01 What kind of evidence link should be attached to the large amount of consultation fee expenditure? Answer: First of all, the premise of paying the consultation fee is that the business is real. If the business is false, all the evidence links will be useless!

01 What kind of evidence link should be attached to a large amount of consultation fee expenditure?

Answer: First of all, the premise of paying the consultation fee is that the business is real. If the business is false, all the evidence links will be useless! For the expenses of large-scale expenses of enterprises, the original vouchers should be complete and it is recommended to be accompanied by the following relevant documents: 1. Invoice for consultation fees; 2. Consulting contract or agreement; 3. Internal project approval letter or internal meeting minutes of consultation; 4. Bank payment statement; 5. Enterprise payment approval form; 6. Consulting results report; 7. Consulting records or traces; 8. Consulting project acceptance form; 9. Other relevant information, etc.

Reminder: 1) Whether a fee can be deducted before corporate income tax is not only the appearance of the evidence chain, but also the essence behind the business. An invoice is not enough to support the authenticity of the business, so the substantive test of the business is crucial. 2) Any business must form a closed loop from beginning to end, such as consulting fees, there must be a contract agreement at the beginning, the process must have traces of consultation, and the end must have consulting results or acceptance.

Reference: 1) Article 8 of the Enterprise Income Tax Law stipulates that reasonable expenses in actual incurred by an enterprise related to the income acquisition, including costs, expenses, taxes, losses and other expenses, shall be deducted when calculating the taxable income. 2) In , the State Administration of Taxation requires that pre-tax deduction vouchers be followed in the management of pre-tax deduction vouchers, , require pre-tax deduction vouchers to follow the principles of authenticity, legality and relevance, and explain the specific evidence requirements for proving "authenticity": Article 7 Enterprises should keep information related to pre-tax deduction vouchers, including contract agreement, expenditure basis, payment vouchers, etc. for reference, to prove the authenticity of pre-tax deduction vouchers.

02 The property under the boss’s name is not rented to his own company for use. Is there any tax-related problems?

1) The property under the boss’s name is not rented to his own company for use, and the user shall pay the property tax on his behalf.

Policy basis: According to the document "Notice on Issues Related to Real Estate Tax Urban Land Use Tax" No. 128, taxable units and individuals who do not rent and use properties of other units shall pay property tax on behalf of the property according to the remaining value of the property.

2) The property under the name of the boss is not rented to his company for use. Since the boss shareholder and the company are related to the company, the pricing is unfair and violates the principle of independent transactions, there is a risk of paying 20% ​​of the property lease income tax by the tax authorities for rent.

Policy basis: According to the "Personal Income Tax Law", if the business transactions between an individual and his or their affiliates do not comply with the principle of independent transactions and reduce the taxable amount of the person or his or their affiliates, and there is no legitimate reason, the tax authority has the right to make tax adjustments in reasonable methods. If the tax is required to collect taxes, the tax shall be charged and interest shall be charged in accordance with the law.

3) The property under the name of the boss is not rented to his company for use. It is not deemed to be a sales service in terms of value-added tax, and there is no risk of value-added tax.

Policy basis: "Implementation Measures for the Pilot of Business Tax to Reform Value-Added Tax" (Finance and Taxation [2016] No. 36) Article 14, Paragraph 1 stipulates that Article 14 stipulates that the following circumstances are deemed to be sales services, intangible assets or real estate: (1) Units or individual industrial and commercial households provide services to other units or individuals free of charge, except for those used for public welfare or targeting the public. (2) Units or individuals transfer intangible assets or real estate to other units or individuals free of charge, except when used for public welfare undertakings or targeting the public. (III) Other circumstances stipulated by the Ministry of Finance and the State Administration of Taxation.

4) The property under the boss's name is not rented to his company for use. Since the company has not obtained the rent invoice issued by the boss, there is a risk that the company's income tax cannot be deducted before tax.

Policy basis: According to "Regulations on the Management of Enterprise Income Tax Pre-Tax Deduction Vouchers" (Announcement No. 28 of the State Administration of Taxation, hereinafter referred to as Announcement No. 28) Article 9 of stipulates that if the expenditure items incurred by an enterprise in the country belong to value-added tax taxable items (hereinafter referred to as "taxable items"), the other party shall be required if the expenditure items incurred by an enterprise in the country belong to value-added tax taxable items (hereinafter referred to as "taxable items"), the other party shall For VAT taxpayers who have completed tax registration, their expenses shall be made with invoices (including invoices issued by the tax authority in accordance with regulations) as pre-tax deduction vouchers; for the other party, an institution that does not require tax registration in accordance with the law or an individual engaged in small and sporadic business, their expenses shall be made with invoices issued by the tax authority or internal vouchers as pre-tax deduction vouchers. The receipt vouchers shall state the name of the receiving unit, the personal name and ID number, expenditure items, the amount of payment, and other related information.

