一年一度的企業(yè)所得稅匯算清繳正在進(jìn)行中，以下是2021年度居民企業(yè)所得稅匯算清繳的9個(gè)熱點(diǎn)問答，也許有你想知道的問題和答案~~

問題1：我們是一家今年剛成立的物流配送企業(yè)，假如符合享受小型微利企業(yè)所得稅優(yōu)惠政策，應(yīng)如何辦理？是否需要備案？

小型微利企業(yè)在預(yù)繳和匯算清繳企業(yè)所得稅時(shí)均可享受優(yōu)惠政策，享受政策時(shí)無需備案，通過填寫企業(yè)所得稅納稅申報(bào)表相關(guān)欄次，即可享受。對(duì)于通過電子稅務(wù)局申報(bào)的小型微利企業(yè)，納稅人只需要填報(bào)從業(yè)人數(shù)、資產(chǎn)總額等基礎(chǔ)信息，稅務(wù)機(jī)關(guān)將為納稅人提供自動(dòng)識(shí)別、自動(dòng)計(jì)算、自動(dòng)填報(bào)的智能服務(wù)，進(jìn)一步減輕納稅人填報(bào)負(fù)擔(dān)。

問題2：我公司在防疫保供物品的捐贈(zèng)過程中，發(fā)生的運(yùn)費(fèi)、保險(xiǎn)費(fèi)、人工費(fèi)用等相關(guān)支出，能否于企業(yè)所得稅稅前扣除？

根據(jù)《國家稅務(wù)總局關(guān)于企業(yè)所得稅若干政策征管口徑問題的公告》（國家稅務(wù)總局公告2021年第17號(hào)），你公司在防疫保供物品的捐贈(zèng)過程中發(fā)生的運(yùn)費(fèi)、保險(xiǎn)費(fèi)、人工費(fèi)用等相關(guān)支出，凡納入國家機(jī)關(guān)、公益性社會(huì)組織開具的公益捐贈(zèng)票據(jù)記載的數(shù)額中的，作為公益性捐贈(zèng)支出按照規(guī)定在稅前扣除；上述費(fèi)用未納入公益性捐贈(zèng)票據(jù)記載的數(shù)額中的，作為企業(yè)相關(guān)費(fèi)用按照規(guī)定在稅前扣除。

問題3 ：我公司自2021年度開始適用新收入準(zhǔn)則，收入確認(rèn)方面與之前有一定差異，請(qǐng)問，稅收上收入確認(rèn)是否可與新收入準(zhǔn)則一致？

新收入準(zhǔn)則（《企業(yè)會(huì)計(jì)準(zhǔn)則第 14 號(hào)——收入》財(cái)會(huì)〔2017〕22號(hào)）打破商品和勞務(wù)的界限，統(tǒng)一在客戶取得相關(guān)商品（或服務(wù)）控制權(quán)時(shí)確認(rèn)收入，并分為按時(shí)段履約與按時(shí)點(diǎn)履約。目前，稅收上收入確認(rèn)與原收入準(zhǔn)則（2006年版）較為趨同，主要依據(jù)《企業(yè)所得稅法》及其實(shí)施條例、《國家稅務(wù)總局關(guān)于確認(rèn)企業(yè)所得稅收入若干問題的通知》（國稅函〔2008〕875號(hào)）等規(guī)定處理，與新收入準(zhǔn)則在收入確認(rèn)時(shí)間、金額方面存在差異的，需在企業(yè)所得稅匯算清繳時(shí)做納稅調(diào)整。

問題4：我想咨詢的問題是：

1.《期間費(fèi)用明細(xì)表》里面的項(xiàng)目，與企業(yè)一般設(shè)置的費(fèi)用明細(xì)不太一樣，這樣導(dǎo)致有些費(fèi)用不知道怎么歸類到項(xiàng)目里。是否有每個(gè)項(xiàng)目包含哪些內(nèi)容的注釋呢？

《期間費(fèi)用明細(xì)表》是根據(jù)企業(yè)會(huì)計(jì)準(zhǔn)則、小企業(yè)會(huì)計(jì)準(zhǔn)則、企業(yè)會(huì)計(jì)制度、分行業(yè)會(huì)計(jì)制度綜合設(shè)計(jì)的，由于表單長度有限無法窮盡所有的期間費(fèi)用明細(xì)科目。

2. 如果找不到對(duì)應(yīng)項(xiàng)目的都放“其他”，那么可能“其他”里面的金額會(huì)較多，這樣會(huì)不會(huì)有影響？或者說“其他”里占比不能超過多少？

《期間費(fèi)用明細(xì)表》中所列明細(xì)項(xiàng)目，已基本涵蓋企業(yè)日常經(jīng)營活動(dòng)中的各項(xiàng)費(fèi)用支出，如果納稅人確實(shí)找不到對(duì)應(yīng)項(xiàng)目，可填報(bào)至“其他”行次，只要納稅人根據(jù)實(shí)際經(jīng)營情況據(jù)實(shí)填報(bào)，則不會(huì)產(chǎn)生影響。稅務(wù)機(jī)關(guān)對(duì)“其他”行次占比，并無硬性規(guī)定。

