固定資產核算中的稅收策劃，濟南代理記賬公司有關常識

　　Fixed assets accounting of tax planning, jinan acting accounting related knowledge

　　公司繳稅策劃的目的便是使公司節稅和避稅，此項作業貫穿公司管帳核算的各個方面，這篇文章現就固定資產核算范疇里的稅收策劃作一下評論。濟南代理記賬公司

　　Company tax planning is designed to make tax and tax, and the assignments throughout all aspects of the accounting tube accounts of the company, this article now is made of the tax planning of fixed assets accounting category in the comments. Jinan bookkeeping agency company

　　一、從固定資產原值的構成上策劃

　　One, from the original value of fixed assets on the composition of the planning

　　現在《公司所得稅稅前扣減方法》(國稅發[2000]84號)中對告貸費用的稅前列支進行了規范。該規矩：繳稅人發生的經營性告貸費用，符合《公司所得稅暫行條例》對利息水平約束條件的，能夠直接扣減。為置辦、創造和出產固定資產、無形資產而發生的告貸，在有關資產購建期間發生的告貸費用，應作為資賦性開支計入有關資產的本錢;有關資產交給運用后發生的，可在發生當期扣減。繳稅人告貸未指明用處的，其告貸費用應按經營性活動和資賦性開支占用資金的份額，合理核算應計入有關資產本錢的告貸費用和可直接扣減的告貸費用。

　　Now the corporation income tax pre-tax deduction method (guoshuifa [2000] no. 84) of countries is listed in pre-tax charge in the specification. The rules: taxes on people's operational cost countries, accord with the corporation income tax is temporary byelaw "the constraint conditions at the level of interest, can directly deduct. For purchased, create and produce fixed assets, intangible assets and countries, countries costs incurred during the period of the relevant asset under acquisition and construction, should as resource natural instinct expenses included in the capital of the relevant assets; Related assets to use after, can occur in the current deduction. Taxes are countries of unspecified use, its countries expenses shall be in accordance with the business activities and natural instinct spending take fund share, should be included in the countries of the relevant assets capital expense shall be reasonably determined and can be directly deducting the cost of countries.

　　公司依據情況來策劃告貸名字。假設公司處于免稅期，應多考慮長時間資產告貸，使告貸利息開支構成固定資產原值，以盡可能的多完結獲利，;假設公司處于非免稅期，應多以流動資金告貸的名譽告貸，盡可能的減少固定資產原值，甚至基建、改造和出產共用的資料，在基建和改造工程領用時，盡量由出產車間的領料員處理領料手續，以最大極限的減少固定資產原值，增大出產本錢，減少獲利，抵達躲避稅收的目的。

　　The company according to the situation to plan countries name. Assuming that the company is in holiday, should consider more assets countries for a long time, make countries interest constitute the original value of fixed assets, in order to end profit as possible; Assuming that the company is in the holiday, should be more to the reputation of liquidity countries countries, as far as possible to reduce the original value of fixed assets, construction, reconstruction and even produce Shared information, in the construction and retrofit engineering recipients, as far as possible by picking member of the production workshop processing acquisition procedures, with maximum limit reduce the original value of fixed assets, capital increase yield, reduce profit, arrived in avoiding tax purposes.

　　二、固定資產改善化整為零

　　Second, the division of fixed assets to improve

　　《公司所得稅稅前扣減方法》(國稅發[2000]84號)中對固定資產修補開支做了這么的規矩：即一次修補費開支占固定資產原值20%以上時，一般確認為固定資產改善開支，而改善開支不允許進費用，而是構成固定資產原值，假設作修補費進了當期本錢，則在年終公司所得稅匯算清繳時進行繳稅調整。此種政策下，公司盈余水平較高時，假設發生固定資產改善時，留心修補開支不要逾越固定資產原值的20%，修補開支確實逾越固定資產原值的20%，可分次開發票或分次修補。

　　The corporate income tax pre-tax deduction method (guoshuifa [2000] no. 2000) for fixed assets repair expenses made such rules: namely a repair cost spending accounted for over 20% of the original value of fixed assets, generally recognized as the fixed assets to improve costs, and improve not allowed into the cost, but constitute the original value of fixed assets, assuming for repairing fee into the current capital, is the year-end company income tax payable or refundable amount of taxes. Under this policy, the company earnings level is higher, the assumption of fixed assets to improve occurs, don't pay attention to repair expenditure exceeds 20% of the original value of fixed assets, repair expenses exceeds 20% of the original value of fixed assets, indeed can be divided into time repair invoice or by several times.

