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澳门老虎机  DIANHUA:+86-010-52464627  52464628 

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2019匯算清繳有變化!這12項費用扣除比例你要知道!

來源: 時間:2019-06-15 12:03:36 次數:

2019匯算清繳有變化!這12項費用扣除比例你要知道!

QIYESUODESHUISHIXINGFADINGKOUCHU,QIYEXUYAOCHONGFENLEJIEQIYESUODESHUIHUISUANQINGJIAODEKOUCHUBIAOZHUN,JINTIANWOMENJIULAILAIKANKAN12XIANGFEIYONGKOUCHUDEBILI:

1、合理的工資薪金支出

KOUCHUBILI:100%

YEJIUSHI:QIYEFASHENGDEHELIDEGONGZIXINJINZHICHU,ZHUNYUKOUCHU。

2、職工福利費支出

澳门老虎机 KOUCHUBILI:14%

澳门老虎机 YEJIUSHIQIYEFASHENGZHIGONGFULIFEIBUCHAOGUOGONGZIXINJINZONGE14%DEBUFEN,ZHUNYUKOUCHU。

3、職工教育經費支出

澳门老虎机 KOUCHUBILI:8%

YEJIUSHIQIYEFASHENGDEZHIGONGJIAOYUJINGFEIZHICHU,BUCHAOGUOGONGZIXINJINZONGE8%DEBUFEN,ZHUNYUZAIJISUANQIYESUODESHUIYINGNASHUISUODEESHIKOUCHU;CHAOGUOBUFEN,ZHUNYUZAIYIHOUNASHUINIANDUJIEZHUANKOUCHU。

4、工會經費支出

澳门老虎机 KOUCHUBILI:2%

YEJIUSHIQIYEBOJIAODEGONGHUIJINGFEI,BUCHAOGUOGONGZIXINJINZONGE2%DEBUFEN,ZHUNYUKOUCHU。

5、研發費用支出

澳门老虎机 JIAJIKOUCHUBILI:75%

YEJIUSHIQIYEKAIZHANYANFAHUODONGZHONGSHIJIFASHENGDEYANFAFEIYONG,WEIXINGCHENGWUXINGZICHANJIRUDANGQISUNYIDE,ZAIANGUIDINGJUSHIKOUCHUDEJICHUSHANG,ZAI2018NIAN1YUE1RIZHI2020NIAN12YUE31RIQIJIAN,ZAIANZHAOSHIJIFASHENGEDE75%ZAISHUIQIANJIAJIKOUCHU;XINGCHENGWUXINGZICHANDE,ZAISHANGSHUQIJIANANZHAOWUXINGZICHANCHENGBENDE175%ZAISHUIQIANTANXIAO。

6、補充養老保險和補充醫療保險支出

KOUCHUBILI:5%

澳门老虎机 YEJIUSHI:QIYEFASHENGDEBUCHONGYANGLAOBAOXIANHEBUCHONGYILIAOBAOXIANZHICHUFENBIEANZHAOBUCHAOGUOGONGZIXINJINZONGE5%DEBUFEN,ZHUNYUKOUCHU。

7、業務招待費支出

KOUCHUBILI:60%、5‰

YEJIUSHI:QIYEFASHENGDEYEWUZHAODAIFEIZHICHUANZHAOFASHENGEDE60%KOUCHU,DANZUIGAOBUDECHAOGUODANGNIANXIAOSHOU(YINGYE)SHOURUDE5‰。

8、廣告費和業務宣傳費支出

KOUCHUBILI:15%、30%

澳门老虎机 YEJIUSHI:YIBANQIYEFASHENGDEGUANGGAOFEIHEYEWUXUANCHUANFEIZHICHU(YANCAOQIYEBUDEKOUCHU)BUCHAOGUODANGNIANXIAOSHOU(YINGYE)SHOURU15%DEBUFEN,ZHUNYUKOUCHU;CHAOGUOBUFEN,ZHUNYUZAIYIHOUNASHUINIANDUJIEZHUANKOUCHU;

