The essence of taxation. Taxation is a form in which the state distributes social products by virtue of political power or public power. Taxation is a form of distribution that meets the needs of the public; Taxation has the characteristics of indirect repayment (free of charge), compulsory obligation (compulsory) and legal norm (fixed).
The tax basis of enterprise income tax is taxable income, that is, the total income in each tax year, after deducting non-taxable income, tax-free income, various deductions and allowable losses in previous years. The tax law stipulates that the actual and reasonable expenses related to income, that is, costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating the taxable income. As China's enterprise income tax is legally deducted, whether an expenditure can be deducted before tax depends first on whether it is allowed to be deducted by the tax law, and secondly on whether the corresponding payment voucher can be used as an effective deduction voucher.
Among many factors that affect taxable income, the deduction is the most extensive and variable, and its material carrier is the deduction voucher. When paying income tax in advance, the role of effective deduction voucher is not so prominent. However, in the final settlement of income tax, it is necessary to obtain valid vouchers to deduct it, and which vouchers can be used as effective deduction vouchers has become the focus of controversy between the tax collector and the tax collector.
When it comes to the pre-tax deduction certificate of enterprise income tax, the first thing that naturally comes to mind is the invoice. However, according to the current tax law, invoice should be only an important kind of pre-tax deduction certificate of enterprise income tax. It is neither absolutely forbidden to deduct without invoice, nor is it necessarily allowed to deduct with invoice.
Management principles of allowing pre-tax deduction of expenses and deduction vouchers
Principle of authenticity. This is the first principle of pre-tax deduction voucher management. The expenses incurred by the enterprise reflected in the deduction voucher shall be actually incurred. Require the expenditure to be true and prove that the evidence of expenditure is true and effective. The principle of authenticity also includes the principle of legality. The calculation of deduction items, deduction amount and taxable income shall comply with the provisions of tax laws and regulations. If the financial accounting treatment method of an enterprise is inconsistent with the provisions of tax laws and regulations, it shall be calculated in accordance with the provisions of tax laws and regulations. The specific deduction items that are not clearly stipulated by the tax laws and regulations and the financial and tax authorities of the State Council shall be calculated according to the national financial and accounting regulations without violating the basic principles of pre-tax deduction. All kinds of deduction vouchers should comply with national tax laws and regulations, and all kinds of vouchers, especially invoices, should comply with the provisions of tax laws and regulations.
Relevance principle. Deducting the relevant expenses reflected in the voucher should be directly related to the income obtained, that is, the expenses actually incurred by the enterprise that can directly bring in economic benefits or can expect economic benefits to flow in.
Principle of rationality. The expenses reflected in the deduction voucher must be necessary and normal expenses that should be included in the current profit and loss or the cost of related assets, and its calculation and distribution methods should conform to general business practices and accounting practices.
Principle of certainty. The amount of expenses reflected in the deduction voucher must be determined, otherwise the contingent expenses shall not be deducted before tax. In other words, the payment time of each expenditure can be decided by the enterprise, but it must be the actual expenditure that can be reliably measured rather than the estimated and possible expenditure.
Benefit period principle. That is, the principle of dividing income expenditure and capital expenditure. 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. Unless there are special provisions in the tax law, the actual expenses shall not be deducted repeatedly.
Accrual principle. This is the general principle of pre-tax deduction voucher management, and it is also the basis of enterprise accounting confirmation, measurement and reporting stipulated by accounting standards. Unless otherwise stipulated by the tax laws and regulations and the financial and tax authorities of the State Council, the calculation of pre-tax deduction and taxable income shall follow this principle.
Accrual basis, also known as accrual basis and accrual basis principle, is marked by the occurrence of the right to receive cash or the responsibility to pay cash, that is, the right to confirm the current income and expenses, creditor's rights and debts. The income and expenses belonging to the current period, regardless of whether the payment is received, are regarded as the income and expenses of the current period; 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. At the same time, it should be supplemented by the principle of matching, and all expenses incurred by the enterprise should be declared and deducted in the current period of matching or distribution, and should not be advanced or delayed to correctly confirm the profit and loss.
The invoices, receipts and other vouchers, bills themselves, contents and issuance obtained by taxpayers must be true and conform to relevant regulations; Inconsistent invoices, forged or altered bills with false contents, etc. It shall not be used as a valid deduction voucher. At the same time, we should pay attention to the correlation and mutual confirmation of payment vouchers related to economic business in order to consolidate its effectiveness.
Specific types of valid deduction vouchers for pre-tax deduction.
According to the current tax, finance, accounting and other relevant laws, regulations and rules, according to the source of the vouchers, the pre-tax deduction vouchers can be divided into external vouchers and internal vouchers; According to whether VAT or business tax should be paid, external vouchers can be divided into taxable items vouchers and non-taxable items vouchers.
Taxable expenses shall be deducted from the invoice as valid vouchers. Taxable items refer to items and tax-free items that should be paid by sellers or service providers when an enterprise purchases goods or accepts services or services, including items deemed as sales. Units and individuals must issue invoices when operating business to confirm operating income; When purchasing goods, receiving services and engaging in other business activities, an enterprise shall obtain invoices from the payee and make pre-tax deductions in accordance with regulations.
Non-taxable items do not need (are not allowed) to obtain invoices. Non-taxable items refer to expenditures that do not belong to the scope of value-added tax and business tax in the process of production and operation, and the income party does not pay value-added tax and business tax according to law. Is the current invoice management regulation clear? No business is not allowed to invoice? Therefore, when enterprises incur non-tax expenses, they don't need and can't obtain invoices, but should obtain corresponding valid deduction vouchers and make pre-tax deduction according to regulations. Non-taxable items collected by tax authorities or other departments may also be deducted before tax according to law.
Common valid vouchers for pre-tax deduction include but are not limited to the following.
1. Taxable items paid to domestic enterprises or individuals for purchasing real estate, goods, industrial services and services, accepting labor services and transferring intangible assets, and invoices issued by the enterprises or individuals.
2. Payment of business taxable income such as rent to administrative organs, institutions, military and other non-enterprise units shall be invoiced by the unit (issued by the tax authorities).
3 to buy duty-free agricultural products from domestic farmers (herdsmen), agricultural products sales invoices issued by farmers (herdsmen) or agricultural products purchase invoices issued by enterprises themselves.
4. The loan interest actually incurred by non-financial enterprises should be treated according to different situations: (1) the interest expense incurred by borrowing from bank financial enterprises and the bank interest settlement certificate issued by the bank.
(2) Interest expenses incurred by borrowing from non-bank financial enterprises or non-financial enterprises or individuals must obtain payment vouchers and invoices, supplemented by loan contracts (agreements); What should be provided when the interest is paid for the first time and deducted before tax according to the contract requirements? What is the interest rate of similar loans of financial enterprises in the same period? .
(3) The financing service fees and financing consultancy fees paid by borrowing from banks or non-bank financial enterprises shall be invoiced in accordance with the provisions.