question 1: does the enterprise need to pay enterprise income tax after receiving the VAT tax allowance refunded by the tax authorities?

Answer:

For an enterprise, the value-added tax allowance is actually an asset of the enterprise, which is the value-added tax paid by the enterprise in advance, and can be deducted from the output tax in the later period to reduce the value-added tax.

At present, enterprises receive the VAT tax allowance refunded by the tax authorities, which is the same as the nature of enterprises recovering external debts, such as accounts receivable, prepayments and other receivables.

Who has ever seen the need to pay enterprise income tax when the creditor's rights are recovered except the creditor's rights with bad debts written off?

therefore, the enterprise does not need to pay enterprise income tax when it receives the VAT credit refunded by the tax authorities.

question 2: is it necessary to pay enterprise income tax for the part of vat added and deducted?

Answer:

If the VAT is added and deducted, the conditions are met, and the VAT input tax can be deducted by a part (11% or 15%) in proportion.

this policy is a special policy given by the state to some industries. It is not universal and not everyone can enjoy it.

natural taxpayers can pay less tax because of the tax deduction.

for the underpaid value-added tax, the state has not designated a special purpose, of course, it is the profit of the enterprise.

according to the regulations, all the "benefits" given by the state that are not earmarked are subject to enterprise income tax.

question 3: how to deal with the situation of individual tax?

Wang was promoted in 2121, but his salary has not been determined. His actual monthly income is 8,111 yuan (old salary), of which 1,111 yuan can be filled into the pre-tax deduction. In October 2121, the salary was set at 8,511 yuan per month (new salary), and there was no tax-free car subsidy of 1,111 yuan, and the implementation time was in October 2121. So is Wang equal to underreporting the income of 1111 yuan per month in 2121? I would like to ask how to file tax returns in October 2121 in this situation. Should I start to correct the declaration in October 2121 or let it be settled in March 2121?

Answer:

Article 2 of the Notice of State Taxation Administration of The People's Republic of China on Policies Concerning Individual Income Tax (Guo Shui Fa No.199958 of April 9, 1999) stipulates that individual income tax shall be levied according to the items of "wages and salaries" after deducting a certain standard of official expenses for the official car and communication subsidy income obtained by individuals due to the reform of the official car and communication system. If it is paid on a monthly basis, individual income tax will be levied on the income from "wages and salaries" in the current month; If it is not paid on a monthly basis, it will be decomposed into the month it belongs to and will be taxed after being merged with the income from "wages and salaries" in that month.

the deduction standard of official expenses shall be investigated and calculated by the provincial local taxation bureau according to the actual occurrence of taxpayers' official transportation and communication expenses, determined after being approved by the provincial people's government, and reported to State Taxation Administration of The People's Republic of China for the record. For example, Article 1 of the Notice of Hebei Local Taxation Bureau on Several Business Issues of Personal Income Tax (No.46 [2119] of Hebei Local Taxation Bureau on February 9, 2119) stipulates that the transportation subsidies (including reimbursement and cash) issued by various units to individual employees shall be subject to personal income tax according to 31% of the total transportation subsidies as personal income.

according to the above regulations, we should first analyze whether the car subsidy of 1,111 yuan obtained by Wang in 2121 can be tax-free, and specifically check the local regulations. At present, most provinces, municipalities and cities under separate state planning have introduced the amount standard of pre-tax deduction of vehicle subsidies and communication subsidies, but there are also very few places that have not yet introduced the standard.

if the car subsidy obtained by Wang meets the tax exemption requirements, of course, there is no need to change it. After the new wage income standard is implemented in 2121, it can be declared according to the new standard.

if the car allowance obtained by Wang in 2121 does not meet the tax exemption standard, or if the tax exemption standard is met but the pre-tax deduction amount exceeds the standard, in principle, it belongs to the withholding agent's error in calculating the withholding amount, and the individual should declare it himself. Self-declaration includes monthly declaration and annual settlement. In practice, most of these cases are settled by settlement.

question 4: what is the tax rate of fruit sales invoices issued by ordinary taxpayers?

