How to deal with the final settlement of enterprise income tax that is less than 170000? The annual income is less than 170000, and the income is more than 170000. If the entry is settled by 170000.
Debit: accounts receivable or related subjects 170000
Credit: profit distribution-undistributed profit 170000.
Debit: Profit Distribution-Undistributed Profit 42500
Loan: taxes payable-enterprise income tax payable is 42,500 yuan.
After the relevant VAT inspection, there are entries to pay VAT.
Do you need to increase the unbilled income in the final settlement of enterprise income tax? Most enterprises don't count the unbilled income into the enterprise income. If you are afraid of being investigated by the tax bureau, you can reasonably increase the part.
If there is no income from the final settlement of enterprise income tax, how to fill in Schedule 3. Schedule 3 has nothing to do with income, but only confirms and adjusts the expenses incurred before tax.
On the subject adjustment of enterprise income tax settlement? Am I right to write off the accrued depreciation expense? Debit: accumulated depreciation 103546.56 loan: profit and loss adjustment of previous years-management expenses 103546.56.
Debit: adjustment of profit and loss in previous years-income tax expense103546.56 * 20% = 20709438+0.
Loan: taxes payable-enterprise income tax payable 20709.8+0
What is the amount of the previous annual profit and loss adjusted to this year's profit?
Debit: last year's profit and loss adjustment-this year's profit (103546.56-20709438+0) = 82837.25 Loan: profit distribution-undistributed profit? 82837.25
The reply entry is handled correctly.
Is it necessary to write down the fixed assets included in the company last year? The previous entry is: fixed assets loan: other payables (counting the shops bought with the user's money).
If this does not belong to the fixed assets of the enterprise, then the corresponding fixed assets need to be reduced. The entry is:
Debit: Other payables
Loans: fixed assets
I don't know if I can find someone to consult. Call the administrator. In addition, if the depreciation expense of last year is reduced by more than 654.38 million, will it affect this year's statements? From June 5438 to March this year, the accumulated depreciation expense was only over 80,000. Won't this be a negative number? Should the original value of fixed assets be reduced? If the loan is reduced: other loans payable: fixed assets?
If the reply is not in the future, then last year's depreciation expense will affect this year's report. This is the depreciation of last year, so it has nothing to do with how much depreciation is accrued this month 1-3.
If the fixed assets should not be recognized as the assets of the enterprise, then you need to write down the fixed assets, and your entry above is correct.
Is the income in the B-type table of corporate income tax settlement of Xiao Wei Construction Company confirmed income or invoiced income? When the income is less than 500,000 and the taxable income is less than 200,000, the income tax of small and micro enterprises will be halved, and then the enterprise income tax will be paid at 20%, which means that the discount is the amount after deducting the cost, and the income of 500,000 is not enough.
How to adjust the settlement of enterprise income tax payable for welfare expenses? In the final settlement of enterprise income tax, "the deduction of welfare funds payable" is actually "the salary payable to employees-welfare funds payable", and some welfare funds are not allowed to be deducted before tax. These welfare expenses that are not allowed to be deducted before tax are divided into two situations: in the first case, the nominal welfare expenses are actually the personal income of employees. For example, various subsidies: communication fee subsidies, car stickers, transportation subsidies, etc. These subsidies should be withheld and remitted by enterprises and added to employees' salaries. In the second case, it exceeds the pre-tax allowable deduction of welfare expenses, and the pre-tax allowable deduction of welfare expenses is 65438+ 0.4% of the total pre-tax salary.
In two cases, the former needs accounting adjustment, and the latter only needs tax adjustment and does not need accounting treatment.
Give examples to illustrate the specific situation of welfare expenses that need accounting adjustment:
At the end of the year, an enterprise settled the welfare fee of 15000 yuan after auditing, and pre-tax deduction is not allowed. Among them, the salary is 10000 yuan, and personal income tax 800 yuan shall be withheld. Those who exceed 14% of the total salary are 5000 yuan. Accounting treatment of welfare expenses that need to adjust wages and salaries.
1. Transfer out welfare funds that cannot be deducted.
? Borrow: management fee-welfare fee-10000.
Loan: salary payable to employees-welfare payable-10000
2, will be transferred to the welfare funds included in the total wages and supplementary provision of personal income tax.
Debit: management fee-salary 10000.
Loan: Payable employee salary-salary 9200.
-Personal income tax 800
3、? Pay personal income tax
Debit: Payable employee salary-personal income tax 800.
Loan: 800 yuan in bank deposit.
The total wages of employees allowed to be deducted by tax policy are the wages that enterprises have paid personal income tax.
