as exchanging business assets and exchanging the assets or the fair value of the assets that are exchanged. The book value of the assets should be exchanged and the related taxes and fees payable as the cost of the assets to be exchanged. The profits and losses of the assets shall not be recognized in the accounting. The tax shall be adjusted as taxes as the sales revenue. The book value and the related taxes and fees paid for the assets shall be used as the cost of the assets pferred.

3. whether to invest abroad or to the investors in terms of non monetary assets, whether they are sold or invested or sold or allocated.

4. in the financing installment receivables sales business, if the accounting satisfies the income recognition conditions, the business income shall be recognized according to the fair value (discount value) of the receivable contract or the agreement price, and the revenue shall be recognized in accordance with the date of the receivable specified in the contract.

5. on the basis of income accrued by accrual basis, such as interest, rents, royalties and other temporary differences or time differences, the tax law should be subject to tax adjustment.

6. according to the equity method, it is necessary to adjust the income of the long-term equity investment to adjust the initial investment cost, and to calculate the income from the investment in the current period. If the tax does not confirm the revenue, the tax adjustment should be made.

7., the paction costs of purchasing trading financial assets shall be directly counted into the profits and losses of the current period, and the tax shall not be recognized as the profits and losses of the current period, and the tax adjustment shall be made in full.

8. fair value measurement and its changes into the current profits and losses of financial assets, fair value measurement and its changes into the current profits and losses of financial liabilities and investment real estate assets and other assets fair value changes in net profit and loss, tax does not confirm the fair value change net profit and loss, the tax should be adjusted in full.

9. non taxable income includes: financial allocations, administrative and institutional fees.

And other conditions that conform to the provisions of the tax law

10. the use of special purpose financial funds within five years, and the adjustment of unused funds within five years should be adjusted.

11. capital that is not taxed for expenditure will be adjusted in asset adjustment projects.

12. if a sales commodity involves cash discounts, the amount of sales proceeds shall be determined according to the amount before deducting the cash discount, and the cash discount shall be deducted as a financial expense when the actual discount occurs.

13. where sales of goods involve commercial discounts, the amount of sales proceeds shall be recognized according to the amount deducted from the commercial discount.

14. if an enterprise has confirmed that the sales of the goods sold for sale will be discounted, the sales proceeds of the current period should be reduced.

15. the occurrence and payment of wages and salaries, which are not accounted for according to the unified accounting system of the state, should be handled as accounting errors.

16. the adjustment of wages and salaries should be adjusted accordingly, such as staff education funds, trade union funds, all kinds of social security contributions, housing provident fund, supplementary pension insurance and supplementary medical insurance.

17. special industries such as software production enterprises, staff training fees are allowed to be deducted before tax and no tax adjustment is required.

18. the pair does not conform to the provisions of the relevant departments of the state on the management of the extraction and use of educational funds for employees of enterprises, and the expenditures for employees' education appropriated for their purposes, or those that are not included in the funds for staff education, are within the scope of the use of educational funds, and should be handled as accounting errors.

19. the part of the trade union fund that is not allowed to be deducted before tax shall not be deducted from the subsequent annual deduction.

20. the amount of trade union funds that is not actually paid is not allowed to be deducted before accounting.

21. confirm the tax amount of housing provident fund according to the scope, standard and actual payment of the state provisions.

22. the calculation base of advertising expenses and business publicity expenses and business entertainment expenses deduction quota, including business income and sales revenue.

23. pairs in business

Entertainment expenses outside the project should be handled according to accounting errors.

24. special provisions for pre tax deduction and pre tax deduction for advertising and business expenses in different industries

25. for the limited proportion of donation expenditure, the amount of tax should be confirmed according to the calculation base, deduction ratio and the public welfare donation of the donated unit.

26. public welfare donations: pay attention to the calculation base (profit), deduction ratio and deductions of the public welfare donations of the donated units, and verify and confirm the tax amount of donation expenses.

27. obtain public welfare donations issued by public welfare social organizations or people's governments at or above the county level and their departments.

28. interest payments adjustment is only concerned: interest payments to non-financial enterprises.

29. the reasonable borrowing cost of fixed assets and intangible assets during the period of purchase and construction shall be capitalized. After more than 12 months' construction, a reasonable sale cost of the stock in the course of construction shall be capitalized, and the borrowing cost of the unprescribed capital shall be handled according to the accounting error.

30. the liquidated damages, bank penalties, fines and litigation fees paid by the appraiser in accordance with the economic contract shall be deducted before tax, and the relevant voucher requirements shall be paid attention to.

31., the loss of the fine, fines, tax arrears and confiscated property before the tax can be deducted. Accounting is allowed to be included in the profits and losses of the current period. Tax deduction is not allowed before taxes, and tax adjustments should be paid in full.

32. in the case of actual public donations and sponsorship expenditures other than advertising sponsorship expenses, accounting is allowed to be included in the current profits and losses. Tax deduction is not allowed before taxes, and tax adjustments should be made in full.

33. different types of enterprises, commission and service charges before tax deduction standards are inconsistent.

34. non pfer payment shall not be deducted, and commission and commission shall not be deducted.

35. pay attention to fees and commission expenses included in rebate, business royalty, rebate, entry fee, etc., and directly reduce the amount of service agreement.

36. the actual income related expenses are not allowed to be deducted from taxes before taxes are included in the current profits and losses.

37. based on the analysis and comparison of the amount of the current amount of the accounting period and the amount of the current provision and the amount of the reserve allowance allowed before the tax law, we should confirm the amount of tax increase and the amount of reduction.

In 38., debt restructuring, acquisition of shares, acquisition of assets, merger of enterprises, separation of enterprises, and restructuring of non monetary assets and other overseas projects were carried out, and tax adjustments were made according to general tax treatment and special tax treatment.

39. paying attention to the situation of policy relocation income, relocation expenses, relocation income or loss, shall be included in the annual income or loss from the taxable income of the year, the relocation income or loss included in the current profits and losses, the amount of the current year's removal loss and the current deduction amount.

40. reserve policy for insurance companies, securities industry, futures industry, financial enterprises, credit guarantee institutions for small and medium-sized enterprises, and other special industries.

41. the specific business calculation of the real estate development enterprise: the amount of tax and the amount of tax adjustment, the actual business tax and additional tax, the amount of tax on land value-added tax and the amount of tax adjustment, the amount of tax and the amount of tax adjustment, the business tax and the additional tax added to the actual sales tax, the amount of tax on land value-added tax and the amount of tax adjustment.

42. special tax adjustment items: according to the agreement, combined with the enterprise's contemporaneous information and the related paction declaration form, it is necessary to determine whether the related pactions of the identified person should be declared. The difference between the disclosure statement of the enterprise financial statements, the financial statement, the related party pactions and the related party paction declaration forms and the explanation of the differences between enterprises are analyzed.

43. pay attention to the impact of changes in assets, liabilities and owners' equity on the amount of tax payment, confirm the actual differences between accounting treatment and tax treatment, and confirm the difference tax adjustment matters, such as whether the reduction of capital reserves belongs to accrued income or not.

44. if the original certificate does not conform to the conditions of valid and valid credentials, it shall record and consider adjusting the tax returns.

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