Answer:

1. If you are an agricultural producer, you are exempt from value-added tax for selling fruits produced and sold by yourself.

2. If it is sold after purchase, the general taxpayer sells fresh fruits at a tax rate of 9% (agricultural products are at a low tax rate); If it is sold after deep processing, the tax rate is 13%, such as canned fruit.

Of course, ordinary taxpayers who buy fruits for sale can deduct the input tax according to regulations.

question 5: the new company has just started, and the engineering materials used to build the production line are in short supply. Do you need to consider transferring out the original VAT input tax?

Answer:

For the engineering materials in shortage, it is necessary to find out the reason of shortage first.

article 27 of annex 1 of caishui (2116) No.36 shall not be deducted from the output tax:

(1) purchased goods, processing and repairing services, services, intangible assets and real estate used for simple tax calculation items, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects.

the taxpayer's social consumption belongs to personal consumption.

(2) abnormal loss of purchased goods, and related processing, repair and repair services and transportation services.

(3) purchased goods (excluding fixed assets), processing, repair and replacement services and transportation services consumed by products in process and finished products with abnormal losses.

(4) Abnormal loss of real estate, and purchased goods, design services and construction services consumed by the real estate.

(5) The purchased goods, design services and construction services consumed by the real estate construction in progress with abnormal losses.

taxpayers' new construction, reconstruction, expansion, repair and decoration of real estate are all real estate projects under construction.

(6) purchased passenger transportation services, loan services, catering services, residents' daily services and entertainment services.

(7) Other circumstances stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.

the goods mentioned in items (4) and (5) of this article refer to the materials and equipment that constitute the real estate entity, including building decoration materials and water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire protection, central air conditioning, elevators, electricity, intelligent building equipment and supporting facilities.

article 28 the specific scope of real estate and intangible assets shall be implemented in accordance with the notes on sales services, intangible assets or real estate attached to these measures.

fixed assets refer to tangible movable property such as machines, machinery, means of transport and other equipment, tools and appliances related to production and operation with a service life of more than 1.2 months.

abnormal loss refers to the theft, loss, mildew and deterioration of goods due to poor management, and the confiscation, destruction and demolition of goods or real estate due to violation of laws and regulations.

when finding out the reasons for the shortage of engineering materials, it is necessary to distinguish whether there are "stolen goods, lost goods, mildew and deterioration due to poor management", and if there are these circumstances, it is necessary to transfer out the input tax.

Question 6: Excuse me, where is the depreciation of investment real estate during the lease break?

when the rental income is obtained, it is included in other business costs. Is it included in other business costs when there is no rent in the idle state? But there is no other business income to match.

Or is depreciation included in management expenses like idle fixed assets?

Answer:

Investment real estate measured at cost value can be depreciated.

when renting, it is natural and easy to understand that there is income and depreciation is included in the cost.

if there is no rent and no income, depreciation still needs to continue. Personally, I understand that this is a management problem:

1. I want to rent it out, but it is a problem of enterprise management (there are problems in sales promotion or strategy);

2. It is also a management problem that you don't want to rent out for the time being, but want to carry out simple maintenance on the house before renting it out;

3. It is also a management problem to want to change the use, but it has not been thought out or implemented in time;

4. If you don't want to rent, you just want to wait for the house price to rise and then sell it, which is also a management problem.

Therefore, I personally think that the depreciation of the investment real estate measured at the cost price during the lease break is better included in the "management expenses".

question 7: when a natural person holds shares in a listed company through a limited partnership, and receives dividends, what is the personal income tax rate?

