Corporate income tax taxpayers are domestic enterprises or other organizations within the People's Republic of China that implement independent economic accounting, including the following 6 categories: collective enterprises; (3) private enterprises;

Corporate income tax is a tax levied on the production and operation income and other income of domestic enterprises and business units in China. The scope of taxpayers is larger than that of corporate income tax.

Enterprise income tax taxpayers are domestic enterprises or other organizations within the People's Republic of China that implement independent economic accounting, including the following 6 categories: (1) state-owned enterprises; (2) collective enterprises; (3) private enterprises; (4) associate enterprises; (5) joint-stock enterprises; (6) other organizations with production and operation income and other income. The object of corporate income tax is the income obtained by taxpayers. Including income from the sale of goods, income from the provision of labor, income from the transfer of property, income from dividends and dividends, interest income, rental income, royalties income, income from acceptance of donations and other income. Corporate income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other organizations that have obtained income with their production and operation income as the tax object.

As a corporate income tax taxpayer, corporate income tax should be paid in accordance with the "Enterprise Income Tax Law of the People's Republic of China". However, sole proprietorships and partnerships are excluded.

So in August, the editor will tell you about the corporate income tax issues of fans here again.

Who is the tax object?

The tax object of corporate income tax is the income obtained by taxpayers. Including income from the sale of goods, income from the provision of labor, income from the transfer of property, income from dividends and dividends, interest income, rental income, royalties income, income from acceptance of donations and other income.

Resident enterprises shall pay corporate income tax on their income from within and outside China. What is the tax rate of

?

China tax rate

Corporate income tax object

Corporate income tax rate is a proportional tax rate of 25%.

The original "Interim Regulations on Enterprise Income Tax" stipulates that the corporate income tax rate is 33%, and there are two preferential tax rates. If the annual taxable income of is 630,000-100,000 yuan, the tax rate is 27%, and if the taxable income is less than 30,000 yuan, the tax rate is 18%; the tax rate of high-tech enterprises in the special zone and high-tech development zone is 15%. The income tax rate for foreign-funded enterprises is 30%, and there is another 3% local income tax. The new Income Tax Law stipulates that the statutory tax rate is 25%, and domestic enterprises and foreign enterprises are consistent. The high-tech enterprises that the state needs to support are 15%, small and micro-profit enterprises are 20%, and non-resident enterprises are 20%.

Income tax payable by enterprises = current taxable income *Applicable tax rate

Taxable income = total income - Allowed deduction amount

Main content of this week

How to deal with the cooling beverage for cooling heat

After entering the summer heat, under waves of high temperature baking, the ground is hot and the wind is hot. Do you just want to lean on the sofa and blow the air conditioner - the beautiful Ge You lying down? Reality is as cruel as high temperature. Life must continue and work must continue. In order to soothe the body and mind of the heat, many companies have prepared some refreshing drinks such as sugar and green tea and antidotes for employees in high-temperature workplaces. When making financial payments, you have questions: What subjects do these drinks have been included? What invoice is appropriate for the other party to issue? Do you need to withhold and pay personal income tax on your behalf?

Question 1: Is the expenses incurred in cooling beverages a cost of preventing heatstroke?

Many financial people will first judge that cool drinks are heat prevention and cooling fees. The financial and tax treatment of heat prevention and cooling fees is as follows:

Finance Enterprise [2009] No. 242: The company's employee welfare expenses "including various cash subsidies and non-monetary benefits issued or paid for employees' health care, living, etc., including employee medical expenses for employees who have not yet implemented medical coordination, medical subsidies for employees' direct relatives, employee recuperation expenses, self-run employee canteen fund subsidies or unified lunch expenses for employees' canteens that have not been run, heating fee subsidies for heat prevention and cooling fees that comply with relevant national financial regulations, heat prevention and cooling fees, etc.."

Therefore, heat prevention and cooling fees must be included in the "employee welfare expenses" account of the incurred department when accounting processing.

National Tax Letter [2009] No. 3: "The company's employee welfare expenses stipulated in Article 40 of the Implementation Regulations include the following contents:

(II) All subsidies and non-monetary welfare issued for employees' health care, living, housing, transportation, etc., including the company's expenses for medical treatment in public and out of town, medical expenses for employees' support for immediate relatives, heating expenses, employee heat prevention and cooling expenses, employee hardship subsidies, employee canteen subsidies, employee transportation subsidies, etc. "

Therefore, the anti-heat cooling expenses are also recognized as welfare expenses in taxes, and the limit for the company's income tax pre-tax deduction is calculated based on 14% of the total salary. At the same time, the input tax cannot be deducted.

