Although the current enterprise income tax law and its implementing regulations do not clearly define and explain the deduction basis of related expenses, according to the Opinions of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Strengthening Enterprise Income Tax Management (Guo Shui Fa [2005] No.50), "expenses that cannot provide true, legal and valid credentials shall not be deducted before tax."
Then, on the basis of the real occurrence of economic business, what kind of credentials should be obtained to be true, legal and effective? Can it be used as the basis for pre-tax deduction of enterprise income tax?
Here from the following aspects to understand the types of economic business often involved in accounting practice.
I. External expenditure business involving turnover tax
Turnover tax includes value-added tax, consumption tax, business tax and customs duties. The economic business involved in turnover tax includes: selling goods, providing labor services, transferring intangible assets, selling real estate and importing goods.
According to the Law on the Administration of Tax Collection: "Units and individuals should issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or accepting labor services and engaging in other business activities".
The "Measures for the Administration of Invoices" further stipulates: "All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, accepting labor services and engaging in other business activities."
To sum up, we can understand that the relevant expenses incurred by an enterprise in its business activities, if they belong to the taxable items of the payee's turnover tax, should obtain the invoices issued by the payee in accordance with the specified requirements as legal documents for pre-tax deduction of enterprise income tax.
In practical work, some businesses have special provisions on the acquisition, use and deduction of invoices. More common businesses, such as:
1. If the payer needs to issue invoices to the payee, it includes: when an enterprise purchases primary agricultural products from agricultural production units and individuals, it shall issue "agricultural product purchase invoices" or "grain purchase invoices"; Waste recycling units should issue "waste recycling invoices" when purchasing waste materials; Wait a minute.
General VAT taxpayers can issue "agricultural product purchase invoices", but qualified business tax taxpayers can also apply to the local IRS for purchasing and issuing "agricultural product purchase invoices", such as restaurants and resort hotels established in towns and scenic spots.
2. Where there are special requirements on the form of payment, including: for the business of paying commission, according to the provisions of document No.29 of Caishui [2009], except for paying commission to individuals, the commission paid by enterprises in cash and other non-transfer forms shall not be deducted before tax. In other words, if it is not transfer payment, even if the business is true and the invoice of the intermediary service agency is obtained, it cannot be deducted before tax.
3. Special provisions of the real estate industry on bills. The Measures for Handling Income Tax of Real Estate Development Enterprises (Guo Shui Fa [2009] No.31) has special provisions on expenditure bills. Article 34 of the law stipulates: "When an enterprise settles taxable costs, it shall obtain actual expenditures, but legal bills shall not be included in taxable costs. When obtaining legal bills, it is included in the taxable cost according to regulations. " Paragraph (1) of Article 32: "If the final accounts of outsourced projects are not completed and full invoices are obtained, the insufficient invoice amount may be accrued on the premise of sufficient supporting information, but the maximum amount shall not exceed 10% of the contract amount".
4. How to deduct the expenses that are difficult to obtain invoices? In business operation, the business did happen, but the invoice could not be obtained. Can I deduct it before tax? There is no clear stipulation in the tax law, which is also one of the focuses of disputes between the tax collector and the tax collector. In this regard, the tax authorities in some places have adopted more relaxed policies, such as Article 17 of the Measures for the Administration of Income Tax Collection of Catering Enterprises in Hebei Province (No.[20 10]3 1):
"Taxpayers to buy all kinds of fruits, vegetables, edible fungi and fresh eggs without legal bills, should be deducted with real and effective vouchers. A true and valid voucher must meet the following conditions:
(a) the purchase order issued by the purchaser of the unit, which shall record the name, quantity, unit price, amount, time and place of the purchase and the signatures of the purchaser and supplier;
(two) the acceptance certificate issued by the person in charge of the procurement and supply department of the unit and the stock keeper;
(three) the signature certificate issued by the manager of the catering department of this unit. "
It should also be noted that although the "Measures for the Administration of Invoices" stipulates that invoices should be overprinted with the national unified invoice producer seal. However, at present, there are a large number of so-called "unified invoice producer seals" that are not overprinted.
"Professional Invoice" is still regarded as a legal and valid bill. Such as common train tickets, plane tickets, consignment notes, bank fee receipts, postal express receipts and so on.
Two. External expenditure business not involving turnover tax
Among the external expenditures of enterprises, there are many that do not involve turnover tax, generally as follows:
1. Taxes refer to all kinds of taxes paid by enterprises to the tax authorities in accordance with the provisions of the tax law, and the taxes deducted from the enterprise income tax before tax, excluding the value-added tax paid by general taxpayers of value-added tax, taxes withheld and remitted, and tax late fees; All taxes and fees paid by enterprises must be paid with tax payment vouchers, and not only with bank payment vouchers as the basis for deduction.
2. Administrative fees, fines, donations and resource use (compensation) fees paid to government management departments. The above expenses incurred by the enterprise shall obtain corresponding financial bills.
According to the Measures for the Administration of Financial Bills in Sichuan Province (2006), there are four main types of general financial bills:
Sichuan provincial government non-tax revenue general payment book, Sichuan provincial government non-tax revenue general bill, Sichuan provincial government non-tax revenue general bill and Sichuan provincial non-operating settlement unified receipt are all stamped with Sichuan provincial financial bill producer seal.
