I. Tax-related risk points in the procurement process
(1) In terms of tax collection and management, newly established enterprises have filed their accounting systems or accounting treatment methods and accounting software after tax registration, but in the subsequent business process, software upgrades and changes in accounting treatment methods have not been filed, and it is not known which accounting software has been filed.
1. Should the upgrade and revision of financial accounting software be filed with the tax authorities?
Article 20 of the Law on the Administration of Tax Collection stipulates that the financial accounting system, financial accounting treatment methods and accounting software of taxpayers engaged in production and operation shall be submitted to the tax authorities for the record.
Article 24 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection stipulates that taxpayers engaged in production and business operations shall submit their financial accounting system or financial accounting treatment methods to the competent tax authorities for the record within 15 days from the date of receiving the tax registration certificate.
Taxpayers who use computers to keep accounts shall submit the accounting software, operating instructions and related materials of the computerized accounting system to the competent tax authorities for the record before use.
The computerized accounting system established by taxpayers shall conform to the relevant provisions of the state and can accurately and completely calculate their income or income.
The Notice of Hunan Provincial State Taxation Bureau on Further Strengthening the Filing and Analysis of Taxpayers' Accounting Software (Guo Xiang Shui Han [2065438+00]131No.) stipulates that taxpayers engaged in production and operation shall report to the competent tax authorities for filing when upgrading, modifying or changing their accounting software.
According to the above provisions, taxpayers should submit their financial accounting system or financial accounting treatment methods to the competent tax authorities for the record within 15 days from the date of receiving the tax registration certificate. Software upgrades and changes in accounting treatment methods should still be reported to the competent tax authorities for the record within 15 days from the date of spontaneous birthday.
Risk warning: Article 60 of the Tax Administration Law stipulates that if a taxpayer commits one of the following acts, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than 2,000 yuan but not more than 10,000 yuan shall be imposed: (3) Failing to submit the financial accounting system, financial accounting treatment methods and accounting software to the tax authorities for reference in accordance with laws and regulations.
According to the provisions of the Tax Administration Law, if the filing procedures are not fulfilled as required, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan shall be imposed.
2. What accounting software are there? Are the invoicing accounting system and cashier software accounting software?
The Notice of Hunan Provincial State Taxation Bureau on Further Strengthening the Filing and Analysis of Taxpayers' Accounting Software (Guo Xiang Shui Han 10) stipulates that taxpayers should fill in the filing type, financial accounting system, relevant contents of financial accounting methods, accounting software name, version number and source (a copy of the purchase contract is required).
The accounting software mentioned in this notice includes financial management software and business management software, in which financial accounting software mainly refers to computer application software specially used for financial accounting, and business management software mainly refers to computer application software used for recording, accounting and managing the production and business activities of enterprises, such as: invoicing system, ERP system, MIS system and cashier software system (including tax-controlled and non-tax-controlled types).
According to the above provisions, accounting software includes financial management software and business management software, and the billing system belongs to accounting software and should be filed with the tax authorities.
Risk warning: Accounting software is not only UFIDA, Kingdee and other software used for financial accounting, but also incomplete software is not filed as required, and there are also risks.
(2) VAT input deduction
1. Can the input tax for purchasing financial software be deducted?
A: Annex/kloc-0 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36)/Implementation Measures of the Pilot Project of Changing Business Tax to VAT.
Article 27 stipulates that the input tax of the following items shall not be deducted from the output tax:
(1) Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxable 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.
Taxpayers' social and entertainment consumption belongs to personal consumption.
(two) abnormal loss of purchased goods, and related processing, repair and replacement services and transportation services.
(3) Goods purchased (excluding fixed assets), processing and repair services and transportation services consumed by products in process and finished products with abnormal losses.
(four) the abnormal loss of real estate, as well as the commodity procurement, design services and construction services consumed by the real estate.
(5) Goods purchased, design services and construction services consumed by the real estate under construction with abnormal losses.
Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction.
(six) the purchase of passenger services, loan services, catering services, residents' daily services and entertainment services.
(seven) 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.
According to the above regulations, it can be deducted as long as it is not used in the above non-deductible circumstances.
