今天濟(jì)南代理記賬公司分享了“減免稅如何合理分?jǐn)偲陂g費(fèi)用”，祝您閱讀愉快！

文件規(guī)定
《國(guó)家稅務(wù)總局關(guān)于技術(shù)轉(zhuǎn)讓所得減免企業(yè)所得稅有關(guān)問(wèn)題的通知》(國(guó)稅函〔2009〕212號(hào))第三條規(guī)定，享受技術(shù)轉(zhuǎn)讓所得減免企業(yè)所得稅優(yōu)惠的企業(yè)，應(yīng)單獨(dú)計(jì)算技術(shù)轉(zhuǎn)讓所得，并合理分?jǐn)偲髽I(yè)的期間費(fèi)用;沒(méi)有單獨(dú)計(jì)算的，不得享受技術(shù)轉(zhuǎn)讓所得企業(yè)所得稅優(yōu)惠。
The state administration of taxation on technology transfer income reduction of enterprise income tax related issues notice "(guoshuihan [2009] no. 2009), specified in article 3 of the technology transfer income reduction of enterprise income tax preferential enterprise, should be calculated separately technology transfer income, and the reasonable allocation during the enterprise's cost; No single calculation, shall not enjoy the preferential enterprise income tax on proceeds from transfer of technology.
《財(cái)政部、國(guó)家稅務(wù)總局關(guān)于中國(guó)清潔發(fā)展機(jī)制基金及清潔發(fā)展機(jī)制項(xiàng)目實(shí)施企業(yè)有關(guān)企業(yè)所得稅政策問(wèn)題的通知》(財(cái)稅〔2009〕30號(hào))規(guī)定，企業(yè)應(yīng)單獨(dú)核算其享受優(yōu)惠的CDM項(xiàng)目的所得，并合理分?jǐn)傆嘘P(guān)期間費(fèi)用，沒(méi)有單獨(dú)核算的，不得享受上述企業(yè)所得稅優(yōu)惠政策。
The ministry of finance, state administration of taxation on China's clean development mechanism (CDM) funds and clean development mechanism (CDM) project implementation enterprises on the problem of corporate income tax policy notice (caishui [2009] no. 30) regulation, the enterprise shall be accounted independently of CDM projects, the preferential policy and reasonable share related expenses, no separate accounting, shall not enjoy the enterprise income tax preferential policies.
《國(guó)家稅務(wù)總局關(guān)于實(shí)施國(guó)家重點(diǎn)扶持的公共基礎(chǔ)設(shè)施項(xiàng)目企業(yè)所得稅優(yōu)惠問(wèn)題的通知》(國(guó)稅發(fā)〔2009〕80號(hào))第六條規(guī)定，企業(yè)同時(shí)從事不在《目錄》范圍的生產(chǎn)經(jīng)營(yíng)項(xiàng)目取得的所得，應(yīng)與享受優(yōu)惠的公共基礎(chǔ)設(shè)施項(xiàng)目經(jīng)營(yíng)所得分開(kāi)核算，并合理分?jǐn)偲髽I(yè)的期間共同費(fèi)用;沒(méi)有單獨(dú)核算的，不得享受上述企業(yè)所得稅優(yōu)惠。
The state administration of taxation on the implementation of the national key public infrastructure projects supported by the preferential enterprise income tax problem of circular (guoshuifa [2009] no. 80), article 6 of the regulation, enterprise engaged in is not in the catalogue of the range at the same time, income from production and business operation of the project should be to enjoy a favorable public infrastructure project separate accounting, business, and reasonable share enterprise during the common expenses; No separate accounting, and shall not enjoy the preferential enterprise income tax.
《財(cái)政部、國(guó)家稅務(wù)總局關(guān)于促進(jìn)節(jié)能服務(wù)產(chǎn)業(yè)發(fā)展增值稅營(yíng)業(yè)稅和企業(yè)所得稅政策問(wèn)題的通知》(財(cái)稅〔2010〕110號(hào))第六條規(guī)定，節(jié)能服務(wù)公司同時(shí)從事適用不同稅收政策待遇項(xiàng)目的，其享受稅收優(yōu)惠項(xiàng)目應(yīng)當(dāng)單獨(dú)計(jì)算收入、扣除，并合理分?jǐn)偲髽I(yè)的期間費(fèi)用;沒(méi)有單獨(dú)計(jì)算的，不得享受稅收優(yōu)惠政策。
