Business entertains cost to exceed mark to deduct is the problem that every enterprise can face, also be income tax is collected when calculating, involve adjust most cost cost item. To its the portion that cannot recoup before duty increases directly should specified amount of pay taxes income, also increased the revenue burden of the enterprise directly. Accordingly, the train that receives fee to business is raised, should cause company finance affairs to take seriously of personnel highly, especially a few defray related to food expenses, how to distinguish appear particularly important. In routine, should notice the substance that anatomize economy business produces, the content that avoids to will not belong to business to receive fee includes business to entertain cost business accounting.
But on the range that receives fee in business, it is accounting system or tax law did not give finance affairs to be limitted well and truly no matter. The finance affairs that faces a few business to receive fee and duty Wu handle an issue, very much financial personnel however not know what to do. How that should hold after all, is ability deducted before duty quite?
One, the management that before doing good professional work to treat the tax of cost, deducts.(one) the enough significant evidence that should provide proof authenticity quite or data, proof data is specific the testimony that includes account of bill of the bill, check that is cancelled, receipt, sale, accountant, taxpayer or other side. Be like: Purpose of time of cost amount, charge happening, place, business, enterprise and the business relation between person be entertainmented are waited a moment.
(2) the requirement that before must according with duty, deducts and principle:
The business of business spending receives fee must be to be mixed normally must and want number reasonable; Expenses of business entertainment expenses wants with as direct as management activity " relevant " ; Must enough significant evidence proves its dependency;
2, had held border of two experience duty.(one) the border of mixture defray of company management action and individual behavior holds.
Mixture defray is to point to: Because seek profits,reach the cost that individual reason place produces, these defray part of one's job are entertained for commerce reach an individual to consume a share, undertake deduction according to respective and applicable regulation. In addition, the mixture sex defray of certain and specific type (if the individual likes ／ to go vacationing housing) wait for charge, use special provision even correctly, enjoy taxation privilege, make this kind of charge is achieved all or deduct before partial duty.
(2) the border of normality, necessity and amount rationality holds.
Regular fare is to point to what happen normally in acquiring some income activity; This charge is general, the charge that can admit. Essential charge is to point to the activity that acquires earning to taxpayer for, it is proper with helpful charge. Below most circumstance, law apt accepts taxpayer to defray, managing the judgement of the necessity that go up. Amount rationality is to show a charge wants to be able to deduct, have rationality on the amount even, and fair market value is among them very main factor.
3, the strict government that makes good charge and accurate classification.(one) of poor travelling expenses and cost of intercourse dinner party differentiate
Face business personnel to be away on official business a large number of bill that submit an expense account: Be away on official business a few days short, food bill has had thousands of yuan however, still have big shopping bill, so big eat fee, shopping defray, should financial personnel manage like where?
1, Zhang Wu processing:
Pay items actually what financial personnel distinguishs cost above all, namely what are these charge the normal eat of personnel bussiness trip expends defray, what is the defray of entertainment client, what is the defray that buys gift for the client. Usually, enterprise to be away on official business the eat of personnel expends defray is certain level. Next, according to the cost that has divided, will belong to an individual to differ brigade eat to expend defray plan to enter " overhead expenses normally -- the course such as " of poor travelling expenses, the eat fee that will receive a client and give a client gift plan enters " sale charge -- the course such as " of business entertainment expenses.
2, duty Wu processing:
(1) value added tax: Employee is away on official business taking plane bank note, tall iron ticket, mobile phone ticket and hotel food bill cannot deduct tax of income of value added tax with touching, but if accommodation cost obtains value added tax special bill, it is to be able to touch those who deduct income tax.
(2) enterprise income tax:
Plan the defray of the travelling expenses that enter difference, belong to regular management pay, can deduct in the sum before duty. But if the tax authority needs to offer those who prove material, need to provide proof data. The proof material of poor travelling expenses should include: Full name of personnel bussiness trip, place, time, task, pay a proof to wait.
