Doubt
Is processing problem deducted before the enterprise buys imprest card duty? See 2018 income tax of Tianjin duty Wu collect capture interview answer!
Answer
Buy to the enterprise, charge a cost imprest card, answer to be deducted before the duty when business happens actually. According to buy or charge a cost, extend and use wait for different situation to undertake Wu of the following duty handles:
It is be being bought or fill value link, imprest card should undertake administrative as the asset of the enterprise, the relevant defray that when buy or charging a cost, happens must not be deducted before duty;
2 it is to be in extend link, by evidence of department of relevant inside and outside, the proof advances card fee already produced move, undertake classify according to using utility, before according to tax law the regulation has duty, deduct (be like: Extend of the worker can serve as salary, welfare funds, before entertaining cost what be used at intercourse dinner party to have duty as business, deduct) ;
3 it is the imprest card that this enterprise interior uses, when relevant defray happens actually, deduct before duty by relevant proof.
Remind
A lot of accountant also asks imprest card how the issue that Zhang Wu handles, the reply consults for everybody as follows:
It is buying or fill value link:
Borrow: Imprest Zhang money is other perhaps and receivable the paragraph 2000 yuan
Borrow: Bank deposit or cash on hand 2000 yuan
2 it is to be in extend link:
Borrow: Deal with worker firewood to propose a toast (wages material benefits) or overhead expenses (entertainment cost) wait for 2000 yuan
Borrow: Imprest Zhang money is other perhaps and receivable the paragraph 2000 yuan
3 it is the imprest card that this enterprise interior uses:
Borrow: Fixed assets (office appliance) or overhead expenses (office is expended) wait for 2000 yuan
Borrow: Imprest Zhang money is other perhaps and receivable the paragraph 2000 yuan
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