During the epidemic period, the accounting problems of medical materials and the summary of financial tax declaration an

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MSmith
Berichten: 8
Lid geworden op: 25 okt 2022, 06:44

During the epidemic period, the accounting problems of medical materials and the summary of financial tax declaration an

Bericht door MSmith » 25 okt 2022, 06:45

Original title: During the epidemic period, the accounting problems of medical materials and the summary of financial tax declaration and payment work, accounting learning 1. On the accounting of medical materials in finance and taxation Medical supplies such as masks and shoe covers purchased by the company are included in the labor protection fee, and the input tax can be deducted before tax on the basis of invoices. If it is a monetary subsidy issued by the company to an individual, the medical supplies purchased by the employee shall be included in the salary or welfare expenses. Case 1 The company urgently and uniformly purchased N95 mask to prevent new coronavirus, and issued special VAT invoices that employees must wear at work, with an amount 10000 RMB and a VAT amount of RMB 1300. Debit: administrative expenses-labor protection fee 10000 yuan tax payable-VAT payable-input tax 1300 yuan Credit: 11300 RMB in bank deposit Case II Due to the recent epidemic events, the company's internal regulations give each employee a 200 yuan mask subsidy, requiring employees to buy their own masks to wear at work. Debit: Payroll payable-welfare 11300 yuan Credit: Bank deposit 11300 yuan Policy reference Reference 1: Article 48 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that reasonable labor protection expenditures incurred by enterprises are allowed to be deducted. Reference 2: According to Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China (Decree No.512 of the State Council of the People's Republic of China): "The part of employee welfare expenses incurred by an enterprise that does not exceed 14% of the total wages and salaries is allowed to be deducted." Reference 3: According to the Announcement of the State Administration of Taxation on the Pre-tax Deduction of Enterprise Wages and Salaries and Employee Welfare Expenses (Announcement No.34 of 2015 of the State Administration of Taxation): 1. The issue of pre-tax deduction of enterprise welfare subsidy expenditure is included in the wage and salary system of enterprise employees and the fixed welfare subsidy issued together with wages and salaries, which conforms to the provisions of Article 1 of the Notice of the State Administration of Taxation on the Deduction of Enterprise Wages and Salaries and Employee Welfare Expenses (State Tax Letter No.3, 2009). Deducted before tax according to regulations. Expand the full text Reference 4: According to the Notice of the State Administration of Taxation on the Deduction of Enterprise Wages and Salaries and Employee Welfare Expenses (Guo Shui Han [2009] No.3): On the Issue of Deducting Welfare Expenses for Employees The welfare expenses for employees of enterprises as stipulated in Article 40 of the "Implementation Regulations" shall include the following contents: (1) The equipment, facilities, and personnel expenses incurred by the internal welfare departments of enterprises that have not yet implemented the separation of social functions. Including the equipment, facilities and maintenance costs of collective welfare departments such as staff canteens, staff bathrooms,KN95 Face Mask, barbershops, clinics, nurseries and sanatoriums, as well as the wages and salaries, social insurance premiums, housing accumulation funds and service fees of the staff of welfare departments. (2) Various subsidies and non-monetary benefits granted to employees for health care,Full Body Disposable Coverall, living, housing, transportation, etc. It includes the medical expenses paid by enterprises to employees on business, the medical expenses of employees in enterprises that have not implemented medical co-ordination, the medical subsidies for employees to support their immediate relatives, the heating subsidies, the heatstroke prevention and cooling subsidies for employees, the subsidies for workers'difficulties, relief funds, canteen funds for employees, Medical Disposable Coverall ,Against Bacteria Breathable KN95 Face Mask, and transportation subsidies for workers. (3) Other employee welfare expenses incurred in accordance with other provisions, including funeral allowances, pensions, resettlement expenses, travel expenses for visiting relatives, etc. Reference 5: Notice on Regulating the Base of Social Insurance Payment No.60 [2006] of the Labor and Social Insurance Center: Various Expenditures for Labor Protection. Including labor protection articles such as work clothes and gloves, antidotes and cool drinks, as well as health food benefits paid by labor protection fees for five types of work, including exposure to toxic substances, silica dust operations, radiation operations, diving, caisson operations and high-temperature operations, in accordance with the scope stipulated by the State Council and the Ministry of Labor on July 19, 1963. Reference 6: Circular of the State Administration of Taxation on Printing and Distributing the Measures for Pre-tax Deduction of Corporate Income Tax (Guo Shui Fa [2000] No.084): Article 15 The reasonable labor protection expenditures actually incurred by taxpayers may be deducted.
