According to the historical data of the enterprise, it should be calculated. (Generally, financial data within three years)
Let's take the middle value.
Handling of invoices for general taxpayers' management expenses A. It can be certified and deducted;
B. Ordinary invoices cannot be written as "tax payable-VAT input tax payable", and everything else is the same;
C. it can be deducted.
Entry:
Special invoice:
Borrow: raw materials
Taxable
Loans: bank deposits, etc. (Related subjects)
Ordinary ticket:
Borrow: raw materials
Loans: bank deposits, etc. (Related subjects)
I haven't seen the invoice of garbage income, so I can't give you a professional answer.
Can business operating expenses and management expenses be used together? Management expenses refer to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Including: trade union funds, staff education funds, business entertainment expenses, stamp duty and other related taxes and fees, technology transfer fees, amortization of intangible assets, consulting fees, attorney fees, amortization of start-up expenses, bad debt losses, company funds, employment introduction fees, mineral resources compensation fees, research and development fees, labor insurance premiums, unemployment insurance premiums, board members fees and other management fees. Accounting content of sales expenses (operating expenses)
Sales expenses refer to the expenses incurred by enterprises in the process of selling goods and the operating expenses of sales organizations (including sales outlets and after-sales service outlets). ) an enterprise specially set up to sell goods. The purchase expenses incurred by commodity circulation enterprises in the process of purchasing commodities are also included in non-operating expenses. Operating expenses generally include the following five aspects:
1. Self-selling expenses of products: including packaging expenses, transportation expenses, loading and unloading expenses and insurance fees that the enterprise should bear.
2. Product promotion expenses: promotion expenses incurred to expand the sales of enterprise products: exhibition expenses, advertising expenses, operating lease expenses (expenses of counters and equipment rented for expanding sales, excluding financial lease expenses) and sales service expenses (expenses of providing after-sales service, etc.). ).
3. Sales department expenses: generally refers to employees' wages and welfare expenses, expenses similar to wages, business expenses and other business expenses of sales organizations (including sales outlets and after-sales service outlets, etc.). ) an enterprise specially set up to sell goods. However, the internal sales department of the enterprise belongs to the administrative department, and the expenses incurred are not included in the operating expenses, but included in the management expenses.
4. Consignment fee: mainly refers to the commission fee paid by the enterprise to entrust other units to sell goods according to the provisions of the consignment contract.
5. Purchasing expenses of commodity circulation enterprises: refers to transportation expenses, loading and unloading expenses, packaging expenses, insurance fees, reasonable loss in transit and sorting expenses before warehousing. Accounting content of sales expenses (operating expenses)
Sales expenses refer to the expenses incurred by enterprises in the process of selling goods and the operating expenses of sales organizations (including sales outlets and after-sales service outlets). ) an enterprise specially set up to sell goods. The purchase expenses incurred by commodity circulation enterprises in the process of purchasing commodities are also included in non-operating expenses. Operating expenses generally include the following five aspects:
1. Self-selling expenses of products: including packaging expenses, transportation expenses, loading and unloading expenses and insurance fees that the enterprise should bear.
2. Product promotion expenses: promotion expenses incurred to expand the sales of enterprise products: exhibition expenses, advertising expenses, operating lease expenses (expenses of counters and equipment rented for expanding sales, excluding financial lease expenses) and sales service expenses (expenses of providing after-sales service, etc.). ).
3. Sales department expenses: generally refers to employees' wages and welfare expenses, expenses similar to wages, business expenses and other business expenses of sales organizations (including sales outlets and after-sales service outlets, etc.). ) an enterprise specially set up to sell goods. However, the internal sales department of the enterprise belongs to the administrative department, and the expenses incurred are not included in the operating expenses, but included in the management expenses.
4. Consignment fee: mainly refers to the commission fee paid by the enterprise to entrust other units to sell goods according to the provisions of the consignment contract.
5. Purchasing expenses of commodity circulation enterprises: refers to transportation expenses, loading and unloading expenses, packaging expenses, insurance fees, reasonable loss in transit and sorting expenses before warehousing.
Although our company is small, it is also a general taxpayer. Can you tell me whether the rent and utilities of the store are included in the management expenses or the operating expenses? This object is different, and the statement is different. First of all, your company's berth and utilities should be solved by your company's income, so this should be included in the operating expenses! Again, this should be your company's management expenses, but for taxpayers in social countries, this expense has been included in your company's total income, so it is an operating expense here.
