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别交冤枉税 企业所得税汇算清缴一本通

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2014年11月17日,国家税务总局对外发布了《企业所得税月(季)度预缴纳税申报表(A类2014年版)》《企业所得税年度纳税申报表(A类,2014年版)》,作者以此为基础,结合自己多年的培训经验,帮助读者跟上变迁的步伐,更新补充你的“知识库”。

作者拥有数十年财务、税务的培训经验,举办的培训讲座遍布全国各地,达千余场,其在会计家园网站网络培训课程听众更是多达上万人次,雄厚的财税知识以及实操经验让她风靡财税培训界。
全面
作者精心整理了学员关于企业所得税汇缴的所有财税问题,由财务年结到纳税调整再到终所得税申报后的账务处理,汇编成一本务实的企业所得税汇缴实务操作指南,既涉及财务核算又涉及税务处理、报表填制,面面俱到。

Content Description

作者结合自己多年培训经验,以国家税务总局对外发布的《中华人民共和国企业所得税年度纳税申报表(A类,2014年版)》为基础,精心整理了学员关于企业所得税汇缴的所有财税问题,由财务年结到纳税调整再到最终所得税申报后的账务处理,汇编成一本务实的企业所得税汇缴实务操作指南,既涉及财务核算又涉及税务处理、报表填制。从控制涉税风险减少财税差异的角度,探讨对中小企业简单适用可行的财税处理方式,适合广大在中小企业任职的同行们作为汇缴工作的辅助手册。

Author Description

孟峰,女,注册会计师,用友集团畅捷通信息技术股份有限公司税务专家,上海部分税务分局纳税人学校主讲老师,大型制造企业财务主管五年工作经验,从事财务、税务政策研究及培训十余年。主编了《阳光节税》主题等大量财税实务类培训教材课件,全国范围内举行培训近千场次,在会计家园网站网络培训课程听众达上万人次。
主要课程:
小企业会计准则讲解及财税差异分析
企业所得税汇算清缴实务及填报讲解
营转增账务处理实务
阳光节税——发票与白条
阳光节税——工薪与个税
阳光节税——收入确认的财税差异
阳光节税——费用支出与税前扣除
讲课特点:从小企业实务出发,财务、税务、实务结合,解决实务处理难点重点问题。讲课脉络清晰,现场气氛活跃。
Catalogue

汇算清缴第一步:财务
自动月结也能出错
年末"应交增值税"要结转吗
"净利润=未分配利润"的增减变化吗
无票支出的处理原则
关账前涉税风险的排除
汇算清缴第二步:最后一次预缴
填报注意事项
如何避免预缴大于汇缴

汇算清缴第三步:企业所得税汇算清缴
汇缴流程
收入类调整
支出类调整总论
工资薪金类调整
业务招待费
广告业务宣传费
捐赠、赞助
业务招待费、广告业务宣传费、赞助的筹划
招待、宣传、捐赠、赞助的个税问题
利息支出
罚金、罚款、滞纳金
手续费、佣金
其他
成本费用扣除的原则
所得税扣除凭证
固定资产也有差异
无形资产
长期待摊费用
资产损失
弥补亏损