03 I am a trading company and signed a sales contract. Although the payment has been collected, the goods have not been shipped yet. The customer requires the full invoice. Is it a false invoice issued in advance?

Answer: does not constitute a false opening behavior. Because fictitious invoice issuing a false invoice means that your trading company has real sales business in case there is no real business, but the goods have not been shipped yet as agreed in the contract.

Policy basis: 1) According to "Announcement of the State Administration of Taxation on Issues of Special Value-added Tax Invoices by Taxpayers" (Announcement No. 39, 2014) : 1. The taxpayer shall own the ownership of the goods for special value-added tax invoices issued by taxpayers to the outside world for special value-added tax invoices issued by taxpayers to the outside world, including obtaining ownership of the goods through direct purchase, and also obtaining ownership of the goods by "sell first and then buy". The so-called "sell first and buy later" means that the taxpayer sells the goods to the next company first and buys the goods from the previous company later.

2) "Interim Regulations on Value Added Tax of the People's Republic of China" Article 19 Time of the occurrence of VAT tax obligations: (1) The sales of goods or taxable services are the day when the sales funds are received or the certificate of receipt for the sales funds are obtained; if the invoice is issued first, the day when the invoice is issued.

3) "Invoice Management Measures of the People's Republic of China" Article 3 Invoices referred to in these Measures refer to receipts and payment vouchers issued and collected in the purchase and sale of goods, provision or acceptance of services, and engaging in other business activities.

Article 19 When units and individuals selling goods, providing services, and engaging in other business activities receive money from external business operations, the payee shall issue an invoice to the payee; in special circumstances, the payment shall issue an invoice to the payee.

4) "Invoice Management Measures of the People's Republic of China" Article 22 stipulates that invoices shall be issued truthfully in accordance with the prescribed time limit, order and column, and shall be stamped with the special invoice seal. No unit or individual shall have the following false invoices: (1) Issue an invoice for others or for yourself that is inconsistent with the actual business operation; (2) Let others issue an invoice for yourself that is inconsistent with the actual business operation; (3) Introduce others to issue an invoice for yourself that is inconsistent with the actual business operation operation.

04 Is real estate companies exempt from deed tax for land building kindergartens acquired by real estate companies?

Real estate companies win the bid for land in the form of bidding, a small part of the land planning department stipulates it to be used to build primary schools and kindergartens. Is the land used for supporting construction of primary schools and kindergartens subject to deed tax?

Answer: "Deed Tax Law of the People's Republic of China" Article 6 If any of the following circumstances occurs, deed tax will be exempted: (2) Non-profit schools, medical institutions, and social welfare institutions shall bear land and house ownership for office, teaching, medical care, scientific research, pension, and assistance.

and "Announcement of the Ministry of Finance and Taxation Administration on the Implementation of Several Matters in the Deed Tax Law" (Announcement by the Ministry of Finance and Taxation Administration of 2021 No. 23) Article 3 stipulates: Nonprofit schools, medical institutions, and social welfare institutions that enjoy deed tax exemption are limited to non-profit legal persons and non-profit organizations registered as public institutions, social groups, foundations, social service institutions, etc. among the above three types of units.

Among them: 1. The specific scope of the school is universities, middle schools, primary schools, and kindergartens approved by the people's government at or above the county level or its administrative department, vocational education schools, special education schools, and special schools that implement academic education, and technical colleges approved by the provincial people's government or its human resources and social security administrative department. The specific uses of land and houses that enjoy the deed tax exemption are as follows: 2. For teaching, it is limited to classrooms (teaching buildings) and other land and houses that are directly used for teaching.

Therefore, unless the real estate enterprise has been approved by the education administrative department or administrative department of the people's government at or above the county level and obtained the issued school license, and the land and house rights they bear belong to the part of the land used for teaching, it is exempted from deed tax. Otherwise, if it bears all the land ownership of the People's Republic of China, it shall not deduct the land used to build schools or kindergartens. Secondly, if a real estate company leases the property to a non-profit school or kindergarten for teaching, because the deed tax payer is a real estate company, it cannot enjoy deed tax exemption.

05 In order to pay less tax, convert non-investment real estate to investment real estate fair model measurement difference changes in fair value increase and loss increase to lower profits?