Plan the share that receives fee into business, need according to " law of enterprise income tax " the pay taxes with custom-built and corresponding compasses adjusts processing.
" law of enterprise income tax of People's Republic of China carries out byelaw " the 43rd regulation: "The business that runs an activity of enterprise happening to concern with production receives cost pay, lay the specified number by issue as before 60% deduct, but highest must not sell in those days more than (do business) the 5 ‰ " of income.
(2) what conference cost and business receive fee is divisional
A few enterprises especially a few large companies, set in countrywide each district handle affairs orgnaization or molecular firm, work next to master each district circumstance and deploy in time, can fixed or nonsked in company headquarters to sit a meeting. Do each handle affairs the accommodation cost during are orgnaization or the staff that assign subsidiary attending a meeting, food expenses, conference cost if where manages,answer?
In real work, some enterprises are convenient save trouble or the company does not have large auditoria, and hire is omnibus hotel, namely accommodation, repast, conference all is in a hotel, conference end is united by the hotel open the conference to expend bill; Some enterprises have his auditoria, attend a meeting to undertake in this enterprise, the accommodation of personnel attending the meeting and food expenses are assumed by guesthouse or assume respectively by guesthouse and restaurant, the conference ends, guesthouse opens accommodation to expend bill, restaurant opens eat to expend bill; Also repast of accommodation of the assembly room of some enterprises, worker, worker divides different spot, obtain conference cost, accommodation cost, eat to expend bill respectively.
1, Zhang Wu processing:
Be opposite according to industry standard the requirement of " of principle of form of overweight of essence of " of accountant information quality, no matter whether the enterprise obtains bill, of bill open content to whether be conference cost, the defray that if be expended with this conference,concerns only, all should press its charge essence, as " overhead expenses -- conference cost " or " sale charge -- the conference expends " business accounting.
2, duty Wu processing:
Enterprise income tax: Before for the conference that manage and produces cost allows tax, the enterprise is deducted. But need to offer relevant proof document.
" proof government measure deducts before duty of enterprise income tax " the 28th file set announcement of total bureau of national tax Wu 2018:
The 5th enterprise produces defray, the proof is deducted before should obtaining duty, regard computational enterprise income tax as the basis that relevant pay should deduct when specified amount of pay taxes income.
The 7th enterprise should will with the data related the proof is deducted before duty, include basis of contract agreement, defray, pay the keep for future reference such as the proof, the authenticity of the proof is deducted in order to confirm before duty.
The proof data of poor travelling expenses includes: Full name of personnel bussiness trip, place, time, task, pay a proof to wait.
Conference cost proves the data includes: Conference time, place, attend level of personnel, content, purpose, fare, pay a proof to wait. Those who need an attention is in omnibus hotel to sit a meeting, best requirement hotel opens content to expend the bill of " for " conference, by relevant proof can duty front row is raised, if open " food expenses, accommodation to expend " respectively, because be put in difference of duty look forward to, before cannot expending duty by the conference, deduct, especially food expenses, should serve as entertainment cost, undertake by tax law pay taxes attune is added.
(3) what business publicizes cost and business to receive fee is divisional
To publicize the product of this enterprise, order be like,make the advertisement unlined upper garment, little gift that prints propagandist language. Ordering goods meeting or commodity are on sale the client can be given as gift free after the end. Is such cost that produce to serve as business to publicize cost business accounting or business to entertain cost business accounting?
Cost of business conduct propaganda is the expense that the enterprise begins business propaganda place to pay, basically be to point to the advertisement sex defray that did not pass media, include what the industry provides to imprint the present that has company symbol, souvenir;
1, Zhang Wu processing: From the point of afore-mentioned definitions that publicize cost to business, the gift of the client that the enterprise gives should expend processing as business conduct propaganda. Borrow write down " cost of sales -- " of cost of business conduct propaganda is borrowed mark relevant property kind course.
