Small knowledge sharing of finance and taxation 6 (What interesting knowledge of finance and taxation is suitable for sharing)

1. What interesting fiscal and taxation knowledge is suitable for sharing?

1. Profit and money (ability to pay) are not the same thing. On the contrary, a loss-making enterprise may not have no money.

2. Physical assets or software that can be used for more than one year. When calculating the profit every year, only the purchase expenditure * 1/N(N is the service life) is taken as the cost.

3. In many cases, the profit on the income statement is not the tax recognition profit for paying enterprise income tax.

4. The view that no payment is not cost, and no payment for goods sold is not income is not valid in accounting.

If the salary is paid to you in cash, you also need to pay personal income tax.

6. Find a hacker to invade the medical insurance center and the banking system ... increase the amount of the account in his name, and then spend money freely. "It's terrible to have no accounting knowledge"-if you don't run, you will die soon.

7. The impairment reserve data is often the result of the game among stakeholders, and it is also a means for some enterprises to adjust their profits.

2. What is the common sense of finance and taxation?

(1) accounting system 1) accounting and accounting relationship: accounting is a management activity that records, calculates, analyzes, checks and supervises economic activities in a true, accurate and comprehensive way with money as the main unit of measurement.

Accounting relationship is the economic relationship between accounting institutions and accounting personnel in the process of handling accounting affairs, and it is also the economic relationship between the state in the process of managing accounting work. 2) The contents of accounting supervision mainly include four aspects: first, auditing and supervising original vouchers; The second is the supervision of accounting books and financial reports; The third is the supervision of property materials; The fourth is the supervision of financial revenue and expenditure.

3) The financial department of the State Council is in charge of the accounting work of the whole country. The financial departments of local people's governments at or above the county level shall administer the accounting work within their respective administrative areas.

4) Accounting work mainly follows the following three principles: authenticity principle, integrity principle and legality principle. 5) Accounting has accounting and supervision functions.

(2) Tax system 1) Taxation is a form in which the state participates in the distribution and redistribution of national income by virtue of political power in order to realize its functions and obtain fiscal revenue. As a kind of fiscal revenue, tax belongs to the distribution category in the process of social reproduction.

2) Taxes are different from other fiscal revenues in the following characteristics: mandatory; Free; Fixity. 3) The main elements of the tax system are: taxpayers; Tax object; Taxes and tax items; Tax rate; Tax payment link; Tax payment period; Tax reduction and exemption; Deal with violations.

4) turnover tax. Including: value-added tax; Land value-added tax; Consumption tax; Business tax; Tariff.

5) income tax. Including: enterprise income tax; Income tax on foreign-invested enterprises and foreign enterprises; Personal income tax; Agricultural tax.

6) Property tax. Including: property tax; contract tax

7) Specific behavior tax. Including: fixed assets investment direction adjustment tax; Banquet tax; Slaughter tax; Vehicle and vessel use tax; Stamp duty; Urban maintenance and construction tax.

8) Resource tax. Including: resource tax; Urban land use tax; Farmland occupation tax.

Law on Enterprises with Foreign Investment (1) Law on Chinese-foreign Joint Ventures A Chinese-foreign joint venture refers to an enterprise in which Chinese and foreign parties jointly invest and operate in China in accordance with the provisions of People's Republic of China (PRC) and the laws of China (hereinafter referred to as the "China Law"), and share the profits, risks and losses in proportion to the investment. Sino-foreign joint ventures belong to equity joint ventures.

The organizational form of a Sino-foreign joint venture is a limited liability company. The parties to a joint venture may contribute capital in cash, in kind, industrial property rights and know-how, and the Chinese side may also contribute capital at a fixed price with the land use right.

The investment proportion of foreign joint venturers is generally not less than 25%. The authority of a Sino-foreign joint venture is the board of directors.

(II) Law on Chinese-foreign Cooperative Enterprises A Chinese-foreign cooperative enterprise refers to an enterprise established in China by China and foreign partners in accordance with the laws of China, which distributes profits or products and shares risks and losses in accordance with the contractual joint venture contract. The state encourages the establishment of production-oriented cooperative enterprises with export products or advanced technology.

(III) Law of People's Republic of China (PRC) on Foreign-funded Enterprises Foreign-funded enterprises referred to as foreign-funded enterprises refer to enterprises established in China according to the laws of China, and all their capital is invested by foreign investors. Branches of foreign enterprises and other economic organizations in China are excluded.

The establishment of foreign-funded enterprises must be conducive to the development of China's national economy and achieve remarkable economic benefits. The organizational form of a foreign-capital enterprise is a limited liability company, and may be other organizational forms upon approval.