　　三、減少固定資產分類

　　Three, reduce fixed assets classification

　　《公司所得稅稅前扣減方法》方法規矩，除房子、建筑物外未運用的、不需用的固定資產不能計提折舊。在公司盈余才干比較好的情況下，建議公司不要把未運用的固定資產獨自核算;稅務稽查時，也無法分清，只能供認一切的固定資產都運用。這么多提了折舊，拓展了本錢，減少了獲利，也就少躲避了有些公司所得稅。

　　The company income tax deduction method "rules, in addition to the houses and buildings is not used, don't need a fixed assets depreciation. Under the condition of surplus ability good of the company, it is recommended that companies don't apply without fixed assets accounting alone; Tax inspection, also cannot distinguish, only confessed all fixed assets. So much to mention the depreciation, expand the capital, reduced profits, would be less to avoid some of the corporate income tax.

　　四、未按時入帳的固定資產，怎樣補提折舊。

　　Four, fixed assets account not on time, how to carry depreciation.

　　稅收政策規矩：以前年度的經營性費用，不準列入當期損益。而實習作業有很多情況使固定資產不能及時入帳，致使固定資產跨年度少提折舊補提后不能稅前扣減。使公司遭受丟掉。關于這種情況，建議公司選用兩種方法拯救丟掉。濟南代理記賬公司

　　Tax policy rules: before annual operating costs, are not allowed to be included in the current profits and losses. And practice operation have many case that fixed assets cannot enter an item in an account in time, after the fixed assets that carries the maximal carry depreciation less not pre-tax deduction. Make the company suffered from losing. About this situation, it is recommended that the company chooses two kinds of method to save the lost. Jinan bookkeeping agency company

　　1、提前報廢固定資產，申報丟掉。這種方法是待固定資產抵達運用壽數時，按晚入帳時間的長短斷定提前報廢的丟掉金額，處理固定資產永久性丟掉提前報廢手續。在稅務機關批復后，少提的折舊就在稅前得到了扣減。

　　1, scrapped ahead of the fixed assets, declared lost. This method is for fixed assets reached using transient, accounted for at the night of the length of time decided in advance lose amount of the scrap processing fixed assets permanently lose scrap formalities in advance. After the tax authority approval, no mention of depreciation in pre-tax deduction are obtained.

　　2、公司報廢固定資產往后，不處理固定資產報廢手續，不在帳面核銷報廢固定資產，持續計提折舊。也便是說，固定資產入帳時，雖然已運用了很長時間，但公司仍作為全新固定資產核算。這么做能夠在固定資產實習報廢后延伸計提折舊的時間，賠償少提的折舊。避免公司丟掉。

　　2, the company scrapped the fixed assets in the future, don't deal with scrap procedures of fixed assets, fixed assets is not in the book write off scrap, sustained depreciation. Also is to say, the fixed assets shall be accounted for, although has been used for a long time, but the company still as new fixed asset accounting. To do so can extension in internship scrapped after fixed assets depreciation, compensation of less depreciation. To avoid losing.

　　上述方法中有的看起來勉強，但在濟南署理記賬的實習作業中，稅收策劃方案大都都是擦邊球。策劃進程的實質便是使不符合稅收政策的現實策劃成符合稅收政策的方法的進程。上述觀念如有不妥，敬請各位同仁輔導。

　　These methods in some reluctantly, but in jinan acting accounting internship assignments, tax planning schemes are mostly boundaries. The essence of the planning process is that do not conform to the reality of the tax policy process of planning to conform to the tax policy method. The above concepts such as is not satisfactory, please everyone colleague tutoring.

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