Settlement And Settlement: Have You Dealt With The 15 Common Questions Correctly?

Cost list

1, Q: the company staff reimbursement for London's aircraft costs, there is no air ticket, there is only one detailed list, that the international flights do not have tickets, if reimbursement, the cost can be paid? Do you need to attach any information?

Answer: according to the eighth article of the enterprise income tax law of the People's Republic of China, the actual expenses related to the acquisition of income, including costs, expenses, taxes, losses and other expenditures, are allowed to be deducted when calculating the taxable income.

If an international airline is an electronic ticket, it may rely on the printed itinerary sheet as the reimbursement voucher.

In addition, according to the thirty-third provision of the "invoice management measures of the People's Republic of China", "if the tax authorities concerned have any doubts about the tax related invoices or vouchers obtained by the units and individuals from outside China, they may be required to provide certification certificates for overseas notarial institutions or registered accountants, which can be used as the vouchers for checking accounts after being examined and approved by the tax authorities."

2, Q: how much is the deduction standard for enterprise income tax for supplementary pension insurance and supplementary medical insurance?

Answer: according to the Circular of the Ministry of Finance and the State Administration of Taxation on the supplementary enterprise's income tax policy concerning supplementary pension insurance premiums (fiscal 2009 [27]), "since January 1, 2008, the supplementary pension insurance premium and supplementary medical insurance premium paid by the whole enterprise for the employees who are employed or employed by the enterprise in accordance with the relevant national policies and regulations shall be deducted within the standard of 5% of the total wage of workers, and the deductible amount shall be deducted when calculating the taxable income amount."

3, Q: B enterprises borrow money from A enterprises, and A enterprises charge B enterprises for capital occupation, interest on loans and so on.

Can B enterprises deduct the income tax according to the invoices issued by A?

Answer: according to the thirty-eighth regulation of the implementation of the enterprise income tax law of the People's Republic of China, the following interest expenses arising from the production and operation activities of enterprises shall be deducted: "...

(two) interest payments from non-financial enterprises to non-financial enterprises should not exceed the amount calculated according to the same loan interest rate of the same period of financial enterprises.

Another announcement on certain issues concerning enterprise income tax ([2011]34 No. 1 of the State Administration of Taxation) 1. On the issue of determining the interest rates of similar loans for financial enterprises in the same period. According to the thirty-eighth provision of the implementing regulations, the interest expense paid by non-financial enterprises to non-financial enterprises should not exceed the amount calculated according to the same loan interest rate of the same period of financial enterprises, and the tax deduction is allowed.

In view of the specific circumstances of China's current interest rate requirements for financial enterprises, enterprises should first provide interest and pre tax deductions in accordance with the requirements of the contract, and provide a "statement of interest rates for similar loans of financial enterprises" in the same period, so as to prove the reasonableness of their interest expenses.

"The description of interest rates for similar loans in the same period of financial enterprises" should be included in the signing of the loan contract, when any financial enterprise in the province provided the same loan interest rate in the same period.

The financial enterprise shall be a financial institution that can be engaged in loan business established by the relevant government departments, including banks, financial companies, trust companies and other financial institutions.

The term "similar loan interest rate" refers to the interest rate provided by financial enterprises in terms of loan period, loan amount, loan guarantee and enterprise reputation.

It can be the same kind of average interest rate announced by financial enterprises in the same period, and it can also be the actual loan interest rate provided by financial enterprises to some enterprises.

Therefore, the above interest expense does not exceed the amount calculated in accordance with the same loan interest rate of the same period of the financial enterprise, and is deducted by the invoice before tax. However, when the interest is first paid and the tax deduction is made before the tax, it is necessary to provide "a description of the interest rate of similar loans for the same period in financial enterprises".

4. Q: can the cost of hiring interns be deducted before the enterprise income tax?

Answer: according to the notice of the State Administration of Taxation on the issue of tax treatment on the taxable income of enterprise income tax ([2012] fifteenth of the State Administration of Taxation), first, the issue of pre tax deduction for seasonal workers and temporary workers.

