青岛国税2012年度企业所得税汇算清缴若干业务问题解答

Generalprovisions article clearcredit pre-loan investigation requirements, improve pre-loaninvestigation, prevent credit risks, according CBRCcommercial bank credit due diligence guidelines, commercial bank credit small business due diligence guidelines (trial) otherregulatory requirements actualsituation formulated.Second person mentioned measuresrefers creditinvestigations, surveys creditbusiness people. Article credit mentioned measuresrefers tableprovided customersboth inside Bank'scredit business, including foreign currency loans, trade finance, bank acceptances, commercial bill discounting, guarantees, factoring, credit, loan commitment, guarantee othercredit operations, excluding client credit business. Prior chengdaiinvestigation fourtharticle creditbefore review,investigators obtaining,verification, analysis securityaspects situation,evaluation possiblecredit risks proposepreventive measures. Article fifth due diligence measuresrefers pre-loaninvestigation procedures fulfilling mostbasic due diligence requirements. Article sixth themselves,pre-loan investigators relatives otherinterested person creditbusiness, one should apply withdrawal.Chapter II due diligence due diligence work basicrequirement seventharticle: follow true,complete, valid, diligencedue diligence carryingout investigation duties. Investigators should differentvarieties creditbusiness, credit 青岛国税2012 年度企业所得税汇算清缴若干业务问题解答 一、应税收入 (一)问:企业从县级以上各级人民政府财政部门取得的财政性 资金(包括专项补贴、土地返还款、税收提成返还等)是否属于不征 税收入? 解答:根据《财政部、国家税务总局关于专项用途财政性资金企 业所得税处理问题的通知》(财税〔2011〕70 号)规定,企业从县 级以上各级人民政府财政部门及其他部门取得的应计入收入总额的 财政性资金,凡同时符合以下条件的,可以作为不征税收入,在计算 应纳税所得额时从收入总额中减除: 1.企业能够提供规定资金专项用途的资金拨付文件。 2.财政部门或其他拨付资金的政府部门对该资金有专门的资金 管理办法或具体管理要求。421.com_【官方首页】-永利集团网 3.企业对该资金以及以该资金发生的支出单独进行核算。 上述不征税收入用于支出所形成的费用,不得在计算应纳税所得 额时扣除;用于支出所形成的资产,其计算的折旧、摊销不得在计算 应纳税所得额时扣除。 财政性资金作不征税收入处理后,在5 年(60 个月)内未发生 支出且未缴回财政部门或其他拨付资金的政府部门的部分,应计入取 得该资金第6 年的应税收入总额;计入应税收入总额的财政性资金发 生的支出,允许在计算应纳税所得额时扣除。 Chapter Generalprovisions article clearcredit pre-loan investigation requirements, improve pre-loaninvestigation, prevent credit risks, according CBRCcommercial bank credit due diligence guidelines, commercial bank credit small business due diligence guidelines (trial) otherregulatory requirements actualsituation formulated.Second person mentioned measuresrefers creditinvestigations, surveys creditbusiness people. Article credit mentioned measuresrefers tableprovided customersboth inside Bank'scredit business, including foreign currency loans, trade finance, bank acceptances, commercial bill discounting, guarantees, factoring, credit, loan commitment, guarantee othercredit operations, excluding client credit business. Prior chengdaiinvestigation fourtharticle creditbefore review,investigators obtaining,verification, analysis securityaspects situation,evaluation possiblecredit risks proposepreventive measures. Article fifth due diligence measuresrefers pre-loaninvestigation procedures fulfilling mostbasic due diligence requirements. Article sixth themselves,pre-loan investigators relatives otherinterested person creditbusiness, one should apply withdrawal.Chapter II due diligence due diligence work basicrequirement seventharticle: follow true,complete, valid, diligencedue diligence carryingout investigation duties. Investigators should differentvarieties creditbusiness, credit (二)问:由于汇率变动,期末根据实际汇率调整形成的未实现 汇兑损益,是否作纳税调整? 