Dongchuan Qualification Agency: Take stock of the fiscal and taxation misunderstandings you don't know.

The knowledge of finance and taxation industry is complicated. Without professional guidance and timely correction, many people fall into a misunderstanding and don't know it. Today, Mande Enterprise Service will tell you about the misunderstanding of finance and taxation.

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 issuing the special invoice, otherwise the input tax will not be deducted, but it will be deducted in the month of certification, that is, the current input tax will be deducted according to 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 it will be

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 the special ticket is used for production, service and business activities (this sentence is nonsense, because office supplies are generally used for business activities), it can be deducted if it does not belong to the above five situations (non-taxable items, VAT-exempt items, collective welfare, abnormal losses, etc.). )!

Personal income tax shall not be paid if the individual equity is transferred at a fair price or free of charge.

People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.27 (20 10) stipulates that the income obtained by a natural person 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 use 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.

Meals are business entertainment expenses.

Business hospitality refers to the reception expenses reasonably paid by enterprises and institutions due to the needs of production and business activities. In normal operation, there are various reasons for meal expenses, such as: meal expenses for non-entertaining customers during business trip, meal expenses in meeting expenses, meal expenses in board members' expenses, annual meeting of employees, etc. Overtime meal; Taking food as a prop when making film and television works is not entertainment.

Fixed assets are the standard of "2000 yuan" or more.

Regulations for the implementation of the Enterprise Income Tax Law "Use of non-monetary assets 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, and it was still under the accounting system n years ago. I didn't know how to borrow at that time!

"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 it is invoiced or not, you should confirm the income and pay the value-added when you issue the goods; In addition, it is not necessary to "pay taxes" when invoicing. For example, if you receive the rent for the New Year in advance, you will also be invoiced and pay business tax. However, the enterprise income tax should be confirmed by stages, which means that the income will be confirmed by stages.

Pay taxes when you find wages and salaries.

Subsidies or allowances that do not belong to the nature of wages and salaries, or do not belong to the taxpayer's own wages and salaries, shall not be taxed (one-child allowance, child care allowance, business trip allowance, and meal miss allowance), and the amount of communication fees in Beijing can be reimbursed or reimbursed.

Only high-tech enterprises can enjoy R&D expenses plus deduction.

The Enterprise Income Tax Law and its implementing regulations, Guo Shui Fa [2008] 1 16 and other documents do not limit the scope for enterprises to enjoy R&D expenses plus deduction, so it is not only high-tech enterprises that can enjoy R&D expenses plus deduction.

Non-operating expenses should be taxed and increased.

Non-operating expenses are all kinds of losses that are not directly related to daily activities, including losses from disposal of non-current assets (conditional deduction), public welfare donation expenses (conditional deduction), inventory losses (conditional deduction), fine expenses (deduction by category), non-monetary assets exchange losses, debt restructuring losses (generally deductible in two cases) and so on.

The tax exemption policy of 30 thousand yuan will inevitably produce urban construction tax and education surcharge.

State Taxation Administration of The People's Republic of China Announcement [20 14] No.57 stipulates that the small-scale monthly sales of value-added tax does not exceed 30,000 yuan (90,000 yuan is paid quarterly), which is exempt 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 is exempt from value-added tax and education surcharge, and 30,000 yuan is exempt from value-added tax.

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 salary table and depreciation table of the enterprise, but also the bank interest sheet, the tax payment certificate, the charge receipt of the administrative institution and so on. , are legal documents, can be deducted before tax! But I don't understand that not all of them can be deducted without invoice.

Taxable services and goods and services can not be deducted after the reform of the camp.

VAT payable = output tax-input tax. Taxable services, goods and services are not required to be deducted separately, but the document Caishui (20 13) 106 specifically stipulates that if the original general VAT taxpayer also has taxable services, the remaining tax credit at the end of the VAT period before the pilot implementation in this area 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.079 (20 10) stipulates that the costs and expenses corresponding to the tax-free income obtained by enterprises can be deducted when calculating the taxable income of enterprises, unless otherwise stipulated. That is, the costs and expenses corresponding to tax-free income can be deducted before tax, but the costs and expenses corresponding to tax-free income cannot be deducted before tax.

There is no pre-tax deduction for heating subsidies paid to employees.

According to the provisions of No.3 document of the State [2009], heating subsidies belong to employee welfare expenses, and 65,438+04% of the total wages and salaries are allowed to be deducted, that is, the heating subsidies paid to employees are deducted according to employee welfare expenses. In addition, heating subsidies that do not exceed the standard in Ningxia, Hebei, Dalian, Shanxi, Liaoning, Beijing and Jilin 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 City, People's Republic of China (PRC) on Printing and Distributing Guo Shui Fa [1995] No.065 The withholding agent pays 2% of the tax withheld, but the tax authorities find out that the withholding agent has not paid the personal income tax fee 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 according to the taxable income, the taxable income is all income.

If the taxable income rate is adopted to verify the enterprise income tax, the taxable income shall be the balance of the total income minus the non-taxable income and tax-exempt income. Expressed by the formula: taxable income = total income-non-taxable income-tax-free income. In other words, tax-free income and tax-free income are not within the approved income range.

Withholding and paying personal income tax by exchanging consumption points for gifts or lottery.

Caishui [2011] No.50 stipulates that if the accumulated consumption of individuals as gifts reaches a certain amount according to consumption points, enterprises will not levy personal income tax. However, enterprises are also required to give extra lucky draw opportunities to customers whose accumulated consumption reaches a certain amount, and the winning income of individuals is in accordance with the' unexpected income' project. That is, lottery income tax is levied instead of feedback gifts.

Loss-making enterprises cannot enjoy the deduction of wages for the disabled.

Caishui [2009] No.70 stipulates that when an enterprise arranges disabled persons, it can add 100% of the wages paid to disabled employees when calculating the taxable income. When the year-end settlement is made, the deduction will be calculated. It doesn't mean that loss-making enterprises can't enjoy the deduction of wages for disabled people.

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