The actual expenses arising from the employment of seasonal workers, temporary workers, interns, retired retirees and receiving external labor dispatch shall be divided into wages and salaries expenses and staff welfare expenses, and shall be deducted before the enterprise income tax according to the provisions of the enterprise income tax law.

Where the salaries and salaries are paid, it is allowed to be included in the base of the total wages and salaries of the enterprises as the basis for calculating the deduction of other related expenses.

Therefore, the cost of hiring interns should be divided into wages and salaries and employee welfare expenses, and deducted in accordance with the enterprise income tax law before the enterprise income tax.

5, Q: our company has an invoice exceeding the certification period and can not be certified. The accounting treatment should be pferred as the input tax. It can be used as the "main business cost". Can it be paid at the forefront of the income tax?

Answer: according to the eighth article of the enterprise income tax law of the People's Republic of China, the actual expenses related to the acquisition of income, including costs, expenses, taxes, losses and other expenditures, are allowed to be deducted when calculating the taxable income.

Therefore, the above input tax that has exceeded the certification period is included in the cost. As long as it belongs to the actual expenses and reasonable expenditures that the enterprise actually takes place, it is allowed to deduct the amount of taxable income.

6, Q: my company employees during work-related injuries, because the new employees have not yet paid social security, in September, the court decided that my company pays a one-time subsidy of 57435 yuan. Can I pay this income tax before this year?

Answer: according to the notice on the deduction of wages and salaries and welfare benefits of employees ([2009]3), three, on the issue of employee welfare deduction, the welfare benefits for employees stipulated in the fortieth regulations of the enterprise income tax law include the following contents: (two) subsidies and non monetary benefits for workers' health care, life, housing, pportation and so on, 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 medical subsidies for the immediate family members, the allowance for heating expenses, the cooling off of the workers, the subsidy for the workers' hardships, the relief fees, the allowance for the staff canteen, the pportation allowance for the workers, etc.

According to the eighth article of the enterprise income tax law of the People's Republic of China, the actual expenses related to the acquisition of income, including costs, expenses, taxes, losses and other expenditures, are allowed to be deducted when calculating the taxable income.

According to the above provisions, the actual burden of industrial injury allowance should be included in the welfare cost.

7, Q: our company will restructure its assets and pfer part of the freight cars and labor force to a newly established logistics company. Do you need to invoice? Can the freight cars pferred to the new company be depreciated and the depreciation cost can be deducted before tax?

Answer: according to the notice on the issue of value added tax on assets reorganization of taxpayers (the Announcement No. [2011]13 of the State Administration of Taxation) stipulates that in the process of asset reorganization, the pfer of all or part of the physical assets and related claims, liabilities and labor force to other units and individuals in the process of asset reorganization shall not be included in the scope of the value-added tax, and the pfer of goods involved shall not be subject to value added tax.

Therefore, VAT invoices can not be issued.

Another example is the general tax treatment applicable to enterprise restructuring. According to the fifty-eighth provision of the regulations on the implementation of the enterprise income tax law of the People's Republic of China, the fixed assets shall be determined according to the following methods: (five) the fixed assets acquired through donation, investment, non monetary assets exchange and debt rescheduling shall be the tax basis of the fair value of the asset and the related taxes and fees paid.

Fifty-ninth, the depreciation of fixed assets calculated according to the straight line method is allowed to be deducted.

The enterprise shall calculate depreciation from the beginning of the month when the fixed assets are put into use.

An enterprise shall reasonably determine the estimated net residual value of fixed assets according to the nature and usage of fixed assets.

The estimated net residual value of fixed assets shall not be changed once it is determined.

Therefore, depreciation according to the provisions of the enterprise can be deducted before the enterprise income tax.

8. Q: if the fixed assets of enterprises do not adopt a one-time tax deduction, shorten the depreciation years or accelerate depreciation methods, do we need to declare the accelerated depreciation statistics of fixed assets? Is it zero declaration if we need to declare?

