wholesale jewelry atlanta costume Ask: When the enterprise accepts the free donation of other units, how to do accounting points? What subjects should be remembered?
3 thoughts on “wholesale jewelry atlanta costume Ask: When the enterprise accepts the free donation of other units, how to do accounting points? What subjects should be remembered?”
Geoffrey
wholesale costume jewelry canada The new accounting standards are different from the original accounting system and the old accounting standards. The specifics are as follows: (1) The provisions of the "Enterprise Accounting System" The General Administration's notice on the issuance of the "Answers on the Implementation of the" Enterprise Accounting System> and the Related Accounting Standards (3) ", the enterprise accepts the value of accounts determined by the donation assets in accordance with the tax law. Essence Enterprises should set up two detailed subjects: "accepting the value of donation monetary assets" and "receiving donation of donations" and "receiving donation of non -monetary asset value" under the subject of "to be transferred". Specific divided into two situations: The donation of monetary assets obtained by the enterprise shall lend to the value of "cash" or "bank deposits" in accordance with the actual amount. "Documents; non -monetary asset donations obtained by the enterprise shall determine the value of the account in accordance with the accounting system and relevant standards, and debit the subjects such as" inventory goods "," fixed assets "," intangible assets "," long -term equity investment "and other subjects. If the general taxpayer involves deductable value -added tax input tax, it depends on the deductable VAT tax tax, and debit the "taxable tax -the value -added tax (input tax)" subject. Standardized the value of the accounts determined, and the "value value of the asset to be transferred -accepting the value of non -monetary assets" subjects, according to the amount of the amount of "cash", "bank deposit" such as "cash", "bank deposit" and other subjects in accordance with the amount of asset payment or payable by the enterprise. Essence In the basis of the current total profit, enterprises should be coupled with the receiving amount of donation assets that should be included in the current period of taxable income due to receiving donation assets. In the current period, the value of non -monetary assets shall be included in the taxable income amount, and the current taxable income amount is calculated. Enterprises shall, in accordance with the book balance of the "Benefits to Asset Value", debit the subject of "asset value to be transferred to the asset", and pay the taxable tax based on the income tax (or to make up for the difference after the loss is calculated). - Income tax shall be paid "Capital Reserve -Other Capital Reserve" subjects according to the difference.
The non -monetary asset donation received to make up for the large amount after losing money. After approval, it can be included in the income tax of each year within 5 years. The non -monetary value part of the taxable income of taxable income shall be subject to the taxable income of the taxable income shall be depends on the "asset value" subject to be transferred to the taxable income amount. The value part of the value part (or the balance after the loss) should be paid to the subject tax, and the "taxable tax" subject is paid to the "income tax" subject. At the end of the period of the "value of assets", the balance of the loan should be the value of the company that has not yet been transferred.
It from the above situation, it can be seen that the accounting system and the old accounting standards are required to deal with the value of the enterprise receiving asset value. Transfer to "Capital Capital -Other Capital Reserve" subjects.
(2) The requirements under the new standards and considering This believe that although the new accounting standards have not made clear and direct regulations on the value of the donation assets, we can from the new accounting from new accounting In the relevant provisions of the standards, the answer to the value of new standards for the value of the company's acceptance of non -cash asset donations is analyzed. It can be analyzed from the following three aspects:
1. Cancellation of subjects, changing ideas in the accounting processing of the value of donation assets, the new accounting standard not only canceled the "asset value" subject, but also canceled The requirements for accounting through "Capital Capital -Other Capital Reserve" subjects, and the entire criterion did not appear "asset value to be transferred", "accepting donation of monetary asset value" and "receiving donation of non -monetary asset value" and so on Related concepts show that the new accounting standards not only cancel the concept of "to be turned" for the value of asset donations from enterprises, but also change the accounting ideas of the original "Enterprise Accounting System" on the issue. In the future, the question of whether the donation asset distinguishes is "to be turned", and the value of the company's acceptance assets will no longer be calculated through the "asset value" subject.