Answer: idea is wrong and cannot be realized.

converts "fixed assets" or investment real estate in a cost model to measure in a fair value model. If the accounting needs to be depreciated, it will become no longer depreciated. For investment real estate measured in a fair value model, since accounting does not include depreciation, the tax bureaus in most provinces, cities and districts in the country currently perform deductions, that is, the depreciation fees of investment real estate are not deducted before tax.

Although, changes in fair value of investment real estate measured by fair value model may lead to a decrease in accounting profits, "profit and loss of fair value changes" cannot be deducted before tax.

06 Can a company combine and write entries if there are many invoices?

Medical device companies are reimbursed for invoices to insurance companies. There are many individuals. Some customers require the company to raise their heads. These are retail cash income, and some are raised by the company and need to transfer and collect the money. There are a lot of invoices issued every month. Can you combine about 100 pieces to make an entry?

Answer: For the same economic business, it can be combined to make accounting entries.

07 Can the mortgage be paid in advance? Is it necessary to keep a loan of 10,000 or 20,000 yuan to deduct personal income tax?

currently still owes 300,000 yuan in mortgage, 30 years. I have the ability to pay back all of them at one time. My personal income is about 1.50,000 yuan before tax. Is it necessary to keep some deductions for personal income tax?

Answer: Of course, it is necessary to leave some for deducting personal income tax. Otherwise, once all of them are returned, the special additional deduction of personal income tax "housing loan interest" cannot be deducted before tax.

08 Why doesn’t accounting teaching involve content about invoices?

The actual enterprise confirmation income is not only whether the goods are issued or whether the funds are received, but more importantly, whether the invoice is issued. However, accounting teaching only mentions goods and capital flows, and does not mention invoice flows. Are theory and practice decoupling? Why doesn’t accounting teaching teach about invoice flow related knowledge?

Answer: The focus of accounting teaching is of course accounting. If the accounting teaching involves invoices and tax-related content, it will naturally involve invoices, such as accounting for the VAT input tax amount purchased for inventory, accounting for the issuance of VAT invoices when prepayment of accounts.

For the recognition of income, the enterprise accounting shall of course be calculated in accordance with the accounting standards. It has nothing to do with whether the enterprise issues invoices. Regardless of whether the old income standards or the new income standards determine income standards, they have nothing to do with invoices.

Similarly, the recognition of corporate income tax revenue is similar to accounting and confirmation of income, and it has nothing to do with invoices. For example, "Notice of the State Administration of Taxation on Several Issues Concerning Corporate Income Tax Income" (State Tax Letter [2008] No. 875) clearly stipulates: "Unless otherwise provided by the Enterprise Income Tax Law and Implementation Regulations, the recognition of corporate sales revenue must follow the principle of accrual basis and the principle of substance over form. (I) If an enterprise sells goods at the same time, the receipt shall be confirmed. Implementation of entry: 1. The commodity sales contract has been signed, and the enterprise has transferred the main risks and rewards related to the ownership of the goods to the purchaser; 2. The enterprise does not reserve the continued management rights usually associated with ownership of the goods, nor does it implement effective controls for the goods sold; 3. The amount of income can be reliably measured; 4. The cost of the seller that has occurred or will be incurred can be reliably calculated. "

and only VAT, because the name of the invoice is called the VAT invoice, and the VAT tax obligation is closely related to the issuance of the invoice. The fourth chapter of the Annex 1 of Finance and Taxation (2016) No. 36 Article 15 stipulates: "The time of the VAT tax obligation and withholding obligation is:

(I) The day when the taxpayer engages in taxable behavior and receives the sales payment or obtains the certificate of requesting the sales payment; if the invoice is issued first, it is the day when the invoice is issued. The sales payment received by

refers to the payment received by the taxpayer during the sales of services, intangible assets, real estate or after completion. The day when the taxpayer obtains the sales payment certificate is the payment determined in the written contract ”

Therefore, after the VAT tax obligation arises, the enterprise needs to declare the tax on invoices and pay VAT in accordance with regulations, regardless of whether the invoice is issued or the payment date is not determined in writing. However, at the same time, if the enterprise issues an invoice first, regardless of whether the goods are issued, whether the taxable services are provided, that is, if the accounting income and the taxable income of the enterprise income tax are not recognized, the VAT income needs to be confirmed.

If you add too much tax law related knowledge (including invoice-related regulations) in accounting teaching, especially in the process of telling income, it will cause the primary and secondary to be indistinguishable and blur the focus. Therefore, in accounting teaching or accounting books, if the income-related cases are involved, either the invoice is issued completely in accordance with the tax law or the invoice-free income is processed, or the case specifically states that the assumption is not considered.