The buyer's travel expenses related to operating expenses and management expenses are generally called "management expenses".
Under the new accounting standards, the original "operating expenses" of production and sales enterprises are changed to "sales expenses", and the classification of expenses is more obvious.
If it is the travel expenses of sales staff, it can be used as sales expenses.
The difference between operating expenses and management expenses! According to the provisions of the enterprise accounting system, the period expenses of an enterprise include operating expenses, management expenses and financial expenses. Period expenses shall be directly included in the current profit and loss and listed separately in the income statement.
1. Operating expenses refer to various expenses incurred by an enterprise in the process of selling goods, including transportation expenses, loading and unloading expenses, packaging expenses, insurance premiums, exhibition expenses, advertising expenses, wages and welfare expenses of employees, expenses similar to wages, operating expenses and other operating expenses of sales organizations (including sales outlets and after-sales service outlets, etc.). ) an enterprise established specifically for selling goods.
The purchase expenses incurred by commodity circulation enterprises in the process of purchasing commodities are also included.
2. Management expenses refer to the management expenses incurred by the enterprise for organizing and managing the production and operation of the enterprise, including the expenses incurred by the board of directors and administrative departments in the operation and management of the enterprise. Or the company funds that should be borne by the enterprise in a unified way (including the salary, repair cost, material consumption, amortization of low-value consumables, office expenses, travel expenses, etc.). ), trade union funds, unemployment insurance premiums, labor insurance premiums, directors' fees, agency fees, consulting fees (including consulting fees), attorney fees, business entertainment fees, property taxes, vehicle and vessel use taxes, land use taxes, stamp duties, technology transfer fees, etc. Employee education expenses, research and development expenses, sewage charges, inventory losses or gains (excluding inventory losses that should be included in non-operating expenses), bad debt reserves and inventory depreciation reserves, etc.
3. Financial expenses refer to the expenses incurred by an enterprise to raise the funds needed for production and operation, including interest expenses (minus interest income), exchange losses (minus exchange gains) and related handling fees that should be used as period expenses.
Therefore, the standard to distinguish operating expenses from management expenses lies in the use of expenses: the former is the expenses used in the process of selling goods, and the latter is the expenses used in the process of organizing and managing the production and operation of enterprises.
Can operating expenses and management expenses be combined? In fact, these two subjects ultimately affect profits.
If your company didn't require that the expenses of each department be separated,
It comes down to management fees. No problem,
But if all your expenses are classified as management expenses, you can't clearly reflect the details of enterprise expenses!
It is suggested to separate and correctly reflect the expense details according to accounting principles!
How do ordinary taxpayers accrue management fees? Stamp duty on purchase and sale contracts shall be taxed according to the amount of purchase and sale price.
Income tax shall be paid at the appropriate rate of taxable income *.
The output you mentioned refers to the value-added tax that ordinary taxpayers should pay.
What is the standard for general taxpayers to manage expenses? There is no uniform standard for the management expenses of ordinary taxpayers.
Accounting standards for management fees can be collected according to the facts.
The tax law limits the pre-tax expenses of some items included in the management expenses:
1. The basic social insurance premiums and housing accumulation funds paid for employees that exceed the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people * * * shall not be deducted before tax.
2. Supplementary endowment insurance premiums and supplementary medical insurance premiums paid by enterprises for investors or employees shall not be deducted before tax if they exceed the scope and standards stipulated by the competent departments of finance and taxation of the State Council.
3. Commercial insurance premiums paid by enterprises for investors or employees shall not be deducted.
4. The employee welfare expenses incurred by the enterprise exceed 0.4% of the total wages and salaries, and shall not be deducted before tax.
5. The part of the trade union funds allocated by the enterprise that exceeds 2% of the total wages shall not be deducted before tax.
6. Business entertainment expenses related to the production and business activities of the enterprise shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of the year.
7. Unless otherwise stipulated by the competent department of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise shall be deducted not exceeding 65,438+05% of the sales (business) income of the current year; The excess shall be allowed to be carried forward and deducted in future tax years.
Are the pre-business expenses included in the management expenses? Are there operating expenses and management expenses after starting a business? Because your company doesn't sell or provide labor services before it opens, most of it is the start-up expenses for the establishment of the company. Later, it was opened, of course, for operating expenses.