Some accounting is simple, rough, see the ticket into the travel expenses, but please note: is general, not all! Today, I would like to share with you the information of "Tax Accountants Office".2000Yuan ticket ", under different circumstances of accounting methods, at the same time, different accounting methods in the annual income tax settlement of the credit limit and amortization need to pay attention to matters.

Case 1: The company reimbursed the round-trip air ticket to the customer General Manager Liu2000Yuan, not "travel expenses"! It shall be included in "business entertainment expenses". Article 43 of "Regulations for the Implementation of the Enterprise Income Tax Law" : The business entertainment expenses incurred by an enterprise in connection with its production and business activities shall be the amount incurred60%Deduction, but not more than the current year sales(business)income5‰.

Case 2: The company's employee Xiao Liu went home to visit relatives during the Spring Festival. According to the company's regulations, the round-trip air tickets were allowed to be reimbursed2000Yuan, not "travel expenses"! It should be included in the "welfare fee".

Annual enterprise income tax final deduction limit: according to the provisions of Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law, the enterprise's employee welfare expenses shall not exceed the total amount of wages and salaries14%Is allowed to be deducted.

Case 3: Accountant Liu from Financial Department reimbursed the bus tickets due to the formalities in the process of company organization2000Yuan, not "travel expenses"! It shall be included in the "start-up costs".

Method of Annual Enterprise Income Tax settlement and amortization: Notice of the State Administration of Taxation on the Connection of Several Tax Matters of Enterprise Income Tax(National tax letter2009:98The number is clear. The start-up expenses are not clearly listed as long-term deferred expenses in the New Tax Law. The enterprise can deduct them in a lump sum in the year on which the operation begins or deal with them in accordance with the provisions of the New Tax Law on the treatment of long-term deferred expenses.

Case 4: The company's employee Xiao Liu is allowed to reimburse the round-trip air ticket in accordance with the company's regulations when he is out for job skills training2000Yuan, not "travel expenses"! Should be included in the "staff education funds".

Annual enterprise income tax credit limit: according to the Ministry of Finance, the State Administration of Taxation "Notice on the pre-tax deduction policy of enterprise employee education funds" (finance[2018]51(1) The expenses incurred by an enterprise for employee education shall not exceed the total amount of wages and salaries8%Is allowed to be deducted when calculating the taxable income amount of the enterprise income tax; The excess is allowed to be carried forward for deduction in subsequent tax years. Case 5: The company reimbursed a person who had nothing to do with the company's operation2000Yuan, not "travel expenses"! It should be counted as "other".

Regulations on annual Income Tax Deduction: In accordance with the Enterprise Income Tax Law of the People's Republic of China (Order of the President of the People's Republic of China No63Article 8 As stipulated in Article 8, reasonable expenditures actually incurred by an enterprise in connection with the acquisition of income, including costs, expenses, taxes, losses and other expenditures, may be deducted when calculating the taxable income amount.

The above case is often encountered in our daily life, remind you again, as a financial person, do accounts must not be random!

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