09 Can I issue a second invoice for recharge cards to issue a "no tax" invoice? Can I issue a second invoice with a "no tax" invoice by

recharge card? If not, how can the seller distinguish between electronic invoices? If you can issue a second invoice, how can the customer’s secondary invoice be recorded?

Answer: In practice, there are two situations: general recharge card and refueling card.

(I) General recharge card: is divided into single-purpose card and multi-purpose card.

According to "Announcement of the State Administration of Taxation on Several Issues in the Taxation of Taxation and VAT Reform Pilot" (Announcement No. 53 of the State Administration of Taxation 2016) Article 3 (1) stipulates that single-purpose card issuing enterprises or card sales enterprises (hereinafter collectively referred to as "card-selling party") sell single-purpose cards, or accept prepaid funds obtained by recharge by single-purpose card holders, and will not pay value-added tax. The card seller may issue ordinary value-added tax invoices to the card purchaser and the recharger in accordance with Article 9 of this announcement, and shall not issue special value-added tax invoices. Item (3) stipulates that when the cardholder uses a single-purpose card to purchase goods or services, the seller of the goods or services shall pay VAT in accordance with the current regulations and shall not issue VAT invoices to the cardholder.Article 4, item (1) of

stipulates that the payment institution shall not pay value-added tax for equivalent RMB funds obtained by selling multi-purpose cards, or the recharge funds obtained by accepting multi-purpose cardholders. Payment institutions may issue ordinary value-added tax invoices to card purchasers and rechargers in accordance with Article 9 of this announcement, and shall not issue special value-added tax invoices. Item (3) stipulates that the cardholder uses a multi-purpose card to purchase goods or services from a special merchant that has signed a cooperation agreement with the payment institution. The special merchant shall pay VAT in accordance with the current regulations and shall not issue VAT invoices to the cardholder. Article 9 (11) of

stipulates that 6 "no tax items without sales" are added to the classification code in the "Classification and Coding of Goods and Services Taxation (Trial)" to be used for situations where taxpayers collect money but do not sell goods, taxable labor, services, intangible assets or real estate. "Not taxable items that do not occur in sales" are set up under 601 "Prepaid card sales and recharge". Use the code "Not-taxed items that have not occurred in sales" and the invoice tax rate column should be filled in "Not-taxed" and no special value-added tax invoices shall be issued.

, that is, whether it is a single-purpose card or a multi-purpose card, for the card seller: when selling the card or accepting recharge, the VAT will not be paid, but the card purchaser or the recharger can be issued a "no tax" ordinary VAT invoice, and a special VAT invoice shall not be issued. For the actual seller: When the cardholder actually purchases goods or services, he shall pay VAT according to regulations, but shall not issue VAT invoices to the cardholder. For the purchaser: During the purchase or recharge stage, the enterprise obtains an ordinary invoice with "no tax" in the tax rate column and is used as a "prepaid account" for accounting and management, and the relevant expenses are not deducted before tax; in the issuance stage, if the ownership of the prepaid card has been transferred with relevant internal and external vouchers, it shall be classified according to the purpose of use and shall be deducted before tax in accordance with the tax law. If paid to employees, they can be used as wages and welfare expenses, and if used for social engagements, they can be used as business entertainment expenses for pre-tax deductions. When relevant expenses actually occur, prepaid cards used by enterprises are deducted before tax based on relevant vouchers, such as shopping receipts.

(II) Gas Card

"Management Measures for Single-Purpose Commercial Prepaid Cards (Trial)" (Ministry of Commerce Order No. 9 of 2012) Article 41 of stipulates that the registered prepaid certificate issued by a power fuel sales enterprise to redeem power fuel for a determined production and operation vehicle shall not apply to this regulation.

, that is, the prepaid card that recharges fuel, does not apply to the relevant provisions of single-purpose commercial prepaid cards. At the same time, the refueling recharge card does not meet the definition of a multi-purpose card and does not belong to a multi-purpose card.

