2014年年底关账涉税调整(苏州站)

2014年年底关账涉税调整(苏州站)

本期价值要点：

l  2014年底关账前的税务环节综述——涉及2014年年底关账税收政策变化盘点

l  2014年苏州地区税务稽查重点——重点行业，领域

l  企业所得税检查重点，账务处理及应对

l  个人所得税检查重点，账务处理及应对

l  流转税检查重点，账务处理及应对

l  结合上述几点帮助企业做好与来年汇算清缴衔接工作

同行的困惑：

l  我们公司在10年采购了两台大型施工机械装备，然后今年我们财务部检查后发现从10年开始到现在都没有计提折旧，那也就意味着我们这4年多缴纳了企业所得税，我们问题就是如何处理这笔以前应该提但未提的折旧？税务上面该怎么处理？

案例回顾：

l  (税前扣除) 执行会计准则的M公司09年向非关联的N公司出借资金100W，同时签订借款协议，年息率7%，按年支付利息，11年，N公司因资金链断裂引起破产，仅支付给M公司20W，M公司“其他应收款项——N公司”科目余额为80W，M公司在11年末对未能收回的债权损失向税务机关办理资产报损手续。税务机关认为，该资产损失不符合要求，未批准该损失。请问税务机关做法是否正确？12年对该项债权损失80W能否继续申报税前扣除？

l  (税前扣除)甲公司去年发生了一笔担保业务，是经董事会批准，甲公司以机器设备为乙化工有限公司提供连带责任保证，乙公司的董事长和甲公司的董事长是亲戚。近日，乙公司因销售的商品资金回收慢，不能按期足额偿还银行贷款，甲公司履行担保义务，偿还银行本息21W，请问这21W能否在税前扣除？

l  (股权转让)2010年11月，A股份有限公司向B集团收购其持有的X公司100%的股权，A公司以其自身股份作支付对价，向B集团定向增发24W股股票，被收购的X公司100%股权评估作价246700W，B集团持有X公司100%股权，初始投资成本32W，假设B公司承诺自本次交易结束之日起36个月内不转让其拥有A公司的股份，同时假设3年后，A公司将X股权全部转让，取得转入价29亿元；B公司将A公司股份转让，取得转入价款29亿元，A公司和B公司适用企业所得税税率均为25%，该案例中涉及股权转让的企业所得税如何计算？

l  (视同销售)某公司在省外设立了三个发货点，淡季把生产的产品陆续运抵省外的发货点，旺季再从发货点销售到各购货单位。公司在外省设立的发货点所发生的费用实行报账制，由公司统一核算，催收货款和开具发票由公司办理。2014年1-3月，公司账面反映有成本为117W，公允价为1400W产成品分别运到了上述三个发货点，进项税金190W，但该公司发到上述发货点上的货物只销售了1280W，其中进项税173.7W，并且已开具发票，其余120W货物因发生质量问题准备削价处理，但这批货仍在发货点上，该公司这种货物移送行为，应该如何缴增值税？

l  (汇算清缴衔接)某企业2011年处理一台因意外事故而毁损的设备，该设备账目净值是300W，处置款项为90W，设备处置损失为210W，已作会计处理，但因当时未按规定向税务部门履行审批手续，因此09年汇算清缴时该项损失未能在税前扣除。该企业2011年应纳税所得额为40W，12年，13年纳税调整后的所得合计为100W，该项设备处置损失涉及的所得税事项应如何处理？

l  (股权激励)A是中国公民为某公司雇员，每月工资3千元，2007年该公司开始雇员激励，实行股票期权计划。14年6月，该公司授予A股票期权5W股，授予价2.5元/股；该期权无公开市场价格，并约定14年12月28日起A可以行权，行权前不得转让。14年12月28日起方先生以授予价购买股票5W股，当日股票在上证交易所的公平价格买股票5W股，当日股票在上证交易所的公平价格6元/股。A股票期权行权所得应缴纳个人所得税？

活动特邀分享嘉宾

管列韵  税务总监   苏州德勤华永会计事务所
管列韵女士拥有超过11年的专业从业经验，为多家跨国公司提供公司税方面的税务咨询、间接税、外汇等法规方面的咨询、海关方面的咨询/筹划、转让定价服务和个人所得税申报和咨询等，包括海关合规性复核、间接税合规性复核、海关归类等咨询(贸易模式转变、加工贸易等)业务。

