一年一度的企业所得税汇算清缴正在进行中，以下是2021年度居民企业所得税汇算清缴的9个热点问答，也许有你想知道的问题和答案~~
问题1：我们是一家今年刚成立的物流配送企业，假如符合享受小型微利企业所得税优惠政策，应如何办理？是否需要备案？
小型微利企业在预缴和汇算清缴企业所得税时均可享受优惠政策，享受政策时无需备案，通过填写企业所得税纳税申报表相关栏次，即可享受。对于通过电子税务局申报的小型微利企业，纳税人只需要填报从业人数、资产总额等基础信息，税务机关将为纳税人提供自动识别、自动计算、自动填报的智能服务，进一步减轻纳税人填报负担。
问题2：我公司在防疫保供物品的捐赠过程中，发生的运费、保险费、人工费用等相关支出，能否于企业所得税税前扣除？
根据《国家税务总局关于企业所得税若干政策征管口径问题的公告》（国家税务总局公告2021年第17号），你公司在防疫保供物品的捐赠过程中发生的运费、保险费、人工费用等相关支出，凡纳入国家机关、公益性社会组织开具的公益捐赠票据记载的数额中的，作为公益性捐赠支出按照规定在税前扣除；上述费用未纳入公益性捐赠票据记载的数额中的，作为企业相关费用按照规定在税前扣除。
问题3 ：我公司自2021年度开始适用新收入准则，收入确认方面与之前有一定差异，请问，税收上收入确认是否可与新收入准则一致？
新收入准则（《企业会计准则第 14 号——收入》财会〔2017〕22号）打破商品和劳务的界限，统一在客户取得相关商品（或服务）控制权时确认收入，并分为按时段履约与按时点履约。目前，税收上收入确认与原收入准则（2006年版）较为趋同，主要依据《企业所得税法》及其实施条例、《国家税务总局关于确认企业所得税收入若干问题的通知》（国税函〔2008〕875号）等规定处理，与新收入准则在收入确认时间、金额方面存在差异的，需在企业所得税汇算清缴时做纳税调整。
问题4：我想咨询的问题是：
1.《期间费用明细表》里面的项目，与企业一般设置的费用明细不太一样，这样导致有些费用不知道怎么归类到项目里。是否有每个项目包含哪些内容的注释呢？
《期间费用明细表》是根据企业会计准则、小企业会计准则、企业会计制度、分行业会计制度综合设计的，由于表单长度有限无法穷尽所有的期间费用明细科目。
2. 如果找不到对应项目的都放“其他”，那么可能“其他”里面的金额会较多，这样会不会有影响？或者说“其他”里占比不能超过多少？
《期间费用明细表》中所列明细项目，已基本涵盖企业日常经营活动中的各项费用支出，如果纳税人确实找不到对应项目，可填报至“其他”行次，只要纳税人根据实际经营情况据实填报，则不会产生影响。税务机关对“其他”行次占比，并无硬性规定。
问题5：我公司实际发生的劳务费支出未取得发票，能否在汇算清缴时于税前扣除？
《国家税务总局关于发布<企业所得税税前扣除凭证管理办法>的公告》（国家税务总局公告2018年第28号）规定，企业发生支出，应取得税前扣除凭证，作为计算企业所得税应纳税所得额时扣除相关支出的依据。企业在境内发生的支出项目属于增值税应税项目的，对方为已办理税务登记的增值税纳税人，其支出以发票（包括按照规定由税务机关代开的发票）作为税前扣除凭证；对方为依法无需办理税务登记的单位或者从事小额零星经营业务的个人，其支出以税务机关代开的发票或者收款凭证及内部凭证作为税前扣除凭证，收款凭证应载明收款单位名称、个人姓名及身份证号、支出项目、收款金额等相关信息。企业应在当年度企业所得税法规定的汇算清缴期结束前取得税前扣除凭证。
你公司发生的劳务费支出，需在汇算清缴期结束前取得相关凭证后于税前扣除。
问题6：我们公司员工接客户时，发生了交通罚款200元，我之前做账时放到“营业外支出—罚款”中，汇算清缴时我在A105000表中的19行罚金罚款栏中填了200，调增金额200，这样对吗？还需要在20行填报200吗？我们企业没发生滞纳金。
根据《中华人民共和国企业所得税法》第十条：“罚金、罚款和被没收财物的损失，在计算应纳税所得额时，不得扣除。”因此该罚款应在汇算清缴申报时填报至A105000表中第19行。
A105000表第20行应填报纳税人会计核算计入当期损益的税收滞纳金，加收利息，如实际经营中未发生相应支出，则无需填报该行次。
问题7：我公司某研发项目，一部分采取自主研发形式，另一部分采取委托研发形式。在立项时，只需立一个项目，还是需根据不同的研发形式立两个项目？
根据2021年版的研发支出辅助账填报说明：“对于单个研发项目涉及多种研发形式的，该研发项目只需建立一套辅助账，无需再按不同研发形式分别设置辅助账。”
对于单个研发项目涉及多种研发形式的，立项数量以及项目判断与辅助账相对应。若你公司选择适用2021年版辅助帐，该研发项目只需建立一套辅助账，相应的企业只需立一个项目，并只对该单个研发项目是否符合加计扣除条件进行判断即可。
问题8：我单位为软件企业，同时也享受研发加计扣除优惠政策，基于内控管理要求和财务人员工作平衡考虑，我们一直使用上海市2018年版辅助账和汇总表，我们注意到总局发布了最新简化版辅助账，请问今年汇缴申报如何选择？