The enterprise income tax is settled, and the following needs pre-tax adjustment. None of your projects are tax adjustments. As long as every expenditure gets a legal invoice, there is no need to make tax adjustment.
Items that need to be adjusted before tax, including expenses that have not been invoiced as required, and relevant information stipulated in the deduction part of the income tax implementation regulations.
Section 3 Deduction
Article 27 The related expenditures mentioned in Article 8 of the Enterprise Income Tax Law refer to expenditures directly related to income.
The reasonable expenditure mentioned in Article 8 of the Enterprise Income Tax Law refers to the necessary and normal expenditure that conforms to the routine of production and business activities and should be included in the current profit and loss or the cost of related assets.
Article 28 The expenditures incurred by an enterprise shall be distinguished between revenue expenditures and capital expenditures. Income and expenditure are deducted directly in the current period; Capital expenditure shall be deducted by stages or included in the cost of related assets, and shall not be deducted directly in the current period.
Expenses or property used for expenditure formed by non-tax income of an enterprise shall not be deducted or the corresponding depreciation and amortization deduction shall be calculated.
Unless otherwise stipulated in the Enterprise Income Tax Law and these Regulations, the actual costs, expenses, taxes, losses and other expenses incurred by the enterprise shall not be deducted repeatedly.
Article 29 The term "cost" as mentioned in Article 8 of the Enterprise Income Tax Law refers to the sales cost, sales expenses, operating expenses and other expenses incurred by an enterprise in its production and business activities.
Article 30 The expenses mentioned in Article 8 of the Enterprise Income Tax Law refer to the sales expenses, management expenses and financial expenses incurred by an enterprise in its production and operation activities, except the related expenses that have been included in the cost.
Article 31 The term "tax" as mentioned in Article 8 of the Enterprise Income Tax Law refers to all taxes and surcharges that can be deducted by an enterprise except enterprise income tax and value-added tax.
Article 32 The losses mentioned in Article 8 of the Enterprise Income Tax Law refer to losses caused by force majeure factors such as inventory shortage, damage and scrapping of fixed assets and inventories, loss of transferred property, loss of bad debts, loss of bad debts and natural disasters.
The losses incurred by the enterprise shall be deducted in accordance with the provisions of the competent departments of finance and taxation of the State Council after deducting the compensation and insurance indemnity for the responsible person.
The assets that the enterprise has treated as losses shall be included in the current profits and losses when they are recovered in whole or in part in the following tax years.
Article 33 The term "other expenses" as mentioned in Article 8 of the Enterprise Income Tax Law refers to the reasonable expenses related to the production and operation activities of the enterprise except costs, expenses, taxes and losses.
Article 34 Reasonable wages and salaries incurred by an enterprise shall be deducted.
The wages and salaries mentioned in the preceding paragraph refer to all cash or non-cash labor remuneration paid by an enterprise to its employees in each tax year, including basic wages, bonuses, allowances, subsidies, year-end salary increase, overtime pay and other expenses related to the employment or employment of employees.
Article 35 The basic social insurance premium, basic medical insurance premium, unemployment insurance premium, work injury insurance premium, maternity insurance premium and housing accumulation fund paid by enterprises for their employees in accordance with the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government are allowed to be deducted.
Supplementary endowment insurance premiums and supplementary medical insurance premiums paid by enterprises for investors or employees are allowed to be deducted within the scope and standards stipulated by the competent departments of finance and taxation of the State Council.
Article 36 Except for the personal safety insurance premium paid by the enterprise for special types of workers in accordance with the relevant provisions of the state and other commercial insurance premiums that can be deducted according to the provisions of the competent departments of finance and taxation of the State Council, the commercial insurance premiums paid by the enterprise for investors or employees shall not be deducted.
Article 37 Reasonable borrowing costs incurred by an enterprise in its production and operation activities that do not need capitalization are allowed to be deducted.
Where an enterprise borrows money for the purchase and construction of fixed assets, intangible assets and inventories that have been built for more than 65,438+02 months and can reach a predetermined saleable state after construction, the reasonable borrowing costs incurred in the process of purchasing and constructing related assets shall be included in the cost of related assets as capital expenditures and deducted in accordance with the provisions of this Ordinance.
Article 38 The following interest expenses incurred by an enterprise in its production and business activities are allowed to be deducted:
(1) Interest expenses incurred by non-financial enterprises in borrowing from financial enterprises, interest expenses incurred by financial enterprises in various deposits and interbank lending, and interest expenses incurred by enterprises in issuing bonds upon approval;
(two) the interest expenses of non-financial enterprises borrowing from non-financial enterprises shall not exceed the amount calculated according to the interest rate of similar loans of financial enterprises in the same period.
