Enterprises should accurately sum up the expenses and collect the expenses correctly to avoid paying a lot of "unfair tax".
Details >If the enterprise is currently in the preparation period and the start-up cost is 600,000 yuan, there are two ways to deal with the start-up cost: one is to deduct it in one lump sum; the other is to deduct it evenly over three years and amortize it by 200,000 yuan every year. Both of these treatments are permitted for tax purposes. Which is more conducive to tax saving, my tax accountant firm suggests that enterprises need to determine according to their own conditions.
Details >With the implementation of the policy of replacing business tax with value-added tax, individuals need to be more considerate when selling their homes. At this time, there is a need for professionals to plan, because the housing involves a large amount of money, so whether to enjoy tax incentives for individuals is a large amount of expenditure
Details >Different donation methods and donation to different regions can enjoy different tax incentives, so enterprises need to make plans: how to donate can not only improve the visibility of the enterprise, but also give back to the society; And can fully enjoy the country's preferential tax policies.
Details >A company is a trademark agency. It has been issuing invoices to customers when it receives revenue, but the administrative receipts it receives from the Trademark Office only cover the cost. VAT is paid monthly according to the amount on the invoice.
Details >According to Article 1 of the Notice of the State Administration of Taxation of the Ministry of Finance on the Policy of Pre-Tax Deduction of Enterprise Commission Fees and Commission Expenses (Finance and Taxation No.29, 2009), the commission fees and commission expenses incurred by an enterprise in connection with production and operation are allowed to be deducted if they do not exceed the calculation limit specified below; The excess shall not be deducted.
Details >At present, we adopt the accrual basis in accounting, so in general, the income can be recognized when three conditions are met:
Details >In the past, the deduction rate for employee education expenses was 2.5 percent. However, a new policy was introduced in 2018. According to Article 1 of the Notice of the State Administration of Taxation of the Ministry of Finance on the Policy of Pre-Tax Deduction of Enterprise Staff education Funds (Finance and Taxation No.51), the part of the expenditure of staff education funds incurred by an enterprise that does not exceed 8% of the total amount of wages and salaries is allowed to be deducted when calculating the taxable income of enterprise income tax. The excess is allowed to be carried forward for deduction in subsequent tax years. (New policy for 2018)
Details >Recently, many enterprises have begun to calculate the year-end bonus. How should the individual income tax be confirmed when the individual gets the year-end bonus? First, annual one-time bonus: it refers to the one-time bonus paid to employees by withholding agents of administrative organs, enterprises and public institutions according to their annual economic benefits and comprehensive assessment of employees' annual work performance. Including year-end salary increase, annual salary system and performance-based pay system units according to the assessment of the annual salary and performance-based pay.
Details >The special year of 2020 has passed, and we have ushered in the brand New Year of 2021. There will be many, many things to do and many goals to accomplish at the beginning of the year. And for the financial person in charge of the company, the most need to know is what tax New Deal this year? What are the tax benefits? In this way, we can plan the operation and capital of the company at the beginning of the year.
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