The company did not promptly confirm the heating grid income tax 20 thousand-plustek

By , May 3, 2018 1:20 am

The heating company did not timely confirmation income tax 20 thousand grid heating enterprises and people’s livelihood, the tax should also be cause for concern. Tax authorities found that in the process of heating enterprises in the process of operation, due to its heating income is its main business, often can confirm revenue in a timely manner. But in the new district to provide grid services, often heating has been achieved, not timely to charge fees and income situation. Recently, the inspectors IRS third Inspection Bureau in the inspection found the existence problem of a heating company, paid 20 thousand yuan. Other payment balance is larger, Dalian heating Co., Ltd. is a other limited liability company, mainly for the company near the real estate and public buildings to provide heating services. The inspectors found in the inspection process of the tax, the enterprises at the end of 2014, the presence of large amounts of other payable ledger, subsidiary for a real estate company limited. Explain the accounting personnel for the new district and the project cost, not fully completed so not transferred income, and produce the relevant "in the construction of grid project" books. Dig deep fine tax inspectors did not check the final construction, put forward relevant engineering contract. It is stipulated in the contract that the heating enterprise should realize heating during the heating period in 2014, and at the same time specify the name of the district. Audit personnel and heating fee income account for comparison, found that the district has begun to pay heating costs in 2014. In fact, the financial staff admitted that due to the liquidation period of grid project subcontracting invoices, so not timely transfer income. The tax authorities have paid back 20 thousand yuan of enterprise income tax in accordance with the provisions of the tax law. Relevant tax law sixth article of the enterprise income tax law of the People’s Republic of China: income derived from various sources in the form of currency and non currency, which is the total amount of income. Including: (two) provide labor income; – "People’s Republic of China enterprise income tax law" Regulations for the implementation of article ninth: enterprise computation of taxable income, on the accrual basis, which belongs to the revenue and expenses of the current period, regardless of whether the money receipts are recognized as income or expenses; do not belong to the revenue and expenses of the current period. Even if the money has been in the current payment, not as revenue and expenses of the current period. Except as otherwise stipulated in the regulations and the competent department of Finance and taxation of the state council. Peninsula morning news network reporter Xiao, Haili

供暖公司未及时确认并网收入 补税2万   供暖企业与民生息息相关,其税收问题同样应该引起关注。税务机关在进行税务稽查时发现,供暖企业在经营过程中,由于其供暖收入属于其主营业务,往往能及时确认收入。但在对新小区提供并网服务时,常出现供暖已实现,未及时对收取的并网费确认收入的情况。近日,市国税局第三稽查局稽查人员在检查时发现某供暖公司存在该类问题,补税2万元。   其他应付款余额较大   大连某供暖有限公司是一家其他有限责任公司,主要为公司附近楼盘及公建提供供暖服务。稽查人员在对其进行纳税检查过程中发现,该企业2014年末存在大额其他应付款挂账,明细为某房地产有限公司。会计人员解释其为新建小区的并网费,项目未完全完工所以未结转收入,同时出示了相应的“在建工程―并网工程”账簿。   深挖掘细核对终补税   稽查人员并未就此释疑,提出查阅相关工程合同。   合同约定该供暖企业应在2014年供暖期实现供暖,同时注明了小区名称。稽查人员与供暖费收入账进行比对,发现该小区已于2014年开始缴纳供暖费。   面对事实,财务人员承认由于汇算清缴期内部分并网工程分包发票未到,所以未及时结转收入。税务机关按照税法规定,补缴了该企业企业所得税2万元。   相关税法   ●《中华人民共和国企业所得税法》第六条:企业以货币形式和非货币形式从各种来源取得的收入,为收入总额。包括:(二)提供劳务收入;   ● 《中华人民共和国企业所得税法实施条例》第九条:企业应纳税所得额的计算,以权责发生制为原则,属于当期的收入和费用,不论款项是否收付,均作为当期的收入和费用;不属于当期的收入和费用,即使款项已经在当期收付,均不作为当期的收入和费用。本条例和国务院财政、税务主管部门另有规定的除外。   半岛晨报、海力网 记者肖��相关的主题文章:

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