As an important content of enterprise income tax settlement, pre-tax deduction has always been the financial and tax personnel of enterprises in the process of settlement work is the most concerned about, there are also the most problematic places. Compared to the recognition of income, pre-tax deduction has stricter standards, if there is a biased understanding of the judgment, operational errors, then the tax compliance of enterprises will bring risks. Do you know: are commercial insurance not deductible before tax? Are tax increases required for out-of-business spending? Invoice loss cannot be deducted before tax? All fines and late fees are not deducted before the corporate income tax. Can the input tax amount transferred from abnormal loss be deducted before tax? Platinum Financial Training "20 Enterprise income tax deduction of difficult problems tax and accounting treatment practice" series of courses, a selection of 20 enterprises common pre-tax deduction problem, combined with cases for enterprises from the tax and accounting processing two aspects of analysis, to help enterprises reduce due to pre-tax deduction improper operation or misunderstanding caused by the loss.
1. Pre-tax deduction for fines and fines
Brief introduction:
In this chapter, including the industrial and commercial sector penalties, traffic violations, bank penalties, tax late fees, liquidated damages and other various fines, fines, such as pre-tax deduction issues.
2. Pre-tax deduction of input tax for non-normal loss transfer
Brief introduction:
This chapter explains the policy of non-normal loss tax treatment, and sorts out the control points and the preparation materials of all kinds of abnormal losses, including loss of losses, scrap damage, deterioration, theft, etc.
3. Pre-tax deduction of all kinds of meal fees
Brief introduction:
This chapter combs and summarizes the accounting classification, pre-tax deduction, deduction limit and standard of all kinds of meals, such as staff dinner, travel meals, meals, board meals, etc.
4. Pre-tax deduction criteria for commission and handling fees
Brief introduction:
This section explains the tax policies for commissions, fees, tax processing, and accounting processing points.
5. Pre-tax deduction for payment of compensation for external casualties
Brief introduction:
This section explains the tax treatment of casualty compensation payments to external personnel, and lists the relevant policies for corporate reference execution.
6. Tax-related issues of foreign insurance for expatriate employees
Brief introduction:
This section explains in detail the tax and accounting treatment for foreign nationals who purchase unemployment insurance, personal accident insurance, medical insurance and other foreign insurance outside of the territory.
7. Tax treatment for the purchase of famous calligraphy and painting
Brief introduction:
This chapter mainly analyzes the pre-tax deduction conditions for the purchase of celebrities and calligraphy, and the tax treatment policies everywhere.
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20 Corporate income Tax deduction problems tax accounting treatment
