Introduction: Leave one's post how does the defray of penalty due to breach of contract do accountant processing? Everybody knows penalty due to breach of contract should plan enter the defray outside doing business to undertake business accounting, but everybody or need undertake concrete analysis according to actual condition.
Answer: The company pays penalty due to breach of contract to answer plan in the defray outside the business that joins a company.
Accountant cent collection is:
Borrow: ? С of small hut?
Borrow: ? Does write Chan?
The tax law of the defray outside doing business sets:
1, all sorts of assistance disbursement must not be deducted before duty.
2, the fine that pays because of lawbreaking, administrative regulations, fine for delaying payment must not be deducted before duty.
3, the penalty due to breach of contract that taxpayer pays according to economic contract provision (include a bank to punish breath) , amerce and legal cost can be deducted before duty.
4, taxpayer is direct to suffer those who give a person to donate before allowing tax, deduct.
Collection penalty due to breach of contract how Zhang Wu processing?
Answer: Set the penalty due to breach of contract of collection by the contract, should enter the income outside doing business, plan impose enterprise income tax.
1, penalty due to breach of contract is to point to the agreement according to party or law sets directly, of break a contact of one party party, the money that should pay to another, the content of the mark of penalty due to breach of contract is money, but party also can agree the content of the mark of penalty due to breach of contract is the other property beyond money, penalty due to breach of contract is had assure the effect that debt fulfills, have support of the people of castigatory break a contact to amend the result that suffers lose without party of fault one party again, because this some country regards a contract as one of measure that assure his, some countries shoulder his way as the responsibility of breach of contract.
2, concern a provision according to active appreciation tax law, taxpayer is in the penalty due to breach of contract that did not sell goods to perhaps offer the collection below the treatment, circumstance that repairs service of make repairs and supply replacements, do not belong to the levy limits of value added tax, do not collect basis of value added tax " bill government measure " regulation, in did not produce goods of purchase and sale, offer or accept service and the case that pursue other management activity to fall, did not fulfil a contract because of the other side and cause the penalty due to breach of contract of collection of break a contact, not be management activity, do not belong to the range that opens bill accordingly, the penalty due to breach of contract of your collection does not make sales revenue processing, also cannot open value added tax at the same time special bill.
