Answer:

Enterprises that implement the new lease standards are all enterprises that implement the accounting standards for business enterprises, and it is of course necessary to confirm deferred income tax.

After the implementation of the new lease standards, tax treatment and accounting treatment have increased, but the principle of confirming deferred income tax has not changed.

Whether it is the lessor or the lessee, as long as we grasp the principles:

1. If the initial tax difference leads to tax increase, if it is necessary to pay more taxes in the initial stage, it needs to be confirmed-deferred income tax assets; In the later period, on the contrary, because the tax increase in the earlier period is definitely the tax reduction in the later period, it is necessary to write off the deferred income tax assets.

2. If the initial tax difference leads to the need for tax reduction, and it is necessary to pay less tax at the initial stage, it is necessary to confirm the deferred income tax liability; In the later period, it is the opposite, because the tax reduction in the previous period is definitely a tax increase in the later period, so it is necessary to reduce the deferred income tax liabilities.

Of course, the specific tax differences need to be analyzed in combination with the actual business, and then the deferred income tax is confirmed.

Question 2: What should I do to collect production and operation income and paid wages through auditing?

Answer:

Since you mentioned the operating income, it is estimated that the enterprise form is self-employed, sole proprietorship or partnership.

Such enterprises do not levy enterprise income tax, but they need to levy personal income tax on "operating income".

Therefore, the remuneration collected from self-employed, sole proprietorship or partnership enterprises in the name of "wages" shall not be deducted before tax, and it needs to be incorporated into "operating income" to calculate personal income tax.

For employees' wages, they can be charged before tax.

Question 3: In the third quarter of this year, corporate income tax was deferred, but an accrual entry was made. The loss occurred in the fourth quarter, so should the accrued entries in the third quarter be offset?

Answer:

Advance payment of enterprise income tax is basically based on accounting profits. Except for a few special preferential policies that can be enjoyed quarterly, other preferential policies and tax differences are usually temporarily ignored.

The fourth quarter is special because it happens to be the end of the year.

According to the accounting stage and enterprise income tax stage, the year is calculated every year.

Therefore, in the fourth quarter, declare in advance can still pay taxes according to the accounting profit.

But accountants need to calculate "income tax expense" and "tax payable-enterprise income tax payable" as accurately as possible. Therefore, before the year-end closing, it is necessary to consider not only the accounting profit, but also the preferential tax policies and the influence of no pre-tax deduction, so as to accurately confirm the "income tax expense" for the whole year.

If the "income tax expense" has been accrued in the first three quarters, it needs to be calculated comprehensively. If it is over-calculated, it needs to be reduced back. If it is insufficient, it needs to be supplemented and confirmed. The same is true of "tax payable-enterprise income tax payable".

Question 4: Long-term loans are used to build fixed assets. When is the time mark of interest capitalization?

Is it before going through the formalities of final accounts for completion or before reaching the scheduled usable state?

Answer:

Article 4 of the Accounting Standards for Business EnterprisesNo. 17-Borrowing Costs stipulates that if the borrowing costs incurred by an enterprise can be directly attributed to the purchase, construction or production of assets that meet the capitalization conditions, they should be capitalized and included in the cost of related assets; Other borrowing costs shall be recognized as expenses according to the amount incurred when incurred and included in the current profits and losses.

Assets eligible for capitalization refer to fixed assets, investment real estate, inventories and other assets that need a long period of purchase, construction or production activities to reach the intended usable or saleable state.

(A) the time point of capitalization of borrowing costs

Article 5 of the Accounting Standards for Business EnterprisesNo. 17-Borrowing Costs stipulates that borrowing costs can only be capitalized if three conditions are met at the same time. The conditions are as follows:

(2) The time when the capitalization of borrowing costs is suspended.

According to Article 11 of the Accounting Standards for Business EnterprisesNo. 17-Borrowing Costs, if the assets that meet the capitalization conditions are abnormally interrupted in the process of purchase, construction or production, and the interruption lasts for more than 3 months, the capitalization of borrowing costs shall be suspended. The borrowing costs incurred during the interruption period shall be recognized as expenses and included in the current profits and losses until the purchase and construction of assets or the resumption of production activities. If the interruption is a necessary procedure for the purchased, constructed or produced assets that meet the capitalization conditions to reach the predetermined usable or saleable state, the capitalization of borrowing costs shall continue.

(3) The time when borrowing costs stop capitalization.