Article 39 When an enterprise conducts monetary transactions at the end of the tax year and converts monetary assets and liabilities other than RMB into RMB according to the spot exchange rate of RMB at the end of the tax year, the exchange losses incurred are allowed to be deducted, except that they have been included in the relevant asset costs and losses related to the distribution of profits to owners.
Article 40 If the employee welfare expenses incurred by an enterprise do not exceed 65,438+04% of the total wages, deduction is allowed.
Forty-first trade union funds allocated by enterprises according to the proportion of total wages not exceeding 2% shall be deducted.
Forty-second, unless otherwise stipulated by the competent department of finance and taxation of the State Council, the part of the employee education expenses incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.
Forty-third business entertainment expenses related to production and business activities of enterprises shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of the year.
Article 44 Unless otherwise stipulated by the financial and tax authorities in the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise shall be deducted if they do not exceed 0/5% of the sales (business) income of the current year; The excess shall be allowed to be carried forward and deducted in future tax years.
Forty-fifth enterprises in accordance with the relevant provisions of laws and administrative regulations to withdraw special funds for environmental protection, ecological restoration, etc., are allowed to deduct. If the above-mentioned special funds change after extraction, they shall not be deducted.
Forty-sixth enterprises to participate in property insurance, insurance premiums paid in accordance with the provisions, allowed to deduct.
Article 47 The lease fees paid by enterprises for renting fixed assets according to the needs of production and business activities shall be deducted in the following ways:
(1) Lease expenses incurred in renting fixed assets by means of operating lease shall be uniformly deducted according to the lease term;
(2) Lease expenses incurred in leasing fixed assets by means of financial lease shall be deducted by stages for the part that constitutes the value of fixed assets leased by financial lease.
Article 48 Reasonable labor protection expenses incurred by an enterprise may be deducted.
Forty-ninth management fees paid between enterprises, rents and royalties paid between internal operating institutions of enterprises, and interest paid between internal operating institutions of non-bank enterprises shall not be deducted.
Article 50 If an institution or place established by a non-resident enterprise in China can provide supporting documents such as the scope of collection, quota, distribution basis and method of the expenses incurred by its head office outside China, and share them reasonably, deduction is allowed.
Article 51 The term "public welfare donation" as mentioned in Article 9 of the Enterprise Income Tax Law refers to the donation made by an enterprise to the public welfare undertakings as stipulated in the People's Republic of China (PRC) Public Welfare Donation Law through public welfare social organizations or people's governments at or above the county level and their departments.
Article 52 The public welfare social organizations mentioned in Article 51 of these Regulations refer to foundations, charitable organizations and other social organizations that meet the following conditions at the same time:
(a) registered in accordance with the law, with legal personality;
(two) for the purpose of developing public welfare undertakings, not for profit;
(3) All assets and their added value are owned by legal persons;
(four) the income and operating balance are mainly used for enterprises that meet the purpose of establishing a legal person;
(5) The remaining property after termination does not belong to any individual or profit-making organization;
(six) do not engage in business unrelated to the purpose of its establishment;
(7) Having a sound financial accounting system;
(eight) the donor does not participate in the distribution of property of social groups in any form;
(nine) other conditions stipulated by the competent departments of finance and taxation of the State Council in conjunction with the civil affairs department of the State Council and other registration management departments.
Fifty-third public welfare donation expenses incurred by enterprises that do not exceed 0.2% of the total annual profits are allowed to be deducted.
The total annual profit refers to the annual accounting profit calculated by the enterprise in accordance with the unified national accounting system.
Article 54 The sponsorship expenditure mentioned in Item (6) of Article 10 of the Enterprise Income Tax Law refers to various non-advertising expenditures unrelated to production and business activities.
Article 55 The "unapproved reserve expenditure" mentioned in Item (7) of Article 10 of the Enterprise Income Tax Law refers to the reserve expenditure such as asset impairment reserve and risk reserve that do not meet the requirements of the financial and tax authorities in the State Council.
Section 4 Tax Treatment of Assets
Article 56 The historical cost of an enterprise's assets includes fixed assets, biological assets, intangible assets, long-term deferred expenses, investment assets and inventories. , is the tax basis.
The historical cost mentioned in the preceding paragraph refers to the actual expenses incurred when an enterprise acquires assets.
During the period when an enterprise holds various assets, the tax basis of the assets shall not be adjusted, except that the profits and losses can be confirmed in accordance with the provisions of the competent departments of finance and taxation of the State Council.
