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每到年尾岁首,很多单位都会举办年会辞旧迎新,而组织年会一般会发生场地租赁费、餐费、抽奖奖品费、演出费、礼品费等,这些费用应如何进行税务处理,实践中尚存争议。笔者从费用类别、主要税种等方面展开分析,并试提出税务处理建议。一、对年会上发生费用的涉税分析及处理建议1.从增值税角度分析。(1)对销项税额的分析。《中华人民共和国增值税暂行条例实施细则》第四条规定:单位或者个体工商户将自产、委托加工或者购进的货物无偿赠送其他
Every year at the end of the year, many units will hold the annual meeting to greet the new year, and the organization of the annual meeting will generally occur venue rental fees, meals, lottery prizes, performance fees, gift fees, how these costs should be tax treatment, There are still controversies in practice. The author analyzes the types of costs, the main taxes and other aspects, and try to put forward tax treatment proposals. First, the annual meeting of the costs involved in tax-related analysis and processing suggestions 1. From the perspective of value-added tax. (1) Analysis of output tax. Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Value-added Tax stipulates that units or individual industrial and commercial households shall give away goods produced, entrusted to be processed or purchased at no expense