So, is the expense of cooling beverages prepared for employees on the high-temperature work site attributed to the prevention and cooling fee for heatstroke? Let’s take a look at the content of the calculation of heatstroke prevention and cooling fees:

"Notice of the Ministry of Human Resources and Social Security of the Ministry of Health of the State Administration for Work Safety and Production of China on Issuing Management Measures for Heat Prevention and Cooling Measures" (Safety Supervision General Safety and Health [2012] No. 89) "Article 17 Workers who engage in high-temperature operations shall enjoy job allowances in accordance with the law. If employers arrange workers to engage in outdoor open-air operations in high temperature weather above 35°C and cannot take effective measures to reduce the temperature of the workplace below 33°C, high-temperature allowances shall be issued to workers and included in the total salary. The high-temperature allowance standards shall be formulated by the provincial human resources and social security administrative department in conjunction with relevant departments, and adjusted in a timely manner according to the social and economic development conditions. "

Therefore, the heat prevention and cooling fee is calculated by the company's employees in high-temperature operations, and the job subsidies shall be provided by the provincial human resources and social security department in conjunction with relevant departments.

Question 2: Is the expenditure on cooling beverages a labor protection fee?

"Notice on Issuance of the State Administration of Taxation" (GuoShiFa [2000] No. 084) (Abolition) "Article 15 Reasonable labor protection expenditures actually incurred by taxpayers can be deducted. Article 54 Labor protection expenditure refers to the expenditure incurred in the provision of work clothes, gloves, safety protection supplies, heat protection supplies, etc. for employees due to work needs. "

"Notice on Issues Related to Standardize the Base of Social Insurance Payment" Labor and Social Insurance Center Letter [2006] No. 60: "(III) Various expenditures for labor protection. Including: work clothes, gloves and other labor protection supplies, antidotes, cool drinks, and docking according to the scope stipulated by the Ministry of Labor and other seven units on July 19, 1963 of the State Council The health food benefits enjoyed by labor protection expenses for five types of work, including toxic substances, silicon dust operations, radiation operations, diving, caisson operations, and high-temperature operations. "

Therefore, the company prepares cool drinks and antidotes such as sugar and green tea for employees in high-temperature workplaces should be precisely attributed to labor protection expenses and expenses related to the company's production and operation. The value-added tax special invoice obtained can be deducted from input tax, and does not require personal income tax to be withheld.

Financial and tax analysis of enterprises purchasing services with vouchers or recharge cards

Recently, there was a financial and tax member consultation. When the company purchased McDonald's vouchers, points can be redeemed when the customer's consumption points reach a proportion. When the customer redeems vouchers with points, should it be regarded as sales? How to do the account?

There are also members who say that when the company displays the product, it uses a personal car for three days and then pays a gas card. How to pay taxes? How to make the account?

The following is analysed in conjunction with the provisions of the State Administration of Taxation No. 53 of 2016 on prepaid cards.

Announcement of the State Administration of Taxation No. 53 of 2016, when we make prepaid cards a business entertainment or welfare, the financial and taxation processing is becoming more and more unified:

When purchasing a prepaid card,

Debit: Prepaid accounts

Credit: Bank deposit

In fact, when the prepaid card is given to customers (used as welfare), do the accounting,

Debit: Business entertainment fee (welfth fee)

Credit: Prepaid accounts

Taxes and fees payable-personal income tax payable

1. Should it be regarded as sales

0 Redeem points with McDonald's vouchers, should it be treated as sales when delivering?

If the car usage fee is paid with a gas card, will it be deemed as sales when delivering?

When the company purchases a prepaid card or voucher, the seller does not engage in VAT taxable business; when the card purchaser pays a prepaid card or voucher, the seller or seller still does not engage in tax payment. Then, at this point in time, card purchase companies cannot constitute deemed sales.

2. Accounting processing and accounting basis

Therefore, when a company purchases a voucher or gas card, it uses the VAT ordinary invoice obtained.

Debit: Prepaid accounts

Credit: Bank deposit

When redeeming vouchers with points, it makes the account.

Debit: Sales expense

Credit: Prepaid accounts

Credit: Prepaid accounts

Attachment is a copy of the invoice obtained when purchasing vouchers and the activity plan for redeeming vouchers for customer points, and internal reimbursement approval documents;

So, when using a gas card to pay for the car usage fee, can the account be processed as attachments based on the copy of the invoice purchased by the gas card and the internal payment approval form?