Risk warning: Under normal circumstances, enterprise financial software does not belong to the above items, and the general accounting software dedicated to the staff canteen shall not be deducted from the input tax.
(3) How to determine the tax rate for purchasing financial software and obtaining special tickets?
Article 1 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Value-added Tax Policy for Software Products (Caishui [201]100) stipulates that the value-added tax policy for software products: (1) After the general VAT taxpayer sells the software products developed and produced by himself, the actual tax burden of VAT exceeds 3% after the VAT is levied at the tax rate of 65,438.
Article 2 stipulates the definition and classification of software products: The term "software products" as mentioned in this Notice refers to information processing programs and related documents and data. Software products include computer software products, information systems and embedded software products. Embedded software products refer to software products embedded in computer hardware and machinery and equipment and sold together with them, which constitute an integral part of computer hardware and machinery and equipment.
Article 2 of the Regulations on the Protection of Computer Software (Order No.339th of the State Council) stipulates that computer software (hereinafter referred to as software) as mentioned in these Regulations refers to computer programs and related documents.
Article 3 The meanings of the following terms in these Regulations are:
(1) A computer program refers to a coded instruction sequence that can be executed by a computer or other equipment with information processing capability in order to obtain a certain result, or a symbolic instruction sequence or a symbolic sentence sequence that can be automatically converted into a coded instruction sequence. The source program and the target program of the same computer program are the same work.
(2) Documentation refers to written materials and charts used to describe the content, composition, design, functional specifications, development, test results and usage of the program, such as program design instructions, flow charts, user manuals, etc.
According to the above regulations, software companies selling self-developed software should pay value-added tax according to the software products sold, and the tax rate is 17%. Therefore, the tax rate of special tickets obtained by enterprises purchasing financial software should be 17%.
Risk warning: Annex/kloc-0 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36)/Implementation Measures for the Pilot Project of Changing Business Tax to VAT.
Article 26 stipulates that the input tax shall not be deducted from the output tax if the VAT deduction certificate obtained by the taxpayer does not conform to the laws, administrative regulations or the relevant provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Article 6 of the Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing Some Specific Measures to Further Strengthen Tax Collection and Management (Guo Shui Fa [2009]114No.) stipulates that legal and valid credentials that have not been obtained according to the regulations shall not be deducted before tax.
Therefore, if the enterprise obtains the invoice at the wrong tax rate, there is also the risk that the input cannot be deducted and cannot be deducted before the enterprise income tax.
(4) Accounting treatment of outsourcing software and enterprise income tax.
Should financial software purchased by enterprises be treated as fixed assets or intangible assets?
Article 3 of the Accounting Standards for Business Enterprises No.6-Intangible Assets refers to the identifiable non-monetary assets that have no physical form and are owned or controlled by an enterprise.
If an asset meets one of the following conditions, it meets the identifiability standard in the definition of intangible assets:
(a) can be separated from the enterprise or split, and can be used for sale, transfer, license, lease or exchange alone or together with related contracts, assets or liabilities.
(2) derived from contractual rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations.
The fourth paragraph of Article 4 of the Notice of the Ministry of Finance on Financial Issues Related to Promoting Technological Progress of Enterprises (Caishuizi [1996] No.41) stipulates: "Computer application software purchased by enterprises shall be included in the value of fixed assets; Purchased separately as intangible assets management. "
Refer to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Measures for Pre-tax Deduction of Enterprise Income Tax (Guo Shui Fa [2000] No.84) (note: it is invalid, but the handling principle can still be used for reference).
Article 30 stipulates that if the software attached to computer hardware purchased by taxpayers is not priced separately, it should be included in computer hardware as fixed assets management; Software priced separately should be managed as intangible assets.
Implementation of Tianjin national tax 20 15 enterprise income tax settlement.
Thirteen, the software purchased by enterprises, as fixed assets or intangible assets or expenses?
In accordance with the provisions of the accounting standards for enterprises. Intangible assets in Accounting Standards for Business Enterprises No.6 stipulate that intangible assets refer to identifiable non-monetary assets that are owned or controlled by enterprises and have no physical form. Assets meet one of the following conditions, and meet the identifiability standard in the definition of intangible assets: (1) They can be separated or divided from the enterprise and used for sale, transfer, license, lease or exchange alone or together with relevant contracts, assets or liabilities. (2) derived from contractual rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations.