問題5：我公司實(shí)際發(fā)生的勞務(wù)費(fèi)支出未取得發(fā)票，能否在匯算清繳時(shí)于稅前扣除？

《國家稅務(wù)總局關(guān)于發(fā)布<企業(yè)所得稅稅前扣除憑證管理辦法>的公告》（國家稅務(wù)總局公告2018年第28號(hào)）規(guī)定，企業(yè)發(fā)生支出，應(yīng)取得稅前扣除憑證，作為計(jì)算企業(yè)所得稅應(yīng)納稅所得額時(shí)扣除相關(guān)支出的依據(jù)。企業(yè)在境內(nèi)發(fā)生的支出項(xiàng)目屬于增值稅應(yīng)稅項(xiàng)目的，對(duì)方為已辦理稅務(wù)登記的增值稅納稅人，其支出以發(fā)票（包括按照規(guī)定由稅務(wù)機(jī)關(guān)代開的發(fā)票）作為稅前扣除憑證；對(duì)方為依法無需辦理稅務(wù)登記的單位或者從事小額零星經(jīng)營業(yè)務(wù)的個(gè)人，其支出以稅務(wù)機(jī)關(guān)代開的發(fā)票或者收款憑證及內(nèi)部憑證作為稅前扣除憑證，收款憑證應(yīng)載明收款單位名稱、個(gè)人姓名及身份證號(hào)、支出項(xiàng)目、收款金額等相關(guān)信息。企業(yè)應(yīng)在當(dāng)年度企業(yè)所得稅法規(guī)定的匯算清繳期結(jié)束前取得稅前扣除憑證。

你公司發(fā)生的勞務(wù)費(fèi)支出，需在匯算清繳期結(jié)束前取得相關(guān)憑證后于稅前扣除。

問題6：我們公司員工接客戶時(shí)，發(fā)生了交通罰款200元，我之前做賬時(shí)放到“營業(yè)外支出—罰款”中，匯算清繳時(shí)我在A105000表中的19行罰金罰款欄中填了200，調(diào)增金額200，這樣對(duì)嗎？還需要在20行填報(bào)200嗎？我們企業(yè)沒發(fā)生滯納金。

根據(jù)《中華人民共和國企業(yè)所得稅法》第十條：“罰金、罰款和被沒收財(cái)物的損失，在計(jì)算應(yīng)納稅所得額時(shí)，不得扣除。”因此該罰款應(yīng)在匯算清繳申報(bào)時(shí)填報(bào)至A105000表中第19行。

A105000表第20行應(yīng)填報(bào)納稅人會(huì)計(jì)核算計(jì)入當(dāng)期損益的稅收滯納金，加收利息，如實(shí)際經(jīng)營中未發(fā)生相應(yīng)支出，則無需填報(bào)該行次。

問題7：我公司某研發(fā)項(xiàng)目，一部分采取自主研發(fā)形式，另一部分采取委托研發(fā)形式。在立項(xiàng)時(shí)，只需立一個(gè)項(xiàng)目，還是需根據(jù)不同的研發(fā)形式立兩個(gè)項(xiàng)目？

根據(jù)2021年版的研發(fā)支出輔助賬填報(bào)說明：“對(duì)于單個(gè)研發(fā)項(xiàng)目涉及多種研發(fā)形式的，該研發(fā)項(xiàng)目只需建立一套輔助賬，無需再按不同研發(fā)形式分別設(shè)置輔助賬。”

對(duì)于單個(gè)研發(fā)項(xiàng)目涉及多種研發(fā)形式的，立項(xiàng)數(shù)量以及項(xiàng)目判斷與輔助賬相對(duì)應(yīng)。若你公司選擇適用2021年版輔助帳，該研發(fā)項(xiàng)目只需建立一套輔助賬，相應(yīng)的企業(yè)只需立一個(gè)項(xiàng)目，并只對(duì)該單個(gè)研發(fā)項(xiàng)目是否符合加計(jì)扣除條件進(jìn)行判斷即可。

問題8：我單位為軟件企業(yè)，同時(shí)也享受研發(fā)加計(jì)扣除優(yōu)惠政策，基于內(nèi)控管理要求和財(cái)務(wù)人員工作平衡考慮，我們一直使用上海市2018年版輔助賬和匯總表，我們注意到總局發(fā)布了最新簡化版輔助賬，請(qǐng)問今年匯繳申報(bào)如何選擇？

根據(jù)《國家稅務(wù)總局關(guān)于進(jìn)一步落實(shí)研發(fā)費(fèi)用加計(jì)扣除政策有關(guān)問題的公告》(國家稅務(wù)總局公告2021年第28號(hào)，簡稱“28號(hào)公告”)對(duì)研發(fā)支出輔助賬進(jìn)行優(yōu)化，并允許選擇采用樣式和自行設(shè)計(jì)樣式。