HUAZHUANGPINZHIZAOHUOXIAOSHOU、YIYAOZHIZAO、YINLIAOZHIZAO(BUHANJIULEIZHIZAO)QIYE:BUCHAOGUODANGNIANXIAOSHOU(YINGYE)SHOURU30%DEBUFEN,ZHUNYUKOUCHU;CHAOGUOBUFEN,ZHUNYUZAIYIHOUNASHUINIANDUJIEZHUANKOUCHU。

9、公益性捐贈支出

澳门老虎机 KOUCHUBILI:12%

澳门老虎机 YEJIUSHI:QIYEFASHENGDEGONGYIXINGJUANZENGZHICHUBUCHAOGUONIANDULIRUNZONGE12%DEBUFEN,ZHUNYUKOUCHU;CHAOGUOBUFEN,ZHUNYUJIEZHUANYIHOUSANNIANNEIZAIJISUANYINGNASHUISUODEESHIKOUCHU。

10、手續費和傭金支出

KOUCHUBILI:5%

YEJIUSHI:YIBANQIYEFASHENGDESHOUXUFEIHEYONGJINZHICHUBUCHAOGUOYUJUYOUHEFAJINGYINGZIGEZHONGJIEFUWUJIGOUHUOGEREN(BUHANJIAOYISHUANGFANGJIQIGUYUAN、DAILIRENHEDAIBIAORENDENG)SUOQIANDINGFUWUXIEYIHUOHETONGQUERENDESHOURUJINEDE5%DEBUFEN,ZHUNYUKOUCHU。

11、企業責任保險支出

KOUCHUBILI:100%

澳门老虎机 YEJIUSHIQIYECANJIAGUZHUZERENXIAN、GONGZHONGZERENXIANDENGZERENBAOXIAN,ANZHAOGUIDINGJIAONADEBAOXIANFEI,ZHUNYUZAIQIYESUODESHUISHUIQIANKOUCHU。

12、黨組織工作經費支出

KOUCHUBILI:1%

YEJIUSHIDANGZUZHIGONGZUOJINGFEINARUQIYEGUANLIFEILIEZHI,BUCHAOGUOZHIGONGNIANDUGONGZIXINJINZONGE1%DEBUFEN,KEYIJUSHIZAIQIYESUODESHUIQIANKOUCHU。

新政策的變化提醒

一、設備、器具一次性稅前扣除標準提升到500萬

澳门老虎机 1QUNIAN5YUE,CAIZHENGBU、SHUIWUZONGJULIANHEFABU《CAIZHENGBUSHUIWUZONGJUGUANYUSHEBEI、QIJUKOUCHUYOUGUANQIYESUODESHUIZHENGCEDETONGZHI》,GUIDINGQIYEZAI2018NIAN1YUE1RIZHI2020NIAN12YUE31RIQIJIANXINGOUJINDESHEBEI、QIJU(CHUFANGWU、JIANZHUWUYIWAIDEGUDINGZICHAN),DANWEIJIAZHIBUCHAOGUO500WANYUANDE,YUNXUYICIXINGJIRUDANGQICHENGBENFEIYONGZAIJISUANYINGNASHUISUODEESHIKOUCHU,BUZAIFENNIANDUJISUANZHEJIU。

二、研發費用加計扣除比例提到75%

澳门老虎机 YANFAFEIYONGJIAJIKOUCHUZHENGCECONG2008NIANKAISHIZHIXING,ZHIJINYIZHIXING10NIANZHIJIU。QUNIAN7YUE,GUOWUYUANZAICIZHAOKAICHANGWUHUIYI,JUEDINGJIANGQIYEYANFAFEIYONGJIAJIKOUCHUBILITIGAODAO75%DEZHENGCEYOUKEJIXINGZHONGXIAOQIYEKUODAZHISUOYOUQIYE。MINGQUEQIYEKAIZHANYANFAHUODONGZHONGSHIJIFASHENGDEYANFAFEIYONG,WEIXINGCHENGWUXINGZICHANJIRUDANGQISUNYIDE,ZAIANGUIDINGJUSHIKOUCHUDEJICHUSHANG,ZAI2018NIAN1YUE1RI~2020NIAN12YUE31RIQIJIAN,ZAIANZHAOSHIJIFASHENGEDE75%ZAISHUIQIANJIAJIKOUCHU;XINGCHENGWUXINGZICHANDE,ZAISHANGSHUQIJIANANZHAOWUXINGZICHANCHENGBENDE175%ZAISHUIQIANTANXIAO。

