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At the same time, the welfare expenses of employees shall be accurately collected.
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Author: GoldVivia Source: Genesis Club (3) If the general tax calculation method is adopted after calculation, the work of issuing output invoices and obtaining input invoices should be done well, and the occurrence of forced application of simple tax calculation should be controlled.
Countermeasures: According to the provisions of CS [2009] No.
According to CS [2017] No.
All monetary or non monetary benefits paid for employees shall be collected in the staff welfare expenses, which shall be deducted by 14% of the total wages before income tax.
Reduce tax risk.
Countermeasures: 1) Before business negotiation, it is required to estimate the tax paid by the departure contractor in arrears or require that the invoice be issued in full according to the settlement amount.
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58 document, the general contractor of construction projects provides engineering services for the foundation, foundation and main structure of housing construction, and the construction unit shall not purchase all or part of steel, concrete, masonry materials and prefabricated components by itself, otherwise it can only apply the simple tax method.
The taxes paid on behalf of the Employer include not only the taxes borne by the Employer, but also the corporate income tax borne by the supplier who is unable to obtain the supplier’s invoice or the taxes paid to the supplier when obtaining the supplier’s invoice.
3, the book value of the staff canteen shall be determined by reasonable methods, and the depreciation expenses incurred in the canteen every year shall be included in the staff welfare expenses for deduction before tax in proportion.
2) Actively communicate with the Employer about the tax losses caused by the advance funds, and require the Employer to pay the tax on the advance project funds in advance, or compensate the tax in other ways, such as compensating the tax by the interest on the advance funds.