解答:《中华人民共和国企业所得税法实施条例》第三十九条规 定,期末根据实际汇率调整形成的汇兑损益,除已经计入有关资产成 本以及向所有者进行利润分配相关的部分以外的部分,无论是否实 现,均应计入当期应纳税所得额作纳税调整。 (三)名为土地出让金返还实为政府购买安置房问题 问:甲公司为房地产企业,2009 年以挂牌出让方式取得A 地块, 按照出让协议支付土地出让金2 亿元。421.com_【官方首页】-永利集团网同时根据政府约定,甲公司负 地块建造拆迁安置房,负责安置本地块以及政府指定的其他地块的拆迁居民,政府通过相关部门核定拆迁改造成本后,向甲公司 返还土地出让金1.3 亿元。甲公司应如何进行税务处理? 解答:该项业务实际属于政府主导拆迁,以土地出让金返还的形 式购买安置回迁房。房地产企业支付的土地出让金总额包括项目拆迁 安置总成本和政府土地收益。对于此类方式,房地产开发商的税收处 理包括两个方面:一是开发商的拆迁补偿支出已经实际包括在土地出 让金中,不能再单独列支扣除“拆迁补偿费”。二是政府返还的土地出 让金实质为政府为安置拆迁户向开发商购买安置房屋。因此,该项收 入应作为开发商向政府销售安置房屋取得的销售收入。 (四)完工后仅收取定金部分确认收入问题 问:某房地产企业开发项目已办理了竣工备案,但是部分开发产 品没有收取全款,仅部分收取或者仅取得定金,如何确认收入? Chapter Generalprovisions article clearcredit pre-loan investigation requirements, improve pre-loaninvestigation, prevent credit risks, according CBRCcommercial bank credit due diligence guidelines, commercial bank credit small business due diligence guidelines (trial) otherregulatory requirements actualsituation formulated.Second person mentioned measuresrefers creditinvestigations, surveys creditbusiness people. Article credit mentioned measuresrefers tableprovided customersboth inside Bank'scredit business, including foreign currency loans, trade finance, bank acceptances, commercial bill discounting, guarantees, factoring, credit, loan commitment, guarantee othercredit operations, excluding client credit business. Prior chengdaiinvestigation fourtharticle creditbefore review,investigators obtaining,verification, analysis securityaspects situation,evaluation possiblecredit risks proposepreventive measures. Article fifth due diligence measuresrefers pre-loaninvestigation procedures fulfilling mostbasic due diligence requirements. Article sixth themselves,pre-loan investigators relatives otherinterested person creditbusiness, one should apply withdrawal.Chapter II due diligence due diligence work basicrequirement seventharticle: follow true,complete, valid, diligencedue diligence carryingout investigation duties. Investigators should differentvarieties creditbusiness, credit 解答:房地产企业开发项目办理了竣工备案,即达到了完工标准, 当年度需要计算结转完工销售收入。421.com_【官方首页】-永利集团网属于正式签订《房地产销售合同》 或《房地产预售合同》取得的收入,应国税发[2009]31 号文件第六条 规定区分不同收款方式确认收入实现。421.com_【官方首页】-永利集团网对于虽未签订《房地产销售合 同》或《房地产预售合同》但已取得的收入,包括订金,应确认为完 工销售收入,同时相应配比结转扣除成本。 (五)代为偿还债务应确认为股权转让收入 问:A公司拟以4000 万买B公司80%股份。421.com_【官方首页】-永利集团网B公司注册资本1000 万,净资产2000 公司的全资股东C公司与A 公司签订股权转 让协议:A 公司出800 万购买B 公司80%股份。又签订补充协议,A 公司代替C 公司支付和B公司相关的一系列债务,总价值3200 公司直接支付债权人。股权转让方C公司应如何确认股权转让收 解答:股权转让协议签订的价格虽然为800万元,但是A 公司 随后代为偿还债务的3200 万元是以股权转让为支付前提的,实际为 股权转让价款的组成部分。因此,C 公司应确认股权转让收入4000 万元。 (六)以股权增资的核算与税务处理 公司持有B公司90%股权,持有C 公司60%股权,B 公司之间无投资关系。为整合下属子公司,A公司将C 公司 股权全部投入B 公司,增加B 公司注册资本,B 公司其他股东相应 增加资本投入,以保持增资前后B公司各股东股权比例不变。A 公司 Chapter Generalprovisions article clearcredit pre-loan investigation requirements, improve pre-loaninvestigation, prevent credit risks, according CBRCcommercial bank credit due diligence guidelines, commercial bank credit small business due diligence guidelines (trial) otherregulatory requirements actualsituation formulated.Second person mentioned measuresrefers creditinvestigations, surveys creditbusiness people. Article credit mentioned measuresrefers tableprovided customersboth inside Bank'scredit business, including foreign currency loans, trade finance, bank acceptances, commercial bill discounting, guarantees, factoring, credit, loan