Liability tax basis and accounting cost difference treatment
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Liquidation income refers to the potential appreciation (or impairment) of all assets and liabilities of an enterprise at the time of closure and liquidation, which has not yet received income tax. It can also be understood as the taxable income (or loss) generated by the assumption that an enterprise sells all assets and pays off all liabilities that must be repaid.
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In the first two articles, we have understood the main sources of bills for the sales expenses of pharmaceutical enterprises and the possible tax risks. Then how can we reasonably obtain the bills related to the sales expenses? Let's take a look:
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In the sales expense risk analysis of pharmaceutical enterprises (Part 1), we have talked about the main sources of expense notes of pharmaceutical enterprises at present, then we will take a look at the tax risks.
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Under the traditional marketing model, the sales expenses of pharmaceutical enterprises are always high. According to the data of listed pharmaceutical companies, the sales expenses of pharmaceutical manufacturers account for nearly 50% of the sales revenue, and some even reach 75% (Note: Some pharmaceutical companies only account for 10%-30% of the sales expenses, which is usually the result of a variety of business projects of listed companies. Pure pharmaceutical production and sales, the sales expenses will not be low, otherwise they will be eliminated by the market. Of course, exclusive wonder drugs do not need marketing, but domestic accounts for a small percentage). The state has been highly concerned about this phenomenon, and has taken a variety of measures to encourage pharmaceutical companies to squeeze out sales costs to reduce drug prices. A series of measures are being implemented, including procurement with quantity, crackdown on commercial bribery, and inspections of 77 pharmaceutical companies by the Ministry of Finance in 2019. The state wants to reduce drug prices, and pharmaceutical companies want to survive in the cruel competition. This i
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For a company, a shareholder shall pay individual income tax on interest, dividend and bonus when receiving dividends, and a shareholder shall pay individual income tax on income from property transfer when transferring the company's equity (or reducing the capital of the shareholder or liquidating the company). As for the partnership, the partners do not need to pay individual income tax on interest, dividends and bonuses when the partnership distributes dividends, but the partners shall pay individual income tax on the transfer of partnership property shares.
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In the part (1) about the impact of partners' transfer of partnership property shares on the tax burden, we have learned about the relevant provisions of the partnership law and the comparison between the property shares and the company's equity. Then we will continue to focus on the impact of the two tax links.
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Huanze Tax Agent Firm runs the Taxpayer Perspective column, which aims to let people understand what tax risks and tax obligations enterprises will face under some special circumstances through the perspective of taxpayers themselves, and how we should deal with these circumstances. Huan Ze is also honored to invite Mr. Xiong Zhen to write a special article for this column, hoping to give you inspiration. Next, let's take a look at the impact of partners' transfer of partnership property shares on the tax burden in the course of business operation.
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