BFR finance and taxation Qingdao 2019 4th boss Salon

From 17:00 to 18:00 on April 26, 2019, BFRC Qingdao Co., Ltd. held the 4th boss salon activity in 2019 through Himalaya live broadcast, with the theme of 'interpretation of the latest financial and tax new deal'.

Mr. Zhang Cuiyun, manager of the three European and American departments and intermediate accountant of baifurun finance and taxation, is the speaker of this boss salon. Mr. Zhang has 7 years of working experience in baifurun finance and taxation, profound theoretical foundation and rich practical experience.

Mr. Zhang combed the 7 hot new policies in the near future and interpreted them one by one.

In view of the announcement on issues related to declaration and tax procedures of royalties (Announcement No. 58 of 2019) issued by the General Administration of customs, which is widely concerned by enterprises, Mr. Zhang carefully interpreted the background and content of the announcement. As for whether the franchise is taxable, the key is to meet two conditions at the same time: 1. The royalty is related to the imported goods; 2. The payment of the royalty constitutes the conditions for the sale of the imported goods to China. If the taxpayer has paid the taxable royalties when declaring the import of the goods, the paid amount shall be filled in the 'miscellaneous fees' column of the customs declaration. It is not necessary to fill in the 'total price' column. The customs shall collect taxes on the royalties in accordance with the applicable tax rate and the calculated exchange rate on the date when the goods are declared for import.

If the duty payer fails to pay the dutiable royalties when declaring the import of the goods, he shall, within 30 days after each payment, go through the formalities of declaration and tax payment with the customs and fill in the declaration form of the dutiable royalties. The customs shall collect taxes on the royalties in accordance with the applicable tax rate and the calculated exchange rate of the goods on the date when the taxpayer completes the declaration and tax payment of the royalties.

For other hot issues, such as the free lending of funds between units (including enterprise groups) within the enterprise group, which is exempt from value-added tax; details of input tax plus and deduction of taxpayers in production and life service industry; types, calculation methods and filling methods of passenger transport deduction vouchers, Mr. Zhang also made a professional interpretation to let customers and friends know that enterprises can be transported The policy dividend has played a guiding role in tax planning, compliance and tax burden reduction.