Everyone knows that if you use bank deposits to pay for car usage fees, the attachments to the account are car usage agreements, car usage fees invoices, bank payment slips and internal payment approval documents. Because we know that providing cars to enterprises is a VAT tax business, and individuals need to go to the tax bureau to issue invoices. Paying the car usage fee with a gas card only changes the payment method and does not change the nature of the business. Therefore, the car usage agreement is still a VAT taxable business, and individuals should still issue invoices.

Therefore, use the gas card to pay for the car usage fee incurred in the product display, and make the account.

loan: sales expenses

goods: prepaid accounts

taxes and fees payable - personal income taxes payable

attachments are copies of the invoice of the gas card, car usage agreement, car usage fee invoice, bank payment slip and internal payment approval documents.

or above represents personal opinions. If you have any questions, please feel free to discuss it.

Fan benefits:

Corporate income tax: 54 sentence summary!

1. The annual salary and salary actually paid by the enterprise to employees before the end of the annual settlement and settlement will be deducted according to regulations during the remittance year.

2. If included in the salary and salary system of the enterprise employees and the welfare subsidies issued together with the salary and salary, they comply with Article 1 of the "Notice of the State Administration of Taxation on the Deduction of Enterprise Salary and Employee Welfare Fees" (State Taxation Letter [2009] No. 3), they can be deducted before tax as wages and salary expenses incurred by the enterprise according to regulations.

3. The enterprise has fulfilled its obligation to withhold and pay personal income tax on behalf of others in accordance with the law before it is allowed to deduct the actual salary and salary paid in accordance with the regulations in the remittance year.

4. The actual expenses incurred by an enterprise in accepting external labor dispatch employment should be deducted before tax in two situations according to regulations: the expenses paid directly to the labor dispatch company in accordance with the agreement (contract) should be used as labor expenses; the expenses paid directly to the individual employees should be used as wages and salary expenses and employee welfare expenses.

5. The salary and salary of enterprises that are state-owned are not exceeding the limited amount given by relevant government departments; the excess part shall not be included in the total salary and salary of the enterprise, nor shall it be deducted when calculating the taxable income of the enterprise.

6. The payment of economic compensation paid by an enterprise to the resigned personnel after the termination of the labor contract is not used as a deduction before the salary and salary, and shall not be used as the basis for calculating employee welfare expenses, etc. However, the economic compensation paid by the enterprise to the workers due to the termination of the labor relationship is a reasonable expenditure related to the acquisition of income and can be deducted before the tax

.

7. The actual expenses incurred by enterprises in hiring seasonal workers, temporary workers, interns, rehired retirees and accepting external labor dispatch workers should be divided into wages and salary expenses and employee welfare expenses, and deducted before corporate income tax in accordance with the provisions of the Enterprise Income Tax Law. If it is a salary and salary expenditure, it is allowed to be included in the base of the total salary and salary of the enterprise as the basis for calculating the deductions of other related expenses.

8. Temporary workers have pre-tax deduction issues

(1) Operation according to wages and salary: temporary workers, seasonal workers, sign long-term or short-term labor contracts or agreements with the enterprise, comply with the provisions of the "Notice of the State Administration of Taxation on the Deduction of Enterprise Wages and Salaries and Employee Welfare Fees" (Guoshi Han [2009] No. 3, hereinafter referred to as "Guoshi Han [2009] No. 3"), and their wages and salaries are allowed to be deducted before tax.

information that needs to be provided: the enterprise should provide a detailed list of wages, labor contract (agreement) text, full declaration certificate for all personal income and personal income tax withholding and payment certificate:

Note that if the salary is deducted before tax, there is no value-added tax, and the enterprise does not need to obtain an invoice.

(2) Operation according to labor remuneration: If the conditions for salary is deducted before tax, it is considered that the labor fee is deducted before tax, and the personal income tax must be paid according to labor. At the same time, the invoice is required to obtain an invoice before tax can be deducted before tax.

9. The supplementary pension insurance, supplementary medical insurance, and welfare expenses paid by enterprises for retirees shall not be deducted before corporate income tax. The expenses incurred by rehired retired employees can be deducted before tax in accordance with the State Administration of Taxation No. 15 of 2012. The expenses incurred by enterprises in providing work meals to employees can be deducted before tax.

12. The company provides employees with physical examinations in a unified manner, and the expenses incurred can be deducted as employee welfare fees before tax.

13. If the communication and transportation benefits provided by enterprises to employees have been implemented monetization reform, the communication and transportation subsidies issued or paid monthly according to standards should be included in the total wages of employees and will no longer be included in the management of employee welfare expenses, and there is no invoice required; if the monetization reform has not been implemented, the relevant expenditures incurred by the enterprise will be used as employee welfare expenses management.