JULILAISHUO,MOUDAXINGZHUANGBEIZHIZAOYEQIYE,2018NIANDUYANFAFEIFEIYONGHUAJINE4000WANYUAN。99HAOWENJIANCHUTAIZHIQIAN,YOUYUGAIQIYEBUSHUYU34HAOWENJIANGUIDINGDETEDINGXINGYE,WUFAXIANGSHOU75%DEJIAJIKOUCHU,ZHINENGJIAJIKOUCHU50%,JI4000×50%=2000(WANYUAN),SHAOJIAOQIYESUODESHUI2000×25%=500(WANYUAN)。99HAOWENJIANCHUTAIZHIHOU,GAIQIYEKEYIJIAJIKOUCHU75%,JI4000×75%=3000(WANYUAN),SHAOJIAOQIYESUODESHUI3000×25%=750(WANYUAN)。YEJIUSHISHUO,GAIQIYEKEYIBIZHIQIANSHAOJIAONA250WANYUANQIYESUODESHUI。

三、職工教育經費稅前扣除比例提高到8%

澳门老虎机 YESHIQUNIAN5YUE,CAIZHENGBUYUSHUIWUZONGJULIANHEFABULE《GUANYUQIYEZHIGONGJIAOYUJINGFEISHUIQIANKOUCHUZHENGCEDETONGZHI》(CAISHUI〔2018〕51HAO),MINGQUEZI2018NIAN1YUE1RIQI,QIYEFASHENGDEZHIGONGJIAOYUJINGFEIZHICHU,BUCHAOGUOGONGZIXINJINZONGE8%DEBUFEN,ZHUNYUZAIJISUANQIYESUODESHUIYINGNASHUISUODEESHIKOUCHU。ERZAICIZHIQIAN,ZHEYIBILISHI2.5%。

四、委托境外研發費用不得加計扣除規定取消

澳门老虎机 QUNIANSHANGBANNIAN,GUOWUYUANCHANGWUHUIYITUICHULEYIXILIEJIANSHUICUOSHIZHICHICHUANGXINCHUANGYEHEXIAOWEIQIYEFAZHAN,QIZHONGZHIYIJIUSHIQUXIAOQIYEWEITUOJINGWAIYANFAFEIYONGBUDEJIAJIKOUCHUDEXIANZHI。MINGQUEZI2018NIAN1YUE1RIQI,WEITUOJINGWAIJINXINGYANFAHUODONGSUOFASHENGDEFEIYONG,ANZHAOFEIYONGSHIJIFASHENGEDE80%JIRUWEITUOFANGDEWEITUOJINGWAIYANFAFEIYONG(DANBUBAOKUOWEITUOJINGWAIGERENJINXINGDEYANFAHUODONG)。WEITUOJINGWAIYANFAFEIYONGBUCHAOGUOJINGNEIFUHETIAOJIANDEYANFAFEIYONGSANFENZHIERDEBUFEN,KEYIANGUIDINGZAIQIYESUODESHUIQIANJIAJIKOUCHU。SHANGSHUFEIYONGSHIJIFASHENGEYINGANZHAODULIJIAOYIYUANZEQUEDING。

YINIANYIDUDEHUISUANQINGJIAOZHENGZAIMANGLIUJINXINGZHONG,HENDUOQIYEDOUZAIZHUAJINSHIJIANZHUNBEIXIANGGUANCAILIAO,YIQIUSHUNLITONGGUOBENNIANDUDEHUISUANQINGJIAOGONGZUO。

澳门老虎机 BUGUO,YEYOUYIXIEZHONGXIAOQIYEJICHUCHUANGQIYEYIRAN“YUNLIWULI”,RUGUONASHUIRENDUIHUISUANQINGJIAOGONGZUOBUGOULEJIE,HUOZHEMEIYOUZUGOUDESHIJIANHEJINGLILAIANSHIWANCHENGGAIXIANGGONGZUO,ZHENDUIWEITUOQIYEDECAISHUIXUQIUTONGDIAN,BEIJINGZHONGJINHUAHUIJISHISHIWUSUOWEININTIGONGGEXINGHUADECAISHUIFUWUFANGAN!

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