1. Should the annual report fill in the annual report data based on the adjusted data after income tax reconciliation and settlement, or do the data based on the financial statements in December 2019?
Reply: The annual business report is filled in according to the annual financial statements.
2. When reconciling and clearing corporate income tax, if the small part of the cost in 2019 did not come before 5.31, which table should I remove it from when I was doing my annual report?
htmlThe cost of the November income statement is about 420,000, of which 50,000 will take 20 years to come. But haven't come yet?
Reply: No legal bills were obtained, tax increases in the tax adjustment details list, deduction category-other.
3. Now there is an investment company investing. Does the investment company have the right to view the accounts of the affiliated company?
Reply: The investment company is not a shareholder of an affiliated company and has no right to check the accounts.
4. During the epidemic prevention period, should the expenses incurred by the company in isolation of employees in hotels be declared as welfare fees for personal income tax?
Reply: Personal income tax declaration needs to correspond to specific individuals. If the welfare expenses cannot be distinguished from each person, there is no need to declare personal tax.
5. Can the fees related to academic education paid by the company for employees be listed in the training fee and deducted before income tax? Do I need to withhold personal tax? Thanks!
My understanding is: You cannot make payments before income tax, and personal income tax needs to be withheld on behalf of
Reply: Employee education and training funds must be used for special purposes, and education and training should be carried out for all employees, especially to strengthen the cultivation of skilled talents in various universities. The specific scope of the subscription includes:
(1) official fee. Including office expenses, travel expenses, and maintenance expenses of teaching equipment for faculty and staff.
(2) Business fee. Including the cost of teachers' teaching experiments and purchasing handouts and materials.
(3) Part-time class remuneration. It refers to the part-time class remuneration for hiring part-time teachers.
(4) Internship research fee. Students who have internships in their unit and have approved internships and research in foreign units, as well as the expenses incurred in graduation design, shall be compensated for the expenses if they have income from production internship products.
(5) Equipment purchase fee. It mainly refers to the cost of purchasing general equipment, instruments, books, etc.
(6) Entrust foreign units to train funds on behalf of others. It refers to the further training fee that employees of the unit choose to send to higher education institutions, secondary vocational schools, or superior competent departments and sister units for training on their behalf, and should be paid in accordance with national regulations.
(7) Other expenses. It refers to other sporadic expenses.
Therefore, academic education does not belong to the company's employee training funds, cannot be deducted before tax, and personal income tax must be withheld on behalf of others.
6. Ask the general branch for corporate income tax summary tax payment. There are several branches now, and the tax registration shows "independent". 1. Can the branch independent settlement and settlement be implemented? The head office does not make summary distribution?
2. Is the branch corporate income tax exchange rate executing 15% of the parent company or 25% of the branch?
3. Once the separate tax payment model is operated, can it be changed to summarizing tax payment in the next year? Thank you so much!
Reply: Normally, branches should be incorporated into the head office for accounting, and then allocated to each branch after summary. It is recommended to refer to the announcement of the State Administration of Taxation on the issuance of the "Regulations on the Collection and Management of Income Taxation of Cross-regional Business Summary Taxation of Enterprises" State Administration of Taxation Announcement No. 57 of 2012.
7. Consult with partnership issues. A and B respectively invested 1.5 million yuan and 500,000 yuan to establish a partnership, with a total subscribed capital of 2 million yuan, and have actually invested and registered.
Question 1: A and B want to reduce their capital in an equal proportion and reduce their registered capital to 1 million yuan, but they do not withdraw the additional 1 million yuan, but instead transfer it to the "capital reserve-equity premium". Is it feasible?
Question 2: When transferring capital contribution to "capital reserve-equity premium", should we record "A--750,000 yuan" and "B--250,000 yuan" respectively?
Question 3: If the "Capital Reserve - Equity Premium" account records the details of each partner's extra payment, when the partner requests to withdraw from the partnership and transfer other partners, what should each handle it?
Reply: 1: Capital reduction can be reduced, and investment funds will not be withdrawn.
2: Transfer to capital reserves - equity premium
3, withdrawal of partners and transfer of other partners, can carry forward the capital premium and paid-in capital in proportion.
8. We are general taxpayers and want to cancel, but the company has many input taxes. What methods can input tax be consumed?
Reply: If you leave the input, you should ask the tax bureau to refund the tax.
9. What procedures are needed to increase cash capital for our subsidiary?
Reply: Cash capital increase for subsidiary companies You can learn from the procedures for cash capital increase for general enterprises.
10. Overtime meals are generally included in . Which accounting subject? Are there any proof materials needed besides the invoice?
Reply: Employees’ overtime meals, it is recommended to record the benefits first, and it is recommended to attach invoices and supporting information about employees’ overtime work.
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