14. The winter heating subsidies, centralized heating subsidies, and heat prevention and cooling fees issued by enterprises are included in the employee welfare expenses. The centralized heating subsidies issued by position or title should be included in the total wages of employees and will be deducted.

15. The non-taxed meal allowance stipulated by the State Stories [1994] No. 89 of the State Stories [1994] refers to the missed meal fees collected by the financial department, which do not require an invoice and can be deducted before corporate income tax.

Some units shall be included in the name of missed meal subsidies to employees, which shall be subject to personal income tax for wages and salary income of the month, which is a welfare subsidy and comply with Article 1 of the "Notice of the State Administration of Taxation on the Deduction of Enterprises' Wages and Salaries and Employees' Welfare Fees" (State Taxation Letter [2009] No. 3), and may be deducted before tax as the wages and salary expenses incurred by the enterprise according to regulations.

16. The rent incurred by an enterprise to provide accommodation for employees is included in the employee welfare expenses based on the house rental contract and legal certificates; the enterprise reimburses personal rental expenses for employees, and can be included in the employee welfare expenses based on the invoice issued by the lessor (the invoice can be the employee of the enterprise) and individual tax is required for the combined salary.

17. Reasonable compensation expenses for work-related accidents related to enterprise production and operation are allowed before tax deductions, and some enterprises that should be compensated by the parties personally shall not be paid, if payment is not allowed before tax deductions.

Enterprises should provide relevant supporting documents to the competent tax authorities, such as: accident appraisal certificate, traffic management department handling opinions, labor arbitration agreement or court judgment materials, compensation agreement signed with employees, payment records, etc. If an enterprise pays work-related injury insurance for employees, the work-related injury insurance department shall pay. Compensation expenses given to enterprises that exceed the specified scope and standards cannot be deducted before tax.

18. When an enterprise has a canteen to accept canteen funds allocated by the enterprise financially, the receipt issued by the canteen is an internal certificate of the enterprise and is one of the pre-tax deduction certificates. However, other pre-tax deduction certificates such as invoices for the canteen to purchase related items before it can be deducted before it can be deducted.

19. The enterprise has collected union funds in accordance with relevant regulations, but failed to pay the actual payment as required and cannot be deducted before tax.

20. If the enterprise does not establish a trade union organization, but has set up trade union funds and has not allocated them, it is used as daily activities expenses and cannot be deducted before tax in accordance with the prescribed ratio.

21. Any enterprises, institutions and other organizations that establish trade union organizations in accordance with the law shall allocate trade union funds to the trade union at 2% of the total wages of all employees every month. The "Special Receipt for Trade Union Fund Allocation and Payment" issued by the trade union organization shall be deducted before tax based on the "Special Receipt for Trade Union Fund Allocation and Payment" issued by the trade union organization and the "Special Receipt for Trade Union Funding Income" or the trade union fund collection certificate shall be deducted before tax based on the full amount allocated. There is no need to deduct the union funds returned by the superior trade union. For example, an enterprise that establishes a trade union organization pays 500,000 yuan of union funds at 2% of the total wages of employees, and obtains a certificate of union funds collection. Later, it receives 300,000 yuan of union funds returned by the superior trade union and transfers it to the enterprise trade union account without considering other circumstances (more than 2% of the total wages of employees), the enterprise can deduct 500,000 yuan of union funds before tax, not 300,000 yuan.

22. The pre-tax deduction voucher of trade union funds of enterprises: including the "Trade Union Funds (Preparation) Special Payment Letter" (for bank transfer), "Trade Union Funds (Preparation) Special Payment Voucher" (for cash collection), "General Payment Letter of Trade Union Funds Collection" and "Special Tax Payment Letter of the People's Republic of China" and other related withholding vouchers that are handed over by the tax authorities at all levels. That is to say, enterprises can use the above vouchers to perform pre-tax deductions in the future. .

23. The 60% of the union funds received by the enterprise have not been listed for payment, and there is no tax increase in the issue of tax adjustment and increase in the reconciliation of corporate income tax.

Another enterprise trade union is a non-profit organization. According to the provisions of the Enterprise Income Tax Law, the income obtained by eligible non-profit organizations is tax-free income and is exempt from corporate income tax.

24. The part of the employee union funds allocated by the enterprise shall not exceed 2% of the total wages and salaries shall be deducted before corporate income tax based on the "Special Receipt for Trade Union Funding Income" issued by the trade union organization or the legal and valid union fund collection certificate. Whether the union’s bills are formal does not affect the pre-tax deduction of the enterprise’s union funds.

