Joke Collection Website - Joke collection - Do you know the four fools in the eyes of the Inland Revenue Department? Don't laugh, you'll cry ~
Do you know the four fools in the eyes of the Inland Revenue Department? Don't laugh, you'll cry ~
0 1 500 is a fool to invoice.
Attention, financial person! Not all expenses can be recorded by invoicing. Let's take a look at the Administrative Measures for Pre-tax Deduction Vouchers of Enterprise Income Tax issued by State Taxation Administration of The People's Republic of China:
The expenses paid by the enterprise are deducted from the invoice issued by the seller before tax. If the other party is an enterprise or an individual who does not need tax registration according to law, it shall require the other party to issue an invoice issued by the tax authorities.
This policy is definitely good news for most people! However, we should not overlook the important details. Not all expenses below 500 yuan need not be invoiced. We should pay attention to the following matters:
1. Sporadic expenditures lower than those in 500 yuan are only paid to individuals, and those paid to the unit can be deducted before tax only after obtaining a formal invoice. Receipts issued by individuals should have receipts, copies of ID cards, contact information and other attachments.
2. If the services provided by natural persons, the commodities sold or intangible assets exceed those of 500 yuan, it is not applicable to enter the account with receipts.
No invoice is required for the following five expenses:
1. Payment of personal incidental expenses. There is no invoice below 500 yuan.
2. Expenses such as welfare funds, pensions, relief funds, welfare funds and subsidies for living difficulties issued to employees are exempt from invoicing.
3. Pay travel allowance, and pay travel allowance to employees on business trip, free of invoice.
4. If the employee can't eat at work or return on business, the subsidy paid to the employee is free of invoice.
5. Pay liquidated damages for non-performance of the contract, and pay liquidated damages to the other party without invoice.
02. Idiot who has to pay VAT with an income of 6.5438+0.5 million in two months.
State Taxation Administration of The People's Republic of China once claimed that the monthly income below10.5 million is exempt from VAT! According to the will of the CPC Central Committee and the State Council, the joint finance and taxation departments have issued relevant preferential policies, many of which strongly support the development of small shops. Most small shops are also small-scale taxpayers, and their basic annual sales are below 5 million yuan. The state has also introduced a tax and fee policy, in which the monthly income10.5 million yuan or less and the quarterly income/450,000 yuan or less are exempted from value-added tax.
03. Three fools who don't refund comprehensive income.
Many people are asking whether the comprehensive annual income of 654.38 million yuan can be refunded! Generally, there are two situations: it may be retired or it may not be retired. Let's talk separately:
(1) Possible tax refund: the annual comprehensive income is 1 10,000 yuan, the tax has been paid in advance in the middle of the year, there are undeclared additional deductions in the annual final settlement, or the applicable withholding rate in that year >; If the tax rate is applicable to the comprehensive income of the whole year, you can refund the tax!
(2) Non-refundable: If the annual income is 654.38+10,000 yuan, which has been declared at ordinary times, and the social security and special surcharges have been fully deducted, the tax paid in advance at ordinary times is consistent with the annual tax payable. In this case, no tax refund is required.
Four fools who only care about making money and don't know the tax law.
Deep space network found that many bosses don't understand tax laws, which will bring great financial hidden dangers to enterprises. 9 boss tips that are more important than making money, collect them quickly ~
1, the invoice is comparable to RMB, and losing the invoice is equivalent to losing money.
2, willfully cancel the waste industry, leaving a bad record, the consequences are very serious.
3. Handle the relationship with accountants in a friendly way, pay attention to finance, and the loss of account books is a fine.
It is illegal to buy fake invoices. If you reach a certain number, you will go to jail if you are not careful.
5. State whether there is business. If not, according to the tax administration law, the tax authorities can impose a fine of 1 10,000 yuan on the enterprise. 6. The advance payment does not include tax, and the tax payment obligation occurs on the day when the goods are issued (except in the case of issuing invoices in advance).
7. There should be procedures for the transfer of account books, and receipts should be provided for the transfer of taxes.
8. Although the enterprise is small, it can also apply for the qualification of "general taxpayer".
9. The types of invoices should be distinguished, as long as they are consistent with the types and quantities of invoices approved in the invoice receiving and purchasing book.
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