Answer: if you did not enjoy the accelerated depreciation and one-time deduction preferential policies for fixed assets according to the regulations No. 64 of fiscal 2014 [75] and the State Administration of Taxation (2014) 64, the statistics on the pre payment of accelerated depreciation of fixed assets do not need to be filled.

9, Q: in 2014, the fixed assets which were purchased less than 5000 yuan were paid off before the tax on a company account.

Answer: according to the seventh announcement of the notice on the tax policies on accelerated depreciation of fixed assets (State Administration of Taxation Announcement No. 2014 (64)), when a fixed asset is deducted by a one-time tax deduction, a reduction in depreciation years or an accelerated depreciation method, it is necessary to submit the statement of prepayment of accelerated depreciation (deduction) of fixed assets at the same time.

The enterprise shall keep the relevant certificates and credentials, such as invoices, bookkeeping vouchers, etc., which are purchased for fixed assets, purchase the used fixed assets, and provide relevant instructions for the years of service, etc., and keep them for reference.

Therefore, when you declare the prepaid payment of enterprise income tax, you should submit the statistical table of prepayment for accelerated depreciation of fixed assets. Before filing tax returns, the company will submit the "enterprise income tax preference filing form" and relevant information to the competent tax authorities for registration.

The tax service office receives information, checks whether the data is complete, whether it is in conformity with the statutory form and whether the contents are complete.

10, Q: "the fixed assets held by enterprises, whose unit value is not more than 5000 yuan, can be deducted at a time when calculating taxable income." is that all enterprises can do? Can the fixed assets that have been depreciated have been deducted at one time?

Answer: (1) according to the third notice of the Ministry of finance of the State Administration of Taxation on improving the enterprise income tax policy for accelerating depreciation of fixed assets (fiscal 75 [2014] 75), the fixed assets of unit value not exceeding 5000 yuan held by all industrial enterprises are allowed to be included in the current period cost at a time.

Therefore, "the fixed assets held by enterprises, whose unit value is not more than 5000 yuan, can be deducted at a time when calculating taxable income".

(2) in accordance with the third notice of the relevant notice on the tax policies on accelerated depreciation of fixed assets ([2014]64 of the State Administration of Taxation), the fixed assets held by enterprises, whose unit value is not more than 5000 yuan, can be deducted at a time when calculating the taxable income.

A fixed asset whose value is not more than 5000 yuan before December 31, 2013, and the portion of its depreciated value can be deducted from the taxable income once a year after January 1, 2014.

Therefore, the depreciated value of the fixed assets that has been depreciated can be deducted at one time.

11, Q: when a company wants to write off, does it need to turn shareholders' loans into profits in the process of liquidation to make up for losses?

A: according to the third provision on the handling of certain issues concerning enterprise income tax in enterprise liquidation (fiscal 2009 [60]), the treatment of enterprise liquidation income tax includes the following contents:

(1) all assets should be recognized by the realizable value or paction price.

(two) confirm the income or loss of creditor's rights liquidation and debt liquidation;

(three) to change the accounting principles of continuing operations, and deal with the expenses of the withholding or prepaid nature.

(four) make up for losses in accordance with the law and determine the income of liquidation;

(five) calculate and pay the liquidation income tax;

(six) determine the residual property that can be allocated to shareholders and pay dividends.

Fourth, all assets of an enterprise can be realizable or traded, deducting the balance of assets, liquidation expenses, related taxes and fees, plus the profits and losses after debt liquidation.

The enterprise should calculate the liquidation income as an independent tax year.

Therefore, if you want to make a loan to shareholders, if you do not have to pay it, you will recognize it as income and make up for the loss according to law.

12, Q: our company wants to cancel the wholly-owned subsidiary of its subordinates, and the parent company withdraws investment. Is this process part of an enterprise merger, can we adopt special tax treatment?

