If we look at "private car sharing" from the accounting point of view, its essence is actually a problem of renting fixed assets. Suppose we rent a production equipment, obviously we can deduct the rent of the equipment and the cost of subsequent use. The crux of the problem is that cars have different "liquidity" and functions compared with other fixed assets, and it is difficult to distinguish whether the expenses incurred are personal consumption or enterprise expenses, which is also the dispute of tax treatment of "private car sharing".
For the pre-tax deduction of "private use of buses", enterprises should judge the authenticity, relevance and rationality of the expenses involved from the principle of pre-tax deduction stipulated in the enterprise income tax law without clear tax vouchers as the corresponding treatment basis.
On the basis of the authenticity of relevant documents, the relevance of "private use of buses" should be analyzed from the following three aspects:
First, distinguish the subject qualification of the lessor
First of all, we must judge the subject qualification of the lessor. If an enterprise leases the means of transport of other enterprises (such as car rental companies) or individuals with business qualifications for production and operation needs, it is easy to obtain the approval of the tax authorities on the basis of relevant lease contracts or agreements and legal documents, because it is a foreign transaction. Generally, enterprises are allowed to deduct rental fees and related reasonable fuel costs, parking fees, travel expenses, repair fees (except those that should be paid by insurance companies). Therefore, enterprises can choose to rent vehicles from car rental companies or individuals with business qualifications within the optional scope, so that the related expenses can be easily distinguished from the personal consumption of employees.
Second, distinguish whether there is a lease nature.
If the lease is between the enterprise and the owner or employee, the zero-rent contract is often signed in the way that the enterprise bears the follow-up expenses. When judging whether it has the nature of lease, it should be noted that the lease contract or agreement has only a formal proof function besides substantive judgment.
When an enterprise makes a substantive judgment, it has the obligation to prove that the expenses reimbursed are really due to the use of vehicles by the enterprise, rather than bearing personal consumption that does not belong to the enterprise.
First of all, the terms of the lease contract must specify the purpose of the vehicle and the way of cost sharing. Individuals rent vehicles to enterprises, which are kept and used by enterprises, and individuals no longer use them, and there is relevant evidence to support them. In this case, it should be considered that the relevant expenses are indeed incurred by the enterprise and should be allowed to be deducted. If individuals only occasionally use vehicles for the company, such as picking up and dropping off customers, it is difficult to distinguish the expenses incurred by "* * *" from those incurred by the enterprise.
Secondly, enterprises must establish a strict bus use system to regulate the reasons, time, place and users of bus use. And implement an internal application and approval system. Otherwise, it is easy to be considered that it is impossible to distinguish between personal consumption and enterprise expenditure, which leads to the inability to deduct before tax.
Third, distinguish different kinds of expenses.
On the basis of the above analysis, based on the principle that the consumption of the leased property can be deducted before tax, related expenses are allowed to be deducted, but it is necessary to distinguish whether the expenses are related. It is generally believed that the gasoline fee, crossing and bridge fee, parking fee and maintenance fee related to vehicle use can be deducted; Vehicle purchase tax, depreciation expense and insurance premium related to the vehicle itself, because these expenses will occur regardless of whether it is rented or not, should be regarded as irrelevant expenses and cannot be deducted.
Finally, it is necessary to comprehensively consider the enterprise's vehicle use system, use situation and evidence of reimbursement, judge whether the reason, time, place, users and fuel consumption of the vehicle are reasonable, and adjust the unreasonable expenses accordingly.
What is pre-tax deduction?
Pre-tax deduction:
1. Wage and salary expenditure
Allow the reasonable wages and salaries actually incurred by the enterprise to be deducted according to the facts.
2 employee welfare funds, trade union funds and employee education funds
(1) The employee welfare expenses incurred by the enterprise shall not exceed 14% of the total wages and salaries, and shall be deducted.
(two) the part of the enterprise's funds allocated to the trade union that does not exceed 2% of the total wages is allowed to be deducted.
(3) Deduction is allowed for the part of the employee education expenses incurred by the enterprise that does not exceed 8% of the total wages; The excess is allowed to be carried forward to the next tax year for deduction.
3. Party organization work funds
(1) State-owned enterprises (including wholly state-owned, wholly state-owned and absolutely state-owned holding enterprises, and relatively state-owned holding enterprises) are included in the management expenses of party organizations, and the actual expenditure does not exceed 1% of the total annual wages and salaries of employees, which can be deducted before the actual enterprise income tax.
(2) The working expenses of Party organizations in non-public enterprises are included in the enterprise management fees, and the part that does not exceed the total annual wages and salaries of employees 1% can be deducted before the actual enterprise income tax.
4. Insurance premium
(1) The basic social insurance premiums and housing accumulation funds paid by enterprises for employees according to the scope and standards stipulated by the state are allowed to be deducted.
(2) According to the relevant policies and regulations of the state, the supplementary old-age insurance premium and supplementary medical insurance premium paid by the enterprise for all its employees on the job or on the job shall be deducted when calculating the taxable income; The excess shall not be deducted.
(3) Except for the personal safety insurance premiums paid by enterprises for special types of workers in accordance with the relevant provisions of the state and other commercial insurance premiums that can be deducted according to the provisions of the competent departments of finance and taxation of the State Council, the commercial insurance premiums paid by enterprises for investors or employees shall not be deducted.