commitment, guarantee othercredit operations, excluding client credit business. Prior chengdaiinvestigation fourtharticle creditbefore review,investigators obtaining,verification, analysis securityaspects situation,evaluation possiblecredit risks proposepreventive measures. Article fifth due diligence measuresrefers pre-loaninvestigation procedures fulfilling mostbasic due diligence requirements. Article sixth themselves,pre-loan investigators relatives otherinterested person creditbusiness, one should apply withdrawal.Chapter II due diligence due diligence work basicrequirement seventharticle: follow true,complete, valid, diligencedue diligence carryingout investigation duties. Investigators should differentvarieties creditbusiness, credit 账面对C 公司投资的股权成本为1000 万元,经评估为5000 万元, 并按5000 万元增加B 公司注册资本,请问A 公司应如何进行税务处 解答:上述A公司的行为属于将持有的C 公司的股权作为出资, 投资到B公司,取得对B 公司的股权。条例25 条规定,除国务院财 政、税务主管部门另有规定外,企业发生非货币性资产交换,应当视 同销售货物、转让财产。 因此,A 公司应按照C 公司股权的公允价值确认视同销售收入 5000 万元,确认视同销售成本1000 万元,确认视同销售所得4000 万元计算缴纳税款。 二、税前扣除(七)问:企业支付给季节工、临时工等相关费用 如何扣除? 解答:根据《实施条例》第三十四条规定,企业每一纳税年度支 付给在本企业任职或者受雇员工的所有现金形式或者非现金形式的 劳动报酬,应作为工资薪金,准予在税前扣除。企业雇佣季节工、临 时工、实习生、返聘离退休人员以及接受外部劳务派遣用工,也属于 企业任职或者受雇员工范畴,因此企业支付给上述人员的相关费用, 可以区分工资薪金支出和职工福利费支出后,准予按《税法》的规定 进行税前扣除。其中属于工资薪金支出的,准予计入企业工资薪金总 额的基数,作为计算其他各项相关费用扣除的依据。 (八)问:关于企业融资费用税前扣除问题 Chapter Generalprovisions article clearcredit pre-loan investigation requirements, improve pre-loaninvestigation, prevent credit risks, according CBRCcommercial bank credit due diligence guidelines, commercial bank credit small business due diligence guidelines (trial) otherregulatory requirements actualsituation formulated.Second person mentioned measuresrefers creditinvestigations, surveys creditbusiness people. Article credit mentioned measuresrefers tableprovided customersboth inside Bank'scredit business, including foreign currency loans, trade finance, bank acceptances, commercial bill discounting, guarantees, factoring, credit, loan commitment, guarantee othercredit operations, excluding client credit business. Prior chengdaiinvestigation fourtharticle creditbefore review,investigators obtaining,verification, analysis securityaspects situation,evaluation possiblecredit risks proposepreventive measures. Article fifth due diligence measuresrefers pre-loaninvestigation procedures fulfilling mostbasic due diligence requirements. Article sixth themselves,pre-loan investigators relatives otherinterested person creditbusiness, one should apply withdrawal.Chapter II due diligence due diligence work basicrequirement seventharticle: follow true,complete, valid, diligencedue diligence carryingout investigation duties. Investigators should differentvarieties creditbusiness, credit 解答:企业通过发行债券、取得贷款、吸收保户储金等方式融资 而发生的合理的费用支出,符合资本化条件的,应计入相关资产成本; 不符合资本化条件的,应作为财务费用(包括手续费及佣金支出), 准予在企业所得税前据实扣除。421.com_【官方首页】-永利集团网 (九)问:关于从事代理服务企业营业成本税前扣除问题 解答:从事代理服务、主营业务收入为手续费、佣金的企业(如 证券、期货、保险代理等企业),其为取得该类收入而实际发生的营 业成本(包括手续费及佣金支出),准予在企业所得税前据实扣除。 (十)问:电信企业手续费及佣金支出问题 解答:电信企业为发展客户、拓展业务过程中(如委托销售电话 入网卡、电话充值卡等),需要委托经纪人、代办商支付手续费及佣 金的,其实际发生的手续费及佣金支出,不超过企业当年收入总额 5%的部分,准予在企业所得税前扣除。 (十一)问:企业筹办期发生的业务招待费、广告费和业务宣传 费,是否可以在企业所得税税前扣除? 解答:企业在筹建期间,发生的与筹办活动有关的业务招待费支 出,可按实际发生额的60%计入企业筹办费,并按有关规定在税前扣 除;发生的广告费和业务宣传费,可按实际发生额计入企业筹办费, 并按有关规定在税前扣除。同时在处理筹建期发生的费用时,企业可 以在开始经营之日的当年一次性扣除,也可以按照新税法有关长期待 摊费用的处理规定处理,但一经选定不得改变。 (十二)问:企业筹建期发生的开办费如何计算? Chapter Generalprovisions article clearcredit pre-loan investigation requirements, improve pre-loaninvestigation, prevent credit risks, according CBRCcommercial bank credit due diligence guidelines, commercial bank credit small business due diligence guidelines (trial) otherregulatory requirements actualsituation formulated.Second person mentioned measuresrefers creditinvestigations, surveys creditbusiness people. Article credit mentioned measuresrefers tableprovided customersboth inside Bank'scredit business, including foreign currency loans, trade finance, bank acceptances, commercial bill discounting, guarantees, factoring, credit, loan commitment, guarantee othercredit operations, excluding client credit business. Prior chengdaiinvestigation fourtharticle creditbefore review,investigators obtaining,verification, analysis securityaspects situation,evaluation possiblecredit risks proposepreventive measures. Article fifth due diligence measuresrefers pre-loaninvestigation procedures fulfilling mostbasic due diligence requirements. Article sixth themselves,pre-loan investigators relatives otherinterested person creditbusiness, one should apply withdrawal.Chapter II due diligence due diligence work basicrequirement seventharticle: follow true,complete, valid, diligencedue diligence carryingout investigation duties. Investigators should differentvarieties creditbusiness, credit 解答:《公告》第五条所称“筹建期间”,指工商行政管理机关依 据《中华人民共和国企业法人登记管理条例》等规定批准企业筹建的 期间。 (十三)问:广告费和业务宣传费支出税前扣除政策有哪些最新 政策规定? 解答:1.对化妆品制造与销售、医药制造和饮料制造(不含酒类 制造,下同)企业发生的广告费和业务宣传费支出,不超过当年销售 (营业)收入30%的部分,准予扣除;超过部分,准予在以后纳税年 度结转扣除。 2.对签订广告费和业务宣传费分摊协议(以下简称分摊协议)的 关联企业,其中一方发生的不超过当年销售(营业)收入税前扣除限 额比例内的广告费和业务宣传费支出可以在本企业扣除,也可以将其 中的部分或全部按照分摊协议归集至另一方扣除。另一方在计算本企 业广告费和业务宣传费支出企业所得税税前扣除限额时,可将按照上 述办法归集至本企业的广告费和业务宣传费不计算在内。 3.烟草企业的烟草广告费和业务宣传费支出,一律不得在计算应 纳税所得额时扣除。 4.以上规定自2011 日起至2015年12 月31 日止执行。 (十四)问:企业以前年度发生的应扣未扣支出如何进行税务处 解答:根据《中华人民共和国税收征收管理法》的有关规定,对企业发现以前年度实际发生的、按照税收规定应在企业所得税前扣除 Chapter Generalprovisions article clearcredit pre-loan investigation requirements, improve pre-loaninvestigation, prevent credit risks, according CBRCcommercial bank credit due diligence guidelines, commercial bank credit small business due diligence guidelines (trial) otherregulatory requirements actualsituation formulated.Second person mentioned measuresrefers creditinvestigations, surveys creditbusiness people. Article credit mentioned measuresrefers tableprovided customersboth inside Bank'scredit business, including foreign currency loans, trade finance, bank acceptances, commercial bill discounting, guarantees, factoring, credit, loan commitment, guarantee othercredit operations, excluding client credit business. Prior chengdaiinvestigation fourtharticle creditbefore review,investigators obtaining,verification, analysis securityaspects situation,evaluation possiblecredit risks proposepreventive measures. Article fifth due diligence measuresrefers pre-loaninvestigation procedures fulfilling mostbasic due diligence requirements. Article sixth themselves,pre-loan investigators relatives otherinterested person creditbusiness, one should apply withdrawal.Chapter II due diligence due diligence work basicrequirement seventharticle: follow true,complete, valid, diligencedue diligence carryingout investigation duties. Investigators should differentvarieties creditbusiness, credit

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