With more and more strict tax control, our financial staff should not only comply with accounting standards, but also take into account the tax law when making accounts. You can't do your accounting based on your ego.

Tax bureau It is "tax control by the ticket", the audit must check the ticket, resulting in many financial personnel without invoices will not keep accounts, or find a replacement ticket, which will cause a great risk to the company, once inspected, the consequences are very serious. Today, our tax accountant office helped you to sort out part of the expenses under the new tax law, which can be entered into the account without invoice.

The first is to pay individuals500Sporadic expenditures of less than $1.

For example, a company dinner, to the market to buy some food, spent300Yuan. In this case, the company wants to record the expense into the account and make pre-tax deduction. The company can ask the market owner for a receipt, indicating the name of the receiving unit, the name and ID number of the individual, the expenditure item and the amount received, etc.

The second kind of wage and salary expenses.

For example, an enterprise5Monthly wage expenditure3Wan, the enterprise can make their own payroll, employees sign to account and do pre-tax deduction.

The third kind Social insurance payments paid by enterprises.

For example, an enterprise5Monthly expenditure on social insurance premiums5000The enterprise may use the Special Certificate for Social Insurance Premium or the Special Payment Letter for Social Insurance Premium issued by the tax bureau as the proof for accounting and pre-tax deduction.

The fourth kind The expenses of the staff and workers' union paid by the enterprise

For example, an enterprise5If the monthly expenditure is paid by the employee's trade union, the Tax Payment Letter issued by the tax bureau can be used as the voucher for accounting and pre-tax deduction.

In our actual work, the above several items are relatively common, and the expenditure of some projects closely related to our work, in addition to the above4There are many items that can be deducted before tax without invoice. Financial personnel can do detailed understanding according to their own work needs, so that they can get twice the result with half the effort. They can not only enter the account reasonably, but also make pre-tax deduction to avoid the tax risks of the enterprise.

CycloseThe company is committed to providing domestic and foreign customers with corporate audit, tax declaration, registration, annual inspection, tax planning and other services in Hong Kong, Singapore, Dubai and other regions. Efficient, rigorous, intimate service has been favored by many private enterprises, listed companies and large state-owned enterprises.