These seven kinds of personal letterhead invoices can't be deducted before tax

1. Personal payment is actually the rent obtained by the company in renting a house for office

Suggestion: the invoice should be returned and reissued for the company's letterhead invoice. If it can't be reissued, the tax increase will be handled.

Second, the rent reimbursed by non-foreign employees

Suggestions: enterprises can subsidize in the form of multiple wages, which can be deducted before tax without invoices; Or rent a house directly in the name of the company and provide collective dormitory.

3. Meal expenses

Tip:

(1) Pre-tax deduction can only be made on the head of the issuing company. Pay attention to asking for ordinary invoices when issuing. Even if special invoices are obtained, the input tax is not allowed to be deducted.

(2) Enterprises should correctly distinguish between employee meal expenses (included in employee welfare expenses, and the pre-tax deduction standard should not exceed 1.4% of total wages) and hospitality expenses (included in business entertainment expenses, and pre-tax deduction is subject to double restrictions (61%, 5‰)).

iv. Accommodation fee

Tip: Pre-tax deduction can only be made on the company's head. Please pay attention to the special VAT invoice when issuing, which can be used to deduct the input tax.

V. Telephone charges

Suggestions: (1) The company can handle telephone cards in a unified way, issue invoices payable to the company, which can be deducted before tax.

(2) The company can also incorporate the telephone charges into the salary and pay individual tax in the form of communication fee subsidy (some provinces have tax exemption for official telephone charges, please consult the local tax bureau for details), and it is not necessary to provide invoices, or it can be deducted before tax.

VI. Refueling ticket

Suggestion: sign a lease contract for private cars, and stipulate in the contract that the refueling fee will be borne by the company, which can be deducted before tax. The premise of allowing deduction is that the refueling fee must be issued by the company.

VII. Vehicle insurance premium and vehicle maintenance fee

Tip: (1) Vehicle insurance premium can only be issued to individuals, which belongs to the expenses that should be borne by individuals. Even if it is agreed in the contract that it can be borne by the enterprise, it cannot be deducted before tax, and the tax increase will be made when it is settled.

(2) The vehicle maintenance fee, like the vehicle insurance fee, should be borne by the individual. Even if the contract stipulates and the invoice issued by the enterprise is issued, it is not allowed to be deducted before tax, and the tax will be increased when the final settlement is made.