. The whereabouts of the change are changed, and the content of the account accounting of the "capital reserve" subject under the new accounting standards does not include the value of donation asset value, indicating that the new accounting standard changes the accounting system and will accept donation assets. Value is ultimately included in the "Capital Capital" regulations. Then from the new accounting standards "Accounting Accounts and Main Account Treatment", it can be seen that the subjects of "off -business income" subjects can be seen that the detailed subjects of "donation benefits" are set under this subject, indicating that the new accounting standards stipulate The value of "donation" is directly included in "external income".
3. The income tax processing system and the accounting system are different. The issue of income tax was not mentioned. The author believes that there is no need to mention it. First, because of this reason, the tax law has not changed the value of income tax on the amount of assets receiving donations from enterprises. Therefore, when related tax issues are involved in relevant tax issues, income tax should still be paid in accordance with the tax law. Second, because the value of receiving donation assets is included in the "off -business income" accounting processing is consistent with the tax law's handling of this issue. deal with.
It, due to the large donation income obtained by the enterprise, it can be included in the enterprise's taxable income tax within a period of no more than 5 years. The standard stipulates that enterprises can calculate and reflect the subjects of the "asset value", but because the new accounting standards have not clearly made accounts for this issue, the author believes that for the above issues Understand.
The specific processing steps are as follows:
(1) When accepting: the value determined by the new accounting standard (there is a company directly in accordance with the tax law) "Intangible Assets", "Raw Materials" and other subjects, loan "outside business income -donation benefits" subjects.
(2) Enterprise pays income tax: If the donation income is not large, the income tax fee is not heavy, directly debit the "income tax fee" subject, and the "taxable taxable tax -should be paid for income tax" suject.
If the donation income amount is large and the income tax fee is heavy, the income tax fee of the income tax of the donation asset shall debit the "income tax expenses" subject, and the deferred income tax loan "deferred income tax is based on the calculated deferred income tax debt. Liabilities "subjects shall be paid" taxable taxes -income tax "subjects shall be paid in the current period of income tax.
4. In the use and disposal of non -monetary assets received by accounting and tax treatment enterprises during the use and disposal of assets, their accounting and tax treatment methods shall Consistent with the processing method. In terms of accounting processing, enterprises shall take the depreciation of fixed assets receiving donations in accordance with the determined entry price, expected years and expected net residual value, and calculate depreciation in accordance with the determined depreciation method. The intangible assets that receive donations shall be amortized in installments within the expected period of use from the expected period from the month. In terms of taxation, enterprises can transfer sales costs, investment costs and depreciation and intangible asset stalls in accordance with the tax law, etc.
5. Precautions
(1) The value of receiving donation assets in the "external income" and the tax law will be consistent with the treatment of the donation assets. Therefore, in general, companies do not need to pay taxes on receiving donation assets. However, it must be noted that if the enterprise has different values determined by the new accounting standards and the tax law on the value of non -monetary assets that accept donations, it is necessary to make tax adjustments in accordance with the tax law.
(2) The value of the non -monetary assets received by the enterprise receiving donated assets refers to the value of the taxable income of taxable income according to the proof of assets. And the value -added tax input tax paid by the donation enterprise, but it must be noted that the relevant taxes paid or payable by the donor enterprise that should be included in the cost of the receive assets should not be included.
(3) Donation of non -monetary assets received due to enterprises to make up for a large amount after losing losses. After review by the competent taxation department Increased income tax is paid for income tax. Due to the cancellation of the administrative approval of the matter, enterprises can declare to the competent tax authorities when they accept the income of more than 50 % of the current taxable income of non -monetary asset donations. The income tax is paid in the period within the period within the period of time.
