Question 2: What do you mean by non-reimbursable expenses? Items that cannot be charged before tax are items that cannot be deducted when calculating taxable income when an enterprise pays income tax. According to the enterprise income tax law and relevant regulations, it mainly includes:
1. Capital expenditure. Taxpayer's purchase and construction of fixed assets and foreign investment expenditure.
Two. Intangible assets transferee and development expenditure.
Three, illegal business fines, confiscation of property losses.
4. Late fees, fines and fines for various taxes.
Five, natural disasters or accidents have compensation for losses.
6 public welfare and relief donations, as well as non-public welfare and relief donations that exceed the allowable deduction stipulated by the state.
Seven. Various sponsorship expenses.
Eight, taxpayers to provide other independent taxpayers with loan guarantees unrelated to their taxable income.
Nine, the sales of goods to the buyer's rebate, its expenses shall not be deducted before tax, the taxpayer's inventory depreciation reserve, short-term investment depreciation reserve, long-term investment impairment reserve, risk reserve, and any form of reserve other than those stipulated by national tax laws and regulations shall not be deducted.
The above circumstances can be deducted when accounting calculates profits, but not when tax law calculates income tax.
Question 3: What does it mean to include the cost? In other words, it is "tax avoidance"
Question 4: "What does it mean to be charged from the management expenses? It means that the contact fee is included in the management fee. For example, when purchasing office supplies for reimbursement, the expenses should be included in the management expenses. Entries should be: debit: management fee; Loan: cash or bank deposit
Question 5: What do you mean by the floating fee when handing over the house in the contract?
Question 6: What does it mean to charge a fine for expenses before enterprise income tax? This sentence means that the enterprise deducts the fine from the taxable income, but the tax law does not allow this. The fine of an enterprise can only be collected after tax, that is, the fine cannot reduce the payable enterprise income tax.
For example, the tax late fees paid by enterprises will be listed as non-operating expenses when making accounts, but income tax cannot be deducted before tax.
Question 7: The specific standard of business entertainment expenses, also known as entertainment expenses, is included in management expenses according to accounting standards and actual amount. However, according to the provisions of the tax law, the business entertainment expenses related to the production and business activities of the enterprise shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of the year.
Generally speaking, it refers to the publicity and marketing expenses incurred by enterprises for selling goods or providing services. Accounting advertising fees and business promotion fees shall be charged according to actual expenses. In terms of taxation, according to the regulations, the eligible advertising fees and business promotion fees incurred by enterprises are allowed to be deducted if they do not exceed 15% of the sales (business) income in the current year, unless otherwise stipulated by the competent departments of finance and taxation of the State Council; The excess shall be allowed to be carried forward and deducted in future tax years.
Question 8: What materials are needed for business promotion expenses, such as invoices, venue expenses, materials and articles for organizing activities, some customized activities, printed materials, personnel expenses hired from etiquette companies, etc. , you must have an invoice. Charge by invoice. For reference.
Question 9: What do you mean by special operating expenses?