We Should Not Give Up The Settlement Of The Business Once The Battalion Is Changed To Increase.

Some corporate finance managers even said that they did not have time to settle their accounts at the expense of the firms. For large enterprises, the most important task in this period is to calculate and pay. There is no doubt that the annual settlement and settlement can not be mentioned in the same way as the nationwide attention. However, we must not give up the final settlement of the business when the camp is changed to a heavy workload.

Statements are numerous and difficult. The final settlement is a summary of the production and operation of the enterprise over the past year. It reflects the tax capacity of the enterprise in the past year and is the most important tax related business for every enterprise. Although the settlement is made every year, it varies from year to year. In 2014, the new "enterprise income tax annual tax return" was officially opened, and 41 reports were more difficult to fill in, and many enterprises could not fill in the report. In the year of 2015, the State Administration of Taxation revised the Declaration on the declaration of tax returns of enterprises income tax (Class A, 2014 Edition). (the Announcement No. third of 2016 of the State Administration of Taxation) also replaced 3 statements and revised several filling criteria. In 2015, the Ministry of Finance and the State Administration of Taxation issued more than 60 normative documents on enterprise income tax, more than 30 of which are commonly used and important. If you don't study hard, you will not make good payment.

It is not reliable to give the intermediary entirely. The head of Finance and taxation of large enterprises often thinks that it is wrong to hand over the final settlement to the intermediary. First of all, intermediaries are only third parties. They know most about enterprises or their own financial personnel. Usually, they are also accounting personnel and handling tax related matters. If they do not participate in the calculation, the accreditation of intermediaries can only be made of fur. Secondly, tax identification involves enterprises. Production and operation In all aspects, the forensic personnel need to inquire and collect evidence from multiple parties, which requires coordination between management and all departments. If business management is busy with business transformation, the effect can be imagined. Finally, the most important thing for the intermediaries is to change the camp to a higher level. Most people are also engaged in the business of increasing the turnover of the business. Therefore, it is necessary to examine whether the quality of the settlement report should be guaranteed as before.

The announcement of the State Administration of Taxation on 2016 No. twenty-third put forward the extension of the settlement time. This is also the full consideration of the pressure brought to the enterprises at the same time when the business is changed to increase and the final settlement is made. Therefore, for the annual settlement and settlement work, enterprises should pay more attention to the quality and ensure the quality assurance. Below are five risk points that are easily overlooked in the settlement.

The notice of the State Administration of Taxation on the handling of enterprise income tax on enterprise treasury bonds investment business (No. thirty-sixth of the State Administration of Taxation announcement 2011) stipulates that the transfer of treasury bonds should be confirmed by the transfer of national debt contract, the date of entry into force of the agreement, or the transfer of national debt. The starting time of "days of possession" in the formula for calculating the interest rate of treasury bonds should also be confirmed in accordance with the "transfer of national debt contract, the date of entry into force of the agreement, or the transfer of national debt", but in practice, when taxpayers purchase treasury bonds from non issuers, they must clearly stipulate the date of entry into force in the contract, especially the bearer treasury bonds. It is difficult to confirm their specific transfer time, and only by effective contract agreement.

The thirty-fourth regulation of the implementation of the enterprise income tax law stipulates that the pre tax deduction of wages and salaries refers to the remuneration paid to all employees who are employed or employed in the enterprise in every tax year. The retirees are no longer employed or employed by enterprises. The expenses of enterprises do not belong to the wages and salaries expenses that can be deducted before tax according to the tax law. According to the eighth section of the enterprise income tax law and the twenty-seventh regulation of the enterprise income tax law, the expenses that are not directly related to the income obtained by the enterprise shall not be deducted from the tax. The departure of enterprises Retiree Expenses such as wages and welfare expenses are not directly related to the income earned by enterprises, and shall not be deducted before tax.

For enterprises that participate in basic old-age insurance in accordance with the law, the insurance provided by the Business insurance company for employees to supplement the old-age pension can be deducted from the pre tax deduction in accordance with the relevant provisions of the document No. 27 [2009]. According to the regulations on the insurance clauses and insurance premium rates of the life insurance companies (the CIRC Order No. third of 2011), the nature of the supplementary endowment insurance can be analyzed and judged from the name of the insurance products. At the same time, the author thinks that the supplementary pension insurance managed by the enterprise is not paid to the third party insurance institutions, and the ownership of the funds is still retained within the enterprise, so the pre tax deduction is not allowed.

Taxpayers should pay special attention to the following debt and share loss, which are not allowed to be deducted before tax: the debtor or guarantor has the ability to repay the economy, the creditor's right that has not been reimbursement on time, violates the provisions of laws and regulations, and evade or suspend the enterprise's creditor's rights in various forms and excuses; and the government's interference in the enterprise's creditor's rights to escape or suspend; the creditor's right that the enterprise has not recovered from the debtor and the guarantor; the creditor's right that the enterprise has not operated; other creditor's rights and shares that should not be written off.

The State Administration of Taxation of the Ministry of finance deals with the loss of assets before taxes. Deduction Policy "Notice" (fiscal revenue [2009] No. 57) stipulates that assets losses of enterprises within and outside the country shall be accounted for separately, and the losses caused by assets losses to overseas business organizations shall not be deducted when calculating the amount of taxable income within the territory.

The loss of assets caused by taxpayers' overseas operations, including the loss of assets invested in the operation of foreign branches, the loss of equity investment in the location of the investment enterprise, loss of investment in creditor's rights abroad, loss of receivables and prepayments, loss of notes receivable, various types of advances and current accounts, and location of fixed assets outside the fixed assets.

According to the logical structure of the present declaration form, when the taxpayer's overseas income is negative, it should fill in the negative number of "overseas income" in the fourteenth row of the main table, and separate it from the calculation of the taxable income in the territory. Among them, the loss of branches is compensated by the principle of "separating the country from each other". The loss of equity investment, debt investment, receivable prepayment and property transfer within domestic institutions can not be compensated by domestic income. At present, there is no clear standard for reporting acceptance. In practice, taxpayers should communicate with the competent tax authorities before deciding whether to accept the loss.

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