Article 57 The fixed assets mentioned in Article 11 of the Enterprise Income Tax Law refer to the non-monetary assets held by an enterprise for producing products, providing labor services, leasing or operating management and used for more than 65,438+02 months, including houses, buildings, machinery, means of transport and other devices, appliances and tools related to production and business activities.
Article 58 The tax basis for fixed assets shall be determined according to the following methods:
(1) The purchased fixed assets shall be taxed on the basis of the purchase price, relevant taxes paid and other expenses directly attributable to making the assets reach the intended use purpose;
(2) Self-built fixed assets are based on the expenses incurred before the completion settlement;
(3) Fixed assets leased by financing shall be taxed on the basis of the total payment agreed in the lease contract and the relevant expenses incurred by the lessee when signing the lease contract; If the total payment is not stipulated in the lease contract, the fair value of the assets and the relevant expenses incurred by the lessee when signing the lease contract shall be the tax basis;
(four) the full replacement value of similar fixed assets as the tax basis;
(5) Fixed assets obtained through donation, investment, exchange of non-monetary assets, debt restructuring, etc. , based on the fair value of assets and related taxes and fees paid;
(6) In addition to the expenses stipulated in Item (1) and Item (2) of Article 13 of the Enterprise Income Tax Law, the tax basis for expenses incurred in the reconstruction process shall be increased.
Article 59 The depreciation of fixed assets calculated by the straight-line method is allowed to be deducted.
The enterprise shall calculate the depreciation from the next month when the fixed assets are put into use; Depreciation of fixed assets that have ceased to be used shall stop from the next month of the month of cessation of use.
An enterprise shall, according to the nature and use of fixed assets, reasonably determine the estimated net salvage value of fixed assets. Once the estimated net residual value of fixed assets is determined, it shall not be changed.
Article 60 Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum depreciation period of fixed assets is as follows:
(a) houses and buildings, for 20 years;
(2) Aircraft, trains, ships, machines, machinery and other production devices, 10 year;
(3) Appliances, tools and furniture. 5 years related to production and business activities;
(4) Four years for vehicles other than airplanes, trains and ships;
(five) electronic equipment, for 3 years.
Article 61 The expenses incurred by enterprises engaged in the exploitation of mineral resources such as oil and natural gas and the depreciation method of fixed assets before starting commercial production shall be separately stipulated by the competent departments of finance and taxation of the State Council.
Article 62 The tax basis for productive biological assets shall be determined according to the following methods:
(1) The purchased productive biological assets shall be taxed on the basis of the purchase price and relevant taxes paid;
(2) Productive biological assets obtained through donation, investment, exchange of non-monetary assets, debt restructuring, etc. , based on the fair value of assets and related taxes and fees paid.
The productive biological assets mentioned in the preceding paragraph refer to the biological assets held by enterprises for the production of agricultural products (28. 16, 0.02, 0.07% in gub), providing services or leasing, including economic forests, firewood forests, livestock production and draught animals.
Article 63 The depreciation of productive biological assets calculated by the straight-line method is allowed to be deducted.
The enterprise shall calculate the depreciation from the month after the productive biological assets are put into use; Depreciation of productive biological assets that have ceased to be used shall stop from the month following the cessation of use.
An enterprise shall reasonably determine its estimated net salvage value according to the nature and use of productive biological assets. The estimated net residual value of productive biological assets shall not be changed once it is determined.
Article 64 The shortest period for calculating the depreciation of productive biological assets is as follows:
(1) The productive biological assets of forest trees are 10 years;
(two) the productive biological assets of livestock, for 3 years.
Article 65 Intangible assets mentioned in Article 12 of the Enterprise Income Tax Law refer to non-monetary long-term assets without physical form held by enterprises for producing products, providing services, leasing or operating management, including patent rights, trademark rights, copyrights, land use rights, non-patented technologies and goodwill.
Article 66 The tax basis for intangible assets shall be determined according to the following methods:
(1) The purchased intangible assets shall be taxed on the basis of the purchase price, relevant taxes paid and other expenses directly attributable to making the assets reach the intended use purpose;
(2) For self-developed intangible assets, the tax basis shall be the expenses incurred during the period from the capitalization condition of the assets in the development process to the scheduled usable state;
(3) Intangible assets obtained through donation, investment, exchange of non-monetary assets and debt restructuring. , based on the fair value of assets and related taxes and fees paid.
Article 67 The amortization expenses of intangible assets calculated by the straight-line method may be deducted.
The amortization period of intangible assets shall not be less than 10 year.
As the investor or transferee of intangible assets, if the relevant laws or contracts stipulate the service life, it can be amortized in installments according to the stipulated or agreed service life.
