News

(Ying Na) about the enterprise income tax income statement

Release date:2015-03-10 10:38 Views:323

According to the "PRC Enterprise Income Tax Law" and its implementing regulations (hereinafter referred to as the tax law)regulation, the enterprise income tax should notice some problems of taxable income:

Tax treatment of a government, enterprises received into the assets of the enterprise income

(a) the peoples government at or above the county level (including government departments, the same below) will state-owned asset is clear to the equity investment into the enterprise, the enterprise should as a national capital (including capital reserves)treatment. The assets such as the non monetary assets, shall determine the tax basis by the received value determined by the government.

(two) the peoples government at or above the county level will state-owned asset gratuitously transferred enterprise, where the designated special use and press the "Ministry of Finance State Administration of Taxation on the special use of financial fundsof enterprise income tax treatment issues notice" (taxation 2011) (No. 70) regulations of management, enterprises can be used as non taxable income for treatment of corporate income tax. Among them, the asset belongs to the non monetary assets, shall be determined by the government receives the value calculation of non taxable income.

The peoples governments at or above the county level will state-owned asset gratuitously transferred enterprise, belongs to the(a), (two) one case, should according to the received value determined by the government in the current total amount of incomeand payment of enterprise income tax. The government did not identify the received value, according to the fair value of the assets of the calculation to determine the taxable income.

Tax treatment of enterprise two, receiving shareholders into the assets of the enterprise income

(a) the enterprise receiving shareholders into assets (including shareholders to assets, the listing Corporation in the equity division reform process receives the original non tradable shareholders and non tradable shareholders to give up the enterprise assets, shareholder equity, the same below), agreement and contract, as capital (including capital reserves) and inaccounting has to do the actual processing, the total business income is not included in the tax base, the enterprise shall determine the asset at fair value.

(two) the enterprise receiving shareholders into assets, all treated as income, should be fair value included in the total income,the calculation and payment of enterprise income tax, the tax base of the asset at fair value determined at the same time.

Tax treatment of insurance enterprises three, the reserve funds of enterprise income

According to the Ministry of Finance and the State Administration of Taxation "notice on policy issues of pre tax deduction ofinsurance company reserves paying enterprise income tax" (2012) and (45) the relevant provisions of the insurance companies,the unearned premium reserve, reserve for life insurance liabilities, and long-term health insurance liability reserve, has beenreported outstanding claims reserves and not reported outstanding claims the reserve should be in accordance with the relevant provisions of the Ministry of Finance issued enterprise accounting calculation deduction has occurred.

Insurance companies in the calculated after deducting the reserve, where not the implementation of the relevant accountingregulations of the Ministry of Finance shall still apply China Insurance Regulatory Commission supervision, adjust the balancebetween the two should be the amount of taxable income.

Four, nuclear power plant operator training for the treatment of enterprise income tax

Nuclear power generation enterprises as the cost of nuclear power plant operator training occurred, as the cost of power generation enterprises in pre tax deduction. Enterprises should be nuclear power plant operator training costs and employeeemployee education expense strictly separate, independent accounting, employee the actual occurrence of the employee education expenses shall not be included in the nuclear power plant operator training fees deducted directly.

Five, the depreciation of fixed assets tax treatment of enterprise income

(a) accounting depreciation of fixed assets of enterprises is shorter than the minimum if the provisions of the tax lawdepreciation, the accounting depreciation provision for depreciation is higher than the depreciation part. According to the law of minimum depreciation period, should increase the taxable income for the current period; enterprise fixed assets accountingdepreciation period has expired and accounting depreciation has enough, but the provisions of the tax law has not yet expired and the lowest depreciation tax depreciation has not yet fully deducted, the non full deductions may be allowed to continue in accordance with the provisions of deduction in the remaining tax depreciation.

(two) accounting depreciation of fixed assets of enterprises is longer than the specified minimum if tax depreciation, thedepreciation accounting depreciation should be deducted tax law, except otherwise specified.

(three) fixed assets impairment accounting regulations for enterprises according to the extraction, shall not be deducted pre tax deduction, the depreciation of fixed assets according to tax tax basis.

(four) the enterprise according to the tax law implementation of accelerated depreciation of the accelerated depreciationmethod, according to the calculation of the amount of depreciation can be fully deducted before tax.

(five) exploitation of petroleum and natural gas enterprises in the provision of oil and gas assets depreciation (depreciation),due to the provisions of the accounting and tax laws different calculation methods lead to damage (depreciation) difference,should according to the regulations of the tax adjustment.

Six, the implementation time

This Notice applies to 2013 year after year and the settlement and payment of enterprise income tax.

Enterprise 2013 the annual settlement before receiving the government or the shareholders into assets, not for the treatment of enterprise income tax, according to the announcement execution. The procedures are not complete, the evidence is not clear,the enterprise should be in before 31 December 2014 supplement. All the enterprises in 2014 before 31 December, notperfected, be as taxable income or included in the total income of enterprise income tax.



新的监管系统有哪些亮点?据了解,新系统增加了重点监管资金核算,根据监管楼栋的建筑面积、层数、类型等信息,能自动核算重点监管资金;而且只有项目现场公示材料审核通过后,方可提交该账户的第一笔重点监管资金申请。

同时,增加房屋买卖交易的预警预报功能,如业务受理后的办结时间,银行按揭贷款放款情况提示等。比如对首付款交齐后,贷款三个月仍未到的,系统进行汇总预警,避免交易出现隐患。

该系统还能与网签、产权接口,实现与房屋登记系统对接和数据交换,方便监管部门对银行购房贷款放款情况进行有效监督。

买房前可先看企业诚信档案

此外,伴随着预售金的管理,还要建立诚信档案为楼市交易提供参考,其中包括企业诚信管理和银行诚信管理。

企业诚信管理将与房地产开发企业诚信考评系统联网,在监管系统公示诚信考评系统内企业诚信的结果,作为社会了解企业信誉度的窗口。

同时,对银行进行五星级评定和满意度评定,星级评定根据银行是否存在擅自拨付、按揭款不进账的情况,如果存在直接扣掉两星,这个满意度则由企业对银行的服务进行评定。

这样一来,对预售资金实施更科学的监管后,所有预购房款必须全部进入监管专用账户,防止预售资金被挪用,保障购房人的合法权。

一周楼市

销量下跌千余套价格降了百余元

2013年的最后一周,合肥楼市出现了量价齐跌的现象。根据今天早上最新数据显示,上周合肥市区住宅类商品房销售3055套,较之前一周期间下跌了26.76%。销售均价为7222.70元/㎡,较之前一周下跌了139.17元/㎡,跌幅达1.89%。

上周销售量较之前一周下跌超过1000套,但是全市单周的销售量仍然超过了3000套,其中滨湖万达销售量居高是销售量仍然超过3000套的主要原因。

在区属销售中,滨湖区的销售量较之前一周有近六成的下跌,但单周销售量仍然高达1154套,远高于其他各区的销售量。

从销售套数上看,西南板块受到合肥市民的关注最多。滨湖区排名全市九区销售量的榜首。排名第二位的是庐阳区,其销售量为321套。依次下来是高新区311套、包河区298套、经开区260套、蜀山区201套、瑶海区200套、新站区195套、政务区115套。

整个滨湖区和高新区、经开区就占据了总量的近7成。合肥学院房地产研究所所长朱德开认为,整个西南板块由于土地供应一直是市场热点,以巢湖北岸的滨湖区为例,大量的房企进驻,已经证明这是未来新城区发展的重心。


Home ABOUT US NEWS PINATA HOLIDAY PARYIIES PARTY SUPPLIES CONTACT
CONTACT US:
Contact:H.K. Office:7/Fl. Kowloon Building, 555 Nathan Road,Kowloon, H.K.
Phone:86-579-83610827
Address:Room 301, Building 139-1, District One of Jizhai, Yiwu
E-mail:gary@trendspotholding.com rose@trendspotholding.com info@trendspotholding.com
PERMISSIONS:

 

 Contacts: Trendspot Trading Co. Ltd

Technical Support:Chuangbo Design www.cbnic.com