Answer:

The so-called "white note" by ordinary people means that the bills obtained are not formal invoices or financial bills. This is an irregular original document. At first, it refers to a receipt written by people on a blank piece of paper, and later it is extended to an informal invoice or financial voucher.

In most cases, due to the long-term implementation of "tax control by votes" in China, many "white bars" cannot be deducted before tax, so many people are a little scared when they hear the word "white bars".

In fact, we need to screen whether "white bars" can be deducted before tax, and many "white bars" can be deducted before tax.

1, which is not within the taxable scope of VAT.

According to the Measures for the Administration of Pre-tax Deduction Certificates of Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018 No.28, hereinafter referred to as Announcement No.28), the expenses incurred by enterprises in China that belong to the VAT taxable items need to be invoiced, but they do not belong to the VAT taxable items.

For example, the contract signed by the enterprise has not been executed, and the enterprise has breached the contract, and then the court decides to compensate the other party for liquidated damages.

2. Receipts and vouchers for small and sporadic transactions

According to Announcement No.28, the expenses incurred by enterprises in China belong to VAT taxable items, and the other party is a unit that does not need to apply for tax registration according to law or an individual engaged in small-scale sporadic business. Expenses shall be deducted before tax on the basis of invoices or receipts issued by tax authorities and internal vouchers, and the receipts shall include the payee's name, personal name and ID number, expenditure items, payment amount and other related information. The judgment standard of small-scale sporadic business is that the sales of taxable items by individuals do not exceed the threshold stipulated by relevant VAT policies.

Now the standard of VAT threshold is: 500 yuan/time.

Step 3 Divide the slices

Separate orders are actually a kind of "white bars".

Article 18 of Announcement No.28 stipulates that the expenses incurred by enterprises, other enterprises (including affiliated enterprises) and individuals in receiving taxable value-added tax services (hereinafter referred to as "taxable services") in China shall be shared according to the principle of independent transactions. Enterprises use invoices and split sheets as pre-tax deduction vouchers, and other enterprises receiving taxable services use split sheets issued by enterprises as pre-tax deduction vouchers.

Where an enterprise shares the expenses incurred in accepting non-taxable services with other domestic enterprises and individuals, the enterprise shall use other external vouchers and split sheets other than invoices as pre-tax deduction vouchers, and other enterprises shall accept non-taxable services with split sheets issued by enterprises as pre-tax deduction vouchers.

Article 19 of Announcement No.28 stipulates that the lessor issues invoices for water, electricity, gas, air conditioning, heating, communication lines, cable TV, Internet and other expenses as taxable items. The expenses incurred by an enterprise in leasing (including the enterprise as a single lessee) assets such as office buildings and production plants shall be deducted by invoices before tax; If the lessor adopts apportionment, the enterprise shall take other external vouchers issued by the lessor as pre-tax deduction vouchers.

4. Pay overseas "IOUs"

Article 11 of Announcement No.28 stipulates that the expenses incurred by an enterprise in purchasing goods or services from abroad shall be deducted before tax on the basis of the invoice issued by the other party or the receipt voucher with the nature of invoice and relevant tax payment vouchers.

"The invoice issued by the other party or the receipt voucher with invoice nature" does not belong to the "invoice" stipulated in the national tax law of our country, and its nature is also equivalent to "white note".

5. If the invoice cannot be reissued or redeemed according to the regulations, the "white note" can also be deducted before tax.

Article 14 of Announcement No.28 stipulates that if an enterprise is unable to make up or change invoices or other external vouchers during the process of making up or changing invoices or other external vouchers due to special reasons such as cancellation, cancellation or revocation of business license according to law, or being recognized as an abnormal household by the tax authorities, its expenses can be deducted before tax after the authenticity of the expenses is confirmed by the following information:

(1) Reasons for failure to reissue or exchange external vouchers such as invoices (including industrial and commercial cancellation, institution cancellation, inclusion of abnormal business households, bankruptcy announcement, etc.). );

(2) Contracts or agreements on related business activities;

(3) Payment vouchers paid in a non-cash way;

(4) Proof materials of cargo transportation;

(5) Internal vouchers for goods in and out of the warehouse;

(6) Accounting records and other materials of the enterprise.

