Business entertainment expenses incurred during the preparation period do not belong to the category of organization expenses, but are recorded as "management expenses-business entertainment expenses" when incurred. If it exceeds the proportion stipulated in the tax law, income tax will be paid.

The same is true for advertising expenses, which are not in the category of organization expenses, and are directly included in "sales expenses-advertising expenses" when they occur.

The start-up expenses incurred during the preparation period include staff salaries, office expenses, training fees, travel expenses, printing fees, registration fees, attorney fees, meals, agency fees and other expenses related to the start-up expenses, as well as borrowing costs that are not included in the cost of fixed assets.

2. How to record the paid rent?

The new standard cancels the accrued expenses and prepaid expenses. As long as it is in the current year, it is directly included in the current profit and loss. Those less than years (3 years) need not be included in the long-term deferred expenses. Because the tax law stipulates that long-term prepaid expenses should be shared for not less than 3 years.

Expenses that need to be apportioned on a monthly basis are included in the "advance payment" when incurred, and other payables are generally borrowed by others.

Debit: Prepayment-Rent

Loans: bank deposits

Allocate time

Borrow: overhead-rent

Loan: advance payment-rent

3. The tax law stipulates not less than 3 years, depending on the actual situation. You don't have to agree to the "total lease term", because if the lease term is long (5 years or 10 years), it may be renovated once every 3 years or so.

4. Intangible assets can be included, and the amortization period shall be subject to the benefit period, or not less than 10 year (as stipulated by the tax law).

5. The salaries of the employees of China Merchants Department should be included in the sales expenses. "Other business costs" match "other business income", and these people's wages will not generate other business income.

6. You can't do that. Tax law and accounting standards are consistent in recognizing income. When the payment is received and the business has actually occurred, the sales income and tax payment should be confirmed, so this 600,000 yuan should be directly included in the main business income.

Debit: Bank 600,000.

Loan: the main business income is 600,000 yuan.

At the same time, business tax and additional tax are accrued.

7. Rent amortization does not need correspondence and matching like product sales. Rent amortization should be recorded on time. As for the month when there is no income, it is "making ends meet" and it is a loss. It goes without saying that losses are good for enterprises to pay income tax.