In addition, there is a kind of "special bill" for financial bills, which is set up, printed and used by the collecting unit according to regulations, such as bills confiscated (note: fines paid by administrative punishment and losses of confiscated property, such as sewage fines and land transfer fees confiscated, cannot be deducted before tax).
3. Expenses incurred by institutions or other non-profit organizations, such as medical expenses, education expenses, quarantine inspection fees, litigation mediation fees, agency fees (trademarks/patents), donations to non-profit organizations, etc.
4. Inter-enterprise non-operating expenses. For example: deposit, deposit, liquidated damages, compensation, etc. (hereinafter referred to as "liquidated damages") confiscated due to non-performance or incomplete performance of the contract; Non-contractual liability losses, such as tort compensation. The above fees shall be obtained from the "unified bill for non-operating settlement" issued by the payee. (Note: According to the article "Chuan Cai Fei (2009) No.4", an enterprise can apply for the purchase of "unified non-operating settlement bill", or it can go to the local financial bill management department to fill in the "unified non-operating settlement bill" and affix the financial seal of the user. )
Of course, not all default expenses are non-operating expenses. According to the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax and the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax, the sales (turnover) extra-price expenses include
So, which default expenses are non-operating expenses? The author believes that it can be understood from the following aspects:
First, the expenditure for breach of contract due to the termination of non-performance contract belongs to non-operating expenditure. For example, in case of loss contract, in order to reduce losses, the enterprise may choose to pay liquidated damages, or terminate the contract by giving up the deposit and deposit.
Second, in order to obtain benefits other than contractual benefits, the breach of contract expenses incurred by the enterprise in early termination of the contract being performed belong to non-operating expenses. For example, when the lessor thinks that the sale of the house can obtain greater benefits, the default expenses incurred in order to terminate the house lease contract being performed.
If an enterprise purchases goods, accepts labor services, transfers intangible assets, real estate, or borrows money, and fails to fully perform or delays the performance of its contractual obligations, it shall obtain an invoice for liquidated damages directly related to the contract object.
There are new regulations on pre-tax deduction of trade union funds.
Recently, State Taxation Administration of The People's Republic of China's "Announcement on Pre-tax Deduction Credentials for Tax Authorities to Collect Trade Union Funds" (State Taxation Administration of The People's Republic of China Announcement No.30 +0 1, hereinafter referred to as "Announcement No.30") stipulates that starting from 20 10 1, enterprises will be the collection credentials issued by the tax authorities in areas where the tax authorities entrust to collect trade union funds because.
20 10 1 1.9, State Taxation Administration of The People's Republic of China issued the "Announcement on Pre-tax Deduction Credentials for Trade Union Funds" (State Taxation Administration of The People's Republic of China Announcement No.20 10 No.24), which stipulates that from July 201kloc-0/year, This is of great significance to improve the scope of pre-tax deduction vouchers and facilitate taxpayers to carry out enterprise cost accounting. At present, in addition to the special receipts for trade union funds provided by the entrusting department, the receipts issued by the tax authorities for OEM funds are mainly transfer tax payment vouchers and cash tax payment vouchers. In other words, enterprises can also deduct the amount of trade union funds indicated on transfer tax payment vouchers and cash tax payment vouchers in the future; If the trade union funds paid by 20 10 are not deducted before tax due to these two types of tax payment certificates, taxpayers can adjust the tax payable within the scope of legal standards; Therefore, people who pay more taxes can apply for tax refund or deduct the next tax payable.
The pre-tax deduction of trade union funds must meet the statutory deduction standards in addition to the statutory deduction vouchers. Article 41 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the part of the funds allocated by enterprises to trade unions that does not exceed 2% of the total wages and salaries can be deducted. The enterprise income tax law implements a factual deduction system for wages and salaries, that is, the trade union funds that are allowed to be deducted before tax must be the actual part of the enterprise, and the trade union funds that have been accrued but not actually incurred during the tax year shall not be deducted before tax. If the actual amount of trade union funds in an enterprise is inconsistent with the book accrual and the deduction limit, the trade union funds allowed to be deducted before tax shall be determined according to the principle of "low is not high", and the taxable income shall be increased for the part whose book accrual exceeds the deduction limit. Therefore, trade union funds paid in excess of the prescribed standards may not be deducted before tax, even if legal deduction vouchers are obtained.
It should be noted that the trade union funds paid by individual industrial and commercial households can also be deducted according to the facts within the prescribed standards. The Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Relevant Issues Concerning the Adjustment of Pre-income Tax Deduction Standards for Individual Industrial and Commercial Households, Sole proprietorship enterprises and Taiwan-funded enterprises (Caishui [2008] No.65) stipulates that the trade union funds allocated by individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises shall be deducted according to the standard of 2% of the total wages and salaries. Therefore, the trade union funds paid by individual industrial and commercial households can be deducted before their personal income tax according to law as long as they have obtained legal deduction credentials and are within the prescribed standards.