A: No.
Reference: On-the-spot record of the policy interpretation of the third quarter of 20 18 of the General Administration: the other party is a VAT taxpayer who has registered for tax. The enterprise expenditure is based on the invoice issued by the other party as the pre-tax deduction certificate. That is to say, where the other party can issue a VAT invoice, the invoice must be used as a deduction voucher.
In the past, some enterprises (such as banks) used interest slips instead of invoices to give them to enterprises, but did not issue invoices according to regulations. After the announcement No.28 of 20 18 was issued, invoices must be issued in accordance with regulations. Otherwise, the interest incurred by the relevant enterprises will not be deducted before tax.
2. If the unit recruits temporary workers, is the personal income tax withheld according to wages and salaries or labor remuneration?
Answer: If there is an employment relationship between temporary workers and the unit, they shall declare and pay taxes according to the income from wages and salaries; if there is no employment relationship between temporary workers and the unit, they shall declare and pay taxes according to the income from labor remuneration.
Reference: According to Guo Shui Fa [1994] No.089, the income from wages and salaries belongs to dependent personal labor activities, that is, the remuneration obtained from working and being employed in organs, organizations, schools, troops, enterprises and institutions and other organizations; The income from labor remuneration is the remuneration obtained by individuals who independently engage in various skills and provide various services.
The main difference between the two is that the former has the relationship between employment and being employed, while the latter does not.
3. Can social security and housing accumulation fund paid for employees of subsidiaries be deducted before tax?
Answer: The employees of subsidiaries are not employees of this enterprise, and the social security and housing accumulation fund paid by the parent company shall not be deducted before tax.
4. Our company often reimburses customers for tickets, can it be included in the travel expenses?
A: No, it should be included in the business entertainment expenses.
Last year, our company certified a special VAT invoice, and the tax amount was 200,000 yuan. I forgot to deduct it. Can I still declare the deduction now?
A: Yes, the input tax that your company failed to declare and deduct last year can be declared and deducted after March 1 2020.
Reference: No.45 of State Taxation Administration of The People's Republic of China Announcement No.20 1 9 stipulates that from March 1 day, 2020, general taxpayers of value-added tax will obtain special VAT invoices, special payment letters for customs import VAT, uniform invoices for motor vehicle sales and invoices issued on or after March 1 month1day. Taxpayers should confirm the use of the above-mentioned tax deduction voucher information through the comprehensive service platform of VAT invoices when filing VAT returns.
6. Our company pays the external staff Master Liu the labor remuneration of 10300 yuan. Is the withholding of 20% tax based on tax-included income or tax-excluded income?
A: The withholding tax should be calculated according to the income excluding tax.
Income excluding tax =10300/1.03 =10000 yuan.
Withheld tax =10000 * (1-20%) * 20% =1600 yuan.
Reference 1:
State Taxation Administration of The People's Republic of China Yunan Province 12366 Tax Service Center replied: The tax basis of income from labor remuneration is excluding VAT income. When calculating personal income tax, the paid value-added tax plus tax can be deducted from the income excluding value-added tax, and then the expenses can be deducted.
Reference 2:
The tax basis of income from labor remuneration is excluding VAT income. When calculating personal income tax, the paid value-added tax plus tax can be deducted from the income excluding value-added tax, and then the expenses can be deducted.
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