The following expenses are not included in the scope of organization expenses:
1, expenses incurred in acquiring various assets. Including transportation costs, installation costs, insurance premiums and related labor costs incurred during the purchase and construction of fixed assets and intangible assets.
2, the provisions should be borne by all parties to the investment costs. Such as travel expenses, consulting fees, hospitality, etc. Expenses incurred by investors for investigation and negotiation to set up enterprises.
3. Expenditures such as fixed assets and intangible assets purchased and built for training employees shall not be listed as organization expenses.
4. The interest paid by investors to raise funds by themselves with invested capital is not included in the start-up expenses, and shall be borne by investors themselves.
5. The handling fee paid for depositing foreign currency cash in the bank shall be borne by the investor.
The new enterprise income tax law came into effect on June 5438+1 October1day, 2008. Article 9 of the following document [2009] No.98 stipulates that the operating expenses in the new tax law are not clearly listed as long-term deferred expenses, and enterprises can deduct them in one lump sum in the year when they start operating, or deal with them according to the provisions of the new tax law on long-term deferred expenses, but once they are selected, they cannot be changed.
"Regulations for the Implementation of the Enterprise Income Tax Law" Article 70 Other expenses that should be regarded as long-term deferred expenses mentioned in Item (4) of Article 13 of the Enterprise Income Tax Law shall be amortized by installments from the month following the occurrence of the expenses, and the amortization period shall not be less than 3 years.
According to the above relevant regulations, the start-up expenses can be deducted or amortized at one time for not less than 3 years, but once the amortization method is selected, it cannot be changed.
Extended data:
1, staffing costs.
(1) Staff's labor expenses: specifically, it includes salary expenses such as staff's salary and bonus, as well as various social insurances that should be paid. Welfare expenses incurred during the preparation period, such as medical expenses, can be truthfully charged if the preparation period is short, and employee welfare expenses can be accrued according to 14% of the total salary if the preparation period is long.
(2) Travel expenses: including local transportation expenses and foreign travel expenses.
(3) Directors' dues and joint committee dues
2. Notarization fee for enterprise registration: mainly including registration fee, capital verification fee, tax registration fee and notarization fee.
3. Financing cost: mainly refers to the handling fee paid by financing and the exchange gains and losses and interest not included in fixed assets and intangible assets.
4. Personnel training fee: There are two main situations.
(1) The imported equipment and technology need to be digested and absorbed, and the expenses for sending some employees to study abroad during the preparation period.
(2) Labor expenses and related expenses for hiring experts for technical guidance and training.
5. Amortization, scrapping and damage of enterprise assets.
6. Other expenses
(1) Office expenses, advertising expenses and entertainment expenses incurred during the preparation period.
(2) Stamp duty
(three) the feasibility study expenses confirmed by the investor and borne by the enterprise.
(4) Other expenses related to the preparation, such as data investigation fees, legal fees, document printing fees, communication fees, celebration gifts, etc.
Expenditure not included in the scope of organization expenses
1, expenses incurred in acquiring various assets. Including transportation costs, installation costs, insurance premiums and related labor costs incurred during the purchase and construction of fixed assets and intangible assets.
2, the provisions should be borne by all parties to the investment costs. Such as travel expenses, consulting fees, hospitality, etc. Expenses incurred by investors for investigation and negotiation to set up enterprises. The China Municipal Government also stipulates that the entertainment expenses incurred by inviting foreign businessmen to negotiate business during the negotiation of Sino-foreign joint ventures shall not be listed as the start-up expenses of the enterprises, and shall be borne by the invited enterprises.
3. Expenditures such as fixed assets and intangible assets purchased and built for training employees shall not be listed as organization expenses.
4. The interest paid by investors to raise funds by themselves with invested capital is not included in the start-up expenses, and shall be borne by investors themselves.
