久久在线视频免费观看—久久中文骚妇内射—久久中文字幕人妻熟av女—久久中文字幕无码专区—久久综合给合综合久久—久久综合精品国产二区无码

歡迎訪軟銀財務官網
2024-3-20

My company has no profit, why paid income tax?@Ruanyin@軟銀財務

Q: My company has no profit, why did the bank deduct a sum of corporate income tax?@Ruanyin Accounting @軟銀財務

R: Each company actually has two kinds of profit results: one is calculated according to Chinese accounting standards. Usually when we mention profit, we mean this accounting profit.

Another is the taxable profit which is calculated according to the Enterprise Income Tax Law. This is used to calculate enterprise income tax.


Q: So I am a little confused. As far as I know our company has only one set of system, how can get two profits?

R: In order to save the working time, accountants do not need to set up a separate system to calculate taxable profit. Just making some adjustments on the basis of the company's accounting profit according to the Enterprise Income Tax Law and getting the result of taxable profit.


Q: What is reason to cause difference between accounting profit and taxable profit?

R: The main reason is due to the difference between accounting standards and the enterprise Income Tax law regulations on some income and expenses. Most of the difference is in the cost&expense. For example, employee welfare can be recorded as an expense of the company when the expenses meet the company's regulations (and thus reduce the company's accounting profit). However, according to the Enterprise Income Tax law, the company's annual welfare expenditure has a cap (no more than 14% of the company's total taxable salary), if it exceeds this cap, then the accounting profit and taxable profit will be different. In addition to welfare expenses, there are also common advertising and business publicity expenses, business entertainment expenses, employee education funds.

Also, there are some differences due to the company's lack of internal invoices management, for example, some expenses occurred, but did not obtain the corresponding invoice, the company recognized as an expense (and thus reduced the company's accounting profit), but according to the regulation of the enterprise income tax law, this can not reduce taxable profits.

Please contact us with any enquiries

wcx@ruanyinchina.com

www.kingdomlogistics.cn

+86 021 6049 2821

+86 189 1629 8482




Hits 703
主站蜘蛛池模板: 综合天堂av久久久久久久| 97av麻豆蜜桃一区二区| 欧美一区二区三区不卡水多| 在线看片免费人成视频福利| 久久天天躁狠狠躁夜夜不卡 | 娜娜麻豆国产电影| 国产精品久久久久久久久久久久午夜片 | 国产精品亚洲一区二区z| 国产高潮流白浆啊免费a片动态| 无码手机线免费观看| 日本成熟少妇激情视频免费看| 欧洲熟妇色xxxx欧美老妇| 国产精品偷窥熟女精品视频| 一区二区三区久久含羞草| 亚洲变态另类av一区二区三区| 亚洲精品国产品国语原创| 竹菊影视欧美日韩一区二区三| 国内老熟妇对白hdxxxx| 激情综合色综合啪啪开心| 精品国产一区二区三区av 性色| 风韵丰满熟妇啪啪区老熟熟女| 国产 国语对白 露脸| 亚洲一区二区久久久久久久久| 无码人妻一区二区三区免费看成人 | 日日躁夜夜躁狠狠躁夜夜躁| 日韩精品一区二区三区高清电影| 日本免费一区二区三区视频观看 | 欧美一区二区三区视频网站| 精品精品国产欧美在线小说区| 九九99久久精品在免费线18| 国精品人妻无码一区二区三区蜜柚| 国产一区二区大片在线播放| 2014av天堂无码一区| 2021精品国夜夜天天拍拍| 久久久久久亚洲精品中文字幕| 无码色偷偷亚洲国内自拍| 欧美xxxx做受性欧美88| 在线综合亚洲欧美网站| 亚洲日韩亚洲另类| 亚洲国产精品成人网址天堂| 女人黄片一区二区|