怎样填报汇算清缴收入明细表Given how liquidation income details
Every year from January 1 ~ May 31, is the enterprise income tax liquidation time. From this year's tax return to find some enterprise in the list provided income when there exist some problems, which may affect the accuracy of the tax filing, we are summarized as follows.
Don't repeat sales income shall be regarded as disclosed
According to the enterprise income tax law, regulation, enterprise will goods, property, services for donations, debt service, sponsorship, funds, advertising, samples, employee benefits or profit allocation purposes, it shall be regarded as sales and confirm income. And according to the accounting standards for enterprises "regulation, enterprise will goods, property, services for donations, advertisement, samples, etc, do not recognize revenue, so the enterprise in the tax declaration respond to the behavior of shall be regarded as sales processing. The accounting standards for enterprises of the regulation, enterprise will goods, property, services for debt service, staff welfare, foreign investment etc, need to make sure that the business income, to this enterprise on the tax declaration shall be regarded as sales are not as processing, otherwise will cause, repeat to declare.
[example] division China company is engaged in the computer sales, the enforcement of the enterprise accounting principles ". In December 2009 the company will 10 sets of computer donation to the stock a local school, will also be 20 computer as a welfare to part of employees. The production cost of computer for 3000 yuan per unit, not including tax sells for 4000 yuan per unit. The company foreign donations of 10 computer directly in accordance with the cost price 10 by 3000 = 30000 (yuan) transfer, no confirmation sales income, so in tax will be 10 x 4000 = 40000 (yuan) fill in the "goods, services, property shall be regarded as sales income", and at the same time as sales cost provided. Used for staff welfare 20 computer, although the provisions of the tax law shall be regarded as sales processing need to do, but because the company has 20 x 4000 = 80000 (yuan) confirmed that operating income, and so on the tax declaration need not as shall be regarded as sales income declared, otherwise it will affect the same item of repeat business report.
Exchange of non-monetary assets to distinguish different situation
According to the accounting standards for enterprises "regulation, for the measurement of the exchange of non-monetary assets into the fair value pattern and cost mode two kinds. In the fair value measurement mode, the enterprise will be the book value of the assets surrendered to the difference between the fair value of the profits and losses of the current period, and the enterprise income tax law "regulation is the basic consistent.
[example] a company in October 2009 to 1 produced equipment into the second company in the production of a batch of clothing, the equipment for the book value of the $800000, not including tax price 1 million yuan, this batch of clothing not including tax sells for 1 million yuan. A company and b companies are all general VAT taxpayer, the applicable tax rate to 17%, do not consider other taxes factors, the fair value measurement model. A company is confirmed non-operating revenue = 100-80 = 20 (ten thousand yuan), the exchange of not selling out equipment processing. According to the provisions of the tax law, the enterprises in exchange of non-monetary assets, should inspect sales and determine the income at fair value. So, the business, the a company on the tax declaration is in "non-monetary transactions shall be regarded as sales income" given in, or in "non-monetary assets transaction revenue" given in? According to the instructions provided, "non-monetary transactions shall be regarded as sales income" non-monetary transactions provided taxpayer happening behavior, accounting records confirmed or not all confirm and losses, and according to tax regulations should be taxable income shall be regarded as sales confirmation: "non-monetary assets transaction revenue" fill the taxpayer happening non-monetary transactions according to the uniform accounting system of the state for the amount of profit and loss confirmation. Because a company has confirmed the exchange of non-monetary assets of 200000 yuan gains, so should be in "non-monetary assets transaction earnings disclosed.
And in cost measurement model, according to the accounting standards for enterprises "regulation, enterprise in the cost of the assets according to the book value of the assets surrendered shall pay the relevant taxes and the sure, not confirm profit and loss, this time the accounting and tax law exists between with obvious difference.
[example] a company with a building warehouse and b company office exchange. The book value of the warehouse for 2 million yuan, the fair value of 2.6 million yuan; Office of the fair value of 2.8 million yuan, the a company another $200000 to pay for the b. The exchange assumptions of commercial nature, use cost measurement model, don't consider the relevant taxes factors. The company, according to a 200 + 20 = 220 (ten thousand yuan) as the entering value obtained office buildings and no profit or loss is recognized. And according to the provisions of the tax law, the a enterprise to change out of the warehouse shall be regarded as sales for processing, on tax should be 2.6 million yuan RMB as when "non-monetary transactions shall be regarded as sales income" declared, and shall be regarded as the cost of sales and confirm given asset transfer profit.
Debt restructuring note special circumstances disclosed
Debt restructuring of the way the debtor to usually include the assets (cash assets, non-cash assets) pay off debt, debt-to-share transition, modify, debt service condition and the way of the mix. According to the accounting standards for enterprises "regulation, the debtor shall be in the process of debt restructuring exemption for earnings included in the confirmation non-operating revenue; If involves by non-cash asset pay off debt or debt-to-share transition, the obligor to confirm the non-cash asset involved in the transfer assets and losses. Visible "enterprise accounting standard for the processing of debt restructuring and the enterprise income tax law" regulation is consistent.
[example] gold of company is general VAT taxpayer, in February 2009, gold of the company for the purchase of raw materials owe the new company 1.17 million yuan payment music, the two sides reached in August 2009 following the selected debt restructuring plan.
Solution a: gold with a group of company stock over the top of the new company owed music debt, this group of the book value of the inventory goods for $700000, not including tax cost $800000 for the 17% VAT. If using this scheme, gold of the company shall confirm the goods sales income is 800000 yuan, and debt restructuring gain = 117-80 x (1 17%) = 23.4 (ten thousand yuan), when the tax filing respectively in "goods" and "debt restructuring earnings disclosed.
Scheme ii: both parties agree to debt owed by 100000 to of the company's shares of stocks, par value per share 1 yuan and market prices for 10 yuan/shares, the gold of the company confirmed, debt restructuring income 117-10 x 10 = 17 (ten thousand yuan), confirmed that equity 100000 yuan and capital reserve 10 by (10-1) = 90 ($ten thousand). Gold of the company in the tax will be 170000 yuan fill in the "debt restructuring income", to 900000 yuan capital reserve neither confirm earnings, also do not need to pay iit.
Net sales income according to fill
The completion schedule based on income that, "sales (business) income amounted to" fill the taxpayer according to national unity "enterprise accounting system of main business income, that other business income, and according to the provisions of the tax shall be regarded as sales confirmation, as their business receives fee, advertising and business spending campaign where the computational base of the limit for deductions. Need to explain, "sales (business) income amounted to" need according to sales (business) net income provided, if the enterprise happened sales discount, allowances and sales return, not only need it from the sales (business) deduct income, and will net sales (business) income as calculated the above three cost of the limit for deductions base.
每年1月1日～5月31日是企业所得税汇算清缴时间。从今年纳税申报情况看，发现有的企业在填报收入明细表时存在一些问题，可能影响纳税申报的准确性，现总结如下。
视同销售收入不要重复填报
根据《企业所得税法》规定，企业将货物、财产、劳务用于捐赠、偿债、赞助、集资、广告、样品、职工福利或者利润分配等用途的，应当视同销售并确认收入。而根据《企业会计准则》的规定，企业将货物、财产、劳务用于捐赠、广告、样品等方面的，不确认营业收入，因此企业在纳税申报时应对上述行为作视同销售处理。《企业会计准则》同时规定，企业将货物、财产、劳务用于偿债、职工福利、对外投资等方面的，需要确认营业收入，对此企业在纳税申报时则不能作为视同销售处理，否则将会造成重复申报。
【例】科华公司从事电脑的销售，执行《企业会计准则》。2009年12月该公司将10台库存的电脑捐赠给了当地一所学校，同时还将20台电脑作为福利发放给部分员工。该电脑的生产成本为3000元/台，不含税售价为4000元/台。该公司对外捐赠的10台电脑直接按照成本价10×3000=30000（元）转账，没有确认销售收入，因此在纳税申报时应将10×4000=40000（元）填入“货物、财产、劳务视同销售收入”，同时填报视同销售成本。用于职工福利的20台电脑，虽然税法规定需要做视同销售处理，但由于公司已经将20×4000=80000（元）确认了营业收入，因此在纳税申报时不需要再作为视同销售收入填报，否则会造成对同一项业务的重复申报。
非货币性资产交换要区分不同情况
按照《企业会计准则》的规定，对于非货币性资产交换的计量分为公允价值模式和成本模式两种。在公允价值计量模式下，企业将换出资产的账面价值与公允价值之间的差额计入当期损益，与《企业所得税法》的规定是基本一致的。
【例】甲公司于2009年10月以1台自产设备换入乙公司生产的一批服装，该设备的账面价值为80万元，不含税售价100万元，该批服装的不含税售价为100万元。甲公司和乙公司均为增值税一般纳税人，适用税率为17%，不考虑其他税费因素，采用公允价值计量模式。则甲公司确认营业外收入=100-80=20（万元），对换出的设备不作销售处理。按照税法规定，企业发生非货币性资产交换，应视同销售并按公允价值确定收入。那么，对上述业务，甲公司在纳税申报时是在“非货币性交易视同销售收入”中填报，还是在“非货币性资产交易收益”中填报呢？根据填报说明，“非货币性交易视同销售收入”填报纳税人发生非货币性交易行为，会计核算未确认或未全部确认损益，而按照税收规定应视同销售确认应税收入：“非货币性资产交易收益”填报纳税人发生的非货币性交易按照国家统一会计制度确认为损益的金额。由于甲公司已确认了非货币性资产交换的20万元收益，因此应在“非货币性资产交易收益”中填报。
而在成本计量模式下，按照《企业会计准则》的规定，企业换入资产的成本按照换出资产的账面价值加上应支付的相关税费确定，不确认损益，此时会计和税法之间存在着较为明显的差异。
【例】甲公司以一栋仓库与乙公司的写字楼进行交换。该仓库的账面价值为200万元，公允价值为260万元；写字楼的公允价值为280万元，甲公司另支付20万元给乙公司。假设该交换不具有商业实质，采用成本计量模式，不考虑相关税费因素。则甲公司按照200+20=220（万元）作为取得的写字楼的入账价值，不确认损益。而按照税法的规定，甲企业应对换出的仓库作视同销售处理，在纳税申报时应将260万元作为“非货币性交易视同销售收入”填报，同时填报视同销售成本并确认资产转让收益。
债务重组注意特殊情况填报
债务重组的方式通常包括债务人以资产（现金资产、非现金资产）清偿债务、债转股、修改偿债条件以及上述方式的混合。按照《企业会计准则》的规定，债务人应将重组过程中豁免的债务确认为收益计入营业外收入；如果涉及以非现金资产清偿债务或债转股，债务人应对涉及的非现金资产确认资产转让损益。可见《企业会计准则》对债务重组的处理和《企业所得税法》的规定是一致的。
【例】金达公司是增值税一般纳税人，2009年2月，金达公司因购买原材料欠乐新公司117万元货款，双方于2009年8月份达成如下被选的债务重组方案。
方案一：金达公司以一批库存商品抵顶所欠乐新公司的债务，该批库存商品的账面价值为70万元，不含税售价80万元，适用17%的增值税率。如果采用该方案，金达公司应确认商品销售收入80万元，以及债务重组收益=117－80×（1 17%）=23.4（万元），纳税申报时分别在“销售货物”和“债务重组收益”中填报。
方案二：双方同意将所欠债务转为10万股金达公司的股份，每股面值1元，市价为10元/股，则金达公司确认债务重组收益117－10×10=17（万元），同时确认股本10万元和资本公积10×（10－1）=90（万元）。金达公司在纳税申报时应将17万元填入“债务重组收益”，对于90万元资本公积既不确认收益，也不需要进行纳税申报。
销售收入按照净额填报
根据收入明细表的填报说明，“销售（营业）收入合计”填报纳税人根据国家统一《企业会计制度》确认的主营业务收入、其他业务收入，以及根据税收规定确认的视同销售收入，并将其作为业务招待费、广告费和业务宣传费支出扣除限额的计算基数。需要说明的是，“销售（营业）收入合计”需要根据销售（营业）收入净额填报，如果企业发生了销售折扣、折让和销售退回，不仅需要将其从销售（营业）收入中扣减，并且要将销售（营业）收入净额作为计算上述三项费用扣除限额的基数。
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