The foundation of enterprise management grasps the concept, characteristics and types of enterprises; Understand the basic content of enterprise management; Master the basic characteristics and contents of modern enterprise system; Understand the characteristics and composition of modern corporate culture; Understand the role of accounting and the division of accounting elements; Master the general principles and methods of accounting; Understand the basic elements of the tax system; Understand the requirements of different taxes and the tax items and basic procedures of tax payment; Master the essence, function and form of money; Understand the RMB system; Understand the forms and tools of credit; Understand the current types of insurance and the contents of insurance contracts in China.

3. What are the tax tips that accountants must know?

1, technology stocks pay less tax. Many bosses of private enterprises are technical experts and have corresponding patents, but when the patents are provided to companies for use, they do not explain how the technology is used.

It is suggested that bosses put technology patents into the company at a fixed price, which can improve the company's financial situation and reduce the financial pressure when investing; On the one hand, after the shares are invested at a fixed price, the company can include them in intangible assets and amortize them reasonably-increase costs, reduce profits and pay less income tax. 2. E-commerce reduces printing At present, China also imposes value-added tax on e-commerce. However, according to the "Regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)", if you use telephone or computer network to order in supply and demand economic activities, you will not apply for decals without written proof.

Therefore, enterprises can completely abandon the traditional business model and let all the ordering processes be completed online, which can save stamp duty. Enterprises with less deposits can pay taxes later. After reporting, they should pay taxes in time. However, enterprises with less deposits can apply for deferred tax payment.

To what extent can deposits be delayed? Available bank deposits are not enough to pay the current salary, or after paying the salary, it is not enough to pay the tax payable. Note: Available bank deposits do not include provident fund deposits that enterprises cannot pay, deposits designated by the state and various special deposits.

If you have no business, you must declare it. Enterprises may have no tax to pay for various reasons, but they must declare on time. The declaration without tax is the so-called zero declaration, and only a simple procedure is needed.

But if it is not handled, the tax authorities may impose a fine of 2000 yuan each time. 5. Bidding time is very important. The tax registration of Zhang Sanxin Company is June 30th, and that of Li Sixin Company is July 1.

Both companies submitted preferential tax policies for new enterprises to the tax authorities. At the end of the year, the tax authorities approved: Zhang San's company had enjoyed a one-year income tax concession that year and began to pay income tax next year; Li Si's company can choose to pay this year's profit first, and then start to calculate and enjoy a one-year income tax concession next year.

According to the tax regulations, companies that start businesses in the first half of the year are exempt from tax for one year, and companies that start businesses in the second half of the year can choose. One day's difference leads to different fates.

6. Reset the process and pay less taxes. For many production enterprises, setting up their own sales companies can avoid excessive consumption tax burden. The company's products are sold to the sales company first, and then the sales company sells them to dealers or customers.

Because the consumption tax is paid in the production process, not in the sales process, the sales company does not pay the consumption tax, so as long as the pricing is reasonable, it can pay less consumption tax. 7. Divide it first, then sell it, and pay less tax. A company invests in a company and holds 60% of its shares. The company's market is running well, and the company is profitable year after year. The value of this 60% equity has increased a lot.

Now the boss of the company wants to transfer the equity, and the financial manager suggests dividing the profits before the transfer, which can reduce the tax. Because you don't have to pay taxes if you distribute it first, you have to pay taxes if you don't distribute it.

8. Some enterprises like to sign contracts, and if problems are found after signing, they will be invalidated and re-signed. I don't know that I have to pay stamp duty when signing a contract, even if the contract is invalid.

In addition, when changing the contract, if the contract amount increases, stamp duty needs to be paid back, and if the amount decreases, stamp duty will not be refunded. Therefore, if the contract amount cannot be determined at the moment, then sign a contract with an undetermined amount first, and then supplement it after confirmation to avoid paying more taxes.

9. Doing good deeds is also for paying taxes. Money and objects donated by enterprises can be regarded as sales and paid value-added tax. Therefore, the tax burden should be considered when donating; Second, donations should enter the cost reasonably and meet the tax conditions, including donations through units and channels recognized by the state tax authorities.

And the special receipt for accepting donations stipulated by the tax law. If it doesn't meet the requirements, it can't enter the cost after donation, and the result is to pay 25% income tax.

10, when dealing with accidents, you need to be cautious when traveling. The laptop was stolen, which has something to do with paying taxes. The loss of laptop belongs to property loss and should be included in the company's cost with relevant certificates.