根据《国家税务总局关于进一步落实研发费用加计扣除政策有关问题的公告》(国家税务总局公告2021年第28号，简称“28号公告”)对研发支出辅助账进行优化，并允许选择采用样式和自行设计样式。
总结一下，当前辅助账样式分四种：
一是2015版研发支出辅助账样式。《国家税务总局关于企业研究开发费用税前加计扣除政策有关问题的公告》(2015年第97号)发布的研发支出辅助账和研发支出辅助账汇总表样式继续有效。该样式对方便企业准备合规的研发费用辅助账，帮助纳税人准确归集研发费用和享受优惠政策起到了积极作用。
二是2021版研发支出辅助账样式。28号公告增设的简化版研发支出辅助账和研发支出辅助账汇总表样式。该样式是对2015版的简化优化，主要是考虑到部分中小微企业财务核算水平不高，准确归集、填写2015版研发支出辅助账有一定难度，为了降低了填写难度而增设的。简化优化的主要内容文件都有，这里也不赘述。
三是自行设计研发支出辅助账样式。28号公告明确，企业按照研发项目设置辅助账时，可以参照2015版研发支出辅助账样式，或者2021版研发支出辅助账样式，自行设计研发支出辅助账样式。这个文件也有相关要求也不重复。
除了上述三种以外还有第四种，就是本市2018优化版。是本市根据2015版研发支出辅助账样式修改优化的，也就是这位网友提到正在使用的，可在税务网站“【税收宣传】-【税收专题】-【征管服务类】-【居民企业所得税汇算清缴专栏】”下的“报表软件下载”页面查看下载。
对于上述辅助账版本的使用税务机关没有强制，还是要企业根据自身经营规模，研发情况、财务能力和内部管理需要自主选择。同时，需要提醒，使用本市2018优化版的纳税人在填报本年度汇算清缴申报表基础信息表的时候，“224研发支出辅助账样式”应勾选“2015版”。
问题9：我公司今年充分享受到了退税减税政策红利，4月已取得了200余万增值税留抵退税，在疫情当下，充裕了公司的现金流。请问，我公司取得的留抵退税税额是否需要缴纳企业所得税？
鉴于留抵退税的业务实质是将企业实际已承担的用于未来抵扣的增值税进项税额先予以退还，因此，不属于企业所得税的收入范围，你公司取得的留抵退税税额不需要缴纳企业所得税。
The annual corporate income tax settlement and payment is in progress. The following are 9 hot questions and answers about the settlement and payment of resident corporate income tax in 2021. There may be some questions and answers you want to know~~
Question 1: we are a logistics distribution enterprise just established this year. If we are in line with the preferential income tax policies for small low profit enterprises, how should we handle it? Is it necessary to record?
Small profit-making enterprises can enjoy preferential policies when prepaying and final settlement of enterprise income tax. When enjoying the policies, there is no need to file them. They can enjoy them by filling in the relevant columns of the enterprise income tax return. For small low profit enterprises declared by the e-tax Bureau, taxpayers only need to fill in the basic information such as the number of employees and total assets. The tax authorities will provide taxpayers with intelligent services of automatic identification, automatic calculation and automatic filling, so as to further reduce the burden on taxpayers.