"Measures for the Collection and Management of Value-added Tax at Retail Gas Stations for Refined Oil" (State Administration of Taxation Order No. 2, 2002) Article 12 stipulates that taxpayers who sell gas cards and gas vouchers (hereinafter referred to as "pre-sale units") who sell gas cards and gas vouchers shall make relevant accounting treatments in accordance with the prepayment method and will not be levied. The pre-sale unit may issue a general invoice when issuing a gas card or refueling voucher. If the oil purchase unit requires an invoice for VAT, after the user refuels with the card or refueling voucher, a special value-added tax invoice will be issued to the oil purchase unit based on the record of returning the gas card or refueling voucher. When the unit that accepts a gas card or refueling certificate to sell refined oil settles the oil payment with the pre-sale unit, the unit that accepts a gas card or refueling certificate to sell refined oil issues a special value-added tax invoice to the pre-sale unit based on the actual settled oil payment.

"Announcement of the State Administration of Taxation on Value-added Tax Issues such as Tax Exemption Registration of Cross-border Taxable Behaviors" (Announcement No. 30 of the State Administration of Taxation 2017) Article 2 of stipulates that when a taxpayer signs a transportation service contract with the shipper as a carrier, collects freight and assumes the carrier's responsibility, and then entrusts the actual carrier to complete all or part of the transportation services, he or she purchases and hands the refined oil used and paid road, bridge and gate tolls paid to the actual carrier, and meets the following conditions, the input tax shall be deducted from the output tax amount: (1) The refined oil and road, bridge and gate tolls are applied to the transportation services entrusted by the taxpayer to the actual carrier; (2) The value-added tax deduction certificate obtained complies with the current regulations.

means that for the issuer of the gas card: the relevant accounting treatment shall be carried out according to the "pre-receipt" method when issuing, and no value-added tax is levied, and ordinary invoices can be issued (the original regulations did not require issuance of "no tax" invoices, and it is recommended that the pre-receipt of the gas card shall be issued in accordance with the current single-purpose card and multi-purpose card regulations). After refueling, no invoice shall be issued after the use of single-purpose or multi-purpose cards. The issuer may issue a special value-added tax invoice to the purchaser based on the actual refueling records. Card purchaser: When purchasing a card, you can obtain a normal VAT invoice and process it as a "prepaid account". After refueling, you can obtain a special VAT invoice declaration and deduction, and record the relevant costs and expenses according to the purpose. If it meets the requirements, it can be deducted before tax.

To sum up, general recharge cards cannot issue invoices again after issuing a "no tax" invoice, but refueling cards can issue invoices again after issuing a "no tax" invoice.

10 What taxes and fees do general taxpayers need to pay for labor fees?

As a conference service company, the labor fees hired by the experts at the meeting are paid by the company. What taxes and fees do we need to pay? What is the tax rate?

Answer: For the tax treatment of expert labor fees in the question, it depends on the agreement between the conference service company and the meeting unit. The tax treatment is different from the agreement.

1. Expert labor fees are added to the conference fee and invoices are issued to the conference unit

If there is such an agreement in the conference service contract (agreement) between the two parties, it means that the expert labor fees need to be issued to the conference unit. Then the expert may have appointed an invoice for the conference unit to invite it, but the expert labor fees become a cost for the conference service company, because the income invoice is issued for the collection fee from the conference unit.

Since the meeting unit has added the expert labor fee to the meeting fee and issued an invoice, it is naturally necessary to pay value-added tax (tax rate 6%) in accordance with the tax law and the income receivable as corporate income tax in accordance with the tax law.

At the same time, the labor fees paid to experts must be withheld and paid personal income tax in accordance with the "labor remuneration income"; if the labor fees paid to experts are greater than 500 yuan, etc. do not meet the small sporadic standards, they also need to obtain an invoice issued by the expert at the tax bureau as a pre-tax deduction certificate.

2. Expert labor fees are not included in the meeting fees and do not require the meeting unit to issue invoices. They are simply collecting and paying on behalf of

"Supplementary Notice of the State Administration of Taxation on Related Issues in Investigation and Handling of Personal Income Tax Tax Evasion Cases" (State Taxation Hanfa [1996] No. 602) Article 3 stipulates that the determination of the withholding agent shall, in accordance with the provisions of the Personal Income Tax Law, the unit and individual who pay the income to individuals are withholding agents. Due to the phenomenon of multiple payments between the unit and individual who pays the income and the person who obtains the income, it is sometimes difficult to determine the withholding agent. In order to ensure the unification of national implementation, the recognition standards are now stipulated as: Any unit and individual recognized by the tax authorities to have the right to decide on the payment object and payment amount of the income shall be the withholding agent.

Therefore, when it is just a simple collection and payment, the conference service company does not have the withholding obligation of personal income tax, and collecting expert service fees does not constitute its own income and does not require VAT payment; the expert service fees paid are not their own costs, and there is no need to consider the issue of pre-tax deduction vouchers.

