At present, we adopt the accrual basis in accounting, so in general, the income can be recognized when three conditions are met:
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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)
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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.
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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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Vehicle purchase tax is a kind of tax levied on units and individuals who purchase specified vehicles in China. It is evolved from vehicle purchase surcharge. On December 29, 2018, the Seventh session of the Standing Committee of the 13th National People's Congress adopted the Vehicle Purchase Tax Law of the People's Republic of China. As of July 1, 2019.
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Although agricultural tax has retired from the stage of history, one item still remains today, which is tobacco leaf tax that we rarely come into contact with. How to calculate the input tax of tobacco leaf tax and value-added tax related to the purchase of tobacco leaf in agricultural products? Today, we will share with you:
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As for the accounting treatment of employment security funds for the disabled and VAT exemption for small and micro enterprises, our tax accountant firm is often asked by customers. Today we will make a presentation.
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The annual corporate income tax final settlement is coming to an end. Let's take a look at the final settlement policy analysis of small and micro enterprises organized by my tax office. It's so simple! Hurry up and collect!
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According to the Announcement of the State Administration of Taxation of the Ministry of Finance No. 17, 2020, in order to promote automobile consumption, from May 1, 2020 to December 31, 2023, taxpayers engaged in second-hand car dealerships selling their purchased second-hand cars will be taxed at 0.5% VAT instead of 2% VAT on 3% levy.
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In the past 2020, due to the impact of the novel coronavirus pneumonia, all aspects of production and life in China have been greatly affected. In order to maintain the stable development of society, the country also introduced a series of preferential policies in 2020. One of the benefits that is relevant to everyone is the corporate Social Security credit.
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