What is the basis for enterprises to determine the inventory range? C. The inventory owned or controlled by the enterprise belongs to the enterprise inventory accounting scope, such as goods and materials produced or purchased by the enterprise; Control refers to the assets that an enterprise does not own but can control the ownership and bring benefits to the enterprise, such as financial leasing. ...
What is the basis for the state to determine taxes? This topic is too big and complicated to say. The basic basis for the country to determine tax types is the need of national financial expenditure. Taxation is the free and compulsory possession of a part of social wealth by the state in order to complete its functions. Of course, it can't be infinite, but it must be a relatively fixed range. These are the three characteristics of taxation: compulsory, free and fixed. National tax collection must have certain system restrictions and collection scope, and the total scale must be enough for state organs to realize their national functions.
What is the basis for enterprises to independently determine the net residual value of fixed assets? The general residual value ratio is less than 5% of the original price, which is determined by the enterprise itself; If it is really necessary to adjust the proportion of residual value due to special circumstances, it shall be reported to the competent tax authorities for the record. According to China's current financial system and the principle of materiality accounting, companies usually only classify artificial materials that meet one of the following conditions as fixed assets:
First, buildings, machines, machinery, transportation tools and other equipment, appliances and tools related to production and operation with a service life of more than one year.
Second, items that are not the main equipment for production and operation, with a unit value of more than 2,000 yuan and a service life of more than two years. Artificial materials that do not meet the above standards and conditions are not treated as fixed assets management and accounting, but as low-value consumables.
In 2007, the new accounting standards removed the restriction on the confirmed value of fixed assets. As long as the company thinks it can and its service life exceeds one fiscal year, it can be recognized as fixed assets and depreciated according to a certain depreciation method. )
Net salvage value of fixed assets = recoverable salvage value of fixed assets when scrapped-estimated cleaning cost.
Net residual value of fixed assets = original value of fixed assets × expected residual value rate
1. Depreciation can be recalculated, and the overcharged depreciation expense can be adjusted.
2. Adjust depreciation this year.
Debit: Management Expense-Depreciation Expense (red)
Credit: Accumulated Depreciation (in red ink)
3. Adjust the depreciation of previous years.
(1) Adjust depreciation accrual.
Debit: accumulated depreciation
Credit: adjustment of profit and loss in previous years
(2) When carrying forward
Debit: previous year's profit and loss adjustment
Loan: Profit Distribution-Undistributed Profit
What is the basis of enterprise tax planning? Corporate tax planning.
The premise of tax planning is that it must comply with national tax laws and regulations; The direction of tax planning should conform to the guidance of tax policies and regulations; Tax planning must occur before production, operation and investment and financial management activities; The goal of tax planning is to maximize the tax benefits of taxpayers. The so-called "maximization of tax benefits" includes the lightest tax burden, the maximization of after-tax profit and the maximization of enterprise value, not just the lightest tax burden. That is, tax planning maximizes the interests of enterprises and minimizes the legal risks of taxation.
Therefore. Enterprise tax planning is based on national tax laws, tax regulations and tax regulatory documents.
What is the basis of corporate tax avoidance? Is it based on an internal account? In order to achieve the purpose of tax avoidance, enterprises should do a good job in tax planning for overall operation. Tax planning should be regarded as an important part of enterprise financial management, and various business activities such as investment, organization, wealth management and trading should be arranged as a whole within the scope permitted by laws and regulations, so as to achieve the purpose of reducing enterprise tax burden and saving operating costs by choosing legal channels. To realize tax avoidance, it is necessary to do a good job in the preliminary work of enterprise tax payment, which is based on the official account books provided to the outside world.
What is the basis for enterprises to pay land use tax? Land use tax is a kind of tax levied on urban land to units and individuals with land use rights. Now, as long as enterprises have their own houses (enterprise property houses), they must pay land use tax according to regulations.
Land use tax adopts a fixed tax rate. According to the land level and the land area occupied by the house, the tax payable per square meter/year (yuan) is calculated and paid once a year. The land in Shanghai is divided into nine grades, and the tax rate varies from per square meter /9 yuan -0.5 yuan, and it is paid once every six months (April 6 165438+ 10).
In addition, from 2006, Shanghai will levy land use tax on commercial houses that are not sold by real estate development enterprises.
What is the basis for the approval and collection of enterprise income tax? Answer: According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Interim Measures for the Verification and Collection of Enterprise Income Tax (Guo Shui Fa [2000] No.38) and the Notice of Dalian State Taxation Bureau on Printing and Distributing the Interim Measures for the Management of the Verification and Collection of Enterprise Income Tax in Advance (Guo Shui Fa [2006] No.44), financial management, accounting voucher setting, tax information preservation and tax payment are all related.
What tax does the automobile sales enterprise pay to the maintenance enterprise? How much is the tax rate? What is the basis of tax records?
1, and the VAT is 17% of the sales revenue (applicable to general VAT taxpayers); If it is a small-scale taxpayer, the automobile sales income is paid by 4%, and the maintenance income is paid by 6%;
2. Urban construction tax shall be paid at 7% of the paid value-added tax;
3. The education surcharge is paid at 3% of the value-added tax already paid;
4. The local education surcharge is paid at 2% of the value-added tax;
5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);
6. Urban land use tax shall be paid according to the land area actually occupied (different places, XX yuan/square meter);
7. Property tax shall be paid at 70%* 1.2% of the original value of the own property;
8. Travel tax shall be paid by vehicle (different local regulations and different vehicle types have different tax amounts, XX yuan);
9. Pay enterprise income tax according to taxable income (adjusted profit) (within 30,000 yuan 18%, 27% between 30,000 yuan and 654.38+10,000 yuan, and 33% above 654.38+10,000 yuan);
10, personal income tax is withheld and remitted for wages.
Except for value-added tax and enterprise income tax (June 65438+1 October1newly established enterprise), all the above taxes are declared and paid to the local tax bureau.
What is the basis for determining the purpose of education? The objective basis for establishing the purpose of education includes the following aspects:
(1) Education comes from social needs and is closely related to the reality and development of a certain society. In order to better serve the society, we must choose and establish the educational purpose according to the social reality and development needs. A specific level of social, political, economic and cultural development is the objective basis for formulating educational goals. First of all, different stages of social development have different educational purposes. Secondly, different social and political systems have different educational purposes. Thirdly, the cultural background of different countries also makes the people trained by education have their own characteristics.
(2) The purpose of education contains the requirements for people's quality development, which should be determined not only according to social reality and its development, but also according to people's physical and mental development and needs. Judging from the characteristics of people's physical and mental development, it is an important basis for determining educational goals at all levels. People of different ages have different characteristics and levels of physical and mental development. On this basis, the educational objectives are determined, so that the actual educational activities meet the requirements of students, the characteristics and level of students' physical and mental development, and are targeted, neither too low nor too high, neither too easy nor too difficult. From the perspective of human needs, there are many needs for human development, including spiritual and material needs, current and future needs, and survival and development needs. If people's development needs are not considered, the initiative and consciousness of the educated can't be mobilized, and the social subject with initiative and creativity can't be well cultivated. Man is the main body of society, and the educational purpose of facing up to and meeting the needs of man's subjectivity is more conducive to the promotion of man's value and the enhancement of man's essential strength, and can give the practical education of cultivating people a fundamental purpose or pursuit.