企业所得税汇算清缴:非货币性交易视同销售的所得税纳税调整及申报表填报

企业所得税汇算清缴中, 非货币性交易是企业较为常见的经济业务,由于其会计核算与企业所得税法相关规定存在差异,涉及相应的的纳税调整。同时因企业适用的会计核算规范不同、非货 币性交易类型不同,其纳税调整方法也存在差异。本文拟就在企业发生非货币性交易时,如何进行正确的填报及所得税纳税调整,做具体分析。

  一、什么是非货币性交易视同销售

  视同销售是指在会计上不作为销售核算,而在税收上作为销售,确认收入计缴税金的商品或劳务的转移行为。由于这类商品或劳务的转移行为,不符合会计核算上收入确认要素,不作为销售收入核算,而在税收上认定为销售实现,产生纳税义务,需要进行纳税调整。

  非货币性资产交易,是指交易双方主要以存货、固定资产、无形资产和长期股权投资等非货币性资产进行的交换。该交易不涉及或只涉及少量的货币性资产(即补价)。

  在《企业所得税实施条例》中明确规定,非货币性交易属于视同销售的范围。在年度所得税汇算时应进行申报并进行相应的纳税调整。

  二、非货币性交易如何进行企业所得税年度纳税申报表填报及纳税调整

  (一)企业所得税年度纳税申报表中相关附表的填报

  企业所得税年度纳 税申报表,分A类和B类,分别适用于查账征收和核定征收的纳税人。其中A类申报表由1张主表11张附表构成,11张附表分一级、二 级两层架构。附表一至附 表六为一级附表,主要与主表及附表三有关行次存在勾稽关系;附表七至附表十一为二级附表,主要与附表三有关行次存在勾稽关系。

  在企业所得税年度纳税申报表附表一(1)《收入明细表》中,14行视同销售收入下有“非货币性交易视同销售收入”栏,20行营业外收入下又涉及到“非货币性资产交易收益”栏。要区分不同情况进行填报及相应的纳税调整。

  14行 “非货币性交易视同销售收入”栏,填报企业发生非货币性交易,会计核算上未作为收入核算,而按企业所得税实 施条例规定,应按对外销售价格 (或购入价格)确认的收入金额。因会计未确认收入,而计税时确认为收入,相应要调整增加应纳税所得额。而20行“非货币性资 产交易收益”栏,填报在非货 币性交易中,会计核算确认的在营业外收入中核算的收益。因会计上已确认为当期收益,不涉及应纳税所得额的调整。

  视同销售在调整收入的同时,也涉及视同销售成本的确认。因此在附表二《成本费用明细表》12行 “视同销售成本”中,按应税成本确认,相应调整减少应纳税所得额。

  (二)实施制度与准则在申报表填报、纳税调整方法上存在差异

  实施会计制度(含企业会计制度、小企业会计制度)与实施会计准则(含企业会计准则、小企业会计准则)的企业确认营业外收益的方法不同,实施企业会计制 度的企业,对于不涉及补价的非货币性资产交换不确认损益;对于涉及补价的非货币性资产交换,收到补价一方应确认损益,且损益仅以收到的补价所含的损益为 限。

  企业会计准则对 于非货币性交易的核算更为复杂,按交易是否具有商业实质,区分以账面价或公允价作为换入资产的入账价值。若交易具有商业实质,换入资 产以换出资产的公允价 值和应支付的相关税费计量。换出资产的公允价值与其账面价值之间的差额,直接计入当期损益(营业外收支)。若交易不具有商业实质, 以换出资产的账面价值加 上应支付的相关税费作为换入资产的入账价值,不涉及损益。

  综上所述,需要填列企业所得税年度纳税申报表附表一(1)《收入明细表》20行“非货币性资产交易收益”主要是两种情况:一是实施企业会计制度的企业,发生非货币性交易时,支付了补价;二是实施企业会计准则的企业,发生的非货币性交易,属于具有商业实质的范畴。

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    [207] => D:\XAMPP\htdocs\administrator\components\com_acymailing\compat\compat3.php
    [208] => D:\XAMPP\htdocs\administrator\components\com_acymailing\classes\cpanel.php
    [209] => D:\XAMPP\htdocs\libraries\cms\html\select.php
)