How to deal with tax on scrapped products produced in enterprise workshops?
According to Article 10 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), the input tax of the following items shall not be deducted from the output tax:
(1) Goods purchased or taxable services used for non-VAT taxable items, VAT exempted items, collective welfare or personal consumption;
(2) Abnormal losses of purchased goods and related taxable services;
(3) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses;
(four) consumer goods for taxpayers' own use as prescribed by the competent departments of finance and taxation of the State Council;
Article 24 of the Detailed Rules for Implementation stipulates that the abnormal losses mentioned in Item (2) of Article 10 of the Regulations refer to losses caused by theft, loss, mildew and deterioration due to poor management.
According to the above regulations, in terms of value-added tax treatment, the losses caused by your company's production of unqualified products are not abnormal losses, and it is not necessary to transfer out the input tax.
According to Article 8 of the Enterprise Income Tax Law, reasonable income-related expenses actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income. According to Article 32 of the Implementing Regulations, the losses mentioned in Article 8 of the Enterprise Income Tax Law refer to losses caused by force majeure factors such as inventory shortage, damage and scrapping of fixed assets and inventories, loss of transferred property, bad debts, bad debts and natural disasters, and other losses. The losses incurred by the enterprise shall be deducted in accordance with the provisions of the competent departments of finance and taxation of the State Council after deducting the compensation of the responsible person and the insurance compensation.
According to Article 1 of the Notice on Pre-tax Deduction Policy for Enterprise Asset Loss (Caishui [2009] No.57), the asset loss mentioned in this notice refers to the asset loss related to obtaining taxable income in the production and business activities of the enterprise, including cash loss, deposit loss, bad debt loss, loan loss, equity investment loss, inventory loss, damage, scrapping and theft of fixed assets and inventory. For losses and other losses caused by force majeure factors such as natural disasters, Article 13 stipulates that enterprises should provide legal evidence that can prove the actual occurrence of asset losses, including external evidence with legal effect, economic appraisal certificate of intermediary institutions with legal qualifications, and technical appraisal certificate of professional institutions with legal qualifications.
How to issue a tax bill for the scrapping of enterprise vehicles
Many well-developed enterprises will have their own vehicles, but they may be scrapped after use. To know that the vehicles of an enterprise belong to the fixed assets of the enterprise and should be disposed of when scrapped, how should the invoices be issued? I have compiled the following contents to answer your questions, hoping to help you.
First, how to issue a tax bill for the scrapping of enterprise vehicles
1, insert the IC card first;
2. Enter: anti-counterfeiting tax-controlled billing system;
3. Select the operator;
4, enter the password to confirm (some don't have a password, you can click OK directly);
5. Enter: System Settings;
6. Input: customer code;
7. Click "+"to add a line and enter the company information to be invoiced. Note: If a special invoice is issued, the information should be filled in completely, including tax number, account number, address, telephone number and bank. ;
8. Save "√" and exit;
9 input: commodity code;
10, input: commodity name and other information;
1 1. After input, save "√" and exit;
12, click: invoice management;
13. Click "Invoice Issuing Management" above;
14. Option: fill in the invoice;
15. Select: after seeing the filled invoice number, confirm to enter the company name: press the "↓" key to select the product name (use the selection slider) and enter the invoice content; Click √ to confirm the entry: payee and approver (required).
Two. Relevant laws and regulations
Article 4 of the Regulations on Motor Vehicle Registration, if a registered motor vehicle is under any of the following circumstances, it shall be forcibly scrapped, and the owner of the motor vehicle shall sell the motor vehicle to the scrapped motor vehicle recycling and dismantling enterprise, which shall register, dismantle and destroy it in accordance with the regulations, and submit the registration certificate, license plate and driving license of the scrapped motor vehicle to the traffic management department of the public security organ for cancellation:
(1) Having reached the service life specified in Article 5 of these Provisions;
(two) after repair and adjustment, it still does not meet the relevant requirements of the national standards for motor vehicle safety technology in use;
(three) after the repair and adjustment or the use of control technology, the discharge of pollutants or noise into the atmosphere still does not meet the relevant requirements of the national standards for motor vehicles in use;
(four) after the expiration of the inspection period, the motor vehicle inspection mark has not been obtained within three consecutive motor vehicle inspection cycles.
This is a problem that we need to find out. For enterprises, tax stamps must be issued in accordance with the above provisions to meet the requirements. And this is also a very important thing. When a tax bill is issued, it is necessary to levy corresponding taxes and fees. As an enterprise, it is necessary to pay attention to this problem. If you have any other questions, please consult your major.
How to deal with the tax on the scrapped products produced in enterprise workshops @20 19