11 What taxes are required to be paid for the transfer of personal equity?

Hello everyone, I opened a company a few years ago and subscribed 500,000 yuan, and the actual payment was 0. Now the company doesn’t want to do it anymore. If you want to transfer the company to a friend, what taxes do you need to pay?

Answer: needs to pay stamp duty and personal income tax based on the transfer amount.

1. Stamp duty: According to the provisions of in the Stamp Tax Law, stamp duty shall be paid for equity transfer contracts at 5% of the transfer price.

2. Personal Income Tax: Individuals transfer equity, personal income tax shall be paid according to the "property transfer income". Since the individual does not actually contribute, the original value of the equity (investment cost) is 0.

More provisions on the transfer of equity involve personal income tax shall be implemented in accordance with "Announcement of the State Administration of Taxation on the Issuance of the Management Measures for the Personal Income Tax for Equity Transfer Income (Trial)" (Announcement of the State Administration of Taxation 2014 No. 67) .

12 Is the income obtained by renting cattle exempted from value-added tax and is it exempt from corporate income tax for enterprises engaged in agricultural, forestry, animal husbandry and fishery projects in accordance with the Income Tax Law?

Our company is an enterprise classified as agricultural and animal husbandry in the national economy. I would like to ask if our company's biological assets - cattle are rented out, will the income obtained be exempted from value-added tax and the enterprise's income tax for agricultural, forestry, animal husbandry and fishery projects in accordance with the income tax law.

Answer: (I) VAT question

For agricultural and animal husbandry enterprises to rent cattle, although the question has been explained as "productive biological assets", the purpose of the cattle is not explained. After the reform of

, tax exemption for agricultural services is . "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Project for Business Tax to Comprehensively Develop the Pilot Project for Business Tax to Comprehensively Develop the Value-Added Tax" (Finance and Taxation [2016] No. 36) Attachment 3. "Provisions on the Transition Policy for Business Tax to Comprehensively Develop the Pilot Project for Business Tax to Comprehensively Develop the Pilot Project for Business Tax to Comprehensively Develop the Value-Added Tax" Article 1 (10): Taxpayers provide agricultural mechanized farming, drainage and irrigation, pest control, plant protection, agricultural and animal husbandry insurance, and related technical training services, breeding and disease prevention and control of poultry, livestock, and aquatic animals, and are exempt from VAT.

Therefore, if the cattle are rented for breeding by agricultural and animal husbandry enterprises, it can be exempted from VAT.

(II) Corporate income tax

According to regulations, agricultural and animal husbandry enterprises can enjoy preferential policies for corporate income tax in the following situations:

1. Corporate income tax exemption items: (1) Engage in the planting of vegetables, cereals, potatoes, oils, beans, cotton, hemp, sugar, fruits, and nuts; (2) Selection and breeding of new crop varieties; (3) Planting of Chinese medicinal materials; (4) Cultivation and planting of forests; (5) Raising of livestock and poultry; (6) Collection of forest products; (7) Agricultural, forestry, animal husbandry and fishery service projects such as irrigation, primary processing of agricultural products, veterinary medicine, agricultural technology promotion, agricultural machinery operation and maintenance; (8) Ocean fishing.

2. Half-cutting corporate income tax items: (1) Engage in the planting of flowers, tea and other beverage crops and spice crops; (2) Seawater aquaculture and inland aquaculture.

Therefore, for the services of cattle rental for agricultural and animal husbandry enterprises, they can move closer to agricultural, forestry, animal husbandry and fishery service projects such as irrigation, primary processing of agricultural products, veterinary medicine, agricultural technology promotion, agricultural machinery operation and maintenance. If you can rely on this agricultural and animal service, you can enjoy the tax-exempt preferential policies for corporate income tax.

suggests that companies understand the specific uses of rental cattle and try to move closer to the direction that can be tax-free.

13 What should I do if the payer does not pay personal income tax?

I rehearsed a chorus for a township and issued a value-added tax invoice with rehearsal fees (labor nature). The payer told me that their finances did not help pay personal income tax. I went to the tax bureau for consultation, and the front desk said that since they did not pay on their behalf, they would not have to worry about it.Then don’t you have to pay this 20% personal income tax yourself?

Answer: "Announcement of the State Administration of Taxation on Issues Related to the Tax Payment of Personal Income Tax by Self-Disclaimer" (Announcement of the State Administration of Taxation No. 62 of 2018) Article 3 stipulates that if a taxpayer obtains taxable income and the withholding agent fails to withhold taxes, he shall apply for a tax declaration in the following circumstances:

(I) If a resident obtains comprehensive income, he shall handle it in accordance with Article 1 of Announcement No. 62.

