1, printing year is new year.
According to the Notice of State Taxation Administration of The People's Republic of China on Defining the Meaning of Year Codes in the Classification Codes of Ordinary Invoices (Guo [2005] No.2 1 8), "1. The sixth and seventh year codes in the general invoice classification code refer to the printing year of the invoice, not the use year of the invoice, which can be used across years. "
2. The issue year spans years.
According to Article 6 of the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.34, 20 1 1): "If the actual costs and expenses incurred in the current year cannot be obtained in time for various reasons, when the enterprise prepays the quarterly income tax, it can be temporarily recorded according to the book amount; However, at the time of final settlement, valid vouchers for costs and expenses should be supplemented. " Article 6 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning the Tax Treatment of Taxable Income of Enterprise Income Tax (State Taxation Administration of The People's Republic of China AnnouncementNo. 12) stipulates: "According to the relevant provisions of the Law of People's Republic of China (PRC) on Tax Collection and Management, enterprises should make special declarations and explanations on the expenses actually incurred in previous years that should be deducted before enterprise income tax according to tax regulations.
Specific treatment methods:
First, the tax law requires expenses to be charged during the year and invoiced, which mainly affects the enterprise income tax in terms of taxation. Since the enterprise income tax is calculated on an annual basis and paid in advance in installments, the invoice is recorded in the tax year every month, which does not affect the calculation of income tax in that year. The accounting of invoices obtained across years, although only the time difference, affects the matching of different tax years, the calculation of income tax payable and the requirements of relevant tax laws:
Domestic enterprises:
1. General principles of pre-tax expenses: According to the Measures for Pre-tax Deduction of Enterprise Income Tax, the confirmation of pre-tax deduction should generally follow the following principles:
(1) accrual principle. That is, the taxpayer should confirm the deduction when the expenses occur rather than when they are actually paid.
(2) the principle of proportionality. That is, the expenses incurred by taxpayers should be matched or deducted in the current period. The deductible expenses that taxpayers should declare in a tax year shall not be declared in advance or later.
2. Handling of accrued expenses in previous years: According to the provisions of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Some Specific Issues of Enterprise Income Tax (Caishuizi [1996] No.79) and the Notice of State Taxation Administration of The People's Republic of China of People's Republic of China (PRC) on Some Business Issues of Enterprise Income Tax (Guo Shui Fa [1997] 1), including all the , shall not be carried forward to the next year. Refers to the pre-tax deduction items that have not been accrued, accrued and accrued by taxpayers after reporting within the specified reporting period at the end of the year.
3. Handling of missed expenses found in the process of income tax settlement: According to the Administrative Measures for Enterprise Income Tax Settlement and Payment (Guo Shui Fa [2005] No.200), if an enterprise finds that the annual income tax declaration is wrong within the period of income tax settlement and payment, it can re-apply for the annual income tax declaration and settlement to the competent tax authorities within the period of income tax settlement and payment.
4. Restrictions on the deduction of advertising fees: According to the "Measures for Pre-tax Deduction of Enterprise Income Tax", the conditions that domestic-funded enterprises must meet to declare the deduction of advertising fees include: actually paying the fees and obtaining the corresponding invoices. That is, advertising expenses are not allowed to be charged before income tax without obtaining invoices.
Foreign-funded enterprises:
1. General principle of pre-tax expenses: According to Article 11 of the Detailed Rules for the Implementation of the Income Tax Law for Enterprises with Foreign Investment and Foreign Enterprises, the calculation of taxable income of enterprises is based on accrual basis.
2. Handling of the omitted expenses found in the process of income tax settlement: According to the Notice on Printing and Distributing the New Revision (Guo Shui Fa [2003]13), if an enterprise finds that the annual income tax declaration is wrong within the period of income tax settlement, it can re-apply for the annual income tax declaration settlement with the competent tax authorities within the period of income tax settlement.
Domestic and foreign-funded enterprises are treated the same.
As can be seen from the above provisions:
1. According to the requirements of tax law, expenses can only be deducted in the current year, and cannot be deducted in advance or carried forward to future years.
