Home >

Take Inventory Of Pre Tax Deductions Without Invoices Or Deductible Items.

2014/2/12 19:36:00 31

Deduction Before Tax Invoices Deductible Items

the People's Republic of China enterprise income tax law does not stipulate that the income tax deduction items must be formally invoiced.

Some items can still be deducted without invoices.

The following are listed below:

strong > 1, a href= "//www.sjfzxm.com/news/index_cj.asp" > strong > wages and salaries /a > /p >

taxpayers should formulate a standardized salary and salary system, define the scope of wages and salaries and correctly collect them.

The "reasonable wages and salaries" as referred to in the thirty-fourth section of the regulations on the implementation of the enterprise income tax law refers to the actual wages and salaries paid to the employees according to the wage and salary system formulated by the shareholders' meeting, the board of directors, the remuneration committee or the relevant management organizations.

wages and salaries < a href= "//www.sjfzxm.com/news/index_cj.asp" > deduction based on < /a > mainly include: (1) standardized wage and salary system; (2) payroll; (3) payment of social security; (4) personal tax details; (5) labor contract.

strong > two, social security expenses, trade union funds /p >

the basic social insurance premium and housing accumulation fund paid by the enterprises in accordance with the scope and standards stipulated by the competent departments of the State Council or the provincial people's governments for workers, such as basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums and maternity insurance premiums, shall be deducted.

The supplementary pension insurance premium and supplementary medical insurance premium paid by an enterprise for investors or employees shall be deducted within the scope and standards stipulated by the competent department of Finance and taxation under the State Council.

The trade union funds appropriated by enterprises shall not be more than 2% of the gross salary.

the deductions for social security expenses and trade union funds are as follows: (1) social security payment vouchers; (2) special receipts for trade union funds income; (3) the evidence of labor union funds issued by the Inland Revenue Department.

three, a href= "//www.sjfzxm.com/news/index_cj.asp" > strong > employee welfare cost /a > /p >

the enterprise income tax law stipulates that the expenses of staff and workers' welfare expenses that do not exceed 14% of the gross salary will be deducted.

in actual work, the welfare cost paid by enterprises in cash, such as the payment of workers' subsidies (such as the only child allowance), relief fees, settling expenses, funeral expenses, pensions, visiting relatives fees, and living allowance for workers, is not required by the standard.

What we need to remind is that we should get legal invoices to purchase physical assets belonging to the range of employee benefits.

four, property loss /p >

property loss refers to the loss of assets, inventory, loss, loss, loss of property, loss of bad debts, natural disasters, and other losses caused by an enterprise in its production and operation activities, such as loss of inventory, loss of stock, mildew and cash theft.

September 23, 2012, the State Council issued the decision on the Sixth Batch of cancellation and adjustment of administrative examination and approval items, abolished and adjusted a total of 314 items of administrative examination and approval, and the examination and approval of the enterprise's deduction of property losses before paying the income tax was included.

That is to say, enterprises do not need to report to the Inland Revenue Department for examination and approval when they deal with the relevant treatment before deduction of property losses.

five, fines, breach of contract /p >

the taxpayer's penalty for breach of the economic contract (including bank penalty), the fine and the legal costs can be deducted.

The deduction is based on: (1) court judgment or conciliation statement; (2) the ruling of the arbitration agency; (3) the agreement signed by the two sides for the provision of taxable goods or taxable services; (4) the indemnity agreement signed between the two parties; (5) the invoice or receipt issued by the recipient.

it needs to be reminded that taxpayers' production and operation are in violation of national laws, regulations and regulations, and fines imposed by relevant departments and losses of confiscated property shall not be deducted.

six, depreciation of fixed assets

(1) the recipient shall receive the gift of the immovable property into the current taxable income.

The sixth provision of the enterprise income tax law stipulates that the income earned by enterprises from various sources in monetary and non monetary means includes income from donations.

The twenty-first provision of the regulations on the implementation of the enterprise income tax law stipulates that the acceptance of donated income by the sixth item and eighth item of the enterprise income tax law refers to the monetary assets and non monetary assets that enterprises receive from other enterprises, organizations or individuals without compensation.

Accept the donation income and confirm the realization of the income according to the date of the actual receipt of the donated assets.

On the confirmation of the taxable price, the enterprise accepts the donated non monetary assets, and recognizes the income according to the fair value of the assets donated at the time of donation, and incorporates them into the taxable income of the current period, and calculates depreciation according to the provisions.

P > (2) the fixed assets, which have reached the intended use state but have not yet completed the final accounts, should determine their cost according to the estimated value and take up depreciation. After the final accounts are completed, the original value should be adjusted according to the actual cost, but the original depreciation amount should not be adjusted.

(3) fixed assets that have not been completed and settled but have been put into operation shall be depreciated according to the provisional valuation value;

(4) the fixed assets of inventory surplus are based on the full value of the replacement assets of the same fixed assets.

(5) the fixed assets that are invested in the investment are based on the fair value of the assets and the related taxes and fees paid.

seven, the labor cost paid to overseas enterprises is less than /strong > /p >

all the labor related activities occur outside the country, so there is no need to pay business tax and enterprise income tax in China. Therefore, no formal invoice is required.

The enterprise can rely on the bills issued by overseas enterprises, and the foreign exchange certificates and contracts provided by the foreign exchange administration for pre tax deduction.

eight, travel expense reimbursement list is also more commonly used as a reimbursement voucher.

except for invoices, such as travel expenses and accommodation fees such as vehicles, aircraft, travel allowance, meal allowance and mileage allowance, etc., it is calculated according to a certain quota standard by the travelling personnel, as long as the real occurrence and compliance is lawful, and can be used as a certificate of expenditure.

nine, "air pport electronic ticket itinerary" as payment voucher or reimbursement voucher for passengers to purchase electronic tickets.

Itinerary is included in the invoice management of the tax department, and is supervised by the State Administration of taxation. However, the invoice is not overprinted.

ten, and the financial receipt is a legal document with a relatively large amount of usage outside the invoice. is supervised by the financial department for use by administrative institutions and collecting fees on behalf of the charging units.