1. The enterprise organizes all employees to travel. What types and items need to be invoiced?
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 with a specific list, this fee can be included in the welfare payable. If the reported travel agency, the other party issues a special invoice, because it is welfare, so it cannot be deducted, but if it issues other expenses, it violates the provisions of accounting standards and involves certain tax risks. Therefore, in this respect, accountants must issue invoices according to the actual situation and grasp the scale of tax risks.
2. The enterprise is a general taxpayer. If I receive the special VAT invoice, can I certify the deduction?
For the general taxpayer in the enterprise, if the small-scale invoice received is a special VAT invoice, then the general taxpayer can completely carry out certification deduction. However, if the general taxpayer of the enterprise receives the ordinary VAT invoice, then the deduction cannot be certified. Small-scale taxpayers receive special invoices for value-added tax, which are used to distribute employee benefits and cannot be deducted.
3. The company rents out private cars, including fuel costs, parking fees and repair costs. Can these expenses be reimbursed?
In this case, expenses like this 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 issue an invoice and pay the corresponding tax before entering the account.
4. What is the contribution rate of self-inspection enterprise income tax settlement?
When financial personnel check the final settlement of enterprise income tax, they will involve the term contribution rate. Many accountants don't understand what this 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 tax contribution value of the enterprise is less than the tax payable by the industry, then the relevant department personnel will tell you to conduct self-inspection.