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What is the impact of inventory on corporate tax? (1) Differences in the treatment of inventory depreciation reserves
The Accounting Standards for Business EnterprisesNo. 1-Inventory (implemented in listed companies on 1 month 1 day in 2007) further revised the principle of applying historical cost to inventories, stipulating that enterprises should measure inventories on the balance sheet date according to the principle of lower cost or net realizable value, and make provision for inventory depreciation if the net realizable value is lower than the book cost of inventories. It is included in the "asset impairment loss". According to the Notice of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Implementation of (Enterprise Accounting System), except for the national tax regulations, any form of reserves (including asset reserves, risk reserves or wage reserves) drawn by enterprises according to the financial accounting system and other regulations shall not be deducted before enterprise income tax.
(two) the difference between self-produced and commissioned products and donations in self-use treatment.
The Accounting Standards for EnterprisesNo. 1-Inventory stipulates that the products produced by enterprises and processed by them for their own use, such as those collected by infrastructure projects and welfare departments, shall be debited to the subjects such as "construction in progress" and "welfare expenses payable" according to the actual cost and the accrued VAT output tax; Credit "goods in stock", "tax payable-value-added tax payable (output tax)" and other subjects are not treated as sales. If an enterprise donates raw materials (including commercial purchased goods) produced by itself or commissioned for processing, it shall carry them forward according to the actual cost (the inventory shall be transferred out with VAT output tax or input tax), and it shall not be sold. The Notice of State Taxation Administration of The People's Republic of China on Several Business Issues of Enterprise Income Tax stipulates that when taxpayers use the products and commodities produced by their enterprises for capital construction, special projects, employee welfare and other aspects, they shall be regarded as sales, and the taxable value shall be determined according to the methods stipulated in relevant income tax laws and regulations.
(3) The differences between the accumulated depreciation accrual system included in the inventory manufacturing cost and the relevant provisions of the tax law.
The Accounting Standards for Business EnterprisesNo. 1-Inventory stipulates that the fixed assets of an enterprise should be depreciated except the fixed assets that have been fully depreciated and continue to be used, and the land that is separately valued as intangible assets according to regulations; If the project under construction of an enterprise reaches the scheduled usable state, it shall be valued and recorded and depreciated. The methods of enterprise depreciation are life average method, workload method, life sum method and double declining balance method. The depreciation period and net salvage value of an enterprise's fixed assets are reasonably determined by the enterprise according to the nature and use of the fixed assets. The Detailed Rules for the Implementation of the Interim Regulations on Income Tax stipulates that the scope of fixed assets that taxpayers can accrue depreciation does not include: unused and unnecessary fixed assets other than houses and buildings, and fixed assets before the construction in progress is delivered. The straight-line method (life average method, workload method) should be adopted for depreciation, and the depreciation period can be shortened or accelerated for devices in special industries after approval. The minimum depreciation period of fixed assets is: 20 years for houses and buildings, 10 year for trains, ships, machines, machinery and other production devices, and 5 years for electronic devices, transportation tools other than trains and ships, and appliances, tools and furniture related to production and operation. The net residual value rate of fixed assets is unified at 5%.
(D) Differences in the handling of inventory losses
The Accounting Standards for Business EnterprisesNo. 1-Inventory stipulates that the abnormal loss of inventory is directly deducted from profits in two cases. Losses caused by natural disasters shall be counted as "non-operating expenses" after deducting compensation from insurance companies; Losses such as theft and mildew of goods caused by poor management shall be counted as "management expenses" after deducting the compensation of relevant responsible personnel. The accounting treatment of inventory loss involves two kinds of taxes. First, according to the Administrative Measures for Pre-tax Deduction of Enterprise Property Losses issued by State Taxation Administration of The People's Republic of China, inventory losses caused by "force majeure such as natural disasters, wars and other political events or man-made management responsibilities" need to be approved by the tax authorities before being deducted from enterprise income tax. Second, according to Article 10 of the Regulations on Value-added Tax of the People's Republic of China and Article 22 of the Detailed Rules for the Implementation of the Regulations on Value-added Tax of the People's Republic of China, the input tax on goods purchased by enterprises with abnormal losses shall not be deducted. If the enterprise has actually declared and deducted the VAT input tax of the purchased inventory before the abnormal loss occurs, it shall transfer out the input of this batch of goods in the current period when the abnormal loss occurs.
