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Tax Adjustment Of Deductible Items In The Final Settlement Of Enterprises

2014/6/24 16:45:00 6

according to the relevant provisions of the enterprise income tax, there are 20 deductions, including sales cost, wages and salaries expenses, staff welfare expenses, staff education expenditure, labor union expenditure, business entertainment expenses, advertising Fei Heye publicity expenses, donation expenses, interest expenses, housing provident fund, fines / fines and confiscation property losses, tax arrears, sponsorship expenses, all kinds of basic social security contributions, supplementary endowment insurance and supplementary medical insurance, related financial expenses, income not related expenses, non tax revenue expenses, additional deductions and other expenses identification.

This article will introduce the handling of the clearing and deducting items.

> a href= < //www.sjfzxm.com/news/index_c.asp > sales cost < /a > /strong > /p >

according to the regulations on the implementation of the enterprise income tax law and the relevant documents, when making the income tax settlement, it is also necessary to confirm the adjustment as "sales cost" when considering the same sales behavior while confirming the revenue.

in accordance with the regulations, the cost of sales as determined by revenue includes: 1., donation is regarded as the cost of sales; 2., debt service is regarded as the cost of sales; 3., sponsorship is regarded as the cost of sales; 4., capital is regarded as the cost of sales; 5., the cost of sales is regarded as the cost of sales; 5., advertising is regarded as the cost of sales; 6. sample is regarded as the cost of sales; 7. is the same as the cost of sales; the profit distribution of 8. is regarded as the cost of sales; 9. is the same as the selling cost; 10. is the same as the selling cost.

Some of these sales behaviors are consistent with the recognition conditions of income in accounting standards, and some are not completely consistent with them.

If the enterprise applies goods, property or labor services to market promotion or sale, for employees' rewards or benefits, for dividend distribution and for external investment, it meets the income recognition conditions in accounting standards, accounting treatment and tax law are consistent.

However, it does not conform to the conditions for accounting revenue to donate or sponsor as goods, property or labor.

Accounting is handled by cost pfer.

For this purpose, the fair value of goods, labor services or property should be included in the taxable income when the income tax is settled. It is regarded as "deemed sales revenue", and its cost is regarded as "the cost of sales".

in actual operation, enterprises shall submit the cost of sales confirmation as stipulated in the tax regulations to the twenty-first line of schedule three, "tax adjustment schedules", "as sales cost", and detailed details of costs are listed in schedule two "cost list" twelfth to fifteenth lines.

wages and salaries expenses

according to the provisions of the enterprise income tax law and its implementation regulations, and the notice of the State Administration of Taxation on the deduction of wages and salaries of employees and the welfare of employees, the reasonable wages and salaries expenses paid to employees who are employed or employed by enterprises in this enterprise are deducted from the provisions of the Circular of the State Administration of Taxation on the deduction of wages and salaries and welfare benefits of employees ([2009]3).

Reasonable wages and salaries include basic wages, bonuses, allowances, allowances, year-end pay increases, overtime wages, and other expenses related to employee's employment or employment. They do not include the staff welfare, staff education funds, trade union funds and endowment insurance fees, medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and other social insurance premiums and housing provident funds.

Wages and salaries refer to the sum of wages and salaries actually issued by enterprises according to the regulations, and the concept of "actual payment" is not equivalent to the actual occurrence.

For example, if the wages in December 2013 are paid in January 2014, they can not be deducted from the settlement in 2013, but should be deducted in the actual year of the year, or 2014.

[case 1] 201X dairy company in Huaihe paid 5 million yuan for employees, including 1 million yuan for management staff, 1 million 250 thousand yuan for salesmen, and the other for front-line workers.

according to the tax law, the actual wages in that year amounted to 5 million yuan, allowing pre tax deduction.