25. Unless otherwise stipulated by the financial and tax authorities of the State Council, the part incurred by the enterprise that does not exceed 2.5% of the total salary and salary will be deducted; the part that exceeds the amount will be carried forward and deducted in the subsequent tax year.

26. The deduction of employee education funds before tax must follow the principle of collection and payment realization. That is, the employee education funds granted to be deducted before tax must be the part that has actually occurred in the enterprise, and the employee education funds that have been set aside but have not actually occurred in the book shall not be deducted before tax in the tax year.

27. Finance and Taxation [2015] No. 63 stipulates that the employee education funds incurred by high-tech enterprises can be deducted before tax within the range of no more than 8% of the total salary. The high-tech enterprise referred to here refers to a high-tech enterprise registered in China, implemented accounting and collection, and has been recognized.

28. Finance and Taxation [2014] No. 59: The part of the employee education expenditure incurred by recognized technologically advanced service enterprises that does not exceed 8% of the total salary and salary will be deducted when calculating the taxable income; the part exceeds the amount will be carried forward and deducted in the future tax year.

29. Finance and Construction [2006] No. 317 stipulates that the scope of the education and training funds for enterprise employees includes:

(1) on-the-job and transfer training;

(2) adaptive training for various jobs;

(3) job training, vocational and technical level training, and high-skilled talent training;

(4) continuing education for professional and technical personnel;

(5) special operation personnel training Training;

(6) Expenditures for employee delivery training organized by enterprises;

(7) Expenditures for professional skills appraisal, professional qualification certification, etc. for employees;

(8) Purchase of teaching equipment and facilities;

(9) Rewards for employee job self-taught;

(10) Management expenses for employee education and training;

(11) Other expenses related to employee education.

30. The funds required to participate in continuing education with the approval of the unit and the professional and technical, job training, vocational and technical level training, and high-skilled talent training organized by relevant government departments can be listed from the employee education and training funds of the employee's enterprises where the employee is located. Therefore, the fees for the qualification examination of the practitioner and the qualification examination of the security officer paid by the enterprise fall within the scope of employee education funds.

31. The continuing education of accounting personnel is the continuing education of professional and technical personnel, and the expenses incurred can be included in the employee education funding subjects.

32. In order to obtain a degree (such as the tuition fee for applying for an MBA), employees are in the workplace education expenses and should be borne by the individual. They are not included in the scope of employee education expenses and cannot be deducted before tax. If the payment is included, personal income tax will also be withhelded from the combined employee salary and salary.

33. The tuition fees for employees to go to colleges for adults do not fall within the scope of employee education funds.

34. The input tax amount indicated on the special invoice for general taxpayers to obtain employee education expenses (such as technical training fees) can be deducted according to regulations.

35. Finance and Construction [2006] No. 317 stipulates that employees who have to go to the unit for training or who must go to the unit for training under the approval of the unit or in accordance with the national, provincial and municipal regulations shall bear the training-related expenses by the unit where the employee is located in accordance with the regulations. The air tickets and other transportation expenses incurred by employees in participating in training in other places do not fall within the scope of employee education funds. Although they do not belong to employee education funds, they can be deducted before corporate income tax according to regulations.

36. Article 6 of Finance and Taxation [2012] No. 27 stipulates that the employee training expenses of integrated circuit design enterprises and qualified software enterprises should be calculated separately and deducted according to the actual amount incurred when calculating the taxable income. That is to say, according to actual pre-tax deductions, they must be strictly distinguished from employee education funds. They do not include employee education funds, do not squeeze out the share of employee education funds, and otherwise, the employee education funds that should be deducted at a limit shall not be included in the full deduction of employee training costs.

37. Article 3 of the State Administration of Taxation Announcement No. 34 of 2011 stipulates that the actual pilot training fees, flight training fees, flight attendant training fees, air guard training fees and other air service training fees incurred by aviation enterprises can be deducted before tax as transportation costs of aviation enterprises. That is to say, according to actual pre-tax deductions, they must be strictly distinguished from employee education funds. They do not include employee education funds, do not squeeze out the share of employee education funds, and otherwise, the employee education funds that should be deducted at a limit shall not be included in the full deduction of employee training costs.

38. State Administration of Taxation Announcement No. 29 of 2014 stipulates that the training costs incurred by nuclear power generation enterprises to train nuclear power plant operators can be deducted before tax as the power generation cost of the enterprise. Enterprises should strictly distinguish the training expenses of nuclear power plant operators from employees' employees' education expenses and calculate them separately. The actual employee education expenses incurred by employees shall not be included in the training expenses of nuclear power plant operators' education expenses directly deducted. That is to say, according to actual pre-tax deductions, they must be strictly distinguished from employee education funds. They do not include employee education funds, do not squeeze out the share of employee education funds, and otherwise, the employee education funds that should be deducted at a limit shall not be included in the full deduction of employee training costs.