The ministry of finance, state administration of taxation on promoting energy-saving services industry business tax and enterprise income tax policy issue VAT notice (caishui [2010] no. 110) of article 6 of the regulation, the energy conservation service company engaged in the treatment of different tax policies apply project, at the same time its enjoy preferential tax income shall be calculated separately, deductible items, and the reasonable allocation during the enterprise's cost; No single calculation, shall not enjoy the preferential tax policy.
稅務(wù)處理
1.分清減免所得（Distinguish between breaks）
企業(yè)所得稅法規(guī)定的減免所得，包括從事農(nóng)、林、牧、漁業(yè)項(xiàng)目的所得，從事國(guó)家重點(diǎn)扶持的公共基礎(chǔ)設(shè)施項(xiàng)目投資經(jīng)營(yíng)的所得，從事符合條件的環(huán)境保護(hù)、節(jié)能節(jié)水項(xiàng)目的所得，符合條件的技術(shù)轉(zhuǎn)讓所得等。減免所得，指減免按項(xiàng)目實(shí)行減免稅，企業(yè)經(jīng)營(yíng)的符合條件的項(xiàng)目?jī)羲妹庹骰驕p征所得稅，不是企業(yè)整體減免稅。對(duì)于上述減免所得優(yōu)惠項(xiàng)目，稅法要求必須單獨(dú)核算，合理分?jǐn)偲陂g費(fèi)用。計(jì)算公式為：享受優(yōu)惠的凈所得=項(xiàng)目收入-項(xiàng)目成本-項(xiàng)目分?jǐn)偟钠陂g費(fèi)用。
Reduction of enterprise income tax law, including the engaged in farming, forestry, animal husbandry and fishery projects, national key support of the public infrastructure projects investment business income, is engaged in the eligible environmental protection, energy-saving water conservation projects, in accordance with conditions of technology transfer income. Refers to a reduced income reduction according to the project implementation of tax reduction or exemption, enterprises eligible projects exemption or reduction of income tax, net income is not entitled to duty exemption or reduction of whole enterprise. For these cuts the preferential project, the requirement of the tax law must be accounted independently, and during a reasonable share costs. Calculation formula is: enjoy preferential = net income during the project - project cost - income allocation of costs.
2.按項(xiàng)目分開(kāi)核算（According to the project accounting separately）
國(guó)稅發(fā)〔2009〕80號(hào)文件規(guī)定，期間共同費(fèi)用的合理分?jǐn)偙壤梢园凑胀顿Y額、銷售收入、資產(chǎn)額、人員工資等參數(shù)確定。上述比例一經(jīng)確定，不得隨意變更。凡特殊情況需要改變的，需報(bào)主管稅務(wù)機(jī)關(guān)核準(zhǔn)。
Guoshuifa [2009] no. 80 document, the common expenses during the period of reasonable allocation proportion can be according to the amount of investment, such as sales, assets, personnel wages determined parameters. This ratio is affirmatory, shall not be arbitrarily changed. Special cases need to change, need to be reported to the competent tax authority for approval.
《中華人民共和國(guó)企業(yè)所得稅年度納稅申報(bào)表(A類，2014年版)的公告》(國(guó)家稅務(wù)總局公告2014年第63號(hào))規(guī)定，《企業(yè)所得稅年度納稅申報(bào)表》A107020《所得減免優(yōu)惠明細(xì)表》第4列“應(yīng)分?jǐn)偲陂g費(fèi)用”，填報(bào)享受所得減免企業(yè)所得稅優(yōu)惠的企業(yè)，該項(xiàng)目合理分?jǐn)偟钠陂g費(fèi)用。合理分?jǐn)偙壤梢园凑胀顿Y額、銷售收入、資產(chǎn)額、人員工資等參數(shù)確定。上述比例一經(jīng)確定，不得隨意變更。
