Introduction: Estate is the national big industry that is next to financial industry, the demand of financial aspect is higher also, article content is given for estate development company delay processing of income tax accountant, this duty Wu is thorny issue more, the article is told about give extend income tax, following.
Estate development company is given delay processing of income tax accountant
It is beforehand gathering income pays enterprise income tax beforehand.
According to the regulation of new accountant standard, of estate company receive house money income to ought to be made beforehand buckle provisionality difference to handle to can be touched. But contrast of photograph of this one problem is more complex. To general inside endowment estate development company, according to the country duty is sent [regulation of 2006]31 date file, "Development is business development, built house, business the development product such as establishment of room and other building, attachment, form a complete set, those who open to booking means sale is adopt before its are not finishing, its open to booking income to be pressed first predict interest rate of plan duty wool divides season (or month) computation goes out current gross profit forehead, deduct relevant during charge, business tax gold and after adding again plan person is current should specified amount of pay taxes income, after treating cost of tax of calculate of development product knot, adjust all right again " .
2 it is receivable money plan carries bad Zhang to prepare.
New gains tax law did not stipulate bad Zhang prepares but the scale that duty front row raises, accordingly, calculating current should when specified amount of pay taxes income, current plan the bad Zhang that carry prepares to answer sum does pay taxes attune to add.
Should affirm give delay = of income tax asset current plan the × of bad Zhang reserve forehead that carry predicts to turn the income tax tax rate when answering.
3 it is to raise cost beforehand.
Although already cancelled to carry charge to regard one class bursary as eye beforehand in new accountant standard, but the cost that raises quality beforehand is had to still exist in the enterprise, if carry loan interest every months to wait beforehand, this kind of charge can serve as the 2 class subject that handles the subject such as accrual or other due to undertake business accounting.
" company treasurer standard the 18th -- income tax " the 10th regulation: "Enterprise ought to will current think to be in debt truly with the income tax that did not pay with should be being handed in between early days, the share that should pay prepaid income tax more than thinks truly asset. " set at the same time: "Balance sheet day, to current and what form during before is current income tax is indebted (or asset) , ought to stipulate according to tax law calculative anticipates should hand in (or return still) income tax amount is metric. " accordingly, on the accountant to current give what delay income tax capital fund or be in debt is metric, should be to be based on tax law to set what anticipate certainly to answer pay or the earning the amount of tax to be paid that should return. In predict to be able to turn below the case that return, ability affirms give accordingly delay income tax capital fund.
According to the country duty is sent (2009)31 sign language, the 9th enterprise sells the income that product of not finishing development gains, should press first predict interest rate of plan duty wool divides season (or month) computation gives specified number of predicting gross profit, plan enter current should specified amount of pay taxes income. After development product is finishing, enterprise should seasonable settle accounts its plan tax cost is calculated the forehead of actual gross profit of the sales revenue before this, its at the same time forehead of actual gross profit predicts the margin between gross profit forehead correspondingly with its, plan into when year company this project and other item incorporate calculative should specified amount of pay taxes income.
In affirm give when delaying income tax capital fund, answer to make clear a concept first, can affirm give those who delay income tax capital fund to be able to be touched deduct loss, be in pointing to tax law can touch deduct loss. Register accountant to answer according to the country duty is sent (the regulation of the relevant code such as 2009)31 sign language, collect circumstance of capture calculating Qing Dynasty to have review a case in which a death sentence has been passed by a lower court to enterprise income tax, affirm an enterprise should specified amount of pay taxes income. If the enterprise times to already entrusted office of duty Wu division to be collected to income tax in careful,calculate clear capture circumstance to undertake examine and verify, register what accountant answers enterprise income tax to collect circumstance of capture calculating Qing Dynasty to have review a case in which a death sentence has been passed by a lower court, the key pays close attention to enterprise plan to carry the accuracy of taxes, integrality, reach potential duty Wu risk.
Estate development company is given delay processing of income tax accountant, this kind of problem of big and multifarious that is to say, seem what can respecting, but those who touch always is so a bit, want thorough understanding, everybody can pay close attention to accounting hall.