39. Article 31 of the "Regulations on the Implementation of the State Enterprise Income Tax Law": The taxes referred to in Article 8 of the Enterprise Income Tax Law refer to various taxes and surcharges incurred by enterprises except for corporate income tax and value-added tax that are allowed to be deducted.

40. Corporate income tax is calculated based on taxable income minus the balance of deduction items. It is essentially an expenditure for enterprise profit distribution and is a form of the state's participation in the distribution of enterprise business results, rather than actual expenses incurred in order to obtain operating income. It cannot be deducted as taxes of the enterprise before tax.

[Example] After reconciliation and clearance, pay the corporate income tax. If the impact amount is not significant, you can not adjust the reconciliation and clearance year and directly include it in the current profit and loss:

Debit: Income tax expense

Credit: Taxes and fees payable------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ If the enterprise reconciles and settles the 2016 income tax in May 2017 and pays the corporate income tax for 50,000 yuan, it is a significant impact. If the "reconcile corporate income tax for 50,000 yuan" is included in the current profit and loss of 2017, it will be directly entered into the "income tax expense" account and the 2017 income tax will be settled from January to May 2018, and there is no need to make tax adjustments to the corporate income tax expense for 2016 that will be paid.

41. Under normal sales conditions, the value-added tax sales tax collected from the purchaser or the taxable amount that is simplified taxable. Because this part of the tax does not participate in the calculation of cost and profit or loss, it is directly calculated in the tax and fee account for payable, so there is no problem of whether to deduct before income tax.

[Example] A general taxpayer charges a total of 530 yuan for accommodation services. When calculating, it should be converted into tax-exclusive sales, that is, sales without tax = 530 yuan ÷ (1+6%) = 600 yuan, and then the sales tax = 500 yuan × 6% = 30 yuan, of which 500 yuan is included in the "Operating Income" account, and the other 30 yuan is included in the "Taxes and Fees Payable-Value Added Tax Payable (Export Tax)" account. If you do not participate in the calculation of costs and profit and loss, there is no problem of deduction before income tax.

[Example] A total of 103 yuan is charged for catering services by small-scale taxpayers. When calculating, they should be converted into tax-exclusive sales, that is, sales that exclude tax = 103 yuan ÷ (1+3%) = 100 yuan, then the taxable amount of VAT = 100 yuan × 3% = 3 yuan, of which 100 yuan is included in the "operating income" account, and the taxable amount of VAT is included in the "Taxes and Fees Payable-Value Payable" account. If you do not participate in the calculation of costs and profit and loss, there is no problem of deduction before income tax.

42. Value-added tax is deemed as a sales act. The value-added tax or tax payable amount borne by itself is the original value, cost or expense of the asset incurred as a "deemed as a sales act" and can be deducted before corporate income tax in accordance with relevant regulations.

[Example] External donation of goods requires the confirmation of the sales tax or taxable amount according to the deemed sales. If the overall donation cost does not exceed the donation limit, the donation cost will be deducted before income tax with the donation cost.

Average taxpayers of a furniture company gave 500 sets of products (desks) they produced to Hope Project, with a market price of 120 yuan per set and a product cost of 100 yuan. The accounting treatment is:

Debit: Non-operating expenses 60200

Credit: Inventory goods 50000

Taxes and fees payable - Value-added tax (export tax) payable 10200

The amount of value-added tax (export tax) payable is calculated according to fair value, that is, 500╳120╳17%=10200 yuan

On the other hand, since the Enterprise Income Tax Law stipulates that the public welfare donation expenditure incurred by an enterprise shall be deducted if it does not exceed 12% of the total annual profit, and the above donation expenditure is 60200 yuan, which depends on whether it exceeds 12% of the total annual profit. If it does not exceed, it can be deducted before tax. At this time, the accounting and tax treatment are consistent and there is no need to pay tax adjustments; if it exceeds, the excess cannot be deducted before tax, and tax adjustments are required.

43. The amount of VAT input tax that has been deducted for purchase of goods, services and taxable acts, according to Article 31 of the "Regulations on the Implementation of the Enterprise Income Tax Law", the tax referred to in Article 8 of the Enterprise Income Tax Law refers to the taxes incurred by an enterprise except for corporate income tax and the value-added tax that are allowed to be deducted. This part of the input tax is not allowed to be deducted before income tax. The fundamental reason is that value-added tax is an extra-price tax. When deducting this part of the input tax, it is not included in the book value of assets, costs and expenses, and it is not involved in the calculation of costs and profit and loss, so deductions are not allowed before income tax.