2. Just because the expenses of the current year have not been invoiced, it cannot be considered that the expenses cannot be charged before the income tax of the current year. For example, Guangzhou Local Taxation Guangzhou Local Taxation Fa [2005] No.276 document stipulates. The accounting closing date is 65438+February 3 1 every year, but the income tax settlement period is 65438+1 October1to April 30/every year. According to the above provisions, if an invoice is obtained during the period of final settlement, the annual income tax declaration and final settlement can be re-applied to reduce the taxable income. If an invoice is obtained after the final settlement, according to the provisions of the Tax Administration Law, if the taxpayer overpays, and the taxpayer discovers it within three years from the date of final settlement, he may request the tax authorities to refund the overpaid tax and add interest to the bank deposits for the same period.
Two. Financial treatment and tax analysis of invoices obtained on New Year's Eve At present, enterprises have different accounting treatment methods for invoices obtained on New Year's Eve, and the corresponding income tax treatment is as follows:
1. As the treatment of accrued expenses, the accrued expenses of foreign-funded enterprises are currently treated according to the accrual principle. For foreign-invested enterprises engaged in credit, leasing, etc., according to State Taxation Administration of The People's Republic of China No.31,reserves, funds and future expenses of other projects shall not be accrued before income tax, except for the provision for bad debts that can be withdrawn according to regulations.
For domestic-funded enterprises, Document No.804 [2003] of Guoshuihan stipulates that the pre-tax deduction of enterprise income tax must follow the principle of real occurrence. Unless otherwise stipulated by the state, expenses incurred by drawing reserves or other withholding methods shall not be deducted before tax. For the balance of expenses withheld and remitted by taxpayers in accordance with the provisions of the accounting system, tax adjustments should be made when filing tax returns, and enterprise income tax should be paid according to law.
Handling of Guangdong local tax withholding expenses: According to the contract, the withholding loan interest and site rent up to the tax year of 65438+February are allowed to be charged before tax, and other withholding expenses or expenses beyond the tax year need to be adjusted.
If tax adjustment is made to the accrued expenses of the current year, the actual payment in the next year can be deducted before tax in the actual payment year. Generally, payment will be made after receipt of the invoice (that is, payment in the second year).
2. Charge the fee first, and attach it to the accounting voucher after receiving the invoice, which is in line with the timeliness of accounting treatment. However, if the invoice cannot be obtained, this part of the expenses cannot be deducted before the income tax, and tax adjustment should be made when the income tax is settled. If an invoice is obtained after the tax year, the income tax shall be paid according to the following circumstances:
(1) If the invoice is obtained during the final settlement period, no tax adjustment is required; If the tax declaration and final settlement have been made, the annual income tax declaration and final settlement can be made again.
(2) If the invoice is obtained after settlement, it can still be deducted as the expense of the year before income tax. According to the provisions of the Tax Administration Law, within three years from the date of final settlement, taxpayers may ask the tax authorities to refund the income tax overpaid in that year. The following are the provisions of Guangzhou local tax, which can be used for reference: Guangzhou Local Tax Fa [2005] No.276 stipulates that if the tax authorities find that taxpayers collect costs and expenses with illegal vouchers during tax inspection, and there is evidence to prove that the confirmation of taxpayers' pre-tax deduction of costs and expenses follows the principles of accrual basis, proportion, correlation, certainty and rationality, they can ask taxpayers to re-obtain legal and valid vouchers from sellers or labor providers within the prescribed time limit. If a valid certificate can be obtained again, the taxpayer may be allowed to deduct the expenses of the operating year before tax according to the price indicated on the certificate.