卞银灿  税务高级经理  苏州德勤华永会计事务所

卞银灿先生拥有超过7年的税务专业服务经验，在转让定价方面有丰富的经验。目前主要从事税务和商务咨询、以及转让定价专业服务，客户涵盖制造业(电子消费品、机械设备、家用电器、网络通用设备等)、新能源行业、物流业、医药业、餐饮连锁业、超市/零售业、石油化工、VC/PE，以及房地产等行业。

陈琳琳 税务经理 苏州德勤华永会计师事务所
陈琳琳女士是德勤苏州税务和商务咨询部的税务经理，目前主要从事雇主人力资源全球服务。陈女士拥有超过十年的税务专业服务经验，在雇主人力资源方面有丰富的经验，为涉及多个行业的众多跨国公司提供国际派遣服务，薪酬福利策划，国际人力资源服务以及风险人才激励规划。 客户涵盖医药业，化工、汽车、贸易，零售以及制造等行业。
 

企业观察员

华谊影城(苏州)有限公司  蔡小姐

妥思空调设备(苏州)有限公司张小姐

伟创力电子技术(苏州)有限公司 Sicily 

流程安排

9:00-9:30 签到 

9:30-10:00 2014年涉及税务环境分析

l  2014年国家税务总局稽查的行业&稽查重点领域

l  企业应对稽查的理念

10:00-10:45 2014年年底关账涉税政策盘点

10:45-11:00 茶歇

11:00-12:00 企业所得税的检查重点及应对

l  以前年度发生应扣未扣支出的检查

l  发票的检查

——增值税专用发票上注明的装卸费能否申请进项税额抵扣

——注意运输发票抵扣金额的准确性

——会议费和培训费发票的税务处理

——无票进货(即购进货物后不再取得合法发票)或进货后长期未能取得发票，而出现的往来款项长期挂账问题。

——只有加盖发票专用章的发票才可以进成本

——费用税前扣除的两大条件

——税前扣除的成本发票应符合的条件

12:00-13:30午餐

13:30-14:45企业所得税检查重点及应对

l  会计不确认收入而税法确认收入检查及应对

l  研发费用加计扣除

l  与企业经营生产无关的支出

l  将商品作为促销礼品赠送给消费者的税务处理

l  核定应税所得率的征收方式

l  不征税收入

l  职工食堂经费补贴(职工饭餐补贴)

l  企业公关赠送礼品(自产货物，外购货物)

l  股权转让，股权收购特殊性税务处理

l  工资成本的检查及税务处理(工资薪金税前扣除范围，劳务派遣人员工资，见习，退离休人员等)

l  隐瞒收入，多列成本

l  投资抵免企业所得税

l  业务招待费的检查

l  总分机构间移送货物的涉税检查(增值税视同销售，企业所得税视同销售，总分机构无偿划拨货物的增值税处理等)

l  企业弥补亏损税务处理(减资弥补亏损，总机构弥补分机构，以前年度未扣除的资产损失，技术开发费加计扣除形成亏损处理，以前年度亏损等)

l  大修理费用支出

l  企业获得各种税收优惠收入的检查(出口退税，减免的土地使用税，房产税的企业所得税处理等)

14:45-15:00 茶歇

15:00-15:45 个人所得税的检查重点及应对

l  高收入者主要所得项目稽查(利息，股息，红利所得，股权转让所得，工资薪金所得，外籍个人所得等)

l  企业促销赠送礼品的个人所得税(企业向个人赠送礼品所得税处理)

l  内部职工抽奖所得的税务处理

l  视同股利分配应扣个税检查及税务处理

l  应扣缴个人所得税的典型问题

——企业分配股权红利代扣代缴个人所得税不足问题

——当月分次发放的工资薪金所得未合并计税造成代扣代缴个税不足

——企业和单位为职工购买的商业保险未扣缴个税

——企业和单位向个人发放公务交通，通讯等补贴未纳入扣缴个税范围

——企业和单位为职工提供的免费旅游未纳入扣缴个税范围

l  解除劳动合同，提前退休，内部退养和买断工龄获得一次性补偿支出的检查(企业所得税，个税处理)

15:45-16:15 流转税的检查重点

l  销售使用过的物品和旧货的税务处理

l  购买未缴纳车船税车辆是否需要补税

l  固定资产进项税额抵扣的检查及税务处理

l  运输费用抵扣进项税额检查

l  软件生产企业的增值税检查

16:15-16:45 活动结束

Key points

l  Closing account link were reviewed before the end of 2014, involving 2014 tax policy changes by the end of closing inventory

l  Key tax inspection in 2014 in Suzhou

l  Check key enterprise income tax and accounting treatment and response

l  Check the key individual income tax, accounting treatment and response

l  Tax inspection focus, accounting treatment and response

l  Combined with the above points help companies do a good job and the coming year liquidation cohesion

Peer Confused

l  In 2010, our company bought two sets of large-scale construction machinery and equipment, and then after the finance department to check, we find this year from 2010 to now have no depreciation, that also means that we this more than four years to pay the enterprise income tax, our problem is how to deal with the depreciation should mention but did not mention before? How to deal with tax?

