四肖三期内3必出一期中精准四肖QISHI,ZAIRICHANGGONGZUOZHONG,HENDUOZHICHUDOUSHIBUXUYAOQUDEFAPIAOJIUKEYISHUIQIANKOUCHUDE,XIAOHUIGEIGEWEIJUJIGEJIANDANSHIYONGDELIZI,DAJIAJIUQINGCHULE!

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1、一老板讓人事買了200元水果,會計該怎么入賬?需要發票嗎?

四肖三期内3必出一期中精准四肖GONGSICONGLUBIANXIAOTANFANGERENSHOULIMAILE200YUANSHUIGUO,BIXUQUDEFAPIAOCAIKEYISHUIQIANKOUCHUMA?RUOSHIBUXUYAOFAPIAO,HUIJISHANGRUHERUZHANG?

JIEDA:GONGSICONGGERENSHOULIMAIDE200YUANSHUIGUO,YOUYUZAI500YUANYIXIA,YINCIJIKEYIGERENQUSHUIJUDATINGDAIKAIFAPIAOLAIRUZHANGBINGYIFASHUIQIANKOUCHU,YEKEYIPINGTANFANCHUJUDESHOUKUANPINGZHENGRUZHANGYIFAKOUCHU。

ZHUYI:SHOUKUANPINGZHENGYINGZAIMINGSHOUKUANDANWEIMINGCHENG、GERENXINGMINGJISHENFENZHENGHAO、ZHICHUXIANGMU、SHOUKUANJINEDENGXIANGGUANXINXI。

HUIJICHULI:

JIE:YINGFUZHIGONGXINCHOU-FULIFEI200YUAN

DAI:KUCUNXIANJIN200YUAN

二、再看看這張白條支出!類似這樣的白條都可以稅前扣除!

ZHICHUXIANGMU:XIULIDIANNAODEFEIYONG

ZHICHUJINE:200YUAN

ZHICHUDUIXIANG:WANGSHIFUGEREN

QUDEDANJU:SHOUJU(SHOUKUANPINGZHENGZAIMINGSHOUKUANDANWEIMINGCHENG、GERENXINGMINGJISHENFENZHENGHAO、ZHICHUXIANGMU、SHOUKUANJINEDENGXIANGGUANXINXI)

HUIJICHULI:

四肖三期内3必出一期中精准四肖JIE:GUANLIFEIYONG-XIULIFEI200YUAN

DAI:KUCUNXIANJIN200YUAN

四肖三期内3必出一期中精准四肖ZONGJIE:ZHEZHANGBAITIAOLIEZHIDEFEIYONGKEYISHUIQIANKOUCHU。ZHIFUCONGSHIXIAOELINGXINGJINGYINGYEWUDEGERENZHICHUBUDAO500YUANDEKEYIBUXUYAOFAPIAO。

三、再強調下!這7項支出不需發票就可以稅前扣除!

1、支付個人500元以下零星支出

四肖三期内3必出一期中精准四肖XIANGSHANGSHUXIUSUOFEIYONG、SHUIGUOTANMAISHUIGUO、XIULIDIANNAOZHESANGEANLI,QISHIZHIXUYAOQUDEYIZHANGGERENKAIJUDESHOUKUANPINGZHENGJIUKEYI。YEJIUSHIZHIXUSHOUJUWANQUANKEYIRUZHANGBINGSHUIQIANKOUCHU。

TIXING:ZHIFUCONGSHIXIAOELINGXINGJINGYINGYEWUDEGERENZHICHUBUDAO500YUANDEBUXUYAOFAPIAO。

FUJIAN:ZHIXUSHOUJU,DANSHIXUYAOZHUMINGSHOUKUANDANWEIMINGCHENG、GERENXINGMINGJISHENFENZHENGHAO、ZHICHUXIANGMU、SHOUKUANJINEDENGXIANGGUANXINXI,JIUKEYIZUOWEISHUIQIANKOUCHUDEYUANSHIYIJU。

