企业所得税汇算清缴:关注纳税调增项目的税务处理

税法规定纳税人应在年度终了后5个月内作企业所得税汇算清缴。在汇缴过程中,要特别关注收入、成本费用、资产损失等项目的核算,该调增的要及时调增,以减少涉税风险。

 

  收入项目的调增

 

  汇算清缴时,对收入的确认应掌握一条原则,即税法未明确规定的不征税收入、免税收入或者其他税收优惠,均应作为应税收入,计算企业所得税,同时还应 掌 握哪些属于不征税收入,哪些属于免税收入,哪些在会计上不确认收入而税法要视同销售收入等。例如,某企业2012年12月将外购货物45万元用于职工 福 利,会计上未计入收入,但计算企业所得税时要视同销售处理,应调增应税所得额45万元。

 

  成本费用项目的调增

 

  成本费用一般按照权责发生制原则作税前扣除,即属于当期的成本费用,不论款项是否支付,均作为当期的成本费用;不属于当期的费用,即使款项已经在当 期 支付,均不作为当期成本费用,特殊规定的应按税收政策处理。应重点关注管理费用、开办费、业务招待费、职工福利费、工会经费和职工教育经费等,税法有 专门 税前列支标准和范围的费用。例如,某企业2012年度实现销售收入5000万元,发放工资总额150万元,当年提取的职工教育经费10万元。当年可 税前列 支的职工教育经费=150×2.5%=3.75(万元),应调增应税所得额=10-3.75=6.25(万元),但准予在以后纳税年度结转扣除。

 

  销售费用中要注意广告费、业务宣传费和佣金手续费。例如,某公司2012年经营收入3000万元、视同销售收入500万元、债务重组收入50万元, 当 年发生的广告费和业务宣传费550万元。按税法规定可在税前扣除的广告费和业务宣传费=(3000+500)×15%=525(万元),应调增应税所 得 额=550-525=25(万元)。

 

  财务费用中注意利息支出、汇兑损失、金融机构手续费等。税法规定税前列支借款利率不能超过金融企业同期同类的贷款利率。

 

  资产损失项目的调增

 

  企业发生的资产损失,应按规定的程序和要求向主管税务机关申报扣除。未经申报的损失,不得在税前扣除。资产损失税前扣除分为实际资产损失与法定资产 损 失两类,企业实际资产损失应当在其实际发生且会计上已作损失处理的年度申报扣除;法定资产损失应当在企业向主管税务机关提供证据资料证明该项资产已符 合法 定资产损失确认条件,且会计上已作损失处理的年度申报扣除。资产损失申报分为清单申报和专项申报两种形式。《企业资产损失所得税税前扣除管理办法》 (国家 税务总局2011年第25号公告)明确,如果企业有以前年度发生的实际资产损失未能在当年税前扣除的,可以向税务机关说明并进行专项申报扣除。其 中,属于 实际资产损失,准予追补至该项损失发生年度扣除,其追补确认期限一般不得超过5年。

 

  例如,某企业2011年发生70万元的资产损失(实际资产损失),企业自行计算在税前扣除,由于操作人员失误,未向税务机关申报。2012年度所得 税 汇缴结束时仍未申报损失扣除,故该笔资产损失在2012年汇缴时不能扣除,要作纳税调增处理,但可在2015年以前申报扣除。

 

  各项准备金的调增

 

  税法规定,除国务院财政、税务主管部门另有规定外,企业提取的各项资产减值准备(包括坏账准备)、风险准备等准备金支出不得扣除。现行税法只对金 融 业、保险业、证券行业的企业以及中小信用担保机构,允许按税法规定税前扣除计提的准备金,其他企业计提的各项准备,均不得在计提时税前扣除,否则要进 行调 整。

 

  《财政部、国家税务总局关于金融企业贷款损失准备金企业所得税税前扣除政策的通知》(财税〔2012〕5号)规定,2013年12月31日前,金融 企 业准予当年税前扣除的贷款损失准备金计算公式如下:准予当年税前扣除的贷款损失准备金=本年末准予提取贷款损失准备金的贷款资产余额×1%-截至上年 末已 在税前扣除的贷款损失准备金的余额。如为负数,应当相应调增当年应纳税所得额。《财政部、国家税务总局关于延长金融企业涉农贷款和中小企业贷款损失 准备金 税前扣除政策执行期限的通知》(财税〔2011〕104号)明确,2013年12月31日前,金融企业对其涉农贷款和中小企业贷款进行风险分类 后,按照以 下比例计提的贷款损失专项准备金,准予在计算应纳税所得额时扣除:关注类贷款,计提比例为2%;次级类贷款,计提比例为25%;可疑类贷款, 计提比例为 50%;损失类贷款,计提比例为100%。

 

  例如,某金融企业2011年提取各项准备金125亿元,全部在税前扣除。2010年末贷款损失准备余额为10亿元,2011年度发生涉农贷款关注类 金 额500亿元、次级类200亿元、可疑类60亿元、损失类10亿元,2011年底期末可计提贷款损失准备的贷款资产余额为3000亿元。则准予 2011税 前扣除的贷款损失准备金=3000×1%-10=20(亿元),涉农类贷款可税前扣除的准备 金= (500×2%+200×25%+60×50%+10×100%)=100(亿元),应调增应纳税所得额=125-20-100=5(亿元)。

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    [186] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_menu\default_component.php
    [187] => D:\XAMPP\htdocs\templates\system\html\modules.php
    [188] => D:\XAMPP\htdocs\templates\accountstaff\html\modules.php
    [189] => D:\XAMPP\htdocs\modules\mod_custom\mod_custom.php
    [190] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_custom\default.php
    [191] => D:\XAMPP\htdocs\libraries\cms\html\content.php
    [192] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_menu\footerblock.php
    [193] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_menu\default_url.php
    [194] => D:\XAMPP\htdocs\libraries\joomla\filter\output.php
    [195] => D:\XAMPP\htdocs\libraries\joomla\language\text.php
    [196] => D:\XAMPP\htdocs\modules\mod_jux_megamenu\mod_jux_megamenu.php
    [197] => D:\XAMPP\htdocs\modules\mod_jux_megamenu\helper.php
    [198] => D:\XAMPP\htdocs\components\com_contact\router.php
    [199] => D:\XAMPP\htdocs\modules\mod_jux_megamenu\tmpl\default.php
    [200] => D:\XAMPP\htdocs\libraries\joomla\document\html\renderer\head.php
    [201] => D:\XAMPP\htdocs\libraries\vendor\joomla\utilities\src\ArrayHelper.php
    [202] => D:\XAMPP\htdocs\libraries\joomla\document\html\renderer\message.php
    [203] => D:\XAMPP\htdocs\libraries\cms\layout\helper.php
    [204] => D:\XAMPP\htdocs\templates\accountstaff\html\layouts\joomla\system\message.php
    [205] => D:\XAMPP\htdocs\libraries\legacy\response\response.php
    [206] => D:\XAMPP\htdocs\administrator\components\com_acymailing\helpers\helper.php
    [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
)