Case review

(Deductions) The implementation of accounting standards M in 2009 to lend money the non-affiliated N 100 w, borrowing agreement at the same time, the annual interest rate is 7%, according to the annual interest payments, 11 years, N company bankruptcy caused by capital chain rupture, pay only 20 w M, M "other receivables - N company" account balance is 80 w, M company in late 2011 to fail to take back the claim damage the formalities of the asset losses to the tax authorities. Tax authorities believe that the asset losses do not conform to the requirements, not to approve the loss. Excuse me the tax authority is correct? In 2012 for the creditor's rights and loss of 80 w can continue to declare tax deduction?

(Deduction) A guarantee business happened last year, a company is approved by the board of directors, a company in machinery and equipment to provide joint liability assures to b chemical co., LTD., company buys chairman and the President of a company is relative. Recently, due to the slow sales of the commodity money recycling b company, not on time full specified amount to repay bank loans, a company to fulfill its obligations, guarantee to repay the principal and interest of bank 21 w, would it be possible in the 21 w deductions?

(Equity transfrore) In November 2010, A company limited by shares to B group to buy the owns A 100% stake in the X company, A company with its own shares as payment of consideration, from group purchase 24 w B shares, the takeover of A 100% stake in X company assessed 246700 w, B group holds 100% stake in the X company, initial cost 32 w, assume that B company promises to 36 months from the date of the end of the transaction does not transfer its shares in A company, at the same time assume that 3 years later, A company will transfer, X stockholder get into price 2.9 billion yuan; B company to A company's stock transfer, get into the price of 2.9 billion yuan, company A and company B for corporate income tax rate is 25%, the cases involving how to calculate the equity transfer of enterprise income tax rate?

(As Sales) The company set up the three points in the province, the off-season products arrived in the province of the delivery point, peak season sales from the delivery point to each unit of purchase. Company set up the costs of shipping point in provincial BaoZhangZhi, unified by the company accounting, collect payment for goods and invoice is dealt with by the company. Book reflected in March 1, 2014, the company has a cost of 117 W, the fair price of 1400 W the finished goods were shipped to the above three points, the input tax of 190 W, but the company sent to the delivery point of goods sold only 1280 W, the input tax 173.7 W, and invoice, the rest of the 120 W for occurrence quality problem to reduce the price of goods, but the goods are still in the delivery point, the company the goods transfer behavior, should be how to pay the VAT?

(The payable or refundable amount cohesion) An enterprise in 2011 to deal with a damage to the equipment by accident, and the net value of equipment accounts is 300 w, disposal of the funds is 90 w, equipment disposition of losses for 210 w, has made accounting treatment, but because of the examination and approval formalities to the tax authorities not according to stipulations, therefore settles in 2009 failed to the loss in the pre-tax deduction. The enterprise of taxable income in 2011 to 40 w, 2012, 2013, total is 100 w, the income derived from the adjusted the equipment disposition of losses of income tax matters should be handled?

(Equity incentive) Chinese citizens as A company employee, A monthly salary of 3000 Yuan, in 2007 the company began to employee motivation, implementation of stock option plan. In June 2014, the company granted A stock option 5 w, awarded to 2.5 Yuan/share price; This option, no open market price, and agreed on December 28, 2014 A, can exercise, exercise the former shall not be transferred. On December 28, 2014 Mr. Fang to grant price buy 5 w stocks, the stocks in Shanghai stock exchange fair price for 5 w stocks, the stocks in Shanghai stock exchange, the fair price of 6 Yuan per share. A stock option income exercise should pay individual income tax?

Speaker

Kelly Guan Tax Director Deloitte Suzhou

Ms Guan of columns with more than 11 years of professional experience, for many multinational companies on corporate tax consulting, indirect taxation, foreign exchange regulations such as consulting/planning, customs issues, transfer pricing services, and individual income tax return and consulting, etc., including customs compliance review, indirect tax compliance review, customs classification such as consulting, trade pattern changes, the processing trade, etc.).

