1. What interesting financial and taxation knowledge is suitable for sharing?
1. Profitability and having money (paying ability) are not the same thing. On the contrary, a loss-making enterprise does not necessarily have no money.
2. For physical assets or software that can be used for more than one year, when calculating profits every year, only the purchase expenditure *1/N (N is the service life) is used as the cost.
3. In many cases, the profits on the income statement are not tax-recognized profits for corporate income tax.
4. The concept that if there is no payment, it is not a cost, and if the goods are sold but no payment is received, it is not revenue, this is not true in accounting.
5. If your salary is paid in cash, you will also have to pay personal income tax.
6. Find a hacker to break into the medical insurance center and bank system... change the account amount in your name to a larger amount, and then spend money freely. "It's scary not to have accounting knowledge" - if you don't run away, you will soon. die.
7. Provision and impairment data are often the result of games between stakeholders and are also a means for some companies to adjust profits.
2. What are the common sense of finance and taxation?
(1) Accounting system 1) Accounting and accounting relationship: Accounting uses currency as the main unit of measurement to truly, accurately and accurately analyze economic activities. A management activity that comprehensively carries out recording, calculation, analysis, inspection and supervision.
Accounting relationship is the economic relationship that occurs between accounting institutions and accounting personnel in the process of handling accounting affairs and in the process of the country managing accounting work. 2) The content of accounting supervision mainly includes four aspects: first, the review and supervision of original vouchers; second, supervision of accounting books and financial reports; third, supervision of property and materials; fourth, supervision of financial revenue and expenditure.
3) The financial department of the State Council is in charge of accounting work nationwide. The local people's finance departments at or above the county level manage the accounting work within their respective administrative regions.
4) Accounting work mainly adheres to the following three principles: the principle of authenticity, the principle of completeness and the principle of legality. 5) Accounting has the functions of accounting and supervision.
(2) Taxation system 1) Taxation is a form in which the state participates in the distribution and redistribution of national income by virtue of its political power and obtains fiscal revenue in order to realize its functions. As a kind of fiscal revenue, taxation belongs to the category of distribution in the process of social reproduction.
2) The characteristics that distinguish taxes from other fiscal revenues are: mandatory; gratuitous; fixed. 3) The main components of the tax system are: tax payers; tax objects; tax types and tax items; tax rates; tax payment links; tax payment deadlines; tax reductions and exemptions; and violations.
4) Turnover tax. It includes: value-added tax; land value-added tax; consumption tax; business tax; tariff.
5) Income tax. It includes: corporate income tax; income tax for foreign-invested enterprises and foreign enterprises; personal income tax; agricultural tax.
6) Property tax. It includes: property tax; deed tax.
7) Specific behavior tax. It includes: fixed asset investment direction adjustment tax; banquet tax; slaughter tax; vehicle and vessel use tax; stamp duty; and urban maintenance and construction tax.
8) Resource tax. It includes: resource tax; urban land use tax; cultivated land occupation tax.
Law on Foreign-Invested Enterprises (1) Sino-Foreign Equity Joint Ventures Law Sino-foreign joint ventures refer to the relationships between Chinese partners and foreign partners in accordance with the laws of the People's Republic of China (hereinafter referred to as "Chinese laws") It stipulates that enterprises that jointly invest and operate jointly within China and share profits, risks and losses in accordance with the investment ratio. Sino-foreign joint ventures are equity joint ventures.
The organizational form of a Sino-foreign joint venture is a limited liability company. The parties to the joint venture can contribute capital in the form of currency, physical objects, industrial property rights, proprietary technology, etc. The Chinese party can also contribute capital in the form of land use rights.
The investment ratio of foreign joint venturers is generally not less than 25. The authority body of a Sino-foreign joint venture is the board of directors.
(2) Sino-Foreign Joint Venture Law A Sino-foreign joint venture refers to a Chinese partner and a foreign partner established in China in accordance with the provisions of Chinese law, and the income or products are distributed according to the stipulations in the cooperative enterprise contract. , enterprises that share risks and losses. The state encourages the establishment of production-oriented cooperative enterprises with product exports or advanced technology.
(3) According to the Law of the People's Republic of China and Foreign-Funded Enterprises, a wholly foreign-owned enterprise, referred to as a foreign-funded enterprise, refers to an enterprise established in China in accordance with the provisions of Chinese law and with all capital invested by foreign investors. . It does not include branches of foreign enterprises and other economic organizations in China.
The establishment of a foreign-invested enterprise must be conducive to the development of China's national economy and be able to achieve significant economic benefits. The organizational form of a foreign-invested enterprise is a limited liability company, and it may also adopt other organizational forms upon approval.
Basics of Enterprise Management Master the concepts, characteristics and types of enterprises; understand the basic content of enterprise management; master the basic characteristics and basic content of modern enterprise systems; understand the characteristics and composition of modern enterprise culture; understand the principles of accounting Division of functions and accounting elements; master the general principles and methods of accounting; understand the basic elements of the tax system; understand different tax types and their included tax purpose requirements and basic procedures for tax payment; master the essence, functions and forms of currency; Understand the RMB system; understand the forms of credit and credit instruments; understand the current types of insurance in my country and the contents of insurance contracts.
3. What are the tax tips that accountants must know
1. Pay less tax when investing in technology. Many owners of private enterprises are technical experts and have corresponding patents, but they will It was made available to the company without specifying how the technology would be used.
It is recommended that bosses invest technology patents into the company at a price. On the one hand, it can improve the company's financial situation and reduce financial pressure during investment; on the other hand, after the price is invested in the shares, the company can include them as intangible assets and do Reasonable amortization - increase costs and expenses, reduce profits, and pay less income tax. 2. Stamp reduction for e-commerce. At present, my country also levies value-added tax on e-commerce. However, according to the regulations of the State Administration of Taxation, if orders are made via telephone or computer network in supply and demand economic activities, and no written voucher is issued, stamps will not be applied for the time being.
Therefore, companies can abandon the traditional business model and complete all ordering processes online to save stamp duty. 3. If you have small deposits, you can delay tax payment. Enterprises should pay taxes promptly after filing, but if you have small deposits, you can apply for delayed tax payment.
How small is the deposit enough to defer? The available bank deposits are insufficient to pay wages for the current period, or the taxes payable are insufficient after wages are paid. Note: Available bank deposits do not include provident fund deposits that the enterprise cannot pay, deposits designated by the state, and various special deposits.
4. Declaration even if there is no business. Enterprises may not have taxes to pay due to various reasons, but they must file tax returns on time. A return with no tax due is a so-called zero return and requires only a simple procedure.
However, if you fail to do so, the tax authorities may impose a fine of 2,000 yuan each time. 5. The application time is very important. Zhang San’s new company’s tax registration is on June 30, and Li Si’s new company’s tax registration is on July 1.
Both companies submitted requests to the tax authorities to enjoy the preferential tax policies for new enterprises. At the end of the year, the tax authorities approved: Zhang San’s company has enjoyed one year of income tax preferential treatment that year and will start paying income tax next year; Li Si’s company can choose to pay this year’s profits first and enjoy one year of income tax preferential treatment starting next year.
According to tax regulations: companies opened in the first half of the year are exempt from tax for one year, and companies opened in the second half of the year can choose. A day's difference can lead to different fates.
6. Reset the process and pay less tax. For many production-oriented companies, setting up their own sales companies can avoid excessive consumption tax burdens. The company's products are first sold to sales companies, which then sell them to dealers or customers.
Since consumption tax is paid in the production process and not in the sales process, sales companies do not pay consumption tax. As long as the pricing is reasonable, they can pay less consumption tax. 7. Divide first and sell later to pay less tax. A company invests in a company and holds 60% of its equity. The market of the company operates well and the company has made profits year after year. The value of the 60% equity has increased a lot.
Now the company boss wants to transfer the equity, and the financial manager suggested that the profits should be divided first and then transferred, so that he can pay less tax. Because there is no need to pay taxes if you distribute first, and you will have to pay taxes if you don’t distribute.
8. Pay taxes even if the contract is voided. Some companies like to sign contracts. After signing, if problems are discovered, they will void and re-sign. As everyone knows, stamp duty must be paid after signing a contract, even if the contract is voided.
In addition, when changing the contract, if the contract amount increases, stamp tax needs to be paid back. If the amount decreases, stamp tax will not be refunded. Therefore, if the contract amount cannot be determined at the moment, you should sign a contract with an undetermined amount first, and then add it after it is determined, so as to avoid paying more taxes.
9. Doing good deeds is also important. Doing good deeds is also related to paying taxes. The money and physical objects donated by enterprises may be regarded as sales and subject to value-added tax. Therefore, the tax burden must be considered when making donations; second, the donation must reasonably enter into the cost and meet the tax conditions, including the need Donate through units and channels recognized by the national tax authorities.
And a special receipt for accepting donations that complies with tax laws. If you do not meet the conditions, you will not be able to enter the cost after donation, and you will have to pay an income tax of 25%.
10. Be careful when dealing with accidents. When you are on a business trip and someone steals your laptop, this matter has something to do with paying taxes. Losing a laptop is a property loss and must be included in the company's costs with relevant proof.
11. The applicable tax rate depends on the input. As long as the enterprise is a general taxpayer, the tax rate for selling books is 13. However, there is a company that sells books and is a general taxpayer, but the tax officer requires the company to pay tax at 17.
The tax officer explained: The company’s input invoice for printed books is RMB 17. If the company applies a tax rate of RMB 13, doesn’t it mean paying RMB 13 to deduct RMB 17? How to balance the tax? The use tax rate is only related to the product and has nothing to do with the input. Be sure to think twice about the tax officer’s explanation.
12. Taxes must also be paid on advances received. Article 33 of the "Implementing Rules of the Value-Added Tax Regulations" stipulates: Tax obligations will only arise on advances received when the goods are shipped. "Caishui No. 200316" also emphasizes that in addition to the sale of real estate, advance receipts from other service businesses do not need to pay business tax first, and business tax will be paid when the income is recognized.
Some companies pay taxes in advance because the other party requires an invoice. In fact, after receiving the advance payment, you only need to issue an advance payment voucher to the other party.
13. These are also production-oriented enterprises. Foreign-invested production enterprises are subject to the "two exemptions and three half-year exemptions", but only production-oriented enterprises can enjoy it, and service enterprises cannot enjoy it. What exactly is a production enterprise? According to the "Foreign-Invested Enterprise Income Tax Law", industries such as construction, cargo transportation, industrial information, maintenance of precision instruments and equipment, and urban sewage treatment are all productive enterprises.
14. Rental is not tax-free? Domestic-funded enterprises need to pay a property tax of 12% based on the rent when renting a house, while foreign companies pay 18%. Guangdong regulations: Newly purchased properties by foreign companies can enjoy the preferential policy of being exempted from property tax for three years.
A foreign company purchased a one-story office building, half for self-use and half for rent. When applying for tax exemption, the tax authorities refunded it: the rental portion of the building is not exempt from property tax. The company had to pay a property tax of 18%.
It’s really unfair. The tax exemption conditions stipulated in Guangdong do not distinguish between self-use or rental.
Enterprises pay more taxes and are kept in the dark 15. Take more input items and get more deductions. As a general taxpayer, the part of output minus input items needs to pay tax. Therefore, you can get more input items. Pay less tax. These inputs include: purchasing office supplies, purchasing low-value consumables, refueling cars, purchasing repair spare parts... Over time, enterprises can reduce their tax burden.
16. Give your customers a wonderful gift.
4.
General taxpayers can deduct input tax when they receive invoices issued by small-scale taxpayers from the tax bureau (commercial 4, industrial 6).
It is deducted according to 4 or 6. Similarly, general taxpayers who receive input tax invoices with a tax rate of 13 can deduct the face tax.
No matter what tax rate the invoice is, it should be implemented in accordance with the regulations on whether VAT is allowed to be deducted: The input taxes allowed to be deducted from the output tax are: 1. The VAT amount stated on the special VAT invoice obtained from the seller.
2. The value-added tax amount stated on the duty payment certificate obtained from the customs.
3. The amount of input tax allowed to be deducted for the purchase of tax-free agricultural products is calculated based on the purchase price and a deduction rate of 13%.
In addition, freight invoices (except freight for purchasing fixed assets) are deducted from input tax at a rate of 7%. Invoices for purchasing materials from the material recycling department can deduct input tax at a rate of 10%.
The input taxes that cannot be deducted from the output tax include: 1. Purchase of fixed assets (except the three northeastern provinces); 2.
Purchased goods or taxable services for non-taxable items; 3. Purchased goods or taxable services used for tax-free items; 4.
Purchased goods or taxable services for collective welfare or personal consumption; 5. Purchased goods with abnormal loss; 6.
Purchased goods or taxable labor used for work-in-progress and finished goods that are abnormally lost.
5.
1. There is no upper limit for small-scale taxpayers to issue ordinary VAT invoices per month; they do not need to issue them (that is, zero declaration).
2. Small-scale taxpayers refer to value-added tax taxpayers whose annual sales are below the prescribed standards and whose accounting is not sound and cannot submit relevant tax information as required. The so-called imperfect accounting refers to the inability to correctly calculate the output tax, input tax and tax payable of value-added tax.
###1. Small-scale businesses can issue ordinary invoices for product sales, but cannot issue ordinary VAT invoices. You can also apply for the issuance of special VAT invoices or ordinary VAT invoices.
2. There is no limit, but if your company is a commercial enterprise and invoices 800,000 for 12 consecutive months, it will be ordered to be recognized as a general taxpayer. If it is other small-scale taxpayers, it will invoice 500,000 for 12 consecutive months. Ordered to be recognized as a general taxpayer. ###1. There is no upper limit on how many ordinary VAT invoices a small-scale taxpayer can issue in a month; it does not need to be issued (that is, zero declaration).
2. If the other party (purchaser) is not a general VAT taxpayer, that is, there is no need to deduct input, a general invoice can be issued. ### You can only sell ordinary invoices. The monthly value-added tax for small-scale taxpayers is assessed and collected. Invoices are issued for stable tax amounts. If the amount exceeds the quota, you will have to pay more tax.
Special VAT invoices and ordinary invoices must be issued through the tax bureau. ###You can issue as many invoices as you have business, so there is no upper limit on the amount. Of course, you need to pay tax when you open one.
You don’t have to turn it on. For the sales industry, how many merchants want to only issue ordinary invoices instead of ordinary VAT invoices, because the two tax rates are different, the VAT on ordinary invoices is 17, and the ordinary invoices pay a business tax of 3.
When a customer requires a merchant to issue a value-added tax invoice, it must be issued according to the customer's request.
6.
1. The tax rate for small-scale enterprises that apply to the tax bureau for issuance of special value-added tax invoices is 3.
2. Small-scale taxpayers who sell goods or taxable services shall adopt a simple method to calculate the tax payable. The tax payable is calculated based on the sales volume (excluding tax) and the prescribed 6 and 4 (now it is 3 without distinguishing between industry and commerce), the input tax cannot be deducted, and special value-added tax invoices can be issued.
The calculation formula is: tax payable = sales volume * collection rate. If a small-scale taxpayer uses the combined sales and tax payable pricing method to sell goods or taxable services, the sales volume can be calculated according to the following formula , that is, convert tax-included sales to tax-exclusive sales: sales = tax-included sales/(1 collection rate) 3. Small-scale enterprises can go to the tax bureau to apply for issuance of special value-added tax invoices. The information required is: 1. Application form for issuance of special value-added tax invoice applied on the tax bureau website; 2. Bring the company's business license and ID card of the person in charge. 4. Special value-added tax invoices are produced, designed and printed under the supervision of the State Administration of Taxation. They are only available for purchase by general taxpayers of value-added tax. They serve as important accounting documents for taxpayers to reflect their economic activities and also record the tax obligations of the seller. and legal proof of the purchaser's input tax; it is an important and decisive legal special invoice in the calculation and management of value-added tax.
###Generally, it is a tax rate of 3; please verify. ###Small-scale taxpayers cannot issue special invoices by themselves. They need to go to the tax bureau to ask the tax bureau for help in issuing this. Generally, the tax rate is 3.
7.
According to the emergency notice issued by the State Administration of Taxation on July 1, 2004 on issues related to strengthening the collection and management of value-added tax for newly established commercial and trade enterprises (Guo Shui Fa Dian [2004] No. 37 ) regulations; for newly-established commercial and retail enterprises with fixed business premises and physical goods, as well as newly-established large and medium-sized commercial and trade enterprises with a registered capital of more than 5 million yuan and more than 50 employees, when conducting tax registration, they will submit a general tax payment Those who apply for qualification recognition can be recognized as general taxpayers and directly enter the counseling period, and the general taxpayer management during the counseling period will be implemented.
After the tutoring period, with the approval of the competent tax authorities, the taxpayer can be converted into a formal general taxpayer and be managed according to the normal general taxpayer. For large and medium-sized commercial enterprises with large scale of operations, fixed business premises, fixed channels for purchasing and selling goods, and complete management and accounting systems, they may not be subject to general taxpayer management during the guidance period, but shall be directly managed as normal general taxpayers.
After the tax counseling period reaches 6 months, the competent tax authorities should conduct a comprehensive review of the commercial and trading enterprises. Those that meet the following conditions at the same time can be recognized as formal general taxpayers. 1. The conclusion of the tax assessment is normal.
2. The results of interviews and on-site inspections are normal. 3. Enterprises declare and pay taxes normally.
4. Enterprises can accurately calculate input and output tax, and correctly obtain and issue special invoices and other legal input tax deduction vouchers. For commercial enterprises that do not meet any of the above conditions, the competent tax authorities may extend their tax guidance period or cancel their general taxpayer qualifications.
8. How to pay taxes on the sale of used goods Finance and Taxation 1998
According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Value-Added Tax Policies for Used Goods and Used Motor Vehicles" (Finance and Taxation [2002] 29 No.): "A taxpayer's sales of used goods (including sales of used goods by second-hand goods business units and taxpayers' sales of taxable fixed assets for their own use), regardless of whether they are general VAT taxpayers or small-scale taxpayers, and regardless of their Whether it is an approved second-hand goods transfer pilot unit, the value-added tax will be levied at a half rate of 4, and the input tax shall not be deducted. ” ) stipulates: "Sales of other used fixed assets belonging to goods are temporarily exempt from VAT. In actual collection, the specific standards for "other used fixed assets belonging to goods" are as follows: Other used fixed assets belonging to goods Fixed assets "should meet the following conditions at the same time: (1) They are goods listed in the enterprise's fixed assets catalog; (2) The enterprise manages them as fixed assets and have confirmed that they have been used; (3) The sales price does not exceed their original value of goods.
For those that do not meet the above conditions at the same time, value-added tax should be levied regardless of the accounting regulations. ” Therefore, please handle it according to the above provisions.