In addition to the entertainment fee cannot exceed the specified ratio, how is the proportion of enrollment fees stipulated? What provisions do other expenses?
So what is the deduction criteria for other expense tax recognition>?
In addition to the entertainment fee cannot exceed the specified ratio, how is the proportion of enrollment fees stipulated? What provisions do other expenses?
So what is the deduction criteria for other expense tax recognition>?
The standards for fees are:
1, deduction of financial expenses-interest expenditure.
The interest expenses borrowed from financial institutions during the production and operation of taxpayers shall be deducted according to the actual number; The part is allowed to deduct.
2. Management expenses-deduction of taxation salary.
The regulations stipulate that the reasonable salary and salary of the enterprise shall be deducted, which means that the tax wage system for domestic -funded enterprises that has been implemented for many years has been eliminated, and the burden on domestic enterprises is effectively reduced. However, the salary and salary that allows the deducted deduction must be “reasonable”, and the obvious unreasonable wages and salary must not be deducted. In the future, the State Administration of Taxation will make a clear “reasonable” by formulating the “Administrative Measures for the Implementation Regulations”.
3. In terms of management expenses-employee benefits, trade union funds and employee education funds
If implementation regulations continue to maintain the previous deduction standards (the withdrawal ratio is 14%, 2%, and 2.5%), but it will The “total taxation salary” was adjusted to “total salary and salary”, and the deduction amount was increased accordingly. In terms of employee education funds, in order to encourage enterprises to strengthen investment in employee education, the implementation regulations stipulate that except for the State Council’s financial and tax authorities, the employee education expenditure incurred by the enterprise does not exceed the part with a total salary of 2.5%, and it is allowed to deduct it; Part of the tax will be deducted in the future tax year.
4. Management expenses-deduction of business entertainment fees.
A business entertainment fees refer to the communication costs incurred by the reasonable needs of taxpayers for the reasonable needs of production and business. The tax law stipulates that the taxpayer’s business entertainment fees related to production and operations are provided by the taxpayer to provide actual records or documents to deduct them within the following limit:. Article 43 of the Implementation Regulations of the Enterprise Income Tax Law further clarify that business entertainment expenses related to production and operations incurred by enterprises are deducted at 60%of the incurred amount, but the maximum must not exceed the sales of the year (5 ‰ of the operating income, which is also the business income, which is also the 5 ‰ of the operating income, which is also the 5 ‰ of the operating income, which is also the 5 ‰ of It is said that the tax law uses the “two -head card” method. On the one hand, the business entertainment fee incurred by the enterprise only allows 60%of the business entertainment, in order to distinguish the business entertainment and individual consumption in business entertainment fees, and design a unified proportion. Remove the personal consumption part of the business entertainment fee; on the other hand, the maximum deduction amount is limited to 5 ‰ of the sales (business) revenue of the year. Find a meal invoice or even fake invoices, causing the business entertainment fee to be high.
5, management expenses-deduction of employee pension funds and industry-stay insurance funds The fund, within the proportion and base of the provincial taxation department, is allowed to deduct the taxable income amount when calculating the taxable income.
Looking at the new “Income Tax Regulations”, the following is a proportion limit.
It 40 Employees’ welfare expenses incurred by an enterprise shall not exceed 14%of the total salary and salary, shall be deducted.
It 41 The union funding paid by an enterprise shall not exceed the total salary and salary of 2%, and shall be deducted.
It 42 In addition to the State Council’s financial and tax authorities, the employee education expenses incurred by the enterprise shall not exceed the total salary and salary of 2.5%, and shall be deducted. Rotate deduction.
The business entertainment expenses related to production and operation activities that are incurred by an enterprise deduct at 60%of the incident, but the maximum shall not exceed 5 ‰ of the sales (business) revenue of the year.
44 Conditional advertising costs and business publicity expenses incurred by an enterprise. Except for the State Council’s financial and tax authorities, it does not exceed the part of the 15%sales (business) income of the year, and it is allowed to deduct the deduction ; Excessive parts are allowed to be deducted by the annual taxation of the year in the future.
The public welfare donation expenditure incurred by an enterprise shall not exceed the total annual profit of 12%, and it is allowed to deduct.
1 The business entertainment expenditure related to production and operation activities occurred at 60%of the incidental amount, but the highest must not exceed 5 thousandths of the sales revenue of the year
2 Welfare expenses at 14 of the total salary cost 14 %Of the pre -tax deduction
3 Employee education funding at the total salary is 2.5%pre -tax deduction that exceeds the part of the year to turn to the future of the year. %Of the pre -tax deduction can be transferred to the future of the year. Can not deduct
7 trade union funds deducted by 2%of the total salary
1. The proportion of entertainment fees is not specified. As long as the bills are legal and the business processing process meets the company’s regulations, it can be included. The deduction criteria mentioned in the tax law refers to the standard for calculating enterprises that can be listed before taxes.
2. Except for the deduction standards recognized by other expenses, in addition to the list of R