When the income tax is settled, the adjustment shall be reflected in the "2. salary and payroll expenditure" of the twenty-second schedule of tax adjustment items, schedule three: the first "account load" shall be charged for 5 million yuan; the second column "tax amount" shall be added to 5 million yuan, and shall be used as a basis for calculating the staff welfare expenses, the staff education funds and the labor union funds.

> a href= "//www.sjfzxm.com/news/index_c.asp" > employee welfare cost < /a > expenditure /p >

according to the regulations on the implementation of the enterprise income tax law, the actual expenditure of the staff and workers' welfare shall not exceed 14% of the gross salary.

职工福利费的开支范围包括：(1)未实行分离办社会职能的企业，其内设福利部门所发生的设备、设施和人员费用，包括职工食堂、职工浴室、理发室、医务室、托儿所、疗养院等集体福利部门的设备、设施及维修保养费用和福利部门工作人员的工资、薪金、社会保险费、住房公积金、劳务费等;(2)为职工卫生保健、生活、住房、交通等所发放的各项补贴和非货币性福利，包括企业向职工发放的因公外地就医费用、未实行医疗统筹企业职工医疗费用、职工供养直系亲属医疗补贴、供暖费补贴、职工防暑降温费、职工困难补贴、救济费、职工食堂经费补贴、职工交通费补贴等;3.按照其他规定发生的其他职工福利费，包括丧葬补助费、抚恤费、安家费、探亲假路费等。

[case 2] the actual employees' welfare expenses of Huaihe dairy company in 201X are: 250 thousand yuan for the employees to prevent sunburn and cooling down, including 200 thousand yuan for front-line workers, 50 thousand yuan for enterprise management personnel, 750 thousand yuan for catering subsidies for staff canteens, 650 thousand yuan for front-line workers, 100 thousand yuan for managers, and 30 thousand yuan for subsidized workers.

The total amount of tax allowed before the year was 6 million yuan.

Tax Law stipulates that the amount of employees' welfare allowable before tax deduction is 600 x 14%=84 (10000 yuan). The actual employee welfare cost in that year was 25+75+3=103 yuan, and the tax payment should be increased by 190 thousand yuan (103-84).

when the income tax is settled, the adjustment should be reflected in the "3. employee welfare expenditure" in schedule twenty-third of the detailed list of tax adjustment items: first sets of "account load" to fill in 1 million 30 thousand yuan; second column "tax amount" to fill in 840 thousand yuan; first columns minus second columns, 190 thousand yuan to fill in the third column "increase the amount".

> a href= "//www.sjfzxm.com/news/index_c.asp" > expenditure on staff education > /a > /strong > /p >

according to the forty-second provision of the regulations on the implementation of the enterprise income tax law, the expenses of the staff education expenses that the enterprise produces does not exceed 2.5% of the total wages and salaries, and is allowed to be deducted; the excess part is allowed to be deducted in the next tax year.

[case 3] A enterprises incurred 350 thousand yuan in staff education in 201 years, including 180 thousand yuan in production costs, 120 thousand yuan in sales expenses, and 50 thousand yuan in management fees.

The total wages and salaries in that year amounted to 8 million yuan.

according to the pre tax deduction standard of total wages and salaries and education funds, the education expenditure for employees of A enterprises before tax deduction is 200 thousand yuan (800 x 2.5%) and the standard exceeds 150 thousand yuan.

When the income tax is settled, the adjustment should be reflected in the "4. employee education expenditure" in schedule twenty-fourth of the detailed list of tax adjustment items: first sets of "account load" to fill in 350 thousand yuan; second sets of "tax amount" to fill 200 thousand yuan; first columns minus second columns, 150 thousand yuan to fill in the third column "increase the amount", exceeding the standard expenditure can be pferred to the subsequent annual deduction of three.

what needs to be noticed is that according to the relevant regulations of the State Administration of Taxation on the handling of several tax issues in the implementation of enterprise income tax ([2009]202), special training industries such as software manufacturing enterprises are allowed to deduct the full amount of tax before taxes and no tax adjustment is required.