The concept of 180 days is the certification period, that is, it is certified by the tax authorities within 180 days from the date of issuance of the special invoice, otherwise the input tax will not be deducted, but the deduction will be deducted in the month of certification, that is, the current input tax will be calculated and deducted in accordance with the relevant provisions of value-added tax in the month after certification, otherwise the input tax will not be deducted-180 days is the certification period, and
The input tax on office supplies cannot be deducted.
Article 10 of the Provisional Regulations on Value-added Tax: In five cases, the input tax shall not be deducted from the output tax. That is to say, if you get a special ticket and use it for production, service and business activities (this sentence is nonsense, because office supplies are generally used for business activities), you can deduct it if it does not belong to the above five situations (non-taxable items, VAT-exempt items, collective welfare, abnormal losses, etc.)!
Personal income tax should not be paid if personal equity is transferred at parity or free of charge.
State Taxation Administration of The People's Republic of China Announcement No.27, 20 10 stipulates that the income obtained by natural persons from transferring the equity (shares) of the invested enterprise shall be calculated according to the fair transaction price and the tax basis shall be determined. If the tax basis is obviously low and without justifiable reasons, the competent tax authorities may adopt the methods listed in this announcement for verification. That is, fair price or free transfer, the tax authorities have the right to verify the transfer price.
Meal expenses are business entertainment expenses.
Business hospitality refers to the reception expenses reasonably spent by enterprises and institutions for the needs of production and business activities. In normal operation, there are various reasons for the meal expenses, such as: the meal expenses of non-entertaining customers when traveling, the meal expenses in the conference expenses, the meal expenses in the board membership fee, and the annual meeting of employees; Overtime meals; Eating as a prop when shooting a film and television work is not entertainment.
Fixed assets are the standard of "2,000 yuan" or more.
Regulations for the implementation of the Enterprise Income Tax Law "Non-monetary assets that have been used for more than 12 months"; The accounting standards for enterprises stipulate that "the service life exceeds one accounting year", that is to say, the value standard of fixed assets was cancelled, which was still under the accounting system n years ago. At that time, I didn't know about lending!
"Pay taxes" only after invoicing.
When to pay taxes is not based on billing, but on the time when the tax obligations stipulated by various taxes occur. For example, if you sell equipment that does not need to be installed, whether or not billing is made, you should recognize the income and pay value-added when you issue the goods; In addition, it is not necessary to "pay taxes" when invoicing. For example, if the rent for the New Year is received in advance, it is also invoiced, and the business tax should be paid. However, the enterprise income tax should be recognized by installments, which means that the income will be recognized by installments.
Pay a tax on wages and salaries when they are found.
If the subsidy or allowance does not belong to the nature of wages and salaries, or if it does not belong to the taxpayer's own income from wages and salaries, it will not be taxed (one-child allowance, child care allowance, travel allowance, and meal-missing allowance), and the amount of communication expenses in Beijing can be reimbursed or the amount can be reimbursed.
Only high-tech enterprises can enjoy the additional deduction of research and development expenses.
The Enterprise Income Tax Law and its implementing regulations, Guo Shui Fa [2008] 1 16 and other documents do not limit the scope of enterprises enjoying the additional deduction of R&D expenses, so it is not only high-tech enterprises that can enjoy the additional deduction of R&D expenses.
Non-operating expenses should be taxed and increased.
Non-operating expenses are all kinds of losses incurred by an enterprise that are not directly related to its daily activities, including non-current assets disposal losses (conditional deduction), public welfare donation expenses (conditional deduction), inventory loss losses (conditional deduction), fine expenses (deductible by category), non-monetary assets exchange losses, debt restructuring losses (generally deductible in two cases) and so on.
The tax exemption policy of 30,000 yuan will inevitably lead to urban construction tax and education surcharge.
Announcement [2014] No.57 of the State Administration of Taxation stipulates that small-scale monthly sales of value-added tax shall not exceed 30,000 yuan (90,000 yuan shall be paid quarterly), and shall be exempted from value-added tax, because urban construction tax and education surcharge are the same as business tax/value-added tax/consumption tax, that is, 30,000 yuan shall be exempted from value-added tax and education surcharge, and 30,000 yuan for small-scale taxpayers providing advertising services shall be exempted from value-added tax and cultural construction fees.
You can only deduct before tax if you have an invoice.
The pre-tax deduction of enterprise income tax needs to meet the legal deduction voucher, but the legal deduction voucher is not only the invoice, such as the internal payroll and depreciation table of the enterprise, but also the bank interest note, the tax payment certificate, the charge receipt of the administrative institution, etc., which are all legal vouchers and can be deducted before tax! But don't understand that not all can be deducted without an invoice.
Taxable services and goods and services input cannot be mixed and deducted after the reform of the camp.
Taxable amount of VAT = output tax-input tax. Taxable services and goods and services are not required to be deducted separately, but only the special provision of Caishui (20 13) 106: If the original general VAT taxpayer also has taxable services, the amount of tax credit left at the end of the VAT period before the pilot implementation date in this region shall not be deducted from the output tax of taxable services.
The costs and expenses corresponding to the tax-free income obtained by the enterprise cannot be deducted before tax.
Guoshuihan No.20 20 10/0 No.079 stipulates that the costs and expenses corresponding to the tax-free income obtained by an enterprise can be deducted when calculating the taxable income of the enterprise, unless otherwise stipulated. That is, the costs and expenses corresponding to the tax-free income can be deducted before tax, but the costs and expenses corresponding to the tax-free income cannot be deducted before tax.
There is no pre-tax deduction for the heating subsidy paid to employees.
According to the provisions of Guoshuihan [2009] No.3, heating subsidies belong to employee welfare expenses, and the part of 14% of total wages and salaries is allowed to be deducted, which means that heating subsidies paid to employees are deducted according to employee welfare expenses. In addition, heating subsidies in Ningxia, Hebei, Dalian, Shanxi, Liaoning, Beijing and Jilin that do not exceed the standard are exempt from personal income tax.
There is no handling fee for withholding tax.
Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing Guo Shui Fa [1995]065 The withholding agent pays a handling fee of 2% according to the tax withheld, but the tax authorities find out that the withholding agent does not pay the handling fee for the personal income tax withheld. In other words, there is also a handling fee for withholding and paying taxes. Don't forget!
If the enterprise income tax is approved by the taxable income rate, the taxable income is full income.
Where the enterprise income tax is approved by means of taxable income rate, the taxable income is equal to the balance of total income MINUS non-taxable income and tax-free income. Expressed by the formula: taxable income = total income-non-taxable income-tax-free income. That is to say, tax-free income and tax-free income are not within the approved income range.
Personal income tax is withheld and remitted by exchanging consumption points for gifts or lottery.
Caishui [2011] No.50 stipulates that enterprises will not levy personal income tax on individuals whose accumulated consumption reaches a certain amount as gifts according to consumption points. However, it is also stipulated that the enterprise will give extra lucky draw opportunities to customers whose accumulated consumption reaches a certain amount, and the individual's prize-winning income will be in accordance with the' accidental income' project. Namely: feedback gifts are not levied, and lottery income tax is levied.
Loss-making enterprises can not enjoy the deduction of wages for the disabled.
Caishui [2009] No.70 stipulates that if an enterprise arranges disabled persons, it can add 100% of the wages paid to disabled employees when calculating the taxable income. When the final settlement is made at the end of the year, the deduction will be calculated. It is not said that loss-making enterprises cannot enjoy the deduction of disabled people's wages.
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