(II) If a non-resident individual obtains wages, salary income, labor remuneration income, royalty income, and royalty income, he/she shall apply for a tax return to the competent tax authority in the place where the withholding agent is located before June 30 of the following year when the income is obtained, and submit the "Personal Income Tax Self-Paying Tax Return (Form A)". If there are more than two withholding agents who have not withheld taxes, they will choose to apply for a tax declaration to the competent tax authority in the place where one of the withholding agents is located.

If a non-resident individual leaves the country before June 30 of the following year (except for temporary departure) he/she shall apply for a tax return before leaving the country.

(III) If a taxpayer obtains interest, dividends, dividend income, property lease income, property transfer income and accidental income, he shall apply for a tax return to the competent tax authority in accordance with relevant regulations before June 30 of the following year when the income is obtained, and submit the "Personal Income Tax Self-Paying Tax Return (Form A)".

If the tax authority notifies the payment within a time limit, the taxpayer shall pay the tax within the time limit.

To sum up, if the tax authority notifies the payment within a time limit, the taxpayer can declare it when the comprehensive income is settled before June 30 of the following year.

specifically states: When the "labor remuneration income" is withheld, the minimum withholding tax rate is 20%. When the settlement is made, it will be combined with the salary income, etc. to calculate tax. After deducting the annual basic expenses of 60,000 yuan, special deductions (social security and housing provident fund), special additional deductions, etc., the tax rate is 3-45%, more refunds and less compensation.

14 Which special invoices for fee types can deduct input tax?

Answer: Invoices obtained by corporate expenditures themselves will not be directly classified as fee invoices, and those invoices are not fee invoices. Classified as expenses is mainly classified according to the specific uses of the purchased goods, services, etc. For example, on the eve of Dragon Boat Festival, the company purchased a batch of rice dumplings. If the company used it for employee benefits, it was a cost, and if the company used it for resale and sales, it was a cost. Similarly, if the loan interest is capitalized, it becomes asset cost, and if the expense is expensed, it becomes "financial expense".

Therefore, whether the input tax invoice obtained by an enterprise can be deducted from the input tax amount depends mainly on the purpose. In Article 27 of Annex 1, Finance and Taxation (2016) No. 36, there is a special provision that the input tax amount of the following items shall not be deducted from the output tax amount:

(I) Used for simple tax calculation methods, exemption from VAT items, collective welfare or personal consumption purchase of goods, processing, repair and repair services, services, intangible assets and real estate. The fixed assets, intangible assets and real estate involved only refer to fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects.

Taxpayers' social and social consumption belongs to personal consumption.

(II) Purchased goods for abnormal losses, as well as related processing, repair and installation services and transportation services.

(III) Purchased goods (excluding fixed assets), processing, repair and installation services and transportation services consumed in products and finished products for abnormal losses.

(IV) Real estate that is lost abnormally, as well as the purchased goods, design services and construction services consumed by the real estate.

(V) Purchased goods, design services and construction services consumed by real estate under construction projects that are not normally lost.

Taxpayers build, renovate, expand, repair and decorate real estate, all of which are real estate under construction projects.

(VI) Loan services, catering services, daily services for residents and entertainment services purchased.

(VII) Other circumstances stipulated by the Ministry of Finance and the State Administration of Taxation.

The goods referred to in Articles (4) and (5) of this Article refer to materials and equipment that constitute real estate entities, including building decoration materials and water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire protection, central air conditioning, elevators, electrical, intelligent building equipment and supporting facilities.

15 Renovation expenses are included in fixed assets and depreciated for 9 years (depreciated by 20 years). If problems are found, we need to adjust to long-term deferred expenses (small business accounting standards apply)?

The original accountant included the decoration expenses in fixed assets and depreciated for 9 years (depreciated by 20 years), and the depreciation was included in manufacturing expenses and carried forward to the main business cost when the sales were sold. Now, the problem is found to be adjusted to long-term deferred expenses (small enterprise accounting standards apply). This is a correction of the previous errors, and there is no need to re-retrospective method, right? Do you need to redeem the original value and accumulated depreciation of fixed assets? How to deal with accounting entries? If the long-term deferred expenses are included in the three-year deferred expenses, will it be corrected to be directly amortized in one go?

Answer: "Small Enterprise Accounting Standards" Article 28 stipulates that fixed assets shall be measured at cost.