Answer:

According to State Taxation Administration of The People's Republic of China's <: Provisions on levying individual income tax on investors of sole proprietorship enterprises and partnership enterprises > The Notice on the Scope of Implementation (Guo Shui Han [2111] No.84) stipulates that the interest, dividends and bonuses returned from the foreign investment of a sole proprietorship enterprise and a partnership enterprise shall not be incorporated into the income of the enterprise, but shall be separately regarded as the income of the interest, dividends and bonuses obtained by the investors, and personal income tax shall be calculated and paid according to the taxable items of "income from interest, dividends and bonuses". If the foreign investment in the name of a partnership is divided into interest, dividends and bonuses, the income from interest, dividends and bonuses of each investor shall be determined according to the spirit of Article 5 attached to the Notice, and personal income tax shall be calculated and paid according to the taxable items of "income from interest, dividends and bonuses" respectively, with the tax rate of 21%.

Special note: If a natural person indirectly holds shares of a listed company through a partnership, he cannot enjoy the dividend differential personal income tax policy of the listed company.

1. Article 1 of the Notice of the State Taxation Administration of The People's Republic of China Securities Regulatory Commission of the Ministry of Finance on Relevant Issues Concerning Individual Income Tax Policies for Dividends and Bonuses of Listed Companies (Caishui [2115] No.111) stipulates:

If an individual obtains shares of listed companies from the public offering and transfer market and holds them for more than 1 years, the dividend income will be exempted from individual income tax temporarily.

if an individual obtains the shares of a listed company from the public offering and transfer market, and the holding period is less than 1 months (including 1 months), the full dividend income will be included in the taxable income; If the shareholding period is from 1 months to 1 years (including 1 years), the temporary reduction will be included in the taxable income by 51%; The above income is uniformly taxed at the rate of 21%.

2. Article 1 of the Notice on Issues Concerning the Implementation of Individual Income Tax Policy on Dividends and Dividends of Listed Companies (Caishui [2112] No.85) stipulates that:

If an individual obtains shares of listed companies from the public offering and transfer market and holds them for less than 1 months (including 1 months), the dividend income will be fully included in the taxable income; If the shareholding period is from 1 months to 1 years (including 1 years), the temporary reduction will be included in the taxable income by 51%; If the shareholding period exceeds 1 years, the temporary reduction will be included in the taxable income at 25%. The above income is uniformly taxed at the rate of 21%.

The listed companies mentioned in the preceding paragraph refer to listed companies listed on the Shanghai Stock Exchange and Shenzhen Stock Exchange; The holding period refers to the holding time of an individual from the date of obtaining the shares of a listed company in the public offering and transfer market to the day before the transfer and delivery of the shares.

All the above differentiation policies are aimed at "individuals", excluding partnerships or sole proprietorships.

question 8: debit: taxes payable on the main business cost-value-added tax payable (input tax) loan: what business made the account payable entry?

Answer:

This accounting entry is mainly for the service industry (tertiary industry), and the purchased goods or services are directly used for business or sales.

for example, fresh ingredients purchased by the catering industry are directly handed over to the kitchen for use, which is used for the kitchen to process and produce dishes for external sale.

Debit: main business cost

Taxes payable-VAT payable (input tax)

Loan: bank deposit/accounts payable

This kind of accounting method is relatively simple, and there is no intermediate warehousing link and production cost collection link, so it directly jumps to "main business cost". Therefore, for such costs, such as the catering industry at the end of the month through inventory to reverse the cost.

at the end of the month, make the following accounting entries according to the cost of the remaining ingredients:

Borrow: raw materials-kitchen

Loan: main business cost

or red letter:

Borrow: main business cost (red letter)

Loan: raw materials-kitchen (red letter)

Wait until the beginning of the next month, and then put this part.

question 9: how to determine the allocation rate for the unified research and development of the group and the allocation of research and development expenses among subsidiaries?

Answer:

For example, the allocation rate is determined by R&D investment. Referring to the mode of cooperative R&D, when the R&D expenses incurred by the Group are shared among the subsidiaries, the actual investment of each subsidiary in the R&D process is taken as the standard. On the one hand, it is easier to quantify the distribution according to the input, which can reasonably reflect the actual contribution of each subsidiary to the research and development results and conform to the matching principle; On the other hand, it can effectively solve the problem that the distribution according to sales revenue can not fully reflect the use of research and development results, which is convenient for follow-up management tracking and verification.