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 tax questions 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.
Changes in accounting policies and accounting estimates of extended information enterprises should have reasonable commercial purposes, and the main purpose is not to reduce, exempt or delay tax payment. The tax authorities have the right to make reasonable adjustments if there is evidence that enterprises abuse accounting policies or that accounting estimates reduce, exempt or delay the payment of taxes.
Tax authorities are both policy makers and policy executors. The so-called "rationality" has a large operating space for tax authorities, but it is more difficult for taxpayers to grasp.
For example, the depreciation period of fixed assets, enterprises tend to lengthen the depreciation period when they are just established to reduce the current cost, otherwise the tax revenue of that year may not make up for the losses; When making a profit, the depreciation period will be shortened, the depreciation will become larger, the cost will increase, and the tax payment will be reduced. In this case, the tax authorities will adjust the enterprise.
Baidu encyclopedia-pre-tax deduction