(1) Scope of business entertainment expenses
In terms of the scope of business hospitality, neither the financial accounting system nor the old and new tax laws have given an accurate definition. In the practice of tax law enforcement, the specific scope of hospitality is as follows:
1. Expenses for banquets or working meals due to the production and operation of the enterprise;
2. The cost of giving souvenirs due to the production and operation of the enterprise;
3 due to the production and operation of enterprises need to visit fees, transportation fees and other expenses;
4. Travel expenses incurred by business personnel due to the production and operation of the enterprise. Enterprises shall strictly distinguish between business entertainment expenses and conference expenses, and shall not include business entertainment expenses in conference expenses. The competent tax authorities shall provide sufficient valid certificates or materials to prove the authenticity of the business entertainment expenses deducted by taxpayers.
According to the provisions of the tax law, the certification materials of the meeting fee include the time and place of the meeting, the attendees, the content, the purpose, the fee standard and the payment voucher. If the tax authorities find that the business entertainment expenses are untrue, or they find that the business entertainment expenses are untrue during the tax payment inspection, they have the right to require taxpayers to provide true and effective vouchers or materials within a certain period of time. If the materials cannot be provided within the time limit, the tax authorities may directly deny the taxpayer's right to deduct business entertainment expenses without further inspection.
(2) Deduction base for business hospitality tax treatment
The Notice of State Taxation Administration of The People's Republic of China on Revising the Tax Return of Enterprise Income Tax (Guo Shui Fa [2006] No.56) further clarifies that since July, 2006, the Tax Return of Enterprise Income Tax (for Trial Implementation) stipulates that the calculation base for deducting expenses such as advertising fees, business entertainment fees and business promotion fees is the sales (business) income in the main return table. Sales (business) income consists of three parts: main business income, other business income and deemed sales income that should be recognized as current income according to tax regulations.
The main business income is the net amount after deducting other discounts and sales returns. Cash discounts in taxpayers' business activities are included in financial expenses, and other discounts and sales returns are reflected in the main business income in net amount.
Other income includes non-operating income calculated according to the accounting system, debt restructuring income reflected in the capital reserve fund, assets donated, asset appreciation and other income that should be recognized as current income according to tax regulations. According to the regulations, the sales (business) income is the number declared by the taxpayer, not the number confirmed by the tax authorities after inspection. The income of the tax authorities should be filled in the tax adjustment increase, which cannot be used as the base for calculating entertainment expenses.
Regarded sales refers to the transfer of goods or services that are not recorded as sales in accounting, but as sales and confirmed income in taxation. It mainly includes: if an enterprise exchanges non-monetary assets and donates, pays debts, sponsors, raises funds, advertises, samples, employee benefits or distributes profits with commodities, property and services, it shall be regarded as selling commodities, transferring property or providing services, unless otherwise stipulated by the competent department of finance and taxation of the State Council.
(three) the deduction ratio of business hospitality tax treatment
The new Regulations on the Implementation of Enterprise Income Tax Law has changed the different standards of domestic and foreign-funded enterprises in the past. Article 43 of the above regulations stipulates that 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.
Second, plan business entertainment expenses reasonably.
(A) to maximize the rational use of the deduction rate
The tax law stipulates that the business entertainment expenses incurred by an enterprise related to production and business activities 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, that is, the business entertainment expenses incurred by an enterprise can be deducted before tax, and must reach 60% of the amount incurred and not exceed 5‰ of the sales income of the year. The method of "two cards" is adopted here. Why do you want to design like this? The author thinks that only 60% of the amount of business entertainment is allowed to be charged, in order to distinguish business entertainment from personal consumption, so a unified ratio is artificially designed, and the personal consumption part of business entertainment is removed; The maximum amount does not exceed 5‰ of the sales (business) income of the current year, which is used to prevent some enterprises from taking extra invoices or even fake invoices for meals as business entertainment expenses in order not to increase the business entertainment expenses by 40%, resulting in the situation that the business entertainment expenses are inflated.
Then, how can enterprises make full use of business entertainment expenses and minimize the limit of tax adjustment items? Here are some examples:
Assuming that the sales (business) income of an enterprise in 2008 is X and the business entertainment expenses in 2008 are Y, the business entertainment expenses allowed to be deducted before tax in 2008 are =Y×60%≤X×5‰, and only when Y×60%=X×5‰, that is, Y=X×8.3‰, the business entertainment expenses are in sales (business) income. With these data, enterprises can first estimate the current sales (business) income when preparing the business entertainment budget, and then roughly calculate the appropriate business entertainment budget value according to the ratio of 8.3‰.
Under normal circumstances, the sales (business) income of an enterprise can be measured. Assuming that the sales (business) income of an enterprise in 2008 is X = 100000 yuan, and the maximum allowable pre-tax deduction for business entertainment expenses is X = 10000 5‰= 500000 yuan, then the annual business entertainment expenses in the financial budget are Y = 500,000 yuan /60% = 830000 yuan.