2, duty Wu processing
Value added tax: The gift that should give free the client is inspected sell processing together, pay value added tax.
Enterprise income tax: Should regard business as to publicize cost to handle this charge. " law of enterprise income tax carries out byelaw " regulation: The accords with a condition advertisement cost that each tax year produces the 44th business and business publicize cost, outside be in charge of a branch to have a regulation additionally except Wu of finance of the State Council, duty, do not sell in those days more than (do business) income the part of 15 ％ , allow is deducted; Exceed a share, after allow is in, tax year carry forward is deducted.
(4) what worker welfare funds and business receive fee is divisional
The company does not have his dining room, to solve lunch problem of the worker, dining-room of unified You Mou offers food, consolidate close an account by the company, the eat that the dining-room when settle accounts opens expends bill, if where manages,expend bill to obtaining food?
1, Zhang Wu processing
This charge attributes the indirect and artificial cost that produces in produce a product or offerring service activity, it is the enterprise gives other and relevant pay to obtain the service that the worker provides, it is the one part of labour cost. Should deal with worker firewood to propose a toast as " -- business accounting of " of worker welfare funds, and cannot entertain cost business accounting as business. In Zhang Wu processing, answer to make clear the lunch cost that is a worker inside summary column, at the same time the worker full name of eat of put up with reachs day of number and standard to be stated in detail, it is in order to avoid when duty Wu check, be maintained to be the defray of entertainment property.
2, duty Wu processing
Enterprise income tax: The worker lunch of the section of worker welfare funds that to Zhang Wu processing the above-listed joins is expended, tax law is approved, when the scale that does not exceed tax provision, before allowing tax, deduct.
" law of enterprise income tax of People's Republic of China carries out byelaw " (the State Council makes 2007 the 512nd) regulation: "The defray of worker welfare funds of the 40th enterprise happening, do not exceed pay pay amount the part of 14 ％ , allow is deducted. Allow is deducted..
" the announcement that total bureau of national tax Wu deducts a problem about business pay pay and worker welfare funds " (country duty cases [2009]3 date) regulation: " executive byelaw " the company worker welfare funds of the 40th regulation, include the following content:
(one) the enterprise that has not execute depart to handle social function, the equipment that welfare department place produces, establishment and personnel fee are set inside its, fee of accumulation fund of insurance premium of the pay pay of the facility that includes bathroom of worker dining room, worker, tonsorial room, clinic, child-care centre, sanatorium to wait for collective welfare department, establishment and maintenance expenses and welfare department clerk, society, housing, service.
(2) each allowance that extends for the place such as worker hygiene, life, housing, traffic and welfare of blame money sex, cure of the charge of go to a doctor of on business other place that includes an enterprise to extend to the worker, not real practise medicine plans as a whole charge of company worker medical treatment, worker makes offerings to sunstroke prevention of allowance of medical treatment of directly-related members of one's family -parents, heating cost allowance, worker drops in temperature liaison man of allowance of funds of dining room of allowance of difficulty of cost, worker, relief cost, worker, worker.
(3) the other worker welfare funds that happens according to other provision, include mortuary allowance cost of cost, comfort and compensate a bereaved family, settle down cost, visit one's family false travelling expenses.
Master good above when, personnel of company finance affairs won't see in day-to-day work eat expends bill to entertain cost to handle as business, in had done when charge happening at ordinary times differentiate correctly and record, the cost items of expenditure with different classify looks. Reduce company business to receive the Zhang face amount of cost thereby, reduce pay taxes of enterprise income tax to adjust amount, it is an enterprise thereby managing duty is lost.
Financial work is mixed besides necessary patience attentive
The most important is duty is made clear, flow clarity
Manual of approximately perfect company financial flow (complete set post)
Set limit to 500, arrive to be gotten first first!
Ten million remembers transmit and the friends that collect
The article already debutted to achieve protection formerly
↓ ↓ ↓