[Example] General taxpayer sales personnel spend 1,060 yuan on accommodation services, obtain a special value-added tax invoice deduction voucher with a tax rate of 6%, and declare a deduction of 60 yuan according to the regulations. When performing accounting, 1,000 yuan is included in the detailed account of "sales expenses", and the input tax amount is also deducted by 60 yuan in the "Taxes and Fees to Pay - Value-Added Tax (Input Tax)" account. If you do not participate in the calculation of costs and profits and losses, there is no problem of deduction before income tax.

44. The value-added tax that is not deducted for purchase of goods, services and taxable behaviors does not belong to the "VAT that is allowed to be deducted" stipulated in Article 31 of the "Regulations on the Implementation of the Enterprise Income Tax Law" and can be deducted before income tax in accordance with regulations. The fundamental reason is that value-added tax is an extra-price tax. This part of the tax is not deducted from input and is included in the book value of assets, costs and expenses. If you participate in the calculation of costs and profit and loss, you can deduct it before income tax according to regulations. Among them, there are two situations in the practice of undeducted value-added tax:

One situation is that the input tax cannot be deducted according to regulations, and the undisputed one can be deducted before corporate income tax.

[Example] General taxpayers incur meeting expenses, including 2,120 yuan of catering expenses (of which the tax rate is 6%). According to the provisions of Document No. 36 of Finance and Taxation (2016), the input tax of purchased passenger transportation services, loan services, catering services, daily services and entertainment services shall not be deducted from the sales tax amount. Regardless of whether a special value-added tax invoice is obtained, the input tax amount of 120 yuan cannot be deducted, and is included in the conference expenses and deducted before corporate income tax according to regulations.

Another situation is the input tax that can be deducted according to regulations. In practice, due to the failure to obtain compliance deduction certificates such as special value-added tax invoices, and no certification overdue, the input tax is not deducted. Since Article 31 of the "Regulations on the Implementation of the Enterprise Income Tax Law" only stipulates that "value-added tax that is allowed to be deducted" cannot be deducted before corporate income tax. Regardless of the reason why the value-added tax that is not deducted is calculated and included in the book value of assets, costs and expenses, it can be deducted before income tax according to regulations by participating in the calculation of costs and profits and losses.

[Example] General taxpayers incur office supplies expenditure of 5,850 yuan (of which the tax amount is 850 yuan), and obtain a general value-added tax invoice, and the input tax cannot be deducted. The book value of the office supplies expenditure is 5,850 yuan, which can be deducted before corporate income tax as required.

[Example] A general taxpayer purchases fixed assets of RMB 117,000 (of which the tax amount is RMB 17,000) and obtains a special value-added tax invoice. If the company has not certified for more than 180 days, the input tax cannot be deducted. The book value of the fixed assets is RMB 117,000. The input tax can be deducted according to regulations as the depreciation of the fixed assets.

[Example] A general taxpayer incurs a rent fee of 5,550 yuan (of which the tax amount is 550 yuan), obtains a special value-added tax invoice, and is certified according to regulations. However, the deducted input tax amount is not declared to the competent tax authority during the next month declaration period when the certification is passed, and there is no deducted input tax amount. The book value of the rent fee expenditure is 5,850 yuan, which can be deducted before corporate income tax according to regulations.

45. In export goods business, input tax amounts that are not exempted or deducted according to the tax law. This part of the input tax should be transferred to the sales cost of the goods, and can be deducted before income tax with the carry-over of the sales cost.

46. The amount of the transfer of the input and tax of abnormal value-added tax losses (such as loss of market, damage, theft, etc.) incurred by the enterprise can be deducted before income tax according to regulations.

"Notice of the Ministry of Finance and the State Administration of Taxation on the Pre-Tax Deduction Policy of Enterprise Asset Losses" (Finance and Taxation [2009] No. 57) stipulates that the input tax amount that an enterprise shall not deduct from the value-added tax output tax due to inventory loss, damage, scrapping, theft, etc. can be deducted together with inventory losses when calculating the taxable income.

In practical operations, the corresponding value-added tax input tax shall not be used for deduction, and shall be transferred out of the input tax. In addition, the lost goods need to be declared to the tax authority and after certification and approval by the tax authority, it is a pre-tax matter. The transferred input tax can also be deducted before income tax with property losses.

47. The urban construction tax, education surcharge and local education surcharge can be deducted before corporate income tax.