Because of these differences, it will lead to different cost of goods sold and inventory at the end of the period, resulting in different enterprise profits, and then affect the income tax payable by enterprises in the current period and in the later period. Therefore, the correct valuation of inventory is an important link to accurately calculate the income tax payable by enterprises.
What impact does the tax bureau have on legal persons after converting enterprises into non-enterprises? You can no longer serve as a legal person or other position (supervisor) of any company, and it will have an impact on entry and exit restrictions (not allowed to go abroad) and in this era when the credit system is under construction, it is not certain that it will have an impact on banks and other aspects in the future.
Of course, abnormal households can also be lifted. If you go to the tax bureau in your jurisdiction and ask the administrator to lift it, you may have to pay a fine.
What is the impact of being blacklisted by the executed company on the legal person? First of all, judging from the regulations of the Supreme People's Court, it mainly has the following effects on the legal representative:
According to Article 3 of Several Provisions of the Supreme People's Court on Restricting High Consumption of Executed Persons, revised by the Supreme People's Court in 20 15, if the person subjected to execution is a unit, the person subjected to execution, its legal representative, principal responsible person, persons directly responsible for debt performance and actual controller shall not engage in the following high consumption and consumption behaviors that are not necessary for life and work:? When taking transportation, choose the second-class or above cabin of plane, train soft berth and ship; ? High consumption in hotels, hotels, nightclubs, golf courses and other places above the star level; ? Purchase real estate or build, expand or decorate high-grade houses; ? Rent high-end office buildings, hotels, apartments and other places to work; ? Purchase non-operational vehicles; ? Travel, vacation; ? Children attend high-fee private schools; ? Pay high premiums to buy insurance wealth management products; ? Take all seats of G-prefix EMU trains, first-class or above seats of other EMU trains and other consumption behaviors that are not necessary for life and work.
Is to limit high consumption
In addition, according to the Memorandum of Cooperation on "Building Honesty and Punishing Dishonesty" issued by the Central Civilization Office, the Supreme People's Court, Ministry of Public Security, State-owned Assets Supervision and Administration Commission of the State Council, State Administration for Industry and Commerce, China Banking Regulatory Commission, Civil Aviation Administration of China and China Railway Corporation on March 20th, 20 14, when the person who has broken faith is the unit, the credit punishment object also includes his legal representative, the main person in charge and the person directly responsible for the debt performance. In addition to restricting consumption, credit punishment measures also include restricting loans from financial institutions or handling credit cards.
What is the impact of environmental tax on enterprises?
The impact of levying environmental protection tax on the burden of enterprises mainly depends on the changes in the nominal burden of enterprises (the collection standard of sewage charges and the tax rate level of environmental protection tax) and the collection and management before and after the reform.
First, the change of the nominal burden of enterprises depends on the local determination of the specific tax rate level of environmental protection tax.
Second, the strengthening of environmental tax collection and management has increased the actual burden of enterprises to a certain extent.
Influence on enterprise operation and management
First, the implementation of environmental protection tax generally has little impact on business operations. Judging from the composition of the current tax burden of enterprises, sewage charges are not the main part of the tax burden.
Second, environmental tax will require enterprises to strengthen environmental management and tax management. Enterprises need to declare the type, quantity, concentration and tax payable of taxable pollutants by themselves, and take responsibility for the authenticity of the declaration. The tax authorities will compare the tax return data of enterprises, and can apply for a review by the environmental protection department.
On the whole, in the case of little reform of the basic system of environmental protection tax, the introduction of environmental protection tax has little impact on the burden of enterprises and management. However, for some polluting enterprises that fail to strictly implement environmental protection standards and sewage charges, levying environmental protection tax will bring certain influence to enterprises.
How does it affect the legal person that the enterprise is included in the blacklist of dishonesty? The enterprise is included in the blacklist of dishonesty, which loses credibility for the legal representative to talk about business and reduces contract orders.
What impact does LOGO have on enterprises? Logo is the core of corporate brand visual image, not only should it look beautiful, but a successful logo should also have the functional goal of shaping corporate brand image. Your brand image needs a refined, distinctive and unforgettable logo from the beginning. From the color of the logo to the uniqueness of the logo design works, only in this way can we play its greatest role in VI design in the future and avoid detours.
The following are the reasons why enterprises need an excellent logo:
A trademark is an enterprise's identity certificate.
Signs can reflect your professionalism.
This is your sign.
You can't start your business without those daily important tools, and no one will know your company without a sign of your professionalism. We now live in a world full of this brand: customers buy products based on the reputation of the brand, and even the clothes they wear have a corporate brand. Think about it, can your logo make customers feel that it is worthwhile for this logo to appear on the chest of clothes? If not, maybe it's time to design a professional logo.
(1) declaration of import and export goods. The consignee, consignor or their agent of import and export goods should fill in the declaration form of import and export goods within the time limit and in the format specified by the customs, attach the relevant freight and commercial documents, and provide the documents approving the import and export of goods to declare to the customs. The main documents for customs declaration are as follows: import goods declaration form. Generally fill in two copies (Beijing Customs requires three copies of the customs declaration form). The customs declaration should be accurate, complete and legible, and pencils are not allowed; All columns in the customs declaration form, where there are statistical codes as stipulated by the customs, as well as the tariff number and tax rate, shall be filled in by the customs declarant in red ink; Each customs declaration is limited to four goods; If it is found that there is any situation or other circumstances need to change the contents, it should take the initiative to submit a change form to the customs in time. Customs declaration form for export goods. Generally fill in two copies (Beijing Customs requires three copies). The requirements for filling in the form are basically the same as those for the import goods declaration form. If there is no active and timely change due to the error in reporting or the need to change the reporting content, the customs clearance will occur after the export declaration, and the customs declaration unit shall go through the correction procedures with the customs within three days. Freight and commercial documents submitted with the customs declaration form. When any import and export goods pass through the customs, they must submit the completed customs declaration form to the customs, and at the same time, submit the relevant freight and commercial documents, and accept the customs audit to see if the documents are consistent. After the customs audit, they will be stamped as the evidence for picking up or shipping the goods. The freight and commercial documents submitted at the same time with the customs declaration form are: maritime import bill of lading; Shipping export bill of lading (required to be stamped by the customs declaration unit); Land and air waybills; Invoice of goods (the number of copies is less than that of the customs declaration, which needs the seal of the customs declaration unit, etc.); Packing list of goods (the number of copies is equal to the invoice, which needs to be stamped by the customs declaration unit), etc. It should be noted that if the customs deems it necessary, the customs declaration unit should also submit the trade contract, order card, certificate of origin, etc. In addition, goods that enjoy tax reduction, exemption or exemption from inspection according to regulations should submit the relevant certification files with the customs declaration form after applying to the customs and completing the formalities. Import (export) cargo license. The licensing system for import and export goods is a means of administrative protection for the management of import and export trade. Like most countries in the world, China also adopts this system to implement comprehensive management of import and export goods and articles. Commodities that must be submitted to the customs for import and export license are not fixed, but are adjusted and announced by the competent state department at any time. All commodities that should apply for import and export license according to the provisions of the state must submit the import and export license issued by the foreign trade administration department at the time of customs declaration, and can only be released after passing the customs inspection. However, the import and export companies affiliated to the Ministry of Foreign Economic Relations and Trade Cooperation, the industry and trade companies affiliated to 10 departments approved by the State Council to operate import and export business, and the import and export companies affiliated to 10 provinces (municipalities directly under the Central Government and autonomous regions) are deemed to have obtained permission to import and export goods within the approved business scope, and can declare to the customs only by the customs declaration form; Only when dealing in goods outside the scope of import and export business, you need to submit a license for examination. Commodity inspection certificate. Customs instructs customs declaration units to issue commodity inspection certificates, on the one hand, it is to supervise whether the legally inspected commodities have been inspected by the statutory commodity inspection authorities; On the other hand, it is the basis for obtaining tax, exemption and reduction of import and export commodities. According to the Law of the People's Republic of China on the Inspection of Import and Export Commodities and the List of Import and Export Commodities Subject to Inspection by Commodity Inspection Authorities, all import and export commodities listed in the List of Commodities subject to statutory inspection shall be submitted to the commodity inspection authorities for inspection before customs declaration. At the time of customs declaration, the customs shall accept the imported goods with the inspection certificate issued by the commodity inspection authorities or the seal stamped on the customs declaration form of imported goods. In addition to the above-mentioned documents, the customs declaration unit must also submit the specific approval documents for import and export goods signed and issued by the competent department of the state to the customs for other goods under import and export control stipulated by the state, and then release them after passing the customs inspection. Such as food hygiene inspection, drug inspection, animal and plant quarantine, cultural relics export signing, management of gold, silver and its products, management of rare and precious wild animals, management of guns, ammunition and civil explosives for hunting, and management of import and export of audio-visual products.