(I) The cost of purchasing fixed assets includes: purchase price, related taxes, transportation fees, loading and unloading fees, insurance fees, installation fees, etc., but does not include the VAT input tax that can be deducted according to the tax law.

purchases multiple fixed assets without separate price with one sum of money. The total cost shall be allocated according to the market price or appraised value ratio of each fixed asset or similar asset, and the costs of each fixed asset shall be determined separately.

(II) The cost of constructing fixed assets by themselves is composed of the expenses incurred in the construction of the asset before the final settlement of the completion of the asset.

includes "Enterprise Accounting Standards No. 4 - Fixed Assets" also has similar regulations.

Therefore, whether it is purchased from the enterprise or built by a self-built factory, some necessary decorations and decorations occur before being put into use as a fixed asset to meet production needs, which can be regarded as "the necessary expenditure composition incurred before reaching the predetermined usable state". There is no principled error in the original value (cost) of the fixed asset together.

One of the purposes of enterprises to implement "Small Business Accounting Standards" is to reduce the differences between tax processing and accounting treatment. The decoration and decoration costs incurred by a house shall be used as the tax basis for real estate tax based on the original value, no matter how accounting is calculated in accounting. Therefore, the accounting of decoration and decoration costs into the original value of fixed assets just reduces the difference between tax and accounting.

To sum up, I don’t think corrections are needed for the situation described in the question.

16 Non-resident enterprises do not have an institutional place in China and send people to provide technical services in the country. What is the tax rate for corporate income tax?

Answer: Article 3 of the Enterprise Income Tax Law stipulates that if a non-resident enterprise does not establish an institution or place in China, or if the income obtained by setting up an institution or place has no actual connection with the institution or place it has established, it shall pay corporate income tax on the income derived from China.

The non-resident enterprises in the above provisions actually refer to the situation in which no permanent institution is constituted in the tax agreement.

Legal tax rate: Article 4 of the Enterprise Income Tax Law stipulates that non-resident enterprises obtain the income stipulated in Article 3, paragraph 3, of this Law, the applicable tax rate is 20%.

preferential tax rate: "Enterprise Income Tax Law" stipulates that the following income of an enterprise may be exempted from or reduced from corporate income tax: (5) Income stipulated in Article 3, Paragraph 3 of this Law.

"Regulations on the Implementation of the Enterprise Income Tax Law" Article 91 stipulates that non-resident enterprises shall collect corporate income tax at a tax rate of 10%.

Therefore, the actual tax rate of non-resident enterprises without forming permanent institutions is 10%.

"Announcement of the State Administration of Taxation on Issues Related to the Collection of Enterprise Income Tax for Dispatching Labor Personnel in China" (Announcement of the State Administration of Taxation No. 19 of 2013) stipulates that non-resident enterprises (hereinafter collectively referred to as dispatched enterprises) are dispatched to provide labor services in China. If the dispatched enterprises bear part or all responsibilities and risks for the work results of the dispatched personnel, the work performance of the dispatched personnel should be usually assessed and evaluated, and it should be regarded as the dispatched enterprises establishing institutions and places for providing labor services in China; if the dispatched enterprises are the other party to the tax agreement and the institutions and places that provide labor services are relatively fixed and durable, the institutions and places that constitute permanent institutions established in China.

"Announcement of the State Administration of Taxation on Issuing the Management Measures for the Enjoyment of Agreement Treatment by Non-resident Taxpayers" (Announcement No. 35 of the State Administration of Taxation 2019, hereinafter referred to as Announcement No. 35) is released, which stipulates that non-resident taxpayers enjoy agreement treatment and shall be handled in the form of "self-judgment, declaration enjoyment, and retain relevant information for reference". If a non-resident taxpayer determines that he meets the conditions for enjoying the agreement, he may enjoy the agreement when filing the tax or through the withholding agent when withholding the tax, and at the same time collect and retain relevant information for reference in accordance with the provisions of these Measures, and accept the subsequent management of the tax authority.

Non-resident enterprises enjoy tax agreements (arrangements), and the tax rate may be less than 10%.

​The content is compiled from Teacher Hao’s accountant, Shandong, Zhonghui Wuhan Taxation Firm Shiyan Institute, Qingqing Finance and Taxation. The content of this article is for general reference only and is not considered formal audit, accounting, taxation or other advice. We cannot guarantee that these materials will remain accurate in the future. No person shall act on the content contained without considering the relevant circumstances in detail and obtaining appropriate professional advice. The articles reproduced in this account are for academic exchange only. The copyright of the original text of the article or material belongs to the original author or the original copyright owner, and we respect copyright protection. If you have any questions, please contact us, thank you!