In terms of accounting treatment, the contract performance cost labor cost is included according to the new income standard, and it is the actual and reasonable expenditure related to the income obtained by the enterprise (because it is generally approved according to a certain proportion of operating income), According to Article 8 of the enterprise income tax law of the people’s Republic of China, it should be allowed to deduct when calculating the taxable income.
28 of the State Administration of Taxation in 2011) and the reply of the State Administration of Taxation on the calculation and collection of individual income tax on taxpayers’ annual one-time bonus income excluding tax (Guo Shui Han [2005] No.
The more economically underdeveloped areas are, the greater the possibility of being approved.
However, Chuanjun has always believed that the approved individual income tax is actually the cost of workers.
If you ask the local tax authorities whether they can deduct the amount of tax payable when declaring individual income tax, the general reply is no deduction, which means that this part of tax is levied repeatedly.
715), I think it can’t be deducted before tax.
Depressed! And many accountants do not know how to deal with it to meet the regulations.
Since I pay this tax for the operation of the company, since it does not involve specific people and can not offset the individual income tax that should be withheld, can I be allowed to deduct it before tax? Two ends must occupy one end, right? Many previous articles, According to the relevant provisions of the announcement of the State Administration of Taxation on the calculation method of individual income tax related to employers bearing part of the tax of annual one-time bonus for employees (Announcement No.
today.
Non local construction enterprises often encounter the problem of being approved to levy individual income tax.
Source: Xiao Chen taxation, sorted out by duchuan management research department.
When remitting, tax adjustment and increase should be made, that is to say, one end can’t account for both ends.