Question 2: can the freight, insurance, labor and other related expenses incurred by our company in the donation of epidemic prevention and insurance supplies be deducted before corporate income tax?
According to the announcement of the State Administration of Taxation on the criteria for the collection and administration of certain policies on enterprise income tax (announcement of the State Administration of Taxation No. 17, 2021), the freight, insurance, labor costs and other related expenses incurred by your company in the donation of epidemic prevention and insurance items, which are included in the amount recorded in the public welfare donation bills issued by state organs and public welfare social organizations, shall be deducted as public welfare donation expenses before tax in accordance with the regulations; If the above expenses are not included in the amount recorded in the public welfare donation bill, they shall be deducted as relevant expenses of the enterprise before tax in accordance with the regulations.
Question 3: our company has applied the new revenue standard since 2021, and there is a certain difference in revenue recognition from the previous one. May I ask whether the revenue recognition on tax can be consistent with the new revenue standard?
The new revenue standard (ASBE No. 14 - Revenue Cai Kuai [2017] No. 22) breaks the boundary between goods and services, recognizes revenue when the customer obtains the control over relevant goods (or services), and divides it into performance by time period and performance on time. At present, the revenue recognition in terms of tax is similar to the original revenue standard (2006 Edition), which is mainly handled in accordance with the provisions of the enterprise income tax law and its implementation regulations, the notice of the State Administration of Taxation on Several Issues concerning the recognition of enterprise income tax revenue (Guo Shui Han [2008] No. 875), etc. if there are differences in the time and amount of revenue recognition between the new revenue standard and the new revenue standard, tax adjustment shall be made during the final settlement and payment of enterprise income tax.
Question 4: the question I want to ask is:
1. the items in the period expense details are different from the expense details generally set by the enterprise. As a result, some expenses do not know how to classify them into items. Are there notes on what each item contains?
The detailed statement of period expenses is comprehensively designed according to the accounting standards for business enterprises, the accounting standards for small enterprises, the enterprise accounting system and the accounting system by industry. Due to the limited length of the form, it is impossible to exhaust all the detailed items of period expenses.
2. if you can't find the corresponding items and put them in "other", then the amount in "other" may be large. Will this have an impact? Or how much does "other" account for?
The detailed items listed in the detailed statement of period expenses have basically covered various expenses in the daily business activities of the enterprise. If the taxpayer really cannot find the corresponding items, it can be filled in the "other" line. As long as the taxpayer fills in the items according to the actual business situation, it will not have an impact. The tax authorities have no rigid regulations on the proportion of "other" lines.
Question 5: the actual labor service expenses incurred by our company have not been invoiced. Can they be deducted before tax when the final settlement is made?
The announcement of the State Administration of Taxation on Issuing the measures for the administration of pre tax deduction vouchers of enterprise income tax (Announcement No. 28, 2018 of the State Administration of Taxation) stipulates that an enterprise shall obtain a pre tax deduction voucher as the basis for deducting relevant expenses when calculating the taxable income of enterprise income tax. If the expenditure items incurred by the enterprise in China belong to the taxable items of value-added tax, the other party is the value-added tax taxpayer who has gone through the tax registration, and its expenditure shall take the invoice (including the invoice issued by the tax authority according to the regulations) as the pre tax deduction voucher; The other party is an entity that does not need to go through tax registration according to law or an individual engaged in small and sporadic business. The invoices or collection vouchers and internal vouchers issued by the tax authorities shall be used as pre tax deduction vouchers. The collection vouchers shall contain the name of the payee, the name of the individual and the ID number, expenditure items, collection amount and other relevant information. The enterprise shall obtain the pre tax deduction certificate before the end of the final settlement period stipulated in the enterprise income tax law of the current year.
The labor service expenses incurred by your company shall be deducted before tax after obtaining relevant vouchers before the end of the final settlement period.
Question 6: when our company's employees received customers, they had a traffic fine of 200 yuan. I put it in the "non operating expenses - fines" when I made the account before. When the final settlement was made, I filled in 200 yuan in the 19 lines of the a105000 form, and increased the amount by 200 yuan. Is that right? Do you still need to fill in 200 on line 20? There is no late fee in our enterprise.
According to Article 10 of the enterprise income tax law of the people's Republic of China, "fines, fines and losses of confiscated property shall not be deducted in the calculation of taxable income." Therefore, the fine should be filled in line 19 of form a105000 at the time of final settlement declaration.
