5.
Tax law basis: according to the notice of the State Administration of Taxation on Several Issues concerning the recognition of enterprise income tax revenue (Guo Shui Han [2008] No.
The party whose deposit is confiscated or the party who returns double the deposit shall deduct the expenses before the enterprise income tax by virtue of the signed contract, payment certificate or other effective legal documents (such as judgment) as the certificate of payment.
Xiao Taishou specially reminded that the total amount of liquidated damages should not exceed 20% of the total contract amount; The maximum compensation shall not exceed 30% of the contract amount.
6.
13 document, small and sporadic businesses can be judged according to the following criteria: if the tax is paid monthly, the monthly sales volume shall not exceed 100000 yuan, and if the tax is paid per time, the monthly (daily) sales volume shall not exceed 300-500 yuan..
For example, the handling fee, loading and unloading fee and garbage removal fee on the construction site can be deducted if they are controlled below 500 yuan per person each time.
The expenses such as seedling compensation, disturbing noise, industrial accident compensation and road damage compensation on the construction site can be deducted before income tax without invoices.
Dr.
If the party paying the deposit fails to perform its obligations, it has no right to demand the return of the deposit; If the party receiving the deposit fails to perform its obligations, it shall return double the deposit.
875), I.
Judgment criteria for small and sporadic expenditure: according to CS [2019] No.
In March, the construction industry finance and taxation course was arranged as follows: “handling of tax related practical problems and risk prevention and control in the construction industry under the background of the fourth Golden Year Plan” in Shenzhen, “skills and solutions to difficult problems in the filing of remittance declaration form under the new standards for the construction industry in 2021” in Jinan, “and” double remittance “strategy and risk response of enterprise and individual income tax in the construction industry under the strict collection and management environment of” tax by numbers “in Zhengzhou.
Expenses below the threshold of value-added tax, The cost can be included only by providing internal vouchers that meet the requirements of the tax law.
After the debtor performs its obligations, the deposit shall be set off against the price or recovered.
Tax law basis: Article 9 of the measures for the administration of enterprise income tax pre tax deduction vouchers promulgated by the State Administration of Taxation stipulates that if the expenditure items incurred by an enterprise in China belong to value-added tax taxable items, the other party is a value-added tax taxpayer who has gone through tax registration, and the invoice shall be used as the pre tax deduction voucher for its expenditure; If the other party is a unit that does not need to go through tax registration according to law or an individual engaged in small and sporadic business, its expenses shall be deducted before tax with the invoice or collection voucher and internal voucher issued by the tax authority.
(the above expenses shall be included in the cost with the compensation agreement, collection receipt and copy of ID card as the attachment) legal basis: Article 10 of Announcement No.
28 In the process of replacing invoices and other external vouchers, if it is unable to issue or replace invoices and other external vouchers due to special reasons such as the cancellation or cancellation of the other party, the revocation of business license according to law, and the recognition of abnormal accounts by the tax authorities, the expenses can be deducted before tax after the authenticity of the expenses is confirmed by the following materials: 7.
In order to encourage the employer to pay the project payment in advance, the cash discount given by the construction enterprise does not need invoices, which can be deducted before the enterprise income tax and included in the cost as a financial expense in financial accounting.
Before the contract is performed, the deposit, liquidated damages and compensation expenses incurred can be deducted before income tax without invoice.
1 The fines deducted by the owner from the general contractor of the construction enterprise can be deducted before the enterprise income tax; 2.
4.
The fines deducted by the general contractor of the construction enterprise from the project funds of the labor company or professional subcontractor can be deducted before the enterprise income tax without invoices; Announcement No.
[2018] 28 of the State Administration of Taxation, if the expenditure items incurred by the enterprise in China are not taxable items, if the other party is the unit, other external vouchers other than the invoice issued by the other party shall be used as the pre tax deduction voucher; If the other party is an individual, the internal voucher shall be used as the pre tax deduction voucher.
[2018] 28 of the State Administration of Taxation 3.
If the sale of goods involves cash discount, the amount of income from the sale of goods shall be determined according to the amount before the deduction of cash discount, and the cash discount shall be deducted as financial expenses when it actually occurs.
Tax law basis: Article 14 of the announcement of the State Administration of taxation [2018] No.
Legal basis: Article 89 of the general principles of civil law stipulates that one party may pay a deposit to the other party within the scope prescribed by law.
If the sale of goods involves a commercial discount, the amount of revenue from the sale of goods shall be determined according to the amount after the deduction of the commercial discount.
The debt deduction provided by the creditor to the debtor to encourage the debtor to make payment within the specified time limit belongs to cash discount.
If the deposit is confiscated or double returned due to the non performance of the contract, because the contractual obligations are not performed and there is no VAT taxable behavior, such compensation for breach of contract cannot be invoiced.
In the event that the seller goes bankrupt or cancels the purchase expenses that have occurred, the invoice is not required to be used as the legal basis for pre tax deduction with the following vouchers: (1) purchase contract, (2) non cash payment voucher, (3) material and equipment warehousing form or acceptance form.
unless otherwise stipulated in the enterprise income tax law and the implementation regulations, the recognition of enterprise sales revenue must follow the accrual basis principle and the principle of substance over form （5） The price deduction given by an enterprise to promote the sale of goods is a commercial discount.
