Vermicelli made from bean starch quizs
The enterprise uses the product that outside be being mixed from yield product, buys at worker material benefits, the accountant thinks accountant of these two kinds of means and tax law processing are consistent, is understanding right?
The expert answers doubt
One
Produce a product to be used at worker material benefits oneself
1. accountant handles:
" company treasurer standard explains firewood of worker of the 10th chapter to propose a toast " regulation, the product that the enterprise produces with its offers a worker as welfare of blame money sex, ought to expend according to the evenhanded value of this product and photograph custom duty, metric should plan the specified number of worker firewood monetary reward that joins cost cost, relevant income admits really, the carry forward that sells cost and the processing that relevant duty expends, as identical as normal commodity sale.
Zhang Wu handles:
Borrow: Manufacturing cost / overhead expenses / cost of sales / defray of research and development
Borrow: Deal with worker firewood to propose a toast -- welfare of blame money sex
Borrow: Deal with worker firewood to propose a toast -- welfare of blame money sex
Borrow: Advocate business Wu income
Should hand in duty to expend -- should pay value added tax (output tax)
Carry forward is relevant at the same time cost:
Borrow: Advocate business Wu cost
Borrow: Inventory goods
2. value added tax handles:
" value added tax is temporary byelaw carries out detailed rules " the 4th regulation, the unit is individual perhaps and industrial and commercial door will produce oneself, the goods that entrusts treatment is used at collective welfare or the behavior that the individual consumes, should inspect sell goods together.
Accordingly, produce a product to be used at worker material benefits oneself, should press in respect of value added tax inspect sell processing together, affirm output tax.
3. enterprise income tax handles:
" law of enterprise income tax carries out byelaw " the 25th regulation, enterprise happening is not swap of monetary sex asset, and use goods, belongings, service at donating, countervail debt, assistance, collect money, material benefits of advertisement, sample, worker or of the utility such as profit allocation, ought to inspect sell goods together, make over belongings to perhaps provide a service, but the except that Wu of finance of the State Council, duty is in charge of a branch to have a regulation additionally.
Accordingly, produce a product to be used at employee material benefits oneself, respect of enterprise income tax should be inspected with the sale, plan enter should specified amount of pay taxes income.
Brief summary: Produce a product to be used at worker material benefits oneself, sales revenue should affirm on the accountant carry forward is relevant at the same time cost; Should inspect on value added tax be the same as sale plan to raise output tax; Affirm on enterprise income tax inspect sell together truly income, affirm at the same time inspect sell cost together. Accordingly, duty can not have difference.
2
The product is bought to be used at worker material benefits outside
1. accountant handles:
" company treasurer standard explains firewood of worker of the 10th chapter to propose a toast " regulation, commodity is bought to offer a worker as welfare of blame money sex beyond, ought to expend according to the evenhanded value of this commodity and photograph custom duty plan into cost cost.
Zhang Wu handles:
Borrow: Manufacturing cost / overhead expenses / cost of sales / defray of research and development
Borrow: Deal with worker firewood to propose a toast -- welfare of blame money sex
2. value added tax handles:
" value added tax is temporary byelaw " the 10th regulation, purchased goods uses Yu Jian easy plan duty method plan duty project, avoid ask for project of value added tax, collective welfare or the individual consumes purchase goods, service, service, intangible assets and praedial input tax to must not be touched from inside output tax buckle.
Accordingly, the product is bought to be used at collective welfare outside, although obtain value added tax special bill, already attestation, touch deducted input tax, also answer already will touch the input tax that deduct to turn piece.
3. enterprise income tax handles:
" deal with about the enterprise the announcement of problem of processing of capital income tax " (country 2008 〕 of tax case 〔 828) the 2nd regulation, the enterprise is used at the asset of worker award or welfare, because capital ownership is belonged to,do not belong to interior to deal with asset, should inspect by the regulation determine income with the sale.
Accordingly, the product is bought to be used at collective welfare outside the enterprise, product droit and control advantageous position already all gave employee from company move, income tax should be inspected with the sale, plan enter should specified amount of pay taxes income.
Brief summary: The product is bought to be used at collective welfare outside, the inaccuracy on the accountant recognizes income, cost plan enters the evenhanded value according to this commodity and photograph custom duty cost cost; Value added tax does not need to inspect be the same as sale plan to raise output tax, but if outside buy the product that is used at collective welfare to already was touched deduct input tax, need already will touch the input tax that deduct to turn piece; Enterprise income tax should be inspected affirm income with the sale, affirm at the same time inspect sell cost together. Accordingly, duty can have difference, enterprise income tax collects capture calculating Qing Dynasty to need to adjust.
Sweet clew: Extend welfare gives this enterprise the worker, the amount that should acquire welfare of blame money sex by the worker merges into extend that month of worker individual " pay wage gains " computation withholds individual income tax.