Article 54 Labor protection expenditure refers to the expenditure incurred in equipping or providing employees with work clothes, gloves, safety protection articles, heatstroke prevention and cooling articles, etc. II. Tax declaration and payment during the epidemic period 1. The tax declaration shall be postponed to February 24, and Hubei and other areas with serious epidemic situation shall be postponed to March 6 (subject to the local public notice). The specific time shall be determined by the provincial tax Bureau and reported to the State Administration of Taxation for filing. Taxpayers and withholding agents who are affected by the epidemic situation and still have difficulties in handling the extension of the tax declaration period in February 2020 may apply for further extension according to law. At the same time, local tax authorities should take corresponding measures in advance to ensure that taxpayers'tax control equipment can be used normally and VAT invoices can be received and issued normally after the extension of the tax declaration period. 2. During the extraordinary period of the epidemic, tax-related matters should be handled online as far as possible, and special matters must be handled on the spot by appointment. Actively expand the "non-contact" tax payment service. In accordance with the principle of "doing it online as much as possible", local tax authorities should sort out online tax payment matters in an all-round way, prompt taxpayers and payers to handle channels and related processes, actively guide them to handle tax business through electronic tax bureaus, mobile apps, self-service tax terminals and other channels, and strive to achieve more than 95% of enterprise taxpayers and payers online declaration. 1) For VAT invoices (including special VAT invoices and ordinary VAT invoices) with a large amount of processing, you can click "Invoice Use" in the "I want to do tax" module of the electronic tax Bureau to apply for issuing and collecting, complete online tax payment or submit an application for collecting. Choose to mail the invoice to your home or choose to print (collect) the invoice on the self-service tax equipment for nearly 24 hours. 2) Business related to individual income tax involving a wide range of areas can be handled directly by logging in the electronic tax Bureau of natural persons or the mobile APP of individual income tax. 3) Local social security also provides "no meeting" services as much as possible to reduce the flow of on-site personnel in the handling hall and reduce the risk of cross infection from the source. Due to the impact of the epidemic, the employer shall handle the business of employee insurance registration and payment within the time limit, and the agency shall accept it in time. For flexible employees and urban and rural residents, the time limit for one-time payment or regular payment of social insurance premiums in 2020 should be relaxed, and those who fail to pay the insurance premiums in time should be allowed to make up the payment after the end of the epidemic and be marked in the system. Overdue payment does not affect the personal rights and interests records of the insured personnel,Medical Disposable Coverall, and the supplementary procedures should be completed within three months after the epidemic situation is lifted. The content originates from Xiucai.com, and the copyright belongs to the original author. If there is any infringement, please contact to delete it. This article is edited and published by Xiucai.com. Return to Sohu to see more Responsible Editor:. zjyuan-group.com


whird
Berichten: 751595
Lid geworden op: 08 nov 2021, 06:44

Re: During the epidemic period, the accounting problems of medical materials and the summary of financial tax declaratio

Bericht door whird » 07 jun 2023, 01:39

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whird
Berichten: 751595
Lid geworden op: 08 nov 2021, 06:44

Re: During the epidemic period, the accounting problems of medical materials and the summary of financial tax declaratio

Bericht door whird » 20 mar 2024, 19:13


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