2、工資薪金支出

四肖三期内3必出一期中精准四肖TIXING:QIYEPINGSHIZHIFUZHIGONGDEGONGZIBUXUYAOFAPIAO。

FUJIAN:WANCHENGGESHUISHENBAODEGONGZIBIAO、GONGZIFENPEIFANGAN、KAOQINJILU、FUKUANZHENGMINGDENGZHENGSHIHELIXINGDEGONGZIZHICHUPINGZHENGKEYIZUOWEISHUIQIANKOUCHUDEYUANSHIYIJU。

3、現金性福利支出

HAODUOQIYEFENGNIANGUOJIEXIANGZHIGONGFAFANGGUOJIEFEI、FULIFEI、ZHIGONGSHENGHUOKUNNANBUZHUDENG,YEBUXUYAOQUDEYUANGONGKAIJUDEFAPIAO。

TIXING:QIYEGUOJIEFAFANGZHIGONGDEXIANJINXINGFULIBUXUYAOFAPIAO。

4、支付差旅津貼

TIXING:ZHIFUYINGONGCHUCHARENYUANDECHALVBUZHUBUXUYAOFAPIAO。

FUJIAN:CHALVFEIBAOXIAODAN,QIYEFASHENGDEYUQIJINGYINGHUODONGYOUGUANDEHELIDECHALVFEIPINGZHENSHI、HEFADEPINGJUZHUNYUSHUIQIANKOUCHU,CHALVFEIZHENSHIXINGDEZHENGMINGCAILIAOYINGBAOKUO:CHUCHARENYUANXINGMING、DIDIAN、SHIJIAN、RENWU、ZHIFUPINGZHENGDENG。

QIYECHALVFEIBUZHUBIAOZHUNKEYIANZHAOCAIZHENGBUMENZHIDINGDEBIAOZHUNZHIXINGHUOJINGQIYEDONGSHIHUIJUEYIZIDINGBIAOZHUN。

5、支付員工誤餐補助

四肖三期内3必出一期中精准四肖TIXING:ZHIFUYUANGONGYINGONGZAICHENGQUJIAOQUGONGZUOBUNENGZAIGONGZUODANWEIHUOFANHUIJIUCAN,QUESHIXUYAOZAIWAIJIUCANDE,GENJUSHIJIWUCANDUNSHU,ANGUIDINGDEBIAOZHUNLINGQUDEWUCANFEIBUXUYAOFAPIAO。

FUJIAN:WUCANBUZHUFAFANGMINGXIBIAO、FUKUANZHENGMING、XIANGYINGDEQIANLINGDANDENGZUOWEISHUIQIANKOUCHUDEHEFAYOUXIAOPINGZHENG。

6、支付的未履行合同的違約金支出

四肖三期内3必出一期中精准四肖TIXING:HAODUOQIYEJINGCHANGYUDAOYOUYUGEZHONGYUANYINDAOZHIHETONGWEILVXING,XUYAOZHIFUDUIFANGWEIYUEJIN,ZHEXIANGZHICHUBUSHUYUZENGZHISHUIYINGSHUIXINGWEI,BUXUYAOQUDEFAPIAO。

四肖三期内3必出一期中精准四肖ZHUYI:PINGSHUANGFANGQIANDINGDETIGONGYINGSHUIHUOWUHUOYINGSHUILAOWUDEXIEYI、SHUANGFANGQIANDINGDEPEICHANGXIEYI、SHOUKUANFANGKAIJUDESHOUJUHUOZHEYOUDEXUYAOFAYUANPANJUESHUHUODIAOJIESHU、ZHONGCAIJIGOUDECAIDINGSHUDENGJIUKEYISHUIQIANKOUCHU。

7、最新政策,企業繳納的相關責任險也可以在企業所得稅前扣除

四、相關政策

四肖三期内3必出一期中精准四肖1、GENJU6YUE6RIGUOJIASHUIWUZONGJUFABULEGUANYUFABU《QIYESUODESHUISHUIQIANKOUCHUPINGZHENGGUANLIBANFA》(YIXIAJIANCHENG《BANFA》)DE2018NIANDI28HAOGONGGAOZHONGGUIDING:

DIJIUTIAOQIYEZAIJINGNEIFASHENGDEZHICHUXIANGMUSHUYUZENGZHISHUIYINGSHUIXIANGMU(YIXIAJIANCHENG“YINGSHUIXIANGMU”)DE,DUIFANGWEIYIBANLISHUIWUDENGJIDEZENGZHISHUINASHUIREN,QIZHICHUYIFAPIAO(BAOKUOANZHAOGUIDINGYOUSHUIWUJIGUANDAIKAIDEFAPIAO)ZUOWEISHUIQIANKOUCHUPINGZHENG;DUIFANGWEIYIFAWUXUBANLISHUIWUDENGJIDEDANWEIHUOZHECONGSHIXIAOELINGXINGJINGYINGYEWUDEGEREN,QIZHICHUYISHUIWUJIGUANDAIKAIDEFAPIAOHUOZHESHOUKUANPINGZHENGJINEIBUPINGZHENGZUOWEISHUIQIANKOUCHUPINGZHENG,SHOUKUANPINGZHENGYINGZAIMINGSHOUKUANDANWEIMINGCHENG、GERENXINGMINGJISHENFENZHENGHAO、ZHICHUXIANGMU、SHOUKUANJINEDENGXIANGGUANXINXI。

XIAOELINGXINGJINGYINGYEWUDEPANDUANBIAOZHUNSHIGERENCONGSHIYINGSHUIXIANGMUJINGYINGYEWUDEXIAOSHOUEBUCHAOGUOZENGZHISHUIXIANGGUANZHENGCEGUIDINGDEQIZHENGDIAN。

四肖三期内3必出一期中精准四肖2、《ZENGZHISHUIZANXINGTIAOLI》DISHIQITIAONASHUIRENXIAOSHOUEWEIDADAOGUOWUYUANCAIZHENG、SHUIWUZHUGUANBUMENGUIDINGDEZENGZHISHUIQIZHENGDIANDE,MIANZHENGZENGZHISHUI;DADAOQIZHENGDIANDE,YIZHAOBENTIAOLIGUIDINGQUANEJISUANJIAONAZENGZHISHUI。

四肖三期内3必出一期中精准四肖3、《ZENGZHISHUIZANXINGTIAOLISHISHIXIZE》DISANSHIQITIAOGUIDING,ZENGZHISHUIQIZHENGDIANDESHIYONGFANWEIXIANYUGEREN。

增值稅起征點的幅度規定如下:

(YI)XIAOSHOUHUOWUDE,WEIYUEXIAOSHOUE2000-5000YUAN;

四肖三期内3必出一期中精准四肖(ER)XIAOSHOUYINGSHUILAOWUDE,WEIYUEXIAOSHOUE1500-3000YUAN;

(SAN)ANCINASHUIDE,WEIMEICI(RI)XIAOSHOUE150-200YUAN。

四肖三期内3必出一期中精准四肖4、《CAIZHENGBUGUOJIASHUIWUZONGJUGUANYUQUANMIANTUIKAIYINGYESHUIGAIZHENGZENGZHISHUISHIDIANDETONGZHI》(CAISHUI〔2016〕36HAO)WENJIANFUJIANYI《YINGYESHUIGAIZHENGZENGZHISHUISHIDIANSHISHIBANFA》DIWUSHITIAOGUIDING,ZENGZHISHUIQIZHENGDIANFUDURUXIA:

(YI)ANQINASHUIDE,WEIYUEXIAOSHOUE5000-20000YUAN(HANBENSHU)。

(ER)ANCINASHUIDE,WEIMEICI(RI)XIAOSHOUE300-500YUAN(HANBENSHU)。

5、GENJU《ZHONGHUARENMINGONGHEGUOQIYESUODESHUIFA》HE《ZHONGHUARENMINGONGHEGUOQIYESUODESHUIFASHISHITIAOLI》YOUGUANGUIDING,XIANJIUGUZHUZERENXIAN、GONGZHONGZERENXIANDENGZERENBAOXIANYOUGUANSHUIWUCHULIWENTIGONGGAORUXIA:QIYECANJIAGUZHUZERENXIAN、GONGZHONGZERENXIANDENGZERENBAOXIAN,ANZHAOGