Question 2: What does the increase in income tax mean? The increase of enterprise income tax means that the financial expenses incurred by enterprises do not meet the tax requirements and need to pay income tax. For example, the cost of hospitality: the tax stipulates that it cannot exceed five thousandths of income. If the hospitality of an enterprise exceeds five thousandths of its income, it is necessary to increase the excess.
Question 3: What do you mean by account amount, tax amount, increase and decrease in the annual report of enterprise income tax? The account amount refers to the amount recorded in the account book, the tax amount is the amount confirmed by tax, and the increase amount is the amount that needs to be adjusted before the income tax adjustment. Examples are as follows:
1 For example, your business income is 50 million, your entertainment expenses are 500,000, your account amount is 500,000, and your tax amount is 250,000, an increase of 250,000. 50*0.6 is greater than 5000*0.005, so the tax amount can only be 60% pre-tax deduction, but not more than five thousandths.
2. The employee's salary is accrued by 654.38+00,000 yuan, and the paid-in account of 900,000 yuan at the end of the year is 654.38+000 yuan, and the tax amount is 90 yuan, increasing by 654.38+00.
3. Taxes on non-operating expenses or traffic fines, such as 2000, 2000, and 0, increase by 2000, because fines and late fees cannot be deducted before tax.
4. For illegal bills, the phone bill of our company is for individuals, 5000 yuan, 5000 yuan for accounts, and 5000 yuan for tax increase, because illegal bills cannot be deducted before tax. This item is filled in the other line of 20.
Question 4: What do you mean by increasing or decreasing the list of tax adjustment items? Increase: that is, increase profits and reduce expenses. The reduction is the opposite. Generally, it is to adjust the related expenses that violate the tax law.
Question 5: What does it mean to increase the taxable income? Please give an example, that is to say, the taxable income is not included in the accounting, or the expenses that are not allowed to be deducted from the tax are allowed to be deducted from the accounting, and the annual income tax report needs to be added according to the tax law. If the entertainment fee is charged according to the accounting facts, 60% of the income should be deducted according to the tax law. In other words, that is useless. For example, if an enterprise's annual income is 6.5438+million yuan and entertainment expenses are 600,000 yuan, then the tax law allows deduction of 360,000 yuan, which needs to reduce management expenses by 240,000 yuan. Relatively speaking, the taxable income has increased?
For example, it is regarded as sales or something.
Question 6: What does it mean to increase the amount in the list of tax adjustment items? The adjusted amount means an increase in taxable income. The calculation formula of each item in the list of tax adjustment items is set by the tax bureau in advance, and will be automatically generated after filling in the relevant funds as required.
Question 7: Generally speaking, what is tax increase is the expenses stipulated by accounting laws, which are not recognized by the tax law and are not included in the deductible expenses, so the tax will be increased when the profits rise.
I hope it helps you.
Question 8: What does the increase in tax adjustment mean? The increase in tax adjustment refers to the factories that can be deducted by accounting and cannot be deducted by tax law. Need to adjust and increase profits to form taxable income. The specific adjustment amount is called tax adjustment increase.
Question 9: What does the increase in tax adjustment mean? What is the definition of restore? What is the calculation relationship between income tax and income tax payable? When the confirmation and measurement of enterprise financial accounting are inconsistent with tax laws and regulations, there will be differences between accounting profits and taxable income. When calculating the income tax, it is necessary to adjust the accounting profit according to the provisions of the tax law. That is, based on the accounting profit, plus the increase of tax adjustment, MINUS the decrease of tax adjustment, the taxable income is calculated. Expressed by the following formula:
Taxable income = total profit+tax adjustment increase-tax adjustment decrease
First, increase tax adjustment
(1) is not regarded as income in accounting, but should be regarded as income when calculating taxable income.
1. Enterprises use their products in their own projects. In accounting, it is recorded at cost and not included in the total profit; However, in tax law, it should be included in the taxable income according to the difference between the selling price and the cost of the product.
2. Income from trial operation of projects under construction. According to the provisions of the tax law, the trial operation income of the project under construction should be included in the total income for tax payment, and the cost of the project under construction cannot be directly reduced.
(2) Deducted as expenses or losses in accounting, but it is not allowed to deduct or deduct in full when calculating taxable income.
1. Items that cannot be deducted according to the tax law.
(1) Capital expenditure. Taxpayers' expenditure on the purchase and construction of fixed assets and foreign investment shall not be deducted before tax.
(2) Expenditure on intangible assets transfer and development. The expenses incurred by taxpayers in purchasing or developing intangible assets on their own shall not be directly deducted. Pre-tax deduction is allowed for the part of intangible assets development expenditure that does not form assets.
(three) illegal business fines and confiscation of property losses. There is no pre-tax deduction.
(4) late fees, fines and fines for various taxes. However, if the taxpayer fails to repay the bank loan within the time limit, the penalty interest charged by the bank according to the regulations does not belong to administrative punishment and is allowed to be deducted before tax.
(5) The compensation for natural disasters or accidents shall not be deducted before tax.
(six) public welfare and relief donations, as well as non-public welfare and relief donations, which exceed the allowable deduction stipulated by the state, shall not be deducted before tax.
(7) All kinds of non-advertising sponsorship fees shall not be deducted before tax.
(8) Guarantee expenditure. Where a taxpayer provides a loan guarantee unrelated to its taxable income to other independent taxpayers, the principal and interest borne by the guaranteed taxpayer due to the unpaid loan of the guaranteed party shall not be deducted before tax.
(9) The tax refund fee for goods sold by taxpayers to buyers shall not be deducted before tax.
(10) The taxpayer's inventory depreciation reserve, short-term investment depreciation reserve, long-term investment depreciation reserve, risk reserve and any other forms of preparation except those that can be withdrawn according to the national tax law shall not be deducted.
(1 1) Employee's personal housing depreciation. The housing that the enterprise has sold to individual employees shall not be deducted from depreciation expenses and maintenance and management fees before income tax.
(12) Other expenses unrelated to income shall not be deducted before tax.
2 tax laws and regulations have specific deduction scope and standards, but the actual expenditure beyond the statutory scope and standards should be adjusted.
(1) loan interest expense. The enterprise income tax should be adjusted in the following two situations: ① The interest expense of loans from enterprises to non-financial institutions exceeds the interest of similar loans from banks in the same period. (2) If the loan amount obtained by an enterprise from a related party exceeds 50% of its registered capital, it shall pay the interest expenses for the excess.
(2) Wages and salaries. Wages paid by taxpayers are taxable wages (including basic wages, bonuses, allowances, subsidies, year-end salary increases, overtime wages, and other expenses related to employment. Within the limit, it can be deducted when calculating the taxable income; The part exceeding the taxable wage limit shall not be deducted. The maximum monthly deduction of current taxable wages is per person 1600 yuan.
(3) funds for trade unions, employee welfare and employee education. Deductions are calculated respectively according to 2%, 14% and 2.5% of the total taxable wages (when calculating the deduction of trade union funds, if a special receipt for the allocation of trade union funds cannot be issued, the extracted trade union funds shall not be deducted before enterprise income tax).
(4) Donations for public welfare and disaster relief. Donations made by taxpayers for public welfare and relief purposes (except financial insurance) are allowed to be deducted within 3% of the annual taxable income. The excess shall not be deducted. Donation expenditure of financial and insurance enterprises for public welfare and disaster relief does not exceed the standard of taxable income of the enterprise in the current year 1.5%, which can be deducted according to the facts. Donations made by taxpayers directly to recipients are not allowed to be deducted. Enterprises and institutions, > >;