gold jewelry mountings wholesale Hello! According to your description, it must be included in off -business income. I do n’t know why you say capital reserve. It must be wrong. The debit is the assets you received. At the same time, the gift should be regarded as sales, don't forget to issue a special VAT invoice to the other company ~ Is to help you@
xuping jewelry wholesale philippines New corporate accounting standards will be included in the "off-business income" The credit income of loan Boring of fixed assets, raw materials, etc. Edible value-added tax-input tax (if there is a special VAT invoice)
wholesale costume jewelry canada The new accounting standards are different from the original accounting system and the old accounting standards. The specifics are as follows:
(1) The provisions of the "Enterprise Accounting System"
The General Administration's notice on the issuance of the "Answers on the Implementation of the" Enterprise Accounting System> and the Related Accounting Standards (3) ", the enterprise accepts the value of accounts determined by the donation assets in accordance with the tax law. Essence Enterprises should set up two detailed subjects: "accepting the value of donation monetary assets" and "receiving donation of donations" and "receiving donation of non -monetary asset value" under the subject of "to be transferred". Specific divided into two situations: The donation of monetary assets obtained by the enterprise shall lend to the value of "cash" or "bank deposits" in accordance with the actual amount. "Documents; non -monetary asset donations obtained by the enterprise shall determine the value of the account in accordance with the accounting system and relevant standards, and debit the subjects such as" inventory goods "," fixed assets "," intangible assets "," long -term equity investment "and other subjects. If the general taxpayer involves deductable value -added tax input tax, it depends on the deductable VAT tax tax, and debit the "taxable tax -the value -added tax (input tax)" subject. Standardized the value of the accounts determined, and the "value value of the asset to be transferred -accepting the value of non -monetary assets" subjects, according to the amount of the amount of "cash", "bank deposit" such as "cash", "bank deposit" and other subjects in accordance with the amount of asset payment or payable by the enterprise. Essence
In the basis of the current total profit, enterprises should be coupled with the receiving amount of donation assets that should be included in the current period of taxable income due to receiving donation assets. In the current period, the value of non -monetary assets shall be included in the taxable income amount, and the current taxable income amount is calculated. Enterprises shall, in accordance with the book balance of the "Benefits to Asset Value", debit the subject of "asset value to be transferred to the asset", and pay the taxable tax based on the income tax (or to make up for the difference after the loss is calculated). - Income tax shall be paid "Capital Reserve -Other Capital Reserve" subjects according to the difference.
The non -monetary asset donation received to make up for the large amount after losing money. After approval, it can be included in the income tax of each year within 5 years. The non -monetary value part of the taxable income of taxable income shall be subject to the taxable income of the taxable income shall be depends on the "asset value" subject to be transferred to the taxable income amount. The value part of the value part (or the balance after the loss) should be paid to the subject tax, and the "taxable tax" subject is paid to the "income tax" subject. At the end of the period of the "value of assets", the balance of the loan should be the value of the company that has not yet been transferred.
It from the above situation, it can be seen that the accounting system and the old accounting standards are required to deal with the value of the enterprise receiving asset value. Transfer to "Capital Capital -Other Capital Reserve" subjects.
(2) The requirements under the new standards and considering
This believe that although the new accounting standards have not made clear and direct regulations on the value of the donation assets, we can from the new accounting from new accounting In the relevant provisions of the standards, the answer to the value of new standards for the value of the company's acceptance of non -cash asset donations is analyzed. It can be analyzed from the following three aspects:
1. Cancellation of subjects, changing ideas in the accounting processing of the value of donation assets, the new accounting standard not only canceled the "asset value" subject, but also canceled The requirements for accounting through "Capital Capital -Other Capital Reserve" subjects, and the entire criterion did not appear "asset value to be transferred", "accepting donation of monetary asset value" and "receiving donation of non -monetary asset value" and so on Related concepts show that the new accounting standards not only cancel the concept of "to be turned" for the value of asset donations from enterprises, but also change the accounting ideas of the original "Enterprise Accounting System" on the issue. In the future, the question of whether the donation asset distinguishes is "to be turned", and the value of the company's acceptance assets will no longer be calculated through the "asset value" subject.