According to the above regulations, the software attached to outsourced computers is mainly divided into intangible assets or fixed assets according to whether the software is priced separately. Software purchased separately should be recognized as intangible assets. Accounting conforms to the tax law.
Second, the tax-related risks in the process of using the software
During the use of financial software, it mainly involves the pre-tax deduction of amortization or depreciation, and the issue of obtaining invoice tax rate through upgrading and subsequent maintenance.
(1) VAT. In the process of software use, whether to pay value-added tax according to software services or software products for software upgrade, and what tax items and tax rates should be invoiced for subsequent maintenance services. For the buyer, it is still related to whether the invoice can be obtained correctly, whether the input can be deducted, and whether it can be deducted before the enterprise income tax.
1. Does the software upgrade pay VAT according to the software service or software product?
Article 2 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Value-added Tax Policy for Software Products (Caishui [201]100) stipulates the definition and classification of software products: The software products mentioned in this Notice refer to information processing procedures and related documents and data. Software products include computer software products, information systems and embedded software products. Embedded software products refer to software products embedded in computer hardware and machinery and equipment and sold together with them, which constitute an integral part of computer hardware and machinery and equipment.
Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36) Annex I Implementation Measures for Changing Business Tax to Value-added Tax Annex: Notes on Sales Services, Intangible Assets and Real Estate Article 2, Paragraph 1, Item 6 stipulates that information technology services:
Information technology service industry refers to the business activities of producing, collecting, processing, processing, storing, transmitting, retrieving and utilizing information and providing information services by using technologies such as computers and communication networks. Including software services, circuit design and testing services, information system services, business process management services and information system value-added services.
(1) Software services refer to business activities that provide software development services, software maintenance services and software testing services.
According to the Notice of Guangdong Provincial State Taxation Bureau and Guangdong Provincial Information Industry Department on Further Encouraging and Accelerating the Development of Software Industry in Guangdong Province and Strengthening the Value-added Tax Management of Software Products (Guangdong Provincial State Taxation Bureau No.211), maintenance fees, technical service fees and training fees collected on schedule or per time after software products are delivered for use are not subject to value-added tax. However, value-added tax shall be levied on the fees charged by taxpayers for upgrading users who purchase software. Software product upgrade refers to the process of changing the design on the basis of the original software product, including adding and modifying the functions and modules of the software product.
Article 8 of the Announcement of the State Taxation Bureau of Shenzhen, Guangdong Province on Issuing the Administrative Measures for VAT Refund of Software Products in Shenzhen (Announcement No.9 of the State Taxation Bureau of Shenzhen, Guangdong Province, No.2011) stipulates that if the fees charged by the general VAT taxpayer for upgrading the software products of users who have purchased the software products need to be re-approved after upgrading, they shall pay VAT.
Value-added tax is the fee charged by general taxpayers for upgrading software products for users who purchase software products. If the major version number of the original software product has not changed after the upgrade, the registration certificate does not need to be re-approved and VAT is not levied.
According to the above regulations, if the financial software upgrade needs to re-approve the registration certificate due to the change of the main version number of the original software product, it should belong to the software product, and the tax rate of 17% is applicable. If the major version number of the original software product has not changed after the upgrade, it should still belong to the software service.
2. What items should be invoiced for providing software maintenance services?
Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36): Notes on Sales Services, Intangible Assets and Real Estate. The second point of Article 1 stipulates that information technology service refers to the production, collection, processing, storage, transportation and retrieval of information by using technologies such as computers and communication networks, including software services, circuit design and retrieval.
(1) Software services refer to business activities that provide software development services, software maintenance services and software testing services.
According to the above regulations, software maintenance service belongs to information technology service/software service, and can be invoiced as "software maintenance service", and the applicable tax rate is 6%. For the buyer, an invoice with 6% tax rate shall be obtained.
(2) Accounting provisions for amortization period of financial software
Article 17 of Accounting Standards for Enterprises No.6-Intangible Assets stipulates that the amortization amount of intangible assets with limited service life shall be systematically and reasonably amortized within the service life.
