" Income " Reasons For And Analysis Of Differences In Fiscal And Taxation Standards

"Accounting standards for Enterprises No. 14 - income" stipulates that the sale of commodity income at the same time satisfies the following conditions: (1) the enterprises have pferred the main risks and rewards to the buyers; (2) the enterprises have not retained the right of continuous management, usually linked to the ownership, nor have effective control over the goods sold; (3) the amount of the income can be reliably measured; (4) the relevant economic interests may flow into the enterprise; (5) the related costs that have occurred or will occur can be reliably measured.

The state tax document No. [2008]875 stipulates that when the enterprise sells goods at the same time, it should recognize the realization of revenue: (1) the commodity sales contract has been signed, and the enterprise has pferred the main risks and rewards related to the ownership of the goods to the buyer. (2) the enterprises have not retained the right of continuous management which is usually associated with ownership, and have not implemented effective control on the goods sold; (3) the amount of the revenue can be reliably measured; (4) the cost of the seller who has occurred or will happen can be reliably.

。

The difference is that the relevant economic benefits are likely to flow into the conditions of income recognition that enterprises do not belong to corporate income tax.

The main purpose of Finance and accounting is to provide operators, owners and other stakeholders, potential investors with indicators of accurate business results, cash flows, profitability and solvency.

The primary purpose of taxation is to determine the taxable income obtained by taxpayers during a certain period so as to levy taxes accordingly.

We must maintain the stability of Taxation and take into account the rights and interests of taxpayers.

According to the principle of risk bearing, the state has given legal protection to the limited liability of the operating entity, and the state will not undertake any other business risks.

Otherwise, it will lead to unfair tax burden on taxpayers with different risk levels.

To put it simply, in order to truly restore the status quo of enterprise management, financial accounting needs to take into account both the obligations and potential obligations. Therefore, there is a "very likely" professional judgment, and the purpose of taxation is to collect taxes and maintain the neutrality and stability of taxation.

The difference between the purpose and the starting point will lead to different requirements for the same economic business and the formation of fiscal differences.

Accounting should be presented in an all-round way. There are risks and risks in accounting.

Tax is not pleasant to hear is based on the state to maintain a stable trading environment and the market to collect "protection fees", it is pleasant to say that the state through these contributions as a contributive enterprise profit distribution; the state has given you the bottom line of limited liability, your business risk is your affair, and the creation of the environment and the market does not matter, no one else has no risk, you have risks, that is your own thing, to reflect on it; therefore, the real fairness, empty, one does not manage well, the second is not unified, effortless, simple best.

Value added tax is regarded as sales and enterprise income tax as sales difference. Value added tax is considered as sales. It should consider the use of goods and consider the source of goods; enterprise income tax only considers the use of goods without considering the source of goods.

Value added tax is chain tax, which is closely linked. The ultimate bearer of value-added tax is the characteristics of the final consumer. It is regarded as the sales behavior in order to guarantee the balance between the continuous and tax burden of the value-added tax deduction link. The enterprise income tax is taxed on taxable income, paying attention to whether the ownership of assets is changed in form and substance.

1) use of goods

The source of goods should be considered for non productive purposes such as personal consumption.

If the goods are purchased from abroad, the input tax should not be deducted, and the input tax should be pferred out.

At this time, the last link of the VAT deduction chain is regarded as the ultimate bearer of the enterprise, and there is no next link, so the front deduction should be pferred out.

If the goods are self produced or processed, they are regarded as sales activities.

At this time, in the middle link of the VAT deduction chain, it is deemed that the enterprise will sell the self produced goods to itself, and it needs to confirm the sales tax.

2) goods are used for investment, debt repayment, donation, profit distribution, and non monetary assets exchange, including the sale of goods to branch offices by the head office, without considering the source of the goods, which is regarded as a sales act of VAT.

In the middle link of the VAT deduction chain, there is the next link that can be pmitted, and maintain the smoothness of the deduction chain, so we need to confirm the sales tax.

People's Republic of China

The twenty-fifth provision of the Implementing Regulations stipulates that the exchange of non monetary assets and the use of goods, property and labor for donation, debt repayment, sponsorship, fund-raising, advertising, samples, employee welfare or profit distribution shall be regarded as selling goods, pferring property or providing labor services, except where the financial and tax authorities of the State Council have otherwise provided for such purposes.

Compared with the old law, the new tax law adopts the mode of corporate income tax, thus narrowing the scope of sale as a whole, and pferring the goods between the unified legal entities, such as in construction projects, management departments, branches, etc., no longer as sales processing (as opposed to the Provisional Regulations on value-added tax).

Under the corporate tax system, the internal disposition of assets and the ownership of assets are not changed in form and substance. Without changing, there will be no conditions for generating income. Therefore, corporate income tax is not regarded as the revenue recognized by sales.

For more information, please pay attention to the world clothing shoes and hats and Internet cafes.