. The whereabouts of the change are changed, and the content of the account accounting of the "capital reserve" subject under the new accounting standards does not include the value of donation asset value, indicating that the new accounting standard changes the accounting system and will accept donation assets. Value is ultimately included in the "Capital Capital" regulations. Then from the new accounting standards "Accounting Accounts and Main Account Treatment", it can be seen that the subjects of "off -business income" subjects can be seen that the detailed subjects of "donation benefits" are set under this subject, indicating that the new accounting standards stipulate The value of "donation" is directly included in "external income".
3. The income tax processing system and the accounting system are different. The issue of income tax was not mentioned. The author believes that there is no need to mention it. First, because of this reason, the tax law has not changed the value of income tax on the amount of assets receiving donations from enterprises. Therefore, when related tax issues are involved in relevant tax issues, income tax should still be paid in accordance with the tax law. Second, because the value of receiving donation assets is included in the "off -business income" accounting processing is consistent with the tax law's handling of this issue. deal with.
It, due to the large donation income obtained by the enterprise, it can be included in the enterprise's taxable income tax within a period of no more than 5 years. The standard stipulates that enterprises can calculate and reflect the subjects of the "asset value", but because the new accounting standards have not clearly made accounts for this issue, the author believes that for the above issues Understand.
The specific processing steps are as follows:
(1) When accepting: the value determined by the new accounting standard (there is a company directly in accordance with the tax law) "Intangible Assets", "Raw Materials" and other subjects, loan "outside business income -donation benefits" subjects.
(2) Enterprise pays income tax: If the donation income is not large, the income tax fee is not heavy, directly debit the "income tax fee" subject, and the "taxable taxable tax -should be paid for income tax" suject.
If the donation income amount is large and the income tax fee is heavy, the income tax fee of the income tax of the donation asset shall debit the "income tax expenses" subject, and the deferred income tax loan "deferred income tax is based on the calculated deferred income tax debt. Liabilities "subjects shall be paid" taxable taxes -income tax "subjects shall be paid in the current period of income tax.
4. In the use and disposal of non -monetary assets received by accounting and tax treatment enterprises during the use and disposal of assets, their accounting and tax treatment methods shall Consistent with the processing method. In terms of accounting processing, enterprises shall take the depreciation of fixed assets receiving donations in accordance with the determined entry price, expected years and expected net residual value, and calculate depreciation in accordance with the determined depreciation method. The intangible assets that receive donations shall be amortized in installments within the expected period of use from the expected period from the month. In terms of taxation, enterprises can transfer sales costs, investment costs and depreciation and intangible asset stalls in accordance with the tax law, etc.
5. Precautions
(1) The value of receiving donation assets in the "external income" and the tax law will be consistent with the treatment of the donation assets. Therefore, in general, companies do not need to pay taxes on receiving donation assets. However, it must be noted that if the enterprise has different values determined by the new accounting standards and the tax law on the value of non -monetary assets that accept donations, it is necessary to make tax adjustments in accordance with the tax law.
(2) The value of the non -monetary assets received by the enterprise receiving donated assets refers to the value of the taxable income of taxable income according to the proof of assets. And the value -added tax input tax paid by the donation enterprise, but it must be noted that the relevant taxes paid or payable by the donor enterprise that should be included in the cost of the receive assets should not be included.
(3) Donation of non -monetary assets received due to enterprises to make up for a large amount after losing losses. After review by the competent taxation department Increased income tax is paid for income tax. Due to the cancellation of the administrative approval of the matter, enterprises can declare to the competent tax authorities when they accept the income of more than 50 % of the current taxable income of non -monetary asset donations. The income tax is paid in the period within the period within the period of time.
gold jewelry mountings wholesale Hello! According to your description, it must be included in off -business income. I do n’t know why you say capital reserve. It must be wrong. The debit is the assets you received. At the same time, the gift should be regarded as sales, don't forget to issue a special VAT invoice to the other company ~
Is to help you@
xuping jewelry wholesale philippines New corporate accounting standards will be included in the "off-business income"
The credit income of loan
Boring of fixed assets, raw materials, etc. Edible value-added tax-input tax (if there is a special VAT invoice)