汇算清缴第四步:汇缴后事项
所得税核算方法
有必要提盈余公积吗
分配利润、转增资本
迟到的属于以前年度损益事项

号外:核定征收与个税汇缴
核定征收是怎么回事?
个税汇缴
Book Abstract

增值税纳税申报表附列资料(二)
(本期进项税额明细)
税款所属时间:年月日至年月日
纳税人名称:(公章)金额单位:元至角分一、申报抵扣的进项税额项目栏次份数金额税额(一)认证相符的税控增值税专用发票1=2+3其中:本期认证相符且本期申报抵扣2前期认证相符且本期申报抵扣3(二)其他扣税凭证4=5+6+7+8其中:海关进口增值税专用缴款书5农产品收购发票或者销售发票6代扣代缴税收缴款凭证7—运输费用结算单据89———10———(三)外贸企业进项税额抵扣证明11——当期申报抵扣进项税额合计12=1+4+11二、进项税额转出额项目栏次税额本期进项税转出额13=14至23之和其中:免税项目用14非应税项目用、集体福利、个人消费15非正常损失16简易计税方法征税项目用17免抵退税办法不得抵扣的进项税额18纳税检查调减进项税额19红字专用发票通知单注明的进项税额20上期留抵税额抵减欠税21上期留抵税额退税22其他应作进项税额转出的情形23续表三、待抵扣进项税额项目栏次份数金额税额(一)认证相符的税控增值税专用发票24———期初已认证相符但未申报抵扣25本期认证相符且本期未申报抵扣26期末已认证相符但未申报抵扣27其中:按照税法规定不允许抵扣28(二)其他扣税凭证29=30至33之和其中:海关进口增值税专用缴款书30农产品收购发票或者销售发票31代扣代缴税收缴款凭证32—运输费用结算单据3334四、其他项目栏次份数金额税额本期认证相符的税控增值税专用发票35代扣代缴税额36——增值税纳税申报表附列资料(三)
(应税服务扣除项目明细)
税款所属时间:年月日至年月日
纳税人名称:(公章)金额单位:元至角分项目及栏次本期应税服务价税合
计额(免税销售额)应税服务扣除项目期初余额本期发生额本期应扣除金额本期实际扣除金额期末余额1234=2+35(5≤1且5≤4)6=4-517%税率的有形动产租赁服务11%税率的应税服务6%税率的应税服务3%征收率的应税服务免抵退税的应税服务免税的应税服务
增值税纳税申报表附列资料(四)
(税额抵减情况表)
税款所属时间:年月日至年月日
纳税人名称:(公章)金额单位:元至角分序号抵减项目期初余额本期发生额本期应扣除金额本期实际扣除金额期末余额123=1+24≤35=3-41增值税税控系统专用设备费及技术维护费2分支机构预征缴纳税款3456
固定资产进项税额抵扣情况表
纳税人名称(公章):填表日期:年月日金额单位:元至角分项目当期申报抵扣的固定资产进项税额申报抵扣的固定资产进项税额累计增值税专用发票海关进口增值税专用缴款书合计
自动月结也能出错
小草首先要做的是12月份的月结。小草的公司用的是用友畅捷通T3财务软件,月结出报表这个事软件都会自动搞定,但偏偏12月就出了幺蛾子:自动结转损益后,出的报表怎么都不平了!小草忙了一上午,一一核对科目余额也没找出原因,急得直冒汗,只好上会计家园寻找答案。
梦老师:“先查下你本月损益科目是否出现了反方向发生额。”
小草眼前一亮,这老师怎么像看过我的账一样啊!上月办公室重复报一笔管理费用500元,本月做了相反的会计分录:
借:库存现金500
贷:管理费用500
再检查资产负债表上的差额也是500。为什么会这样啊?
梦老师又有了回复:财务软件是按自动设定好的公式结转损益的,收入类科目的本月贷方发生额转到“本年利润”科目的贷方,成本费用类科目本月借方发生额转入“本年利润”科目的借方。计算机“死心眼”地取完管理费用的借方,异常的贷方500元看也不看一眼,扭头就忙别的事了,这贷方的500元孤零零地被剩下进不了“本年利润”,资产负债表自然就不平了。这也提醒我们用软件做账有红冲时,不能做反方向的分录,而应:
借:库存现金500
借:管理费用-500
不仅是管理费用,所有损益类科目的红冲都要注意这个问题。比如,利息收入、销售退回、销售折让等等。
看到这里小草豁然开朗,先反结账又修改了分录方向,两分钟全部搞定。
年末“应交增值税”要结转吗
小草怡然自得地结平账目,却又皱起了眉头,因为又看到了让她闹心的“应交税费——应交增值税”,这个科目下的专栏一年累计下来都好几十万的发生额了,年末增值税这块是不是要结转一下,还是继续下去不用管它?想起会计家园的讲堂中相关专题课程,小草赶忙去点播收看。
“应交税费——应交增值税”下借贷方专栏不同于明细科目,按《企业会计制度》的要求:借方专栏只能有借方发生额,贷方专栏只能有贷方发生额,借贷方专栏具体的核算内容如下表所示。这样一来这些专栏是无须结转科目余额的。但使用财务软件后,如果年结前不做结转,专栏账的上年年末余额就会被带入次年的年初余额,雪球越滚越大,看得我们头晕目眩,无助于核算的明晰。
应交税费——应交增值税
借方专栏贷方专栏进项税额
已交税额
出口抵减内销产品应纳税额
减免税额
差额纳税抵减的销项税额
转出未交增值税销项税额
进项税额转出
出口退税
转出多交增值税
那该如何解决这个问题呢?留下有用的,结转没用的,裁减冗员,轻装前行。
一、找到有用的专栏余额
1上年12月增值税纳税申报表主表上的第20行“期末留抵税额”,代表的含意是:当年进项大于销项未抵扣完,可以留待明年抵扣的部分。要把它留在“应交税费——应交增值税(进项税额)”这个借方专栏中。
增值税纳税申报表主表(部分)
上期留抵税额13进项税额转出14免、抵、退应退税额15按适用税率计算的纳税检查应补缴税额16应抵扣税额合计17=12+13-14-15+16实际抵扣税额18(如17<11,则为17,否则为11)应纳税额19=11-18期末留抵税额20=17-18
2上年12月增值税纳税申报表附列资料四(税额抵减情况表)第5列“期末余额”代表的含意是:上年可减免还未减免,可以留待明年继续减免的税款。要把它留在“应交税费——应交增值税(减免税额)”这个借方专栏中。
增值税纳税申报表附列资料(四)
(税额抵减情况表)
税款所属时间:年月日至年月日
纳税人名称:(公章)金额单位:元至角分
序号抵减
项目期初
余额本期
发生额本期
应抵减税额本期
实际抵减税额期末
余额123=1+24≤35=3-41增值税税控系统专用设备费及技术维护费〖7〗2分支机构预征缴纳税款〖7〗3上年12月增值税纳税申报表附列资料三(应税服务扣除项目明细)第6列“期末余额”,代表的含意是:营改增后延用差额纳税政策,上年可从销售额中扣除而未扣除,可以留待明年继续扣除的支付额。要将“期末余额/(1+税率)×税率”,留在“应交税费——应交增值税(差额纳税抵减的销项税额)”这个借方专栏中。
增值税纳税申报表附列资料(三)
(应税服务扣除项目明细)
税款所属时间:年月日至年月日
纳税人名称:(公章)金额单位:元至角分
项目及栏次本期应税服
务价税合计额
(免税销售额)1应税服务扣除项目期初
余额本期
发生额本期
扣除金额本期实际
扣除金额期末
余额234=2+35(5≤1且5≤4)6=4-517%税率的有形动产租赁服务〖7〗11%税率的应税服务〖7〗6%税率的应税服务〖7〗3%征收率的应税服务〖7〗免抵退税的应税服务〖7〗免税的应税服务〖7〗除上面几种情况,剩下的各专栏余额对次年的核算都是没有意义的,我们在关账前将它们结转为零。
……
Introduction

诞 生 记
1
2014年11月17日,国家税务总局对外发布了《中华人民共和国企业所得税年度纳税申报表(A类,2014年版)》的公告,并自2015年1月1日起施行。这也就意味着本年度的企业所得税汇算清缴工作将面临全新的挑战。
基于全新的所得税汇算清缴表,作者应广大学员需求,精心整理了学员关于企业所得税汇缴的所有财税问题,由财务年结到纳税调整再到最终所得税申报后的账务处理,汇编成一本务实的企业所得税汇缴实务操作指南,既涉及财务核算又涉及税务处理、报表填制。从控制涉税风险减少财税差异的角度,探讨对中小企业简单适用可行的财税处理方式,适合广大在中小企业任职的同行们作为汇缴工作的辅助手册。
作者从2003年开始从事财税实务的培训咨询工作,无论是现场培训还是网上交流每天面对的都是在中小企业工作的小会计们。作者开始时把精力主要放在企业重组、股权投资这些艰深的难点问题上,但慢慢地发现困扰企业财务人员的并非是这些“高大上”的事项,而是一些财税结合的细节“问题”:如超标的业务招待费所得税调增后,会计还要做账务处理吗?跨年报销的差旅费还能入账吗?入账后能在所得税前扣除吗?计提工会经费的工资是实发的工资还是计提的工资?补交的所得税怎么入账?等等。于是作者也开始将培训课程的内容转向这些具体的财税实务问题,很荣幸这类课程得到了众多同行的认可与肯定。如今财税培训于作者而言已不仅是一份谋生的工作,更是爱好与寄托。而能把多年培训累积的企业所得税汇算清缴类实务问 题整理成书,也是作者一直以来的心愿。
读者在阅读本书时可以结合作者在会计家园的企业所得税汇算清缴课程来学习,希望能给大家带来实实在在的帮助。
因水平有限,疏漏之处在所难免,欢迎大家批评指正,以便进一步充实和完善。

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Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

Yami is committed to provide our customers with a peace of mind when purchasing from us. Most items shipped from Yamibuy.com can be returned within 30 days of receipt of shipment (For Food, Beverages, Snacks, Dry Goods, Health supplements, Fresh Grocery and Perishables Goods, within 7 days of receipt of shipment due to damages or quality issues; To ensure that every customer receives safe and high-quality products, we do not provide refunds or returns for beauty products once they have been opened or used, except in the case of quality issues; Some products may have different policies or requirements associated with them, please see below for products under special categories, or contact Yami Customer Service for further assistance).
Thank you for your understanding and support.

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Sold by Yami

Terms and Conditions of Yami E-Gift Card

If you choose “Redeem automatically” as your delivery method, your gift card balance will be reload automatically after your order has been processed successfully;

If you choose “Send to Email”as your delivery method, the card number and CVV will be sent to the email address automatically;

Any user can use the card number and CVV to redeem the gift card, please keep your gift card information safely. If you have any trouble receiving email, please contact Yami customer service;

Yami gift card can be used to purchase both Yami owned or Marketplace products;

Yami gift card will never expire;

Yami gift card balance does not have to be used up at once;

All rights reserved by Yami.

Return Policy

Gift card that has already been consumed is non-refundable.

Sold by JD@CHINA

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Sold by JD@CHINA

Service Guarantee

Yami Cross-store Free Shipping over $69
Yami 30-days Return

Yami-China FC

Yami has a consolidation warehouse in China which collects multiple sellers’ packages and combines to one order. Our Yami consolidation warehouse will directly ship the packages to your door. Cross-store free shipping over $69.

Return Policy

You may return products within 30 days upon receiving the products. Sellers take responsibilities for any wrong shipment or missing items. Packing needs to be unopened for any other than quality issues return. We promise to pack carefully, but because goods are taking long journey to destinations, simple damages to packaging may occur. Any damages not causing internal goods quality problems are not allowed to return. If you open the package and any quality problem is found, please contact customer service within three days after receipt of goods.

Shipping Information

Yami Consolidation Service Shipping Fee $9.99(Free shipping over $69)

Sellers in China will ship their orders within 1-2 business days once the order is placed. Packages are sent to our consolidation warehouse in China and combined there. Our Yami consolidation warehouse will directly ship the packages to you via UPS. The average time for UPS to ship from China to the United States is about 10 working days and it can be traced using the tracking number. Due to the pandemic, the delivery time may be delayed by about 5 days. The package needs to be signed by the guest. If the receipt is not signed, the customer shall bear the risk of loss of the package.

Sold by JD@CHINA

Service Guarantee

Free shipping over 69
Genuine guarantee

Shipping

Yami Consolidated Shipping $9.99(Free shipping over $69)


Seller will ship the orders within 1-2 business days. The logistics time limit is expected to be 7-15 working days. In case of customs clearance, the delivery time will be extended by 3-7 days. The final receipt date is subject to the information of the postal company.

Yami Points information

All items are excluding from any promotion or points events on Yamibuy.com

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

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Jingdong book

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About the brand

Jingdong book