總結(jié)一下，當(dāng)前輔助賬樣式分四種：

 一是2015版研發(fā)支出輔助賬樣式。《國家稅務(wù)總局關(guān)于企業(yè)研究開發(fā)費(fèi)用稅前加計(jì)扣除政策有關(guān)問題的公告》(2015年第97號(hào))發(fā)布的研發(fā)支出輔助賬和研發(fā)支出輔助賬匯總表樣式繼續(xù)有效。該樣式對(duì)方便企業(yè)準(zhǔn)備合規(guī)的研發(fā)費(fèi)用輔助賬，幫助納稅人準(zhǔn)確歸集研發(fā)費(fèi)用和享受優(yōu)惠政策起到了積極作用。

二是2021版研發(fā)支出輔助賬樣式。28號(hào)公告增設(shè)的簡化版研發(fā)支出輔助賬和研發(fā)支出輔助賬匯總表樣式。該樣式是對(duì)2015版的簡化優(yōu)化，主要是考慮到部分中小微企業(yè)財(cái)務(wù)核算水平不高，準(zhǔn)確歸集、填寫2015版研發(fā)支出輔助賬有一定難度，為了降低了填寫難度而增設(shè)的。簡化優(yōu)化的主要內(nèi)容文件都有，這里也不贅述。

三是自行設(shè)計(jì)研發(fā)支出輔助賬樣式。28號(hào)公告明確，企業(yè)按照研發(fā)項(xiàng)目設(shè)置輔助賬時(shí)，可以參照2015版研發(fā)支出輔助賬樣式，或者2021版研發(fā)支出輔助賬樣式，自行設(shè)計(jì)研發(fā)支出輔助賬樣式。這個(gè)文件也有相關(guān)要求也不重復(fù)。

除了上述三種以外還有第四種，就是本市2018優(yōu)化版。是本市根據(jù)2015版研發(fā)支出輔助賬樣式修改優(yōu)化的，也就是這位網(wǎng)友提到正在使用的，可在稅務(wù)網(wǎng)站“【稅收宣傳】-【稅收專題】-【征管服務(wù)類】-【居民企業(yè)所得稅匯算清繳專欄】”下的“報(bào)表軟件下載”頁面查看下載。

對(duì)于上述輔助賬版本的使用稅務(wù)機(jī)關(guān)沒有強(qiáng)制，還是要企業(yè)根據(jù)自身經(jīng)營規(guī)模，研發(fā)情況、財(cái)務(wù)能力和內(nèi)部管理需要自主選擇。同時(shí)，需要提醒，使用本市2018優(yōu)化版的納稅人在填報(bào)本年度匯算清繳申報(bào)表基礎(chǔ)信息表的時(shí)候，“224研發(fā)支出輔助賬樣式”應(yīng)勾選“2015版”。

問題9：我公司今年充分享受到了退稅減稅政策紅利，4月已取得了200余萬增值稅留抵退稅，在疫情當(dāng)下，充裕了公司的現(xiàn)金流。請(qǐng)問，我公司取得的留抵退稅稅額是否需要繳納企業(yè)所得稅？

鑒于留抵退稅的業(yè)務(wù)實(shí)質(zhì)是將企業(yè)實(shí)際已承擔(dān)的用于未來抵扣的增值稅進(jìn)項(xiàng)稅額先予以退還，因此，不屬于企業(yè)所得稅的收入范圍，你公司取得的留抵退稅稅額不需要繳納企業(yè)所得稅。

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 &amp; D project of our company takes the form of independent R &amp; D and commissioned R &amp; D. When the project is approved, only one project needs to be established, or two projects need to be established according to different R &amp; D forms?
According to the 2021 version of the R &amp; D expenditure supplementary account filling instructions: "for a single R &amp; D project involving multiple R &amp; D forms, the R &amp; 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 &amp; D forms."
For a single R &amp; D project involving multiple R &amp; 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 &amp; D project, and the corresponding enterprise only needs to establish a project, and only judge whether the single R &amp; D project meets the conditions for adding and deducting.
Question 8: as a software enterprise, we also enjoy the preferential policy of R &amp; 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 &amp; D expenses (Announcement No. 28 of the State Administration of Taxation in 2021, hereinafter referred to as "Announcement No. 28"), the R &amp; 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 &amp; D expenditure auxiliary account style. The format of R &amp; D expenditure auxiliary account and R &amp; 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 &amp; D expenses (2015 No. 97) remains valid. This style has played a positive role in facilitating enterprises to prepare compliant R &amp; D expense auxiliary accounts, helping taxpayers accurately collect R &amp; D expenses and enjoy preferential policies.
Second, the 2021 version of the R &amp; D expenditure auxiliary account style. The simplified version of R &amp; D expenditure auxiliary account and R &amp; 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 &amp; 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 &amp; 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 &amp; D expenditure by ourselves. Announcement No. 28 made it clear that when enterprises set up auxiliary accounts according to R &amp; D projects, they can refer to the 2015 version of R &amp; D expenditure auxiliary account style or the 2021 version of R &amp; D expenditure auxiliary account style to design the R &amp; 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 &amp; 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 &amp; 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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