(four) personal accident insurance expenses incurred by employees on business trips by means of transportation are allowed to be deducted when calculating taxable income.
(5) It is allowed to deduct the insurance premiums paid by enterprises in accordance with relevant regulations when they participate in property insurance.
(6) Insurance premiums paid by enterprises in accordance with regulations when they participate in liability insurance such as employer liability insurance and public liability insurance are allowed to be deducted before enterprise income tax.
5. Business entertainment expenses
Entertainment expenses incurred by an enterprise related to its production and operation 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.
6. Advertising fees and business promotion fees
(1) 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 if they do not exceed 15% of the sales (business) income of the current year; The excess should be allowed to be deducted in future tax years.
(2) The advertising and business promotion expenses of cosmetics manufacturing or selling, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing) from October 2010 to February 2020123/kloc-0 shall not exceed 30% of the sales (business) income of the current year. The excess is allowed to be carried forward to the next tax year for deduction.
(3) Tobacco advertising fees and business promotion fees of tobacco enterprises shall not be deducted when calculating taxable income.
7. Charity donation
(1) Public welfare donation refers to the donation made by enterprises through public welfare social organizations or people's governments at or above the county level and their departments for charitable activities and public welfare undertakings that conform to the law.
(2) The public welfare donation expenditure incurred by the enterprise in the current year and carried forward from previous years, which does not exceed 65,438+02% of the total annual profit, shall be deducted when calculating the taxable income; The part exceeding the total annual profit 12% is allowed to be deducted when calculating the taxable income within three years after carry-over.
(3) When calculating the deduction of public welfare donation expenditure, the enterprise should first deduct the donation expenditure carried forward from the previous year, and then deduct the donation expenditure that occurred in that year.
(4) From 20 1 9 65438+10/to 2022 65438+February 3 1, donations made by enterprises to help the poor in designated poverty-stricken areas through public welfare social organizations or people's governments at or above the county level and their constituent departments are allowed to be deducted when calculating the taxable income of enterprise income tax. At the same time, the enterprise incurred public welfare donation expenses such as poverty alleviation.
8. Interest expense
(1) Interest expenses incurred by non-financial enterprises in borrowing from financial enterprises, interest expenses incurred by financial enterprises in various deposits and inter-bank lending, and interest expenses incurred by enterprises in issuing bonds after approval can be deducted according to the facts.
(2) If the interest expenses of non-financial enterprises borrowed from non-financial enterprises do not exceed the amount calculated according to the interest rate of similar loans of financial enterprises in the same period, they may be deducted according to the facts, and the excess shall not be deducted.
9. Borrowing costs
(1) The uncapitalized reasonable borrowing costs incurred by an enterprise in its production and operation activities are allowed to be deducted.
(2) Loans incurred by enterprises for purchasing and constructing fixed assets, intangible assets and inventories that can still be sold for more than 65,438+02 months shall be capitalized and included in the cost of related assets as capital expenditures; Borrowing expenses incurred after the delivery of related assets can be deducted in the current period.
10. Rental fee
(1) Lease expenses incurred in renting fixed assets through operating lease shall be deducted on average according to the lease term.
(2) The rental expenses incurred in leasing the fixed assets by means of financial leasing shall be deducted by stages according to the provisions for the part that constitutes the value of the fixed assets leased by financial leasing.
1 1 tax
Consumption tax, resource tax, land value-added tax, customs duty, urban maintenance and construction tax, education surcharge, property tax, travel tax, urban land use tax, stamp duty, etc. Taxpayers who pay in accordance with the regulations can be deducted before tax.
12. Failed
The losses incurred by the enterprise shall be deducted in accordance with the provisions of the competent departments of finance and taxation of the State Council after deducting the compensation and insurance indemnity for the responsible person.
13. Expenses and commission expenses
(1) Insurance enterprise
From the date of 201965438+1kloc-0/,the handling fees and commission expenses incurred by an insurance enterprise related to its business activities shall not exceed 18% (inclusive) of the balance of all premium income in that year after deducting surrender premiums. , deducted when calculating taxable income; The excess is allowed to be carried forward to the next year for deduction.
(2) Non-insurance enterprises
Unless otherwise specified, expenses and commissions related to production and operation incurred by non-insurance enterprises shall be deducted if they do not exceed 5% of the income confirmed in the service agreement or contract; The excess shall not be deducted.
14. Other projects
(1) Reasonable labor protection expenses incurred by the enterprise are allowed to be deducted.
(two) allowed to deduct the expenses incurred by the enterprise in transferring various fixed assets; Depreciation expenses of fixed assets, amortization expenses of intangible assets and deferred assets calculated by enterprises according to regulations are allowed to be deducted.
(3) Special funds for environmental protection and ecological restoration. If the enterprise withdraws in accordance with the relevant provisions of laws and administrative regulations, it is allowed to deduct.
(4) Exchange losses
Deduction is allowed except for the part that has been included in the cost of related assets and distributed to the owner.
(5) Other items that are allowed to be deducted according to relevant regulations, such as membership fees, reasonable meeting fees, travel expenses, liquidated damages, legal fees, etc.