In this case, there is no uniform provision in the current tax law. The year of recording expenses is inconsistent with the year of issuing invoices. Although only in timing difference, according to the requirements of the tax law, the expenses of the previous year cannot be deducted in the actual accounting year, but this situation is also caused by objective reasons. At present, the usual practice can be divided into two situations:
(1) Non-accounting errors According to the requirements of the accounting system, the entry of invoices should follow the principles of timeliness and objectivity in accounting. In principle, the invoice date should be consistent with the input time. However, in actual business, the invoice issued by the other party in the current month may not be available until next month, even across the year. For example, the invoice issued in February 65438 is still in the process of mailing on February 3 1 day, but it must be settled on the same day, and this fee cannot be recorded in the current year; An employee went on a business trip in June+February, 5438, but still failed to get back to the company on June 3 1 day, so his travel expenses incurred in June+February, 5438 could not be reimbursed in that year. The above is a special case caused by objective reasons. Generally speaking, the difference between the invoice date and the input date is very small. For example, 65438 was invoiced in February, and 65438 was entered in 10. This situation is not an accounting error, but can be recorded when the invoice is actually obtained.
Considering that this is an objective and special situation, tax adjustment is generally not made for this situation, and it is directly deducted as the expense of the accounting year. As long as the amount is not large, it is not the expenses deducted by the pre-income tax limit, and the tax authorities generally recognize it. Therefore, the handling of this situation depends on the discretion of the competent tax authorities.
(2) Another case of accounting errors is that invoices cannot be recorded in time due to poor management. For example, the invoice issued by the other party in August was not claimed in time at that time, and the invoice was settled when it was returned in June 5438+next year 10. Or employees take out invoices from a long time ago for reimbursement. These are all loopholes in internal control of enterprises that lead to the omission of expenditures, and should be treated as accounting errors in accounting. The income tax treatment is the same as the above-mentioned situation of "including expenses first and attaching them to accounting vouchers after receiving invoices", and will not be repeated here.
4. Handling of new year's invoice. By the end of the period, the goods have been put in storage but the invoice bill has not arrived, and the accounting system stipulates that the final estimate will be recorded. In accordance with the provisions of the Accounting System for Enterprises-Instructions for the Use of Accounting Subjects, at the end of each month, receipts that have not received invoices and bills should be copied out separately according to the material subjects, and temporarily accounted for according to the planned cost. Raw materials, packaging materials, low-value consumables and other subjects should be debited, accounts payable should be credited, and the same records should be made in red at the beginning of next month. According to the normal procedure, debit the subjects of "material purchase" and "tax payable-VAT payable (input tax)" and credit the subjects of "bank deposit" and "notes payable".
When the invoice is obtained in the next year, the cost of this batch of materials may not necessarily be transferred to profit and loss, but may still be in inventory or in products and finished products. This situation does not affect profit and loss, and there is no tax adjustment. If the material cost at the end of the year has been carried forward to profit and loss, there is no need to make tax adjustment. At this time, raw materials may appear negative in the account, and it is ok to enter them in the account normally when the invoice is actually received. The following are the provisions of Ningbo local tax for your reference: The notice on clarifying some policy issues concerning the final settlement of enterprise income tax in 2004 (No.222 [2004] of Yongdi Shui Yi) stipulates that the materials and materials that have been accepted by the enterprise but the invoices and bills have not yet arrived shall be accounted for according to the planned cost, contract price or other reasonable prices, and the annual amount that has been included in the current profit and loss according to the regulations is allowed to be deducted before income tax. The tax authorities shall examine the authenticity, legality and rationality of the estimated accounts, and have the right to make adjustments if they find that invoices and bills have not been obtained for a long time and the valuation is obviously unreasonable without reasonable reasons.
5. The impact of purchasing fixed assets and obtaining invoices across years on income tax. If fixed assets are purchased, depreciation will be accrued from next month according to the requirements of accounting system and tax law. Therefore, the fixed assets purchased in June+February, 5438 were invoiced in June+10, 5438, which did not affect the income tax and did not need to be adjusted.
In short, whether it is necessary to adjust the income tax on invoices obtained across the year should be handled according to the specific circumstances. Taxpayers can strengthen internal management and avoid the troubles caused by obtaining invoices across the year.
1. Near the end of the year, check whether there are cases where the expenses of the current year have not been invoiced, ask the other party for invoices in time and find out the reasons. For example, whether the other party has issued an invoice but has not sent it, or whether the invoice is lost.
2. Ask the other party to notify your company after issuing the invoice, so as to get the invoice in time.
3. Arrange the business reasonably at the end of the year, and try to avoid the situation that you can't get the invoice until next year.