Items 1 to 3 of the preceding paragraph are necessary information.

The "white note" under special circumstances during the epidemic period can be deducted before tax.

Article 2 of the Announcement on Tax Policies for Donation in Support of Prevention and Control of Pneumonia Infection in novel coronavirus (Announcement No.9 of the Ministry of Finance and State Taxation Administration of The People's Republic of China, 2020) stipulates that enterprises and individuals directly donate items to hospitals that undertake the task of epidemic prevention and control to deal with the pneumonia epidemic in novel coronavirus, allowing full deduction when calculating taxable income. Donors shall apply for pre-tax deduction with the donation acceptance letter issued by the hospital undertaking the epidemic prevention and control task.

Therefore, "white bars" can also be deducted before tax in many cases, so it needs to be analyzed; For those who cannot be deducted before tax after screening, remedial measures should be taken in time to meet the requirements of pre-tax deduction.

Question 2: How does the sales discount confirm the amount of sales revenue in the enterprise income tax?

Answer:

For sales discounts, generally, after the sales are completed, buyers are given certain payment preferences (underpayment or partial refund of payment) for some reasons, including discounts due to quality reasons and sales rebates for completing tasks.

Sales discount usually occurs before the sale, so in many cases, the invoice can be issued according to the actual receipt amount after the discount, or the sales amount and discount can be issued on the same invoice.

Because, when the sales discount occurs, it is generally invoiced or not invoiced according to the amount before the discount, but the VAT has been declared according to the amount before the discount.

According to the regulations, for discounts due to quality reasons, sales rebates for achieving tasks, etc. When it actually happens, a red-letter discount invoice will be issued to offset the taxable income in the current period. After issuing a red-ink invoice, the taxable income of VAT and enterprise income tax can be deducted at the same time. If the red-ink invoice is not issued, the discount and rebate shall be directly given to the buyer, and the taxable income of value-added tax and enterprise income tax shall not be deducted.

If it is a cash discount, according to Item (5) of Article 1 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning the Recognition of Enterprise Income Tax (No.875, 2008), the debt deduction provided by the creditor to the debtor to encourage the debtor to pay within the prescribed time limit belongs to a cash discount. Where cash discounts are involved in selling goods, the amount of income from selling goods shall be determined according to the amount before deducting cash discounts, and cash discounts shall be deducted as financial expenses when actually occurring.

Question 3: What is the taxable subject of VAT for outward bound training?

Answer:

Outward bound training refers to designing corresponding training courses through professional institutions according to the current situation of enterprise teams. Outward bound training usually uses natural environment such as mountains and rivers to achieve the training purpose of "tempering will, cultivating sentiment, perfecting personality and melting team" and increasing the happy energy of trainees through carefully designed activities.

Therefore, outward bound training can be regarded as a kind of non-academic training and a kind of guidance for sports activities.

According to the Notes on Sales Services, Intangible Assets and Real Estate (Caishui (2016) No.36), it can be regarded as "life service-cultural and sports service-sports service" or "life service-education and medical service-non-academic education service".

Both of them belong to the category of "life service", so the tax rate or collection rate is the same. Different people or tax bureaus may have different understandings, but it has no effect on the tax amount.

Question 4: We are engaged in greening projects, and the company obtained the business license in mid-February. 12. What should we do with these?

65438+ got the business license in mid-February, and1mid-October 65438+ won the bid for a green space project. What subject should the pickup truck used in the construction site enter? What subjects does the paid shading film include? Are we still in the initial stage?

Answer:

Although the tax law does not clearly stipulate the preparation period (start-up period) of the enterprise, according to the description, your company has entered the normal operation period.

The pickup trucks used in the purchased site should be included in the "fixed assets".

Payment for shading film shall be handled according to different situations: 1. Those purchased for backup are included in the inventory; 2. If the purchase is immediately put into the project under construction, it will be directly included in the "project construction" (old income standards or accounting standards for small enterprises, etc.). ) or "contract assets" (implementation of new income standards).

Question 5: Is the transfer of real estate by a sole proprietorship enterprise to the investor's own name regarded as VAT transfer?

