Below, I will summarize and review what I shared:
(Some words are slightly abridged)
1, the company invested in buying a house and a car, but the obligee wrote about the fiscal and taxation issues of shareholders (natural persons).
2. Accounts receivable or other receivables of shareholders are listed in the account books.
With regard to the end of the year, we believe that the tax starting point of the outstanding loans obtained by individual shareholders from enterprises should be 12 months (that is, one year) from the time of borrowing to the time of repayment, not after the end of the tax year. That is to say, if an individual shareholder borrows money from an enterprise but fails to use it for production and operation, and fails to return it for more than 12 months, personal income tax will be levied at 20% of the borrowed amount. Personal income tax will be levied at the reduced rate of 20% if the loan is not returned by the date of 20 16+00+04 and is not returned by the date of 20 17+00+03.
In practical work, many shareholders choose to avoid taxes naked, or treat the company's money naked as their own money. But these are all tax risks, and we don't advocate them.
3. The company expenses and shareholders' personal consumption in the cost expenses cannot be clearly divided.
The standard practice is that the company is a company, the shareholders are shareholders, the assets of the company enter the company's account, the expenses of the company also enter the company, and the shareholders exercise their rights in a standardized manner and get dividends.
After tax inspection, the "personal consumption expenditure of shareholders" involved in the above situation will be used as shareholders' dividends, and 20% of personal income tax will be calculated and paid, as well as late fees and fines for personal income tax.
4. There are no vehicles in the company's book fixed assets, and there are a lot of fiscal and tax problems in vehicle use fees.
Concern 1: Can the gasoline input tax and repair fee generated by car use be deducted?
First of all, you can see official website's reply released by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on 20 13:
According to this reply, we can see that the non-deductible input tax stipulated in Article 25 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax refers to the input tax of cars purchased by enterprises for their own use and subject to consumption tax. The input tax of gasoline cost and repair fee used for production and operation can be deducted. Therefore, when using private cars for production and operation, gasoline input tax and repair fees can also be deducted.
Concern 2: What expenses incurred by automobiles can be deducted before enterprise income tax?
According to Article 8 of the Enterprise Income Tax Law, reasonable income-related expenses actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income. Article 27 of the implementing regulations stipulates that the relevant expenditures mentioned in Article 8 of the Enterprise Income Tax Law refer to expenditures directly related to income. The so-called reasonable expenditure refers to the necessary and normal expenditure that conforms to the routine of production and business activities and should be included in the current profit and loss or asset cost.
Therefore, the expenses incurred by the enterprise must meet the authenticity, relevance and rationality of the above provisions before they can be deducted before the enterprise income tax.
Concern 3: Some suggestions on private use of buses.
Concern 4: Tax-related issues of car owners.
Should car owners pay value-added tax when they get rental income?
Car owners should pay VAT for their rental income.
Do both parties have to pay stamp duty?
According to the provisions of Article 1 of the Provisional Regulations on Stamp Duty, all units and individuals who sign books and receive vouchers listed in this Ordinance within the territory of People's Republic of China (PRC) are taxpayers of stamp duty. In other words, the taxpayer of stamp duty is not only a unit, but also an individual. According to Article 2 of the Provisional Regulations on Stamp Duty, the lease contracts of automobiles and other properties are taxable vouchers of stamp duty, and both parties shall affix their seals and pay stamp duty according to 0. 1% of the lease contract amount.
5. The original vouchers attached to the cost collection are not enough to support the relevant cost data.
For production enterprises, the cost of products consists of three items: materials, labor and various expenses. If it is not clear which cost object the cost belongs to and the recorded value, problems will arise. If the unit accounts are clear, but the specific bills are incomplete, and the tax bureau does not know the ins and outs, then the tax bureau is likely to follow the high principle when approving. Accessories corresponding to general product cost, picking list, labor cost calculation table and manufacturing cost calculation table cannot be omitted, and these three details cannot be defaulted.
For commercial enterprises, the purchase cost, sales proportion, corresponding output tax proportion, purchased inventory, corresponding contract, invoice (including deduction), payment process and ending book balance should all be mastered, and the data of receiving, sending and storing corresponding inventory is also the focus of abnormal attention.
Regarding the employee's salary, when the employee's salary is paid in cash, there is no payroll signed by the employee, and whether the payroll can be effectively connected with the employee's labor contract and social security list. In actual work, if the employee's signature is required for the salary paid in cash, and if it is paid by transfer, then the amount paid is how much. If you can't fake it, you may have to pay in cash. If there is no payslip after payment, it means that there is something wrong with the salary paid in the account, which is inconsistent with the money paid in the bank. In this case, you can't check it You can tell by looking it up.
6. Mande enterprise service is "easy to audit"-mobile phone audit function at any time.
In order to facilitate the users of Mande enterprise services, we have specially developed the function of "easy audit", that is, you can easily audit the accounts at any time with your mobile phone, push the tax return information in time and avoid fines.