Annual tax return of the People's Republic of China on enterprise income tax (class A, 2014 edition) of announcement of announcement no. 63, 2014 (the state administration of taxation), the annual tax return of enterprise income tax "A107020 column 4 of the schedule of the income tax incentive" "share during expenses", fill in the reduction of enterprise income tax preferential enterprise, the project during the reasonable allocation of costs. Reasonable allocation proportion can be according to the amount of investment, such as sales, assets, personnel wages determined parameters. This ratio is affirmatory, shall not be arbitrarily changed.
根據(jù)上述規(guī)定，企業(yè)應(yīng)分別計(jì)算減免項(xiàng)目收入、成本，并合理分?jǐn)偲髽I(yè)的期間費(fèi)用，獨(dú)立計(jì)算減免項(xiàng)目的計(jì)稅依據(jù)以及減免稅額度。不能分別核算的，不能享受減免稅。核算不清的，須向主管國(guó)稅機(jī)關(guān)提供相關(guān)資料，由主管國(guó)稅機(jī)關(guān)核定計(jì)算其減免稅的具體數(shù)額。
According to the rules, the enterprise shall be calculated separately reduction project income, cost, and reasonable share enterprise during the costs and independent relief project plan tax basis as well as tax deductions. Cannot be accounted for separately, cannot enjoy tax reduction or exemption. Accounting is not clear, shall provide relevant materials to the competent taxation organ, calculated by the national tax authorities for approval, the amount of duty reduction or exemption.
風(fēng)險(xiǎn)提示
1.納稅人同時(shí)從事減免項(xiàng)目與非減免項(xiàng)目的，應(yīng)分別核算，獨(dú)立計(jì)算減免項(xiàng)目的計(jì)稅依據(jù)以及減免稅額度。不能分別核算的，不能享受減免稅。核算不清的，由稅務(wù)機(jī)關(guān)按合理方法核定。
Taxpayers engaged in relief projects and the reduction of projects at the same time, should be accounted for separately, the independent calculation relief project plan tax basis and tax deductions. Cannot be accounted for separately, cannot enjoy tax reduction or exemption. Accounting is not clear, the tax authorities for approval by a reasonable method.
2.納稅人同時(shí)從事適用不同企業(yè)所得稅待遇的項(xiàng)目的，其優(yōu)惠項(xiàng)目應(yīng)當(dāng)單獨(dú)計(jì)算所得，并合理分?jǐn)偲髽I(yè)的期間費(fèi)用;沒(méi)有單獨(dú)計(jì)算的，不得享受企業(yè)所得稅優(yōu)惠。
Taxpayers engaged in the machine is suitable for various treatment project of enterprise income tax at the same time, the program shall be calculated separately, and the reasonable allocation during the enterprise's cost; No single calculation, may enjoy the preferential enterprise income tax.
3.納稅人應(yīng)根據(jù)企業(yè)實(shí)際情況，合理分?jǐn)偲陂g費(fèi)用。
Taxpayers should be according to the enterprise actual situation, reasonable allocation during charge.
4.對(duì)于分?jǐn)偟钠陂g費(fèi)用基數(shù)存在爭(zhēng)議的，納稅人應(yīng)與稅務(wù)機(jī)關(guān)溝通確認(rèn)。
To apportion expenses during controversial base, taxpayers should communicate with the tax authorities confirmed.
5.分?jǐn)偙壤唤?jīng)確定，不得隨意變更。特殊情況需要改變的，需報(bào)主管稅務(wù)機(jī)關(guān)。

Allocation proportion is affirmatory, shall not be arbitrarily changed. Special cases need to change, to the competent tax authorities.

以上是濟(jì)南代理記賬公司分享的減免稅如何合理分?jǐn)偲陂g費(fèi)用。

Above is the jinan bookkeeping agency company share during the how to reasonable share entitled to duty exemption or reduction of costs

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