(1) Due to the uneven professional level of corporate finance personnel, many enterprises are unfamiliar with corporate income tax policies.
Due to the complexity of income tax calculation and strong policy, the financial personnel of many enterprises have not fully and accurately grasped the basic provisions, deduction basis and deduction ratio of pre-tax deduction items of enterprise income tax.
Some enterprises have some problems, such as exceeding the standard extraction fee, exceeding the annual amortization fee, including the standard control fee into the non-standard control fee, and the enterprises enjoying tax reduction or exemption can adjust their tax returns at will. These problems not only affect the correct implementation of tax policy and the authenticity of enterprise financial accounting, but also increase the tax payment cost of taxpayers and tax authorities.
(B) Due to the lack of corporate income tax business training, the professional quality of many tax personnel can not fully meet the needs of work.
Extended data:
First, the relationship between the pre-tax deduction provisions and the actual accounting treatment of enterprises
(1) Priority principle of tax law: When calculating taxable income, if the enterprise's financial and accounting treatment methods are inconsistent with the provisions of tax laws and regulations, it shall be calculated in accordance with the provisions of tax laws and regulations. (Platinum: Article 21 of the Enterprise Income Tax Law)
For example, the scope of employee welfare expenses is inconsistent with the relevant provisions in the finance department and the tax letter, while State Taxation Administration of The People's Republic of China made it clear when answering questions about taxation that income tax should be handled according to the documents in the tax letter; In accounting treatment, according to the documents of the Ministry of Finance. Inconsistent, in accordance with the standards of the tax law.
In practice, we must also pay attention to the embodiment of the priority principle of tax law in other aspects. For example, it is stated in the contract that the individual income tax arising from the equity transfer shall be borne by the individual, but the other party shall bear this part of the expenses. In practice, if personal income tax is not paid, the tax authorities will still find someone to take responsibility.
(II) The principle of harmonization of tax laws: If the expenses actually recognized by an enterprise in the financial accounting treatment according to the financial accounting system do not exceed the pre-tax deduction scope and standards stipulated in the enterprise income tax law and relevant tax laws and regulations, the expenses recognized in the actual accounting treatment of the enterprise shall be deducted before the enterprise income tax, and its taxable income shall be calculated. People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 15
(III) Blank principle of tax law: The specific deduction items that are not clearly stipulated by the tax laws and regulations and the competent department of finance and taxation of the State Council shall be calculated according to the national financial accounting regulations on the premise of not violating the basic principle of pre-tax deduction.
For example, regarding the labor insurance expenditure, at present, only the specific deduction scope is stipulated, and there is no deduction standard, so enterprises can calculate according to the national financial accounting regulations.
Baidu Encyclopedia-Enterprise Income Tax