Mixed sales should be taxed separately according to law.
If a sales behavior involves both services and goods, it is mixed sales. There are two elements here: one must be the same sales behavior, and the other must involve services and goods, both of which are indispensable. Tax planning points that need attention.
Put individual patents into the company's use in the form of technology shares.
If the owner or employee of an enterprise owns a patent and provides it to the company for use, the company can make a reasonable evaluation of the single patent, incorporate it into the company for use in the form of valuable shares, and sign a formal contract. In this way, patents will become intangible assets of the company, and accountants can use reasonable amortization to include them in the cost, thus reducing profits and achieving the purpose of paying less taxes.
Reasonably improve employee benefits, including costs and amortized profits.
In the process of production and operation, the owners of small and medium-sized enterprises can appropriately raise the wages of their employees within the scope of taxable wages, such as providing medical insurance for employees and establishing employee funds (such as pension funds, unemployment insurance funds, education funds, etc.). ), and increase enterprise property insurance and transportation insurance. This can not only arouse the enthusiasm of employees, but also include these expenses in the cost of enterprises, thus amortizing the profits of enterprises and reducing the tax burden.
If the invoice is lost, it can be reimbursed and recorded if it is remedied in time.
In our country, taxation is controlled by votes because it involves taxation. If the invoice is lost, it is impossible to reopen it. But there is no invoice, no reimbursement by ticket, and no company records. What should I do?
Company expenses and shareholders' personal consumption cannot be mixed together and included in the cost expenses.
Examples of mixed company expenses and shareholders' personal expenses in cost expenses. According to relevant regulations, the above matters are regarded as dividends received by shareholders from the company, and personal income tax must be withheld and remitted. The related expenses shall not be included in the company's cost, and the accounts receivable or other receivables of shareholders are listed on the books, which brings additional tax burden to the company.
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