Journalism

Dalian agent bookkeeping tells you to obtain government financial funds, how to confirm the revenue time?

2021-08-18

one


How to confirm the time when enterprises obtain government financial funds?


A: According to the announcement of the State Administration of Taxation on issues concerning the scope of collection and management of certain policies on enterprise income tax (Announcement No. 7 of 2021 of the State Administration of Taxation), it is stipulated that "6. On the confirmation of the time when enterprises obtain government financial funds."

If an enterprise sells goods and provides labor services at market prices, and the government financial department gives or pays part of the funds according to the proportion of the quantity and amount of goods sold and labor services provided by the enterprise, the revenue shall be recognized in accordance with the accrual basis principle.

In addition to the above circumstances, all kinds of government financial payments obtained by enterprises, such as financial subsidies, subsidies, compensations, tax rebates, etc., shall be recognized according to the time of actual income.

This announcement is applicable to final settlement in 2021 and subsequent years. "

two



How to deduct the relevant expenses in the process of donation of non monetary assets before enterprise income tax?



A: According to the announcement of the State Administration of Taxation on issues concerning the scope of collection and management of certain policies on enterprise income tax (State Administration of Taxation Announcement No. 7, 2021), "I. deduction of expenses related to public welfare donation expenses

The freight, insurance, labor and other related expenses incurred by enterprises in the process of donation of non monetary assets, which are included in the amount recorded in the public welfare donation bills issued by state organs and public welfare social organizations, shall be deducted before tax as public welfare donation expenses;If the above expenses are not included in the amount recorded in the public welfare donation bills, they shall be deducted before tax as the relevant expenses of the enterprise.

……

This announcement is applicable to final settlement in 2021 and subsequent years. "


three


The company is a non manufacturing enterprise. May I ask if it can enjoy the preferential policy of additional deduction of R & D expenses in the first half of the year in accordance with Article 2 of the announcement of the Ministry of Finance and the State Administration of Taxation on further improving the pre Tax Deduction Policy for R & D expenses (Announcement No. 3, 2021) of the Ministry of Finance and the State Administration of Taxation?


A: According to Article 2 of the announcement of the Ministry of Finance and the State Administration of Taxation on further improving the pre tax plus Deduction Policy for R & D expenses (Announcement No. 3, 2021) of the Ministry of finance, when enterprises prepay the corporate income tax in the third quarter (quarterly prepayment) or September (monthly prepayment) of the reporting year, they can choose to enjoy the preferential policy of additional deduction for R & D expenses in the first half of the yearThis regulation is applicable to all enterprises except the negative list of R & D expenses.

The company is a non manufacturing enterprise. As long as your company does not belong to six negative list industries, such as tobacco manufacturing industry, accommodation and catering industry, wholesale and retail industry, real estate industry, leasing and business service industry and entertainment industry, you can prepay the corporate income tax in the third quarter (quarterly prepayment) or September (monthly prepayment) of the reporting year,They can choose to enjoy the preferential policy of additional deduction for R & D expenses in the first half of the year.


four


How to judge whether it meets the conditions of small low profit enterprises when paying enterprise income tax in advance?


A: Starting from 2019, when paying the enterprise income tax in advance, the enterprise can directly judge whether it is a small low profit enterprise according to the total assets, number of employees and taxable income as of the end of the current year. Compared with the previous judgment based on whether the enterprise was a small low profit enterprise in the previous tax year, the method is simpler and more deterministic.Specifically, the total assets and the number of employees are calculated according to the calculation formula of "annual quarterly average" in Article 2 of the notice of the Ministry of Finance and the State Administration of Taxation on the implementation of inclusive tax reduction and exemption policies for small and micro enterprises (CS [2019] No. 13), and calculate the quarterly average value as of the end of the reporting period;The annual taxable income index is temporarily judged according to the standard of no more than 3 million yuan at the end of the current period.


five


How to calculate the enterprise income tax of small low profit enterprises now?



A: According to articles 2 and 6 of the notice of the State Administration of Taxation of the Ministry of Finance on the implementation of the preferential tax reduction and exemption policy for small and micro enterprises (CS [2019] No. 13), from January 1, 2019 to December 31, 2021, the part of the annual taxable income of small and micro profit enterprises not exceeding 1 million yuan shall be included in the taxable income by 25%, and the enterprise income tax shall be paid at the tax rate of 20%;If the annual taxable income exceeds 1 million yuan but does not exceed 3 million yuan, 50% of the taxable income shall be included in the taxable income, and the enterprise income tax shall be paid at the rate of 20%.

The above-mentioned small low profit enterprises refer to the enterprises engaged in industries not restricted or prohibited by the state, and meet the conditions of annual taxable income not exceeding 3 million yuan, employees no more than 300 people and total assets no more than 50 million yuan.

According to the announcement of the State Administration of Taxation of the Ministry of Finance on the implementation of preferential income tax policies for small and micro enterprises and individual businesses (Announcement No. 2 of the State Administration of Taxation of the Ministry of Finance), from January 1, 2021 to December 31, 2022, the part of the annual taxable income of small and micro profit enterprises not exceeding 1 million yuan shallOn the basis of the preferential policies stipulated in Article 2 of the notice of the Ministry of Finance and the State Administration of Taxation on the implementation of inclusive tax reduction and exemption policies for small and micro enterprises (CS [2019] No. 13), the enterprise income tax shall be reduced by half.


six


Do enterprises producing and assembling special articles for the disabled need to be put on record when they enjoy preferential corporate income tax?



A: According to the announcement of the Ministry of finance, the State Administration of Taxation and the Ministry of Civil Affairs on the exemption of enterprise income tax on enterprises producing and assembling special articles for the disabled (Announcement No. 4, 2021) of the Ministry of finance, the General Administration of Taxation of the people's Republic of China stipulates that "enterprises meeting the requirements of this announcement shall be subject to the announcement of the State Administration of Taxation on the revised Measures for handling preferential policies of enterprise income tax"(announcement of the State Administration of Taxation, No. 23, 2018), the preferential tax policies are enjoyed by the way of "self judgment, declaration and enjoyment, and retention of relevant data for future reference"


seven


How to deal with the cultural relics, artworks and other assets of an enterprise in terms of Taxation?



A: According to the announcement of the State Administration of Taxation on issues concerning the scope of collection and management of certain policies on enterprise income tax (State Administration of Taxation Announcement No. 7, 2021)"5. Concerning the tax treatment of cultural relics and artworks assets, cultural relics and artworks purchased by enterprises for collection, display, maintenance and appreciation shall be treated as investment assets for tax treatment. Depreciation and amortization expenses accrued during the holding period of cultural relics and artworks assets shall not be deducted before tax.

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