1 1, and the applicable tax rate depends on the input. As long as the enterprise is a general taxpayer, the tax rate for selling books is 13%. However, there is a company that sells books and is a general taxpayer, but the tax officials require the company to pay taxes according to 17%.

The tax bureau explained that the input invoice of the company's printed books is 17%. If the company applies the tax rate of 65,438+03%, it will not be deducted from the payment of 65,438+03%. How to balance taxes? The usage tax rate is only related to the product, not the input. We must think twice about the tax official's explanation.

12. Advance receipts are also subject to tax. Article 33 of the Detailed Rules for the Implementation of the Value-added Tax Regulations stipulates that advance receipts only generate tax obligations when goods are issued. "Caishuihao. 2003 16 "also emphasizes that business tax does not need to be paid in advance for other service businesses except the sale of real estate, and it will be paid when revenue is recognized."

Some enterprises pay taxes in advance because the other party asks for invoices. In fact, after receiving the advance payment, it is enough to issue an advance payment voucher to the other party.

13, these are also the provisions of "two exemptions and three reductions" for foreign-funded production enterprises, but only production enterprises can enjoy them, and service enterprises cannot enjoy them. What exactly is a manufacturing enterprise? According to the income tax law of foreign-funded enterprises, industries such as construction, cargo transportation, industrial information, maintenance of precision instruments and equipment, and urban sewage treatment are all productive enterprises.

14, can't you rent it tax-free? Domestic enterprises need to pay 12% of the property tax according to the rent, and foreign enterprises pay 18%. Guangdong stipulates that foreign companies can enjoy the preferential policy of exempting property tax for three years when purchasing new properties.

A foreign company bought a first-floor office building, half for its own use and half for rent. When applying for tax exemption, it is returned by the tax authorities: the rental part of the house cannot be exempted from property tax. Enterprises are required to pay 18% property tax.

That's a real pity. Whether the tax exemption conditions stipulated in Guangdong are for personal use or rental.

Companies that pay more taxes are still kept in the dark. 15, as a general taxpayer, the output minus the input needs to be taxed. Therefore, if you invest more, you can pay less taxes. These inputs include: buying office supplies, buying low-value consumables, refueling cars, and buying spare parts for maintenance ... Over time, enterprises can reduce their tax burden.

16. Give good gifts to good customers.

4.

General taxpayers can deduct the input tax when they receive the invoices issued by small-scale taxpayers (4% for industry and commerce and 6% for industry) at the tax bureau.

That is, deduct 4% or 6%. Similarly, general taxpayers can deduct the input tax invoice with the tax rate of 13% according to the face tax amount.

No matter what tax rate the invoice is, it should be implemented according to the provisions on whether the VAT can be deducted: the input tax allowed to be deducted from the output tax is: 1. Value-added tax indicated on the special VAT invoice obtained from the seller.

2。 Value-added tax indicated on the tax payment certificate obtained from the customs.

3。 The deductible input tax on the purchase of duty-free agricultural products is calculated according to the purchase price and the deduction rate 13%.

In addition, the freight invoice (excluding the freight for purchasing fixed assets) is deducted from the input tax by 7%. The input tax can be deducted by 10% for the invoice of materials purchased from the material recovery department.

The input tax that cannot be deducted from the output tax is: 1. Purchase of fixed assets (except the three northeastern provinces); 2。

The purchase of goods or taxable services for non-taxable items; 3。 Goods purchased or taxable services used for tax-free items; 4。

Goods purchased or taxable services used for collective welfare or personal consumption; 5。 Abnormal loss of purchased goods; 6。

Goods purchased or taxable services consumed by products in process and finished products with abnormal losses.

5.

1. Small-scale taxpayers issue ordinary VAT invoices one month, with no upper limit; It may also be closed (that is, zero declaration).

2. Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they can't submit relevant tax information as required. The so-called imperfect accounting means that the taxable amount of output tax, input tax and value-added tax cannot be calculated correctly.

### 1. Ordinary invoices for commodity sales can be issued on a small scale, but ordinary invoices for value-added tax cannot be issued. You can also apply for issuing special VAT invoices and ordinary VAT invoices.

2. There is no restriction, but if your company is a commercial enterprise, it will be ordered to be recognized as a general taxpayer if it invoices 800,000 yuan for 12 months, and other small-scale taxpayers will be ordered to be recognized as a general taxpayer if they invoice 500,000 yuan for 12 months. ### 1. There is no upper limit on how many ordinary VAT invoices a small-scale taxpayer can open in a month; Can't open (that is, zero declaration).

