Accounting Treatment Of Special Items Of Cost In Income Tax Calculation

For taxpayers, there are always some new problems to be solved.

Therefore, for taxpayers in the annual income tax settlement costs involved in some special matters, now on the relevant tax treatment to sort out and introduce, hoping to help you.

According to the regulations on the management of the extraction and use of educational funds for employees in enterprises (Financial Construction [2006] 317), senior executives' overseas inspection fees can not occupy the education expenses of staff and workers.

Therefore, senior executives' overseas inspection fees can not be counted in the staff education funds.

Can it be deducted in full or not in full? This depends mainly on whether the overseas inspection is related to production and operation. If it can be proved, it can be deducted in full. Otherwise, it can not be deducted as personal expenses.

The rules and regulations are: "opinions on the management of the extraction and use of educational funds for employees in enterprises" (Financial Construction [2006] 317), enterprise income tax law (sixty-third chairman's Decree No. eighth), and the implementation regulations of the enterprise income tax law (512nd of the State Council No. twenty-seventh).

2. can employer liability insurance be deducted before tax?

Employer liability insurance belongs to property insurance in the categories of insurance, but is it financial insurance stipulated in the forty-sixth regulation of enterprise income tax? According to the thirty-sixth regulation of the enterprise income tax law, except for the personal insurance premiums paid by workers in accordance with the relevant regulations of the state and other commercial insurance premiums that can be deducted by the Department of Finance and taxation under the State Council, the business insurance premium paid by investors or employees shall not be deducted.

Although employer liability insurance is not directly paid to employees, it is an insurance for employees who are employed by the insured to engage in work related to the insured's business in the course of their employment and to be liable for injury, disability or death due to occupational diseases prescribed by the state in relation to the business. Therefore, the insurance should be covered by commercial insurance and cannot be deducted before tax.

The regulation is based on: thirty-sixth regulations on the implementation of the enterprise income tax law (No. 512nd of the State Council).

According to the regulations of the Ministry of Finance and the State Administration of Taxation on the supplementary pension insurance policy on enterprise income tax (fiscal 2009 [27]), the supplementary medical insurance premium that can be deducted from the enterprise income tax can be deducted by standard. The supplementary medical insurance premium must be available to all employees, and only to some employees.

The regulation is based on: "Ministry of finance, State Administration of Taxation on supplementary pension insurance supplementary medical insurance premium related enterprise income tax policy notice" (finance [2009] 27).

If the enterprise pays the social security to the card holder, but does not pay the wages, nor withholds the personal tax, and the card holder does not work for the company, then the staff member does not belong to the company's employees, and the social security premium paid has not been allowed to be deducted before tax.

The regulation is based on: thirty-fifth regulations on the implementation of the enterprise income tax law (No. 512nd of the State Council).

5. a contract dispute between an enterprise and another enterprise, appeals to the court, the court judgment requires the other party to issue an invoice, but the other party does not perform. In such circumstances, can the court's judgment be recognized as a valid and valid certificate?

There are two kinds of situations: first, if the Court issues a letter of termination, indicating that there is no way to get the invoice again, the court judgment and the termination of execution documents can be used as legal effective documents before tax deduction; two, if the court does not issue the termination of execution, because it is not yet clear whether the invoice can be obtained, and the tax law needs certainty, the amount of pre tax deduction must be determined according to the actual amount.

Therefore, without a court's termination of the execution document, the court's judgment shall not be regarded as a valid legal certificate.

The regulation is based on the eighth section of the enterprise income tax law (Chairman's order No. sixty-third 2007).

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