On line 20 of form a105000, the tax overdue fine recorded into the current profit and loss by the taxpayer's accounting should be filled in, plus interest. If there is no corresponding expenditure in the actual operation, this line need not be filled in.
Question 7: a certain R & D project of our company takes the form of independent R & D and commissioned R & D. When the project is approved, only one project needs to be established, or two projects need to be established according to different R & D forms?
According to the 2021 version of the R & D expenditure supplementary account filling instructions: "for a single R & D project involving multiple R & D forms, the R & D project only needs to establish a set of supplementary accounts, and there is no need to set up supplementary accounts according to different R & D forms."
For a single R & D project involving multiple R & D forms, the project initiation quantity and project judgment correspond to the auxiliary account. If your company chooses to apply the 2021 supplementary account, it only needs to establish a set of supplementary accounts for the R & D project, and the corresponding enterprise only needs to establish a project, and only judge whether the single R & D project meets the conditions for adding and deducting.
Question 8: as a software enterprise, we also enjoy the preferential policy of R & D plus deduction. Based on the internal control management requirements and the work balance of financial personnel, we have been using the 2018 version of Shanghai auxiliary account and summary table. We have noticed that the General Administration has issued the latest simplified version of auxiliary account. How to choose this year's remittance declaration?
In accordance with the announcement of the State Administration of Taxation on issues related to the further implementation of the policy of adding and deducting R & D expenses (Announcement No. 28 of the State Administration of Taxation in 2021, hereinafter referred to as "Announcement No. 28"), the R & D expenditure auxiliary account is optimized, and it is allowed to choose the style and design the style by itself.
To sum up, there are four types of current supplementary account:
First, the 2015 R & D expenditure auxiliary account style. The format of R & D expenditure auxiliary account and R & D expenditure auxiliary account summary table issued in the announcement of the State Administration of Taxation on issues related to the pre tax plus Deduction Policy of enterprise R & D expenses (2015 No. 97) remains valid. This style has played a positive role in facilitating enterprises to prepare compliant R & D expense auxiliary accounts, helping taxpayers accurately collect R & D expenses and enjoy preferential policies.
Second, the 2021 version of the R & D expenditure auxiliary account style. The simplified version of R & D expenditure auxiliary account and R & D expenditure auxiliary account summary table added in Announcement No. 28. This style is a simplification and optimization of the 2015 version. It is mainly added to reduce the difficulty of filling in the 2015 version of the R & D expenditure auxiliary account due to the low level of financial accounting of some small, medium and micro enterprises, which makes it difficult to accurately collect and fill in the 2015 version of the R & D expenditure auxiliary account. The main content files of simplified optimization are available and will not be repeated here.
Third, we designed the auxiliary account style of R & D expenditure by ourselves. Announcement No. 28 made it clear that when enterprises set up auxiliary accounts according to R & D projects, they can refer to the 2015 version of R & D expenditure auxiliary account style or the 2021 version of R & D expenditure auxiliary account style to design the R & D expenditure auxiliary account style by themselves. This document also has relevant requirements and is not repeated.
In addition to the above three, there is a fourth one, namely, the city's 2018 optimized version. It was modified and optimized by the city according to the 2015 R & D expenditure auxiliary account style, that is, the user mentioned that it is being used, which can be viewed and downloaded on the "report software download" page under the "tax publicity" - "tax topics" - "collection and management services" - "column for final settlement and payment of resident enterprise income tax" on the tax website.
For the use of the above supplementary account version, the tax authorities have not enforced it, but the enterprise should make its own choice according to its own business scale, research and development, financial capacity and internal management. At the same time, it should be reminded that taxpayers using the 2018 optimized version of the city should check "2015 version" in "224 R & D expenditure auxiliary account style" when filling in the basic information form of the annual final settlement and payment declaration form.
Question 9: this year, our company has fully enjoyed the dividend of tax rebate and tax reduction policy. In April, we have obtained more than 2million VAT rebates, which has enriched the company's cash flow at the moment of the epidemic. Excuse me, do I need to pay enterprise income tax for the tax amount of tax rebate?
In view of the fact that the essence of the business of withholding, offsetting and refunding tax is to refund the input VAT actually undertaken by the enterprise for future deduction, therefore, it does not belong to the income range of enterprise income tax, and the amount of withholding, offsetting and refunding tax obtained by your company does not need to pay enterprise income tax.
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