2. If the other party (the buyer) is not the general taxpayer of value-added tax, an ordinary invoice can be issued, that is, there is no need to deduct the input. # # # Only ordinary sales tickets can be issued. Small-scale taxpayers' value-added tax is levied on a monthly basis, and the tax is invoiced steadily. If you exceed the quota, you have to pay more taxes.

Special VAT tickets and ordinary VAT tickets should be issued through the tax bureau. # # # You can issue as many commercial invoices as possible, so there is no upper limit on the amount. Of course, if you do this, you have to pay taxes.

You may not open it. For the sales industry, how many merchants want to open only ordinary invoices and not ordinary VAT invoices, because the tax rates paid by the two companies are different. The ordinary VAT invoice is 17%, and the ordinary invoice pays 3% business tax.

When a customer asks a merchant to issue a VAT invoice, it must be issued according to the customer's requirements.

6.

1. The tax rate for small-scale tax bureaus to apply for issuing special VAT invoices is 3%.

Two, small-scale taxpayers selling goods or taxable services, the implementation of a simple method to calculate the tax payable. The tax payable is calculated according to the sales amount (excluding tax) and the stipulated 6% and 4% (now 3% is not divided into industry and commerce). The input tax cannot be deducted, and a special VAT invoice can be issued.

The calculation formula is: tax payable = sales volume * collection rate. If a small-scale taxpayer sells goods or taxable services by the pricing method combining sales amount and taxable amount, the sales amount can be calculated according to the following formula, that is, the sales amount including tax is converted into sales amount excluding tax: sales amount = sales amount including tax /( 1+ collection rate). 3. Small-scale enterprises can apply to the tax bureau for issuing special VAT invoices, and the information they need to provide is: 1. 2. Bring the company's business license and the agent's ID card. 4. Special VAT invoices are designed and printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China for the use of general VAT taxpayers only. It is not only an important accounting voucher for taxpayers to reflect their economic activities, but also a legal voucher for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.

# # # The general tax rate is 3%; Please check it. # # # Small-scale taxpayers cannot issue special tickets by themselves. They need to go to the tax bureau for help. The general levy rate is 3%.

7.

According to the Emergency Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Strengthening the Administration of Value-added Tax Collection of Newly Established Commercial Enterprises (Guo Shui Fa [2004] No.37) on July/KLOC-0, 2004; Newly established commercial retail enterprises with fixed business premises and physical goods, and newly established large and medium-sized commercial enterprises with a registered capital of more than 5 million yuan and more than 50 employees who apply for the qualification of general taxpayer at the time of tax registration can be recognized as general taxpayers and directly enter the counseling period, during which general taxpayer management is implemented.

After the counseling period, with the approval of the competent tax authorities, it can be converted into a formal general taxpayer and managed as a normal general taxpayer. For large and medium-sized commercial enterprises with large business scale, fixed business premises, fixed channels for purchasing and selling commodities, and perfect management and accounting systems, it is not necessary to implement general taxpayer management during the counseling period, but directly follow the normal general taxpayer management.

After the tax counseling period reaches 6 months, the competent tax authorities shall conduct a comprehensive review of commercial enterprises, and those who meet the following conditions can be recognized as formal general taxpayers. 1. The tax assessment conclusion is normal.

2. The interview and field trip results are normal. It is normal for enterprises to declare and pay taxes.

4. Enterprises can accurately calculate the input tax and output tax, and correctly obtain and issue legal input tax deduction vouchers such as special invoices. If an operating enterprise does not meet one of the above conditions, the competent tax authorities may extend its tax counseling period or cancel its qualification as a general taxpayer.

8. How to pay taxes when selling secondhand goods? 1998

According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on the Value-added Tax Policy for Second-hand Goods and Used Motor Vehicles (Caishui [2002] No.29), "Taxpayers selling second-hand goods (including second-hand goods sold by second-hand commodity business units and taxable fixed assets for their own use), whether they are general VAT taxpayers or small-scale taxpayers, or whether they are approved pilot units for second-hand goods transfer, are subject to VAT at the rate of 4%. The VAT rate collected is:

At the same time, it is stipulated in the Answer to the Value-added Tax Question (Guo Shui Han 1995288): "Sales of other fixed assets belonging to the goods you have used are temporarily exempt from VAT. The specific criteria for "used other fixed assets belonging to goods" in actual expropriation are as follows: "used other fixed assets belonging to goods" should meet the following conditions at the same time: (1) goods listed in the Catalogue of Fixed Assets of Enterprises; (2) Goods managed and actually used by enterprises according to fixed assets; (3) Goods whose selling price does not exceed their original value.

For those who do not meet the above conditions at the same time, value-added tax will be levied no matter how the accounting system stipulates. "So, please deal with it according to the above regulations.