Value added tax treatment
Provide taxable services for the reform of the camp for free.
The Notice on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36) stipulates that the following situations shall be regarded as sales of labor services, intangible assets or real estate:
(a) units or individual industrial and commercial households provide services to other units or individuals free of charge, except for public welfare undertakings or for the public.
(2) A unit or individual transfers intangible assets or immovable property to other units or individuals free of charge, unless it is used for public welfare or for the public.
(3) Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
In the above provisions, the taxable behavior of "for public welfare or for the public" is clearly listed as an exception to sales.
How to understand this exception? According to the People's Republic of China (PRC) Public Welfare Donation Law, public welfare refers to the following non-profit projects: (1) activities of social groups and individuals in need such as disaster relief, poverty alleviation and disability assistance; (2) Education, science, culture, health and sports; (3) Environmental protection and public facilities construction; (4) Other public interests and welfare undertakings that promote social development and progress.
It can be seen that the unpaid behavior of disaster relief public welfare undertakings conforms to the exception that sales do not need to pay value-added tax. If you provide free transportation services, reconstruction services in disaster areas, etc. , there is no need to pay VAT as sales.
Provide daily necessities and other items free of charge.
Item (8) of Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax stipulates that goods produced, processed or purchased shall be treated as sales goods and given to other units or individuals free of charge.
According to the above provisions, unlike providing taxable services to the disaster-stricken areas free of charge, if goods produced, processed or purchased are provided to the disaster-stricken areas free of charge, value-added tax is required.
Personal income tax treatment
Deduction rate before tax
According to the individual income tax law and its implementing regulations, individuals donate their income to social welfare undertakings such as education and areas suffering from serious natural disasters and poverty-stricken areas through social organizations and state organs in China, and the part of their donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income.
However, donations to rural compulsory education and other special items that can be fully deducted are excluded.
Deduct the bill before tax
According to the Interim Measures for the Administration of the Use of Donation Notes for Public Welfare, natural persons who provide donations should also obtain donation notes for public welfare in accordance with the relevant provisions of the state as valid documents for individuals to apply for pre-tax deduction of donations.
Example of personal income tax calculation:
When the disaster happened, an actor just performed in a rural area in a neighboring county, earning 50,000 yuan, and immediately donated 20,000 yuan to the disaster area through the local civil affairs bureau. How to pay personal income tax?
1. The individual's pre-tax deductible donation: [50000 * (1-20%)] x30% =12000 yuan.
2. Personal income tax payable: [50000 * (1-20%)-12000] * 30%-2000 = 6400 yuan.
At the same time, the Reply of State Taxation Administration of The People's Republic of China on the Application for Refund of Paid Individual Income Tax after Personal Donation (Guo [2004] No.865) stipulates that donations to public welfare undertakings such as education that individuals are allowed to deduct before tax should belong to the taxable income in the current period of tax declaration; The donation balance that cannot be fully deducted in the current period shall not be transferred to other taxable income or deducted from the taxable income in the later tax declaration period, nor shall it be retroactively deducted from the taxable income in the previous tax declaration period.
That is, the actual donation of 20,000 yuan exceeds the pre-tax deductible12,000 yuan, and the excess of 8,000 yuan shall not be carried forward for deduction.
Enterprise income tax treatment
Deduction rate before tax
The enterprise income tax law stipulates that the public welfare donation expenses incurred by an enterprise within 12% of the total annual profit are allowed to be deducted when calculating the taxable income; The part exceeding the total annual profit 12% is allowed to be deducted when calculating the taxable income within three years after carry-over.
It should be emphasized that the "total annual profit" here refers to the annual accounting profit calculated by the enterprise in accordance with the unified national accounting system.
Deduct the bill before tax
According to the Measures for the Administration of Financial Bills and the Interim Measures for the Administration of the Use of Public Welfare Donation Bills, public welfare donation bills refer to the certificates issued by state organs, public welfare institutions, public welfare social organizations and other public welfare organizations when accepting public welfare donations according to law.
Donation bills are the original vouchers of accounting and the basis for supervision and inspection by finance, taxation, auditing and supervision departments. It is a valid certificate for donors to donate abroad and apply for pre-tax deduction of donations according to relevant state regulations.
A group or department that can deduct the donation limit before tax.
The public welfare donation that can be deducted before enterprise income tax refers to the donation that the enterprise uses for the public welfare undertakings stipulated in the People's Republic of China (PRC) Public Welfare Donation Law through public welfare social organizations or people's governments at or above the county level and their departments.
Enterprises or individuals qualified for pre-tax deduction of public welfare donations or the people's governments at or above the county level and their constituent departments and directly affiliated institutions may deduct the income tax on the donation expenses of public welfare undertakings in accordance with the regulations. These include:
People's governments at or above the county level and their constituent departments and directly affiliated institutions do not need to identify the pre-tax deduction qualification of public welfare donations.
The pre-tax deduction qualification for donations from public welfare social organizations shall be jointly confirmed by the departments of finance, taxation and civil affairs in combination with the registration of social organizations and public welfare activities, and the list shall be published in the form of announcement.
Public welfare donations made by enterprises or individuals to public welfare social groups in the list in the year to which the list belongs can be deducted before tax according to regulations.
Special policy clause
In order to coordinate and guide all forces, support and help the recovery and reconstruction after major geological disasters and disasters, and make the basic production and living conditions and economic and social development in the disaster areas fully recover and exceed the pre-disaster level, the state has successively issued some special tax policies to support post-disaster recovery and reconstruction. Donations involving goods are exempt from value-added tax and surcharges; Donations from qualified enterprises and individuals shall be fully deducted before tax; Property transfer documents written for disaster areas or residents are exempt from stamp duty and so on.
It should be noted that donations can be deducted in full before enterprise income tax, and loss-making enterprises can also deduct donations, and the losses can be made up within the prescribed time limit.
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