An enterprise shall amortize intangible assets from the time they are available for use until they are no longer recognized as intangible assets.
The amortization method of intangible assets chosen by an enterprise shall reflect the expected realization mode of economic benefits related to the intangible assets. If the expected realization mode cannot be reliably determined, it shall be amortized by the straight-line method.
Under normal circumstances, the amortization amount of intangible assets shall be included in the current profit and loss, except as otherwise provided by other accounting standards.
Article 19 stipulates that intangible assets with uncertain service life shall not be amortized.
According to the above provisions, the amortization amount of intangible assets with limited service life should be systematically and reasonably amortized within the service life. Intangible assets with uncertain service life should not be amortized.
(3) Enterprise income tax, how is the amortization period of financial software purchased by enterprises stipulated? Will the tax be consistent, will the software be amortized or depreciated for two years, and will it be applicable to all enterprises? Is it necessary to file amortization with the tax authorities within 2 years?
1. What is the amortization period for financial software purchased by enterprises?
Article 59 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the depreciation of fixed assets calculated by the straight-line method is allowed to be deducted.
The enterprise shall calculate the depreciation from the next month when the fixed assets are put into use; Depreciation of fixed assets that have ceased to be used shall stop from the next month of the month of cessation of use.
An enterprise shall, according to the nature and use of fixed assets, reasonably determine the estimated net salvage value of fixed assets. Once the estimated net residual value of fixed assets is determined, it shall not be changed.
Article 60 stipulates that the minimum depreciation period of fixed assets is as follows, unless otherwise stipulated by the competent departments of finance and taxation of the State Council:
……
(five) electronic equipment, for 3 years.
Article 67 stipulates that the amortization expenses of intangible assets calculated by the straight-line method are allowed to be deducted.
The amortization period of intangible assets shall not be less than 10 year.
As the investor or transferee of intangible assets, if the relevant laws or contracts stipulate the service life, it can be amortized in installments according to the stipulated or agreed service life.
When an enterprise is transferred or liquidated as a whole, expenses for purchasing goodwill are allowed to be deducted.
Article 7 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Encouraging the Development of Enterprise Income Tax Policy in Software Industry and Integrated Circuit Industry (Caishui [2012] No.27) stipulates that the software purchased by enterprises can be accounted for as fixed assets or intangible assets, and its depreciation or amortization period can be appropriately shortened to 2 years (inclusive).
According to the above provisions, the financial software purchased by an enterprise that meets the recognition conditions of fixed assets or intangible assets can be accounted for according to fixed assets or intangible assets, and its depreciation or amortization period can be appropriately shortened to 2 years (inclusive), or amortization can be calculated according to the straight-line method.
Tip: (1) Shortening service life is optional. Shortening is not absolutely beneficial, but also depends on the profit and loss of the enterprise. If the enterprise is in a loss period, and the estimated loss cannot be made up within 5 years, after the software confirms it as intangible assets or fixed assets, it should be amortized as far as possible according to the period of more than 2 years (such as 5 years), and the depreciation or amortization amount will be postponed.
(2) If enterprises choose to shorten the depreciation or amortization period, there will be tax differences.
2. Does software amortization or depreciation for 2 years apply to all enterprises?
Article 7 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Encouraging the Development of Enterprise Income Tax Policy in Software Industry and Integrated Circuit Industry (Caishui [2012] No.27) stipulates that the software purchased by enterprises can be accounted for as fixed assets or intangible assets, and its depreciation or amortization period can be appropriately shortened to 2 years (inclusive).
Referring to the special business solution of enterprise income tax of Dalian State Taxation Bureau, it is clear that:
14. What is the amortization period for financial software purchased by enterprises?
Answer: Article 7 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Encouraging the Development of Enterprise Income Tax Policies in the Software Industry and Integrated Circuit Industry (Caishui [2012] No.27) stipulates that the software purchased by an enterprise that meets the recognition conditions of fixed assets or intangible assets can be accounted for as fixed assets or intangible assets, and its depreciation or amortization period can be appropriately shortened to 2 years (inclusive).