Billy Bian senior tax manager Deloitte Suzhou

Mr. Bian has more than 7 years of experience in tax professional services, has rich experience in terms of transfer pricing. At present, mainly engaged in the tax and business advisory, professional services, as well as transfer pricing, the customer covers manufacturing (electronic consumer products, general machinery and equipment, home appliances, network equipment, etc.), the new energy industry, the logistics industry, pharmaceuticals, food chains, supermarkets/retail industry, petrochemical industry, VC/PE, and real estate and other industries.

Agenda

9:00-9:30 Sign

9:30-10:00 In 2014, involving tax environment analysis

l  In 2014, the state administration of taxation inspection & audit focus areas of industry

l  Companies cope with the concept of auditing

10:00-10:45 Fords the tax policy in 2014 by the end of closing inventory

10:45-11:00 Tea Break

11:00-12:00 Enterprise income tax inspection focuses and deals with

l  Before the annual check button should not spending

l  Invoice examination

——Special invoices for value-added tax on the handling charge can apply for the input tax deduction

——Pay attention to the accuracy of the transport invoice deduction amount

——The invoice tax treatment of meetings and training

——No ticket purchase (i.e., purchasing goods after no longer obtain legal invoice) or failed to obtain for a long time after receiving the invoice, and exchanges of money payment of long-term problems.

——Only invoice with the special invoice seal can be into the cost

——Cost of pre-tax deduction of two conditions

——Should comply with the conditions of pre-tax deduction of the cost of invoice

12:00-13:30 Lunch

13:30-14:45 Enterprise income tax inspection focuses and deals with

l  not affirm income and tax law affirm income accounting check and response

l  claim additional deduction development costs

l  has nothing to do with the production of enterprise management

l  to tax treatment as a promotional gift given to consumers

l  check and ratify is of taxable income rate

l  tax-free income

l  staff canteen funds allowance (staff meals subsidies)

l  enterprise public relations gifts (self-produced goods, purchased goods)

l  equity transfer, share purchase special tax treatment

l  check wage costs and tax treatment (wages and salaries tax deduction scope, labor dispatching personnel salary, trainee, removing personnel, etc.)

l  Unreported income, the cost of multiple columns

l  investment credit enterprise income tax

l  business entertainment

l  total interagency transfer fords the tax inspection of the goods (value added tax shall be regarded as sales, enterprise income tax shall be regarded as sales, VAT on total institutions free of charge transfer goods processing, etc.)

l  enterprises make up for the loss of tax treatment, make up the loss, the action of various institutions make up the points total, previous deduction of asset losses, form processing loss claim additional deduction technology development fee, before annual loss, etc.)

l  big repair costs

l  enterprise for all kinds of preferential tax revenue check (export tax rebates, the reduction of land use tax, property tax, enterprise income tax treatment, etc.)

14:45-15:00 Tea Break

15:00-15:45 Check the key and deal with individual income tax

l  High earners mainly income project auditing (interest, dividends, dividend income, equity transfer income, income from wages and salaries of foreign personal income, etc.)

l  enterprises promotional gifts of individual income tax (enterprise to personal income tax gifts processing)

l  internal employees lottery income tax treatment

l  as dividend distribution should deduct tax check and tax treatment

l  typical problems that should be withholding individual income tax

- The shortage problem of enterprise distribution equity dividend withholding individual income tax

- By several times during the month of wages and salaries income unincorporated tax withholding tax is insufficient

- Enterprises and units for the worker to buy commercial insurance not withholding tax

- Enterprises and units to individual public transportation, communications and other subsidies did not include withholding tax

- Enterprises and units for the worker to provide free travel did not include withholding tax

l  Remove labor contract, retire ahead of schedule, the internal paid back and buyout achieve one-time compensation expenses of check (the enterprise income tax, income tax treatment)

15:45-16:15 The focus of turnover tax inspection

l  used items and garage sales tax treatment

l  whether need not pay vehicle and vehicle purchased duty exemption

l  deducting VAT on purchase of fixed assets check and tax treatment

l  transportation cost against the input tax inspection

l  software production enterprise value-added tax inspection

16:15-16:45 End

F-Council近期举办过的“年底关账”相关活动回顾

2014年天津年底关账税务管理及会计调整实务解析

2014年北京年底关账税务管理及会计调整实务解析

F-Council即将举办的“年底关账”相关活动

2014年度关账之涉税调整解析(广州站)

2014年度关账之涉税调整解析(深圳站)