According to the Accounting Standards for Business EnterprisesNo. 12. 17- borrowing costs. When the assets that meet the capitalization conditions are purchased, constructed or produced, and the assets can be used or sold, the borrowing costs should stop being capitalized. Borrowing expenses incurred after the assets that meet the capitalization conditions reach the predetermined usable or saleable state shall be recognized as expenses when incurred and included in the current profits and losses.

According to Article 13 of the Accounting Standards for Business EnterprisesNo. 17-Borrowing Costs, the purchase, construction or production of assets eligible for capitalization can be judged from the following aspects:

Special reminder:

1. If the purchase, construction or production of an asset that meets the capitalization conditions requires trial production or trial operation, when the trial production results show that the asset can normally produce qualified products, or the trial operation results show that the asset can normally produce or operate, it shall be considered that the asset has reached the predetermined usable or saleable state.

2. Accounting Standards for Business EnterprisesNo. 14. 17- borrowing costs: the borrowing costs related to the assets purchased, built or produced that meet the capitalization conditions shall be stopped when all parts of the assets can be used or sold to the outside world while other parts continue to be built, and the purchasing, building or production activities necessary to make the assets reach the predetermined usable or saleable state have been substantially completed.

Where each part of an asset purchased, constructed or produced is completed separately, but it can only be used or sold to the outside world after the overall completion, the borrowing costs shall stop being capitalized when the asset is completed.

Question 5: How to issue an invoice when applying for a patent and asking the school for reimbursement? The patent office only gives receipts but not invoices, but the school says it only recognizes invoices.

Answer:

Let the financial personnel in your school study the tax law well. Non-operating expenses charged by government departments are not within the scope of value-added tax, so invoices can certainly not be issued, and only bills supervised by the financial department can be issued.

According to the Measures for the Administration of Financial Bills (Order No.70 of the Ministry of Finance), financial bills refer to bills that are supervised (printed) by the financial department and collected by state organs, institutions, social organizations and other organizations with public management or public service functions (hereinafter referred to as "administrative institutions") according to law.

The patent office does not belong to the enterprise, and the fees collected are not taxed, and only the prescribed financial bills can be used.

Question 6: Can an enterprise issue multiple sales invoices for a sales business?

Answer:

If the contract stipulates payment by installments, invoices can be issued by installments.

However, whether it is installment billing or one-time billing, as long as the total amount is equal to the real transaction amount.

Question 7: After the implementation of the new income standards, will it affect the enterprises that implement the accounting standards for small businesses?

Answer:

Although Article 3 of the Accounting Standards for Small Enterprises stipulates that the transactions or events of small enterprises that implement this Standard are not stipulated in this Standard, they can be handled with reference to the relevant provisions in the Accounting Standards for Business Enterprises.

However, the fifth chapter of the Accounting Standards for Small Enterprises has relatively complete provisions on income, and it is rare to refer to the relevant provisions of the Accounting Standards for Business Enterprises.

At the same time, it cannot be denied that various innovative businesses are constantly emerging. What is not stipulated in the accounting standards for small enterprises can be implemented with reference to the new income standards. For example, the "Chapter V Accounting Treatment of Special Transactions" stipulated in the new income standards is not involved in the accounting standards for small enterprises. Therefore, if small enterprises encounter "special transactions", they can refer to the provisions of the new income standards for handling.

Question 8: How to determine the taxable income of individual comprehensive income?

Answer:

For the comprehensive income of individual residents, the taxable income shall be the income of each tax year after deducting expenses of 60,000 yuan, and the balance after special additional deduction, special additional deduction and other deductions determined according to law.

For example, the annual salary of individual residents is 20 19 * * yuan144,000 yuan, the remuneration for labor is 20,000 yuan, the income from the transfer of patent use rights is 20,000 yuan, and the qualified special additional deduction and special additional deduction are 62,400 yuan.

Total annual income =144000+20000× (1-20%)+5000× (1-20%) × 70%+20000× (1-20%) =

Annual taxable income =178800-60000-62400 = 56400 (yuan)

Question 9: Our company plans to enjoy R&D expenses plus deduction for the first time when filing in 2020. What R&D expenses can be deducted before tax?

Answer:

The range of R&D expenses allowed to be added and deducted includes:

(1) Labor costs of personnel directly engaged in R&D activities or external R&D personnel;

(2) the cost of direct investment in R&D projects;

(3) depreciation expenses for instruments and equipment used in R&D activities;

(4) Amortization expenses of intangible assets used in R&D activities;

(5) New product design fee, new process specification formulation fee, clinical trial fee for new drug development, and field trial fee for exploration and development technology;

(6) Other expenses directly related to R&D activities (the total amount of such expenses shall not exceed10% of the total R&D expenses that can be added and deducted);

(seven) other expenses stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.