1, The enterprise organizes all employees to travel. What type and project invoices do you need to issue?
Because the tourism organized by the enterprise is basically attended by all employees of the enterprise, the consumption involved is also real consumption, and there is no false situation. For those who have a specific list, this expense can be included in the welfare funds payable. If the reported travel agency, the other party issues a special invoice, because it is welfare in nature, so it cannot be deducted, but if other expenses are issued, it will violate the provisions of accounting standards and involve certain tax risks. Therefore, in this regard, accountants must issue invoices according to the actual situation and grasp the scale of tax risks.
2. The enterprise is a general taxpayer. If a special VAT invoice is received, can it be certified and deducted?
For the general taxpayer in the enterprise, if the small-scale invoice received is a special invoice for value-added tax, then the general taxpayer can completely carry out certification deduction. However, if the general taxpayer of the enterprise receives the ordinary VAT invoice, then it cannot be certified and deducted. If a small-scale taxpayer receives a special VAT invoice, the invoice is used to distribute employee benefits, and it cannot be deducted.
3. The company rents personal cars, fuel charges, parking fees, repair fees, etc. Can these expenses be reimbursed?
On this issue, expenses like these can be reimbursed. In terms of reimbursement, accountants can handle it this way, and they can classify these reimbursement expenses into wages and pay personal income tax. In addition, after signing the car rental agreement, you can also go to the tax bureau to invoice and pay the corresponding taxes before entering the account.
4. What is the contribution rate when self-checking enterprise income tax is settled?
When financial personnel check the final settlement of enterprise income tax, the term contribution rate will be involved. Many accountants don't understand what it means. In fact, this is also a way for enterprises to pay taxes. The so-called contribution rate is how much contribution the enterprise has made to the country, specifically referring to the tax contribution rate. When the enterprise tax contribution value is less than the tax amount that the industry should pay, then the relevant department personnel will tell you to conduct self-inspection.