(2) Inspection of import and export goods. Import and export goods shall be subject to customs inspection, except those specially approved by the General Administration of Customs. The purpose of inspection is to check whether the contents reported in the customs declaration documents are consistent with the actual arrival of goods, whether there are any misstatements, omissions, concealment and false reports, and to examine whether the import and export of goods are legal. Customs inspection of goods shall be conducted at the time and place specified by the customs. If there are special reasons, the customs may send personnel to inquire outside the specified time and place with the consent of the customs in advance. The applicant shall provide round-trip transportation and accommodation and pay the fees. When the customs examines the goods, it requires the consignee or consignor or his agent to be present, and is responsible for handling the work of moving the goods, disassembling the boxes and inspecting the packaging of the goods according to the requirements of the customs. When the customs deems it necessary, it may conduct inspection, re-inspection or take samples of the goods, and the goods custodian shall be present as a witness. When inspecting the goods, if the goods are damaged due to the responsibility of the customs officers, the customs shall compensate the parties for the direct economic losses according to the regulations. Compensation method: The customs officer shall truthfully fill out the Report on Damage of Goods and Articles Inspected by the Customs of the People's Republic of China in duplicate, and both the customs officer and the parties shall sign it, with one copy for each. Both parties * * * agree on the damage degree or repair cost of the goods (if necessary, it can be determined by the appraisal certificate issued by the notary office), and determine the compensation amount based on the duty-paid price approved by the customs. After the amount of compensation is determined, the Customs will fill in and issue the Notice of Compensation for Goods and Articles Damaged by the Customs of the People's Republic of China. After receiving the Notice, the parties concerned will receive the compensation from the one-way Customs within three months or notify the Customs of the bank account number for transfer, and the customs will not pay compensation after the deadline. Compensation will be paid in RMB.
(III) Release of Import and Export Goods After customs declaration of import and export goods, the owner of the goods or his agent can pick up or ship the goods only after auditing the declaration documents, checking the actual goods, and going through the formalities of tax collection or tax reduction and exemption according to law. At this point, the customs supervision of import and export goods is over. In addition, if the import and export goods need special customs treatment for various reasons, they can apply to the customs for guarantee release. The customs has clear provisions on the scope and methods of guarantee.
What will happen to the enterprise as a legal person if it doesn't go through the logout formalities but doesn't file tax returns and annual inspection? The legal representative will be blacklisted and can't register a company in this area in the future.
Our company is also like this in Hangzhou.
What is the impact of the legal person after the company is revoked? If the company fails to log out normally, it will be regarded as automatic logging out if it fails to check in the second year. The legal representative and shareholders' meeting of the revoked enterprise are blacklisted by the industrial and commercial bureau, and may not be able to re-register the company in their own names within three years. The bad personal credit record will remain for seven years, and they will be fined.
If the company meets one of the following conditions, it can apply for logout: 1, and the company is declared bankrupt according to law; 2. The business term stipulated in the Articles of Association expires or other reasons for dissolution occur; 3. The Company is dissolved due to merger or division; 4. The company was ordered to close down according to law.