5. The handling fee paid for depositing foreign currency cash in the bank shall be borne by the investor.
Determination of preparation period
The determination of the preparation period of Chinese enterprises is greatly influenced by the tax law. For example, the Detailed Rules for the Implementation of the Income Tax Law of Foreign-funded Enterprises stipulates that "the preparation period of a foreign-funded enterprise shall be from the date when the enterprise is approved for preparation to the date when it starts production and operation (including trial production)". The above-mentioned "approved preparation date" specifically refers to the date after the enterprise signed the investment agreement and the date when the contract was approved by the China Municipal Government.
The above-mentioned "date of starting production and operation (including trial production)" specifically refers to the end of the preparation period of the enterprise from the date when the equipment of the enterprise starts to operate, and the product is manufactured or the same first product is sold. Other enterprises can refer to this provision.
Amortization of start-up expenses
The start-up expenses are generally amortized for five years, and the new enterprise accounting system stipulates that the start-up expenses should be amortized once.
Accounting treatment method of organization expenses
The provisions of the Accounting System for Enterprises (Caishui [2000] No.25) and the relevant provisions of Article 34 of the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax have become invalid. The new enterprise income tax law was implemented on June 65438+1October 65438+1October 2008.
Article 9 of Document No.98 [2009] of the State Administration of Taxation stipulates that if the operating expenses are not clearly listed as long-term deferred expenses in the new tax law, the enterprise may deduct them in one lump sum in the year when it starts to operate, or deal with them in accordance with the provisions of the new tax law on the treatment of long-term deferred expenses, but once selected, it shall not be changed.
The undistributed start-up expenses of an enterprise one year before the implementation of the new tax law can also be handled according to the above provisions.
"Regulations for the Implementation of the Enterprise Income Tax Law" Article 70 Other expenses that should be regarded as long-term deferred expenses mentioned in Item (4) of Article 13 of the Enterprise Income Tax Law shall be amortized by installments from the month following the occurrence of the expenses, and the amortization period shall not be less than 3 years.
An example of accounting treatment of organization expenses
Therefore, the accounting treatment of organization expenses has changed greatly compared with that before 2008. Enterprises can choose the following two methods for accounting treatment.
First, the start-up expenses should be regarded as long-term deferred expenses, which should be amortized in installments for a period of not less than 3 years from the next month of the month when the expenses occur.
For example:
A joint-stock company started production and operation in July of 20 1 1 year, and the total start-up expenses incurred in June were 960,000 yuan, which were amortized in five years.
The monthly amortization amount is 960,000 yuan ÷5 years ÷1February = 1.6 (ten thousand yuan).
When amortized in July, the accounting entries are as follows:
Borrow: amortization of management expenses-organization expenses is RMB 654.38+RMB 600,000.
Loan: Long-term prepaid expenses-start-up expenses 654.38+0.6 million yuan.
The setup of tax adjustment ledger for organization expenses is as follows:
Pre-tax deduction ledger for organizational expenses
Unit: 10,000 yuan
Account filling instructions:
1. year: amortization date refers to the year and month when production and operation started, and so on in subsequent years.
2. Accounting amortization amount: refers to the total amount of organization expenses amortized in accounting.
3. Pre-tax deduction: refers to the amount allowed to be deducted before tax in this year according to the provisions of the tax law.
4. Tax adjustment: tax adjustment = accounting amortization-pre-tax deduction. The result is that positive numbers are increased income and negative numbers are decreased income.
5. Non-deducted amount: refers to the amount allowed to be deducted before tax in future years. The amount not deducted in the first year is filled in according to the tax adjustment of this year, and the amount not deducted in subsequent years = the amount not deducted in the previous period-the pre-tax deduction of this year.
Second, when the expenses occur, they can be directly included in the management expenses.
Borrow: management fee-organization fee
Loan: bank deposit/cash
It should be noted that during the preparation (start-up) period, the borrowing costs that need to be included in the value of fixed assets and the material costs that need to be included in the construction in progress cannot be accrued.
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