Answer: according to the notice on certain issues concerning the treatment of enterprise income tax on enterprise restructuring business (fiscal and taxation [2009]59), "first, the enterprise reorganization" mentioned in this Notice refers to the paction of major changes in the legal structure or economic structure outside the daily business activities, including changes in the legal form of enterprises, debt restructuring, acquisition of shares, acquisition of assets, merger and separation.

In paragraph (five), merger refers to the pfer of all assets and liabilities from one or more enterprises (hereinafter referred to as merged enterprises) to another existing or newly established enterprise (hereinafter referred to as a "merged enterprise"), which is exchanged for shareholders or non equity payments of the merged enterprises by the shareholders of the merged enterprise, so that two or more than two enterprises can be legally consolidated.

Therefore, the cancellation of a wholly owned subsidiary and the cancellation of investment by the shareholders (parent company) is not an enterprise merger, and is not applicable to the special tax treatment stipulated in the fiscal and taxation regulations [2009]59.

13, question: when declaring this quarterly Enterprise Income Tax, the state tax declaration form automatically according to the amount I declare shows the amount of the "small profit and tax reduction tax in accordance with the conditions of conformity", gives us the tax reduction tax and can not change the deletions, but we have not applied for the small and small profit enterprise and have not submitted any application materials in this year, so how should I declare the tax discount directly?

Answer: according to the second announcement on the issue of expanding the scope of enterprise income tax on a small profit making enterprise (the Announcement No. [2014]23 of the State Administration of Taxation), small and small profit enterprises that meet the prescribed conditions can enjoy the small and small profit enterprise preferential tax policies in accordance with the regulations, without the need for the tax authorities to examine and approve them.

On the other hand, the announcement on strengthening the follow-up management of the 3 items of enterprise income tax after the abolition of the examination and approval (the Announcement No. [2015]6 of the State Administration of Taxation) 1, further simplifies the filing procedures for the small profit enterprises to enjoy preferential tax policies.

The small and small profit enterprises that carry out audit collection shall, when handling the settlement of enterprise income tax in 2014 and subsequent years, fill in the "104 employees" and "105 total assets (10000 yuan)" column in the basic information table (A000000 form) issued by the State Administration of Taxation on the announcement of the announcement of the annual return of enterprise income tax (Class A, 2014 version) of the People's Republic of China enterprise income tax (Class A, 2014 Edition).

Therefore, when you pay the enterprise income tax quarterly, you can enjoy the benefits of small profit enterprises if you meet the requirements.

Small and small enterprise income tax preferential policies, including enterprise income tax reduction of 20% levy (hereinafter referred to as the reduction of tax policy), as well as fiscal and taxation [2014]34 document provides preferential policies.

14, Q: what is the scope of the small and small enterprise income tax preferential policy? Can it be fixed or collected, or will it not be approved?

Answer: according to the announcement on the issue of expanding the scope of enterprise income tax levied by small and small profit enterprises (the Announcement No. [2014]23 of the State Administration of Taxation), the small profit enterprises that meet the prescribed conditions, including those adopting audit collection and verification collection, can enjoy the preferential policies of small and small profits enterprise income tax according to the regulations.

Therefore, enterprises that meet the requirements of audit collection and verification collection (including fixed rate collection and quota Collection) can enjoy the preferential tax policy of enterprise income tax for small and small profit enterprises.

15, Q: our company pfers the technology developed independently to wholly owned subsidiary. Can we get the preferential tax policy for enterprise income tax obtained from the pfer of technology?

Answer: according to the fourth provision of the circular on the policy of enterprise income tax on the pfer of technology in residential enterprises (fiscal 2010 [111]), the pfer of technology pfer obtained by the residents from the related party directly or indirectly holding shares to 100% does not enjoy the preferential policy of enterprise income tax reduction or exemption from technology pfer.

Therefore, the pfer of proprietary technology to wholly owned subsidiaries is not allowed to enjoy preferential policies of corporate income tax.

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