According to Article 31 of the "Regulations on the Implementation of the Enterprise Income Tax Law", the tax referred to in Article 8 of the Enterprise Income Tax Law refers to the taxes and surcharges incurred by an enterprise except for corporate income tax and the value-added tax that are allowed to be deducted. That is to say, the urban construction tax, education surcharges are paid based on the value-added tax amount, and local education surcharges can be deducted before corporate income tax.

48. Repay taxes for previous years

(1) Repay fines and late payment fees incurred in the previous year or the current year are recorded in the current "No-operating expenses" account and cannot be deducted before tax;

(2) Repay taxes for this year are recorded in the profit or loss or cost or asset accounts of the year according to regulations, and shall be deducted before tax in accordance with relevant regulations;

(3) Repay taxes for this year are recorded in the profit or loss or cost or asset accounts of this year according to regulations

(3) Repay taxes for this year are recorded in the profit or loss or cost or asset accounts of this year according to regulations

0 Enterprises repay property tax, land use tax, and stamp duty for this year shall be adjusted according to the year to which the taxes for that year belong, and shall not be deducted before tax in the year of the repayment. After the enterprise makes a special application and explanation, it will allow the reimbursement to the annual calculation and deduction for the project, but the reimbursement confirmation period shall not exceed 5 years.

reimbursement of taxes affects the depreciation or amortization of fixed assets and intangible assets. Depreciation or amortization can be made within the remaining service life according to the adjusted book value and deducted before tax according to relevant regulations.

(4) Regardless of whether the corporate income tax in the previous year or the current year (occasionally, due to prepayment), since corporate income tax cannot be deducted before tax, no tax adjustment is required.

49. Announcement of the State Administration of Taxation No. 28 of 2011: The personal income tax borne by an enterprise to employees should be part of the personal salary. Any expenses that are listed as enterprise management fees alone shall not be deducted before tax when calculating corporate income tax.

50. Personal income tax comes from employee wages and salary expenses, which have been deducted before corporate income tax, and the actual payment process naturally cannot be deducted repeatedly in the enterprise. Of course, if the employee agrees with the enterprise to obtain after-tax wages, the enterprise should adopt a reversal method when calculating personal income tax, and combine the tax to be borne with the actual wages as the basis for salary expenditure and personal income tax calculation; in this case, personal income tax is actually included in the "wage and salary".

51. Taxes included indirect deductions for related assets

(1) Vehicle purchase tax

Vehicle purchase tax is included in the cost of "fixed assets-vehicles" and depreciation is calculated in accordance with the law.

(2) Arable land occupation tax and deed tax

Arable land occupation tax is included in "intangible assets-land use rights", and deed tax is included in "intangible assets-land use rights" or "fixed assets-house", and deed is amortized or depreciated according to law. Real estate development companies carry the value of land use rights to "development goods" and confirm the "main business cost" when selling.

(3) Value-added tax that is not deducted when purchasing assets

52. Income tax paid by enterprises to the outside world according to regulations cannot be deducted before tax: the taxpayer of the withholding is a non-resident enterprise, and the resident enterprise is the tax borne by the withholding agent and is not the expense of the enterprise, so it cannot be deducted before tax.

53. The tax withholding or the tax expenses clearly contained in the contract cannot be deducted before tax by the other party. The tax or surcharge described in the tax law is a reasonable expenditure in effect related to the income obtained by the enterprise. The taxpayer who takes the tax on the enterprise shall not be deducted before tax. The taxpayer who withdraws taxes such as circulation taxes, personal income taxes and other taxes on behalf of the enterprise is the taxpayer who obtains taxable income. The enterprise only performs the withholding obligations on behalf of the enterprise. Therefore, the tax withholding does not belong to the various taxes and surcharges incurred by the enterprise and cannot be deducted when calculating the taxable income.

From another perspective, if the contract stipulates that "bearing the other party's tax expenses" are "taxable expenses" paid, and obtaining relevant invoices and other pre-tax vouchers, it can be deducted before tax according to regulations. For example, if the enterprise hires a personal lecture, the net amount of the lecture fee is 3,000 yuan, and the enterprise can only go to the competent tax authority to issue invoices. If the tax deducted on the behalf is part of the payment fee, it can be deducted when calculating the taxable income, that is, by 3,000 yuan in the net amount of the lecture fee, the "tax included" lecture fee is 3,756.61 yuan, and obtaining an invoice issuance on behalf of the company, it can be deducted before tax according to regulations.

54. Period expenses incurred by real estate companies, taxation costs for sold developed products, business taxes and surcharges, and land value-added tax shall be deducted in accordance with regulations in the current period. Therefore, the business tax declared and paid by real estate companies based on prepayments as tax calculation basis can be deducted before corporate income tax.