2018 phase I [boss salon] income tax settlement risk identification and prevention II

In the afternoon of January 26, 2018, BFR held the first boss salon activity in Qingdao South Office, the theme of which is 'risk identification and prevention II of income tax settlement'.

Mr. Li Junyi, who is the manager of the second department in Europe and the United States of baifurun finance and taxation and has studied in Singapore and has worked in baifurun for six years, gave a lecture to the boss salon in this issue, reminding you of the tax risks that are often ignored in the final settlement of corporate income tax. For example, if an enterprise sells its own commodities by buying, giving and giving, it is not a donation. The total sales amount shall be apportioned and recognized according to the proportion of the fair value of the commodities. When an enterprise transfers its assets to others for marketing or social intercourse, it shall be deemed as sales revenue.

Mr. Li shared with you the difference between the 2017 annual corporate income tax return and the previous annual tax return, the cross check relationship, filling sequence, filling content and precautions between the various forms, and reminded the enterprise to fill in the detailed statement of income tax loss completely and accurately, otherwise it may lead to the situation that the previous year cannot make up.

Mr. Li also shared the daily reasonable and legal planning plan of the enterprise. For example, when the sales amount excluding tax and the value-added tax of the goods in the purchase and sale contract are listed separately, only the sales amount excluding tax will be subject to stamp tax, otherwise it will be subject to tax according to the total contract amount. The special VAT invoice obtained by the pure export enterprise when the vehicle is purchased shall not be transferred out. When the vehicle is disposed of, the input can still be deducted. After the input is transferred out, it cannot be deducted again, resulting in the increase of tax burden.

After the salon activity, customers and friends all said that they have gained a lot and have a deeper understanding of the policy. They will adopt relevant suggestions according to the specific situation of the enterprise.