Answer:

According to the provisions of the Civil Code, self-employed and sole proprietorship enterprises are extensions of individuals, and their assets are also personal assets. Therefore, the transfer of the property of a sole proprietorship enterprise to an individual's name is actually not a transfer.

However, in the tax law system, a sole proprietorship enterprise is an enterprise (organization) and an individual is "other individuals", and the applicable tax laws are different. Individual enterprises can become general taxpayers of value-added tax, and the purchased input tax can be deducted according to regulations; However, individuals can only appear as "other individuals" in the tax law system and cannot become ordinary taxpayers.

Therefore, it is necessary for a sole proprietorship enterprise to calculate the value-added tax as sales when transferring the property to the investor's own name.

Question 6: What is the income from labor remuneration?

A:

Labor income includes income from design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, brokerage service, agency service and other services.

"On the issuance of the" People's Republic of China (PRC) Notice "(Guo Shui Fa 1994089), Article 19 stipulates that wages and salary income are dependent personal labor activities, that is, remuneration obtained from work in organs, organizations, schools, troops, enterprises, institutions and other organizations; Income from labor remuneration refers to the remuneration obtained by individuals who independently engage in various skills and provide various services. It can be seen that the main difference between the two is that the former has the relationship between employment and being employed, while the latter does not; The former is engaged in non-independent labor activities, while the latter is engaged in independent labor activities.

Question 7: What are the common contract terms that affect the judgment of "eligible payment right"?

Answer:

The amount that the enterprise has the right to charge should be roughly equivalent to the sales price of the goods that have been transferred to customers at present, including costs and reasonable profits. If the amount that the enterprise has the right to collect as stipulated in the contract has the nature of security deposit or only compensates the cost that the enterprise has incurred or the profit that may be lost, it shall not be regarded as meeting the condition of "limited right to receive payment".

Case 1: The contract does not specify any compensation for the customer's breach of contract. Whether the article 1 13 of the Contract Law (if the customer breaches the contract, he has the right to charge the cost plus profit) conforms to the accounting meaning of "cost plus profit" is still inconclusive. Before the regulatory authorities have a clear opinion, there is no contract to stipulate any customer's compensation for breach of contract, which does not meet the conditions of qualified payment right.

Case 2: As stipulated in the contract, if the customer breaches the contract, the enterprise can get the compensation equivalent to the direct economic loss. In this case, the enterprise has the right to collect the cost excluding the reasonable profit, which does not meet the conditions of qualified collection right.

Case 3: If the customer breaches the contract, the enterprise can only get compensation equivalent to the incurred cost and 10% of the total contract price. If the compensation amount of 10% is significantly different from the normal profit level of similar contracts (for example, 30%), it indicates that the terms of the contract do not meet the condition of "cost plus profit" for eligible payment rights. Failure to estimate a reasonable profit is usually not a reason to meet this condition.

Case 4: On the contract start date, if the enterprise has received all the contract consideration that can't be refunded under any circumstances, it can generally show that the enterprise has the enforceable right to collect the accumulated payment for the performance part that has been completed at present.

Question 8: What information do small and low-profit enterprises need to prepare to enjoy the inclusive income tax reduction and exemption policy?

Answer:

According to the Catalogue of Preferential Management of Enterprise Income Tax (Version 20 17) (Annex 23 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018), small and low-profit enterprises need to prepare the following materials for future reference:

(1) A statement that the industry it is engaged in is not restricted or prohibited;

(2) The number of employees;

(3) Total assets.

Question 9: When will the R&D expenses incurred by our company be declared to enjoy the R&D expenses plus deduction policy? Can I enjoy enterprise income tax in advance?

Answer:

According to "Announcement of State Taxation Administration of The People's Republic of China on Issuing Measures for Handling Preferential Matters of Enterprise Income Tax" (State Taxation Administration of The People's Republic of China Announcement No.23, 20 18), the pre-tax deduction policy of R&D expenses belongs to the preferential items of final settlement, so the actual R&D expenses incurred by enterprises are allowed to be deducted according to the facts in declare in advance, and then enjoy the preferential deduction policy according to regulations when reporting at the end of the year.