When an enterprise is transferred or liquidated as a whole, expenses for purchasing goodwill are allowed to be deducted.
Article 68 The expenditure on the renovation of fixed assets mentioned in Items (1) and (2) of Article 13 of the Enterprise Income Tax Law refers to the expenditure incurred for changing the structure of houses or buildings and prolonging their service life.
The expenses stipulated in Item (1) of Article 13 of the Enterprise Income Tax Law shall be amortized by stages according to the expected service life of fixed assets; The expenses stipulated in Item (2) shall be amortized by installments according to the remaining lease term agreed in the contract.
If the service life of the rebuilt fixed assets is extended, the depreciation period shall be appropriately extended, except as stipulated in Items (1) and (2) of Article 13 of the Enterprise Income Tax Law.
Article 69 The expenditure on major repairs of fixed assets mentioned in Item (3) of Article 13 of the Enterprise Income Tax Law refers to the expenditure that meets the following conditions at the same time:
(a) the repair cost reaches more than 50% of tax basis when the fixed assets are purchased;
(two) the service life of fixed assets is extended for more than 2 years after repair.
The expenses stipulated in Item (3) of Article 13 of the Enterprise Income Tax Law shall be amortized by stages according to the service life of the fixed assets.
Article 70 Other expenses mentioned in Item (4) of Article 13 of the Enterprise Income Tax Law shall be regarded as long-term deferred expenses, which shall be amortized in installments from the month following the occurrence of the expenses, and the amortization period shall not be less than 3 years.
Article 71 The term "investment assets" as mentioned in Article 14 of the Enterprise Income Tax Law refers to the assets formed by an enterprise's foreign equity investment and creditor's rights investment.
When an enterprise transfers or disposes of an investment asset, it is allowed to deduct the cost of the investment asset.
The cost of investment assets is determined according to the following methods:
(1) The purchase price is the cost of paying cash to acquire investment assets;
(2) The fair value of investment assets obtained by means other than cash payment and related taxes paid are costs.
Article 72 The term "inventory" as mentioned in Article 15 of the Enterprise Income Tax Law refers to products or commodities held by an enterprise for sale, products in the process of production, materials and materials consumed in the process of production or provision of services, etc.
Inventory costs are determined as follows:
(1) The cost of inventory obtained by cash payment is the purchase price and related taxes paid;
(2) For inventories obtained by means other than cash payment, the fair value of inventories and related taxes paid shall be the cost;
(3) The agricultural products harvested by productive biological assets shall be based on the necessary expenses such as material costs, labor costs and indirect costs incurred during the output or harvest.
Article 73 The cost calculation methods of inventories used or sold by enterprises can be selected as FIFO method, weighted average method and individual valuation method. Once the valuation method is selected, it shall not be changed at will.
Article 74 The net assets mentioned in Article 16 and Article 19 of the Enterprise Income Tax Law refer to the tax basis balance of related assets and properties after deducting depreciation, dilution, amortization and reserve. It has been deducted according to regulations.
Article 75 Unless otherwise stipulated by the competent department of finance and taxation of the State Council, an enterprise shall, in the process of reorganization, confirm the gains or losses from the transfer of related assets at the time of transaction, and re-determine the tax basis of related assets according to the transaction price.
Don't want to refund the tax, can you reduce expenses unrelated to income? Of course, if you reduce expenses, it is equivalent to an increase in profits, a corresponding increase in taxable income, and a payable income tax, which is exactly equal to the advance payment.
In addition, in fact, there is no need for tax refund, and the prepaid tax can be transferred to the next year or later to deduct the tax.
Whether the income can be confirmed by the enterprise income tax settlement of the advance receipts of the water supply company can not be completely confirmed by the enterprise income tax settlement of the advance receipts.
Article 9 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) shall be based on the accrual basis, which belongs to the income and expenses of the current period, regardless of whether the payment is received or not. The income and expenses that do not belong to this period, even if the money has been received and paid in this period, are not regarded as the income and expenses of this period.
Suppose an enterprise prepays 300,000 yuan to the water supply company in July of a certain year, and the "accounts received in advance" on the water supply company's books is 300,000 yuan. 65438+February 7-June, according to the meter reading, the actual water charges were 30000, 20000, 25000, 33000, 12000, totaling 12.
Debit: accounts received in advance
Loan: income from main business
Taxes payable-VAT payable-output tax (choose simple method to collect, which is directly "Taxes payable-VAT payable")
The remaining part (30-13 =170,000 yuan) is carried forward to the next year, and the income is confirmed monthly according to the actual water consumption.