If the actual business entertainment expenses of the enterprise are 6,543,800,000 yuan > if the planned amount is 830,000 yuan, which exceeds 8.3‰ of the sales (business) income, 60% of the business entertainment expenses can be deducted, and the tax adjustment100-60 = 400,000 yuan can be increased. On the other hand, the sales (business) income of 5‰ is only 500,000 yuan, which needs to be further adjusted to increase by 654.38+10,000 yuan. According to the principle of lower restrictions in two aspects, take the low value for direct tax adjustment, increase the taxable income by 500,000 yuan through * * adjustment, and calculate the enterprise income tax1250,000 yuan, that is, the actual consumption1000,000 yuan.
If the enterprise actually incurred business entertainment expenses of 400,000 yuan,
The following conclusions are drawn: when the actual business entertainment expenses of an enterprise are greater than 8.3‰ of the sales (business) income, more than 60% of the expenses need to be paid in full, and every extra payment of 1 ,000 yuan in excess will lead to the outflow of tax in 250 yuan, which is equivalent to extra expenditure 1, 250 yuan; When the actual business entertainment expenses of an enterprise are less than 8.3‰ of the sales (business) income, 60% of the quota can be fully utilized, and only 40% of them need to be taxed, which is equivalent to spending 1000 yuan and only paying 1.
100 yuan wallet.
(two) the comprehensive use of similar deductions.
In practical work, business entertainment expenses and business publicity expenses have alternative items. Although the tax law does not explain more about the scope of business entertainment expenses, in practice, tax authorities usually define the scope of business entertainment expenses as catering, accommodation expenses, cigarettes, tea, gifts, normal entertainment activities, and arranging customers' travel. The above expenses are not generalized. Generally speaking, purchased gifts used for giving gifts should be regarded as business entertainment expenses. If the gift is made or commissioned by the taxpayer, it can be used as a business promotion fee. On the contrary, catering and accommodation expenses incurred by enterprises due to product fairs and exhibitions can also be classified as business entertainment expenses. This provides "activity" space for taxpayers to plan business entertainment expenses.
In view of the above policies and planning space, taxpayers can reasonably use their rights to implement tax planning according to the nature of expenditure items. For example, set up detailed accounts of "business entertainment expenses" and "business publicity expenses" under the subject of "management expenses" to calculate the usual business entertainment expenses and business publicity expenses, so as to prevent unnecessary disputes on similar projects during year-end declaration or inspection by tax authorities. The amount of expenses calculated in the company's "business entertainment expenses" and "business publicity expenses" shall be compared with the realized net sales (business) income (total amount) in time. If one of the expenses is found to be "overspent", it shall be adjusted in time with the "approximate" items of the two. For example, the annual net sales income of an enterprise is expected to reach 6.5438+million yuan, the pre-tax deduction limit of "business entertainment expenses" is 50,000 yuan, and the pre-tax deduction limit of "business publicity expenses" and advertising expenses is 6.5438+0.5 million yuan. By the end of 654.38+00, the business entertainment expenses have reached 6.5438+million yuan (60% of the amount incurred is 60,000 yuan), and the business has already taken place. In this way, taxpayers can give the goods produced or commissioned for processing in the remaining months as gifts to customers, and include the catering and accommodation expenses of business fairs and exhibitions in the subject of "business promotion expenses".
Third, a few points for attention
(a) Everything is based on legality.
In the daily production and operation of enterprises, the concept of tax planning has been widely accepted, and legitimacy is the fundamental symbol that distinguishes it from tax evasion. The premise of tax planning is that it must comply with national laws and tax regulations, and tax planning without legal basis will surely end in failure. In practice, the author once encountered such an example: the manager of a company always worried that the annual pre-tax deduction index of business entertainment expenses was not enough, so he came up with a "good idea", that is, to exchange their local entertainment expenses bills through affiliated enterprises in different places, and then record their travel expenses separately in the account to "avoid taxes". It should be said that this scheme is not called tax planning, but called tax fraud. Tax fraud is prohibited by law. Once the facts are ascertained by the tax authorities, taxpayers will bear corresponding legal responsibilities and be punished accordingly. It is absolutely not advisable for the manager to cheat, and he will only come to a dead end in the end.
(B) Grasp the authenticity and rationality
Business hospitality is a sensitive expenditure, which is called "the most abused and deducted area in corporate tax laws of various countries". As an enterprise, if you want your business entertainment expenses to be recognized by the tax authorities and deducted smoothly before tax, you must first ensure the authenticity of the business entertainment expenses, that is, prove that these expenses are true with sufficient and effective information and evidence. And the so-called reasonable, that is to say, the business entertainment fees charged by enterprises must be directly related to business activities and normal and necessary. In addition, the business entertainment fee charged by the enterprise in the current period should be consistent with the business turnover in the current period.
(3) Establish a good communication relationship with the tax authorities.
According to the provisions of the new tax law, reasonable expenses related to income actually incurred by enterprises, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income. Then, when collecting business entertainment expenses, whether it meets the three standards of "actual occurrence, income-related and reasonable" needs the approval of the competent tax authorities. In addition, in the process of actual business hospitality, it is often impossible to obtain formal invoices. There are still many such problems. When it is difficult for enterprises to grasp themselves, it will play a positive role for tax authorities to recognize tax planning by communicating with tax authorities and establishing good communication relations.