However, if the income tax is not consolidated and calculated by the head office, then the invoices in the name of the branch cannot be used for pre-tax deduction of the head office, and the invoices of the head office cannot be used for pre-tax deduction of the branch.

Situation 1

Question:

Our company’s corporate income tax is consolidated and paid by the head office. The invoices obtained often have the payee to the branch. In the case of consolidated accounting, can the invoice payable to the branch be paid in the head office? Is it a tax deduction?

reply:

1. The corporate income tax of the head office and branch companies is taxed on a consolidated basis, while the corporate income tax is a corporate tax system. Invoices issued by the head office and branch companies can be deducted from the corporate income tax.

2. However, if income tax is not consolidated and calculated by the head office, then invoices in the name of the branch cannot be used for pre-tax deductions by the head office, and invoices in the name of the head office cannot be used for pre-tax deduction by the branch.

Situation 2

Question:

Our company prepared to establish a new enterprise according to the board meeting. Since the new enterprise name and tax number were not obtained, it was unable to issue an invoice headed by the new enterprise, so we obtained an invoice headed by our company. Now that a new company is established and these invoices are transferred to the new company, can they be deducted as the new company's start-up expenses before tax?

replied:

Beijing Municipal Taxation Bureau's "Practical Policy Guidelines for Enterprise Income Tax" on November 11, 2019, considering that the new enterprise has not gone through industrial and commercial registration and tax registration during the preparation period, the preparation expenses incurred shall be advanced by the investor or the preparation team , the pre-tax deduction voucher is in the name of the investor or the preparatory group, which is consistent with business practices. Therefore, when it is confirmed that the preparation expenditure is real and related to the new enterprise being prepared, the pre-tax deduction voucher of the new enterprise can be used in the name of the investor or preparatory group. deduct.

Situation Three

Question:

Manager Wang went on a business trip to discuss business and came back to reimburse 436 yuan for a high-speed rail ticket with personal name. Can it be deducted before tax?

reply:

Even though the bus tickets etc. for business trips of company employees are paid to individuals, they can be deducted from value-added tax and can also be deducted before corporate income tax.

Borrow: Management expenses - travel expenses 400 yuan

Taxes payable - Value-added tax payable (input tax) 36 yuan

Loans: Bank deposits 436 yuan

In financial work, have you ever encountered a problem that you are overwhelmed with and don't know how to solve?

(A mini program has been added here, please go to the Toutiao client to view)

Scenario 4

Question:

Recently, a company has not paid basic medical insurance premiums to its employees. The company’s cashier took a thick stack of Medical expense invoices came to me and asked me how to account for these employees’ medical expense invoices on their personal headers? Can they be deducted before corporate income tax?

replied:

Medical expense invoices on personal headers need to meet three conditions before they can be deducted before tax:

Conditions A

must be an employee of the company.

is the name on the medical expense invoice, which must belong to the company’s employees. Medical expenses incurred by non-employees of the company cannot be deducted before corporate income tax.

Condition 2

must be the actual expenditure incurred by the enterprise.

Condition 3

The unit does not implement medical coordination.

Accounting Reminder:

1. If the enterprise does not participate in the medical pooling (social security), the personal medical expenses reimbursed by employees can be included in employee welfare expenses, which will be deducted before corporate income tax according to regulations. The part exceeding 14% of the total wages and salaries will be settled in the final settlement. Make tax adjustments when paying.

2. If an enterprise has participated in medical pooling (social security) and reimburses employees for medical expenses in addition to paying medical insurance premiums, it cannot be deducted before corporate income tax. If welfare expenses have been included, they need to be paid in the final settlement. All tax adjustments are made.

Situation 5

Question:

Our company’s employees participated in last year’s professional qualification certification and paid a certification fee of 200 yuan. The financial notes they obtained were on personal headers. Can they be deducted before tax?

reply:

This belongs to the category of employee education fees, such as vocational skills appraisal, vocational qualification certification, etc.Continuing education fees for financial personnel, annual professional title inspection fees, etc. can be invoices or financial notes on personal headers. Since they are related to business operations, they can be deducted before tax.

Borrow: 200 yuan for employee compensation - employee education fee

Loan: 200 yuan for bank deposit

Source: Teacher Hao said accounting

Notification to get

1, comment area below: Get and forward it to favorites;

2, then click on the editor's avatar , find the private message function, privately reply to : [Learn] , and get for free!