(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.
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