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岁末年初,每个单位财务都会催结费用,避免跨期,但总难免力不从心,跨期费用屡见不鲜,如何财税处理纠结于税企之间。现以本人在接触的一个案例作一探讨。某公司在2014年末暂估了一笔70多万元的技术咨询费,于2015年取得这该笔业务的专用发票,在企业所得税汇算清缴时,这笔费用没有税前扣除,这笔业务该如何处理?一、税务规定《企业所得税法实施条例》第九条规定,企业应纳税所得额的计算,以权责发生制为原则,属于当期的收入和费用,不
End of the year, each unit of finance will be stamped costs, to avoid intertemporal, but inevitably ineffective, intertemporal costs are not uncommon, how tax treatment entangled between tax enterprises. Now I am in contact with a case to explore. A company tentatively assessed a technical consultation fee of more than Rmb700,000 at the end of 2014 and obtained a special invoice for the business in 2015. There is no pre-tax deduction for this fee at the time of the settlement of enterprise income tax How to Deal with the Business? I. Tax Provisions Article 9 of the Implementation Regulation of the Law of Enterprise Income Tax stipulates that the calculation of the taxable income of enterprises shall be based on the principle of accrual basis, and shall belong to the current income and expense, not