Therefore, the financial software purchased by an enterprise that meets the confirmation conditions of fixed assets or intangible assets can be accounted for according to fixed assets or intangible assets, and its depreciation or amortization period can be appropriately shortened, with the shortest period being 2 years (inclusive).
According to the Letter of Ningbo Local Taxation Bureau of Zhejiang Province on Answering Questions Related to Income Tax (Yong Di Shui Fa [20/KLOC-0] No.20)No. 15 and Caishui [2008] 1, is the depreciation or amortization of software for enterprises and institutions applicable to all enterprises in the fifth point of Article 1?
Q: Software purchased by enterprises and institutions that meet the confirmation conditions of fixed assets or intangible assets can be accounted for according to fixed assets or intangible assets. With the approval of the competent tax authorities, the depreciation or amortization period may be appropriately shortened, with a minimum of 2 years. Is it applicable to all enterprises?
A: Applicable to all enterprises.
According to the above provisions, the amortization period of financial software purchased by enterprises can be shortened appropriately, with a minimum of 2 years (inclusive), which is applicable to all enterprises.
3. Is it necessary to file with the tax authorities for amortization of outsourced software for two years?
Article 3 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Measures for the Treatment of Enterprise Income Tax Preferential Policies (State Taxation Administration of The People's Republic of China Announcement No.76, 20 15) stipulates that enterprises should judge for themselves whether they meet the conditions stipulated in the preferential tax policies. Anyone who enjoys preferential enterprise income tax shall go through the filing formalities with the tax authorities in accordance with the provisions of these Measures, and properly keep the retained materials for future reference. For the retained reference materials, please refer to the Catalogue of Enterprise Income Tax Preferential Filing Management (hereinafter referred to as the Catalogue, see Annex 1). State Taxation Administration of The People's Republic of China will compile and update the catalogue as required.
Article 4 stipulates that the term "filing" as mentioned in these Measures refers to the act that an enterprise submits the Filing Form for Preferential Matters of Enterprise Income Tax to the tax authorities (hereinafter referred to as the Filing Form, see Annex 2) and submits relevant materials in accordance with the provisions of these Measures.
Article 5 stipulates that the information retained for future reference as mentioned in these Measures refers to contracts (agreements), vouchers, documents, accounting books and other information related to preferential projects enjoyed by enterprises. Specifically, the retained information corresponding to the preferential items listed in the Catalogue shall be kept for future reference.
The State Taxation Bureau and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning (hereinafter referred to as provincial tax authorities) may jointly supplement some preferential items listed in the Catalogue according to the actual situation in the region and stipulate other reference materials.
Attachment: 1 Catalogue for the record management of preferential enterprise income tax projects (version 20 15)
Item 53, Name of preferential item: Fixed assets or purchased software can be depreciated or amortized at an accelerated rate.
Policy overview: due to technological progress, fixed assets with faster product upgrading; For fixed assets that are in a state of strong vibration and high corrosion all the year round, enterprises can adopt the method of shortening the depreciation period or accelerating depreciation. The depreciation period of production equipment of integrated circuit manufacturing enterprises can be shortened appropriately, and the shortest period can be 3 years (inclusive). Software purchased by an enterprise that meets the recognition conditions of fixed assets or intangible assets can be accounted for according to fixed assets or intangible assets, and its depreciation or amortization period can be appropriately shortened, with a minimum of 2 years (inclusive).
Filing information: the filing procedures have not been fulfilled.
Main retained information for future reference: 1. The function of fixed assets, the reason why the expected service life is shorter than the minimum service life specified in depreciation calculation, the explanation of supporting materials and relevant information;
2. Description of the function, purpose and disposal of the replaced old fixed assets;
3. Description of accelerated depreciation method and depreciation amount of fixed assets;
4. IC manufacturer's certification certificate (this offer is applicable to the production equipment of IC manufacturers);
5. Description of the planned shortening of depreciation or amortization period (outsourcing software shortens depreciation or amortization period);
6 other information provided by the provincial tax authorities.
According to the above regulations, purchasing software can shorten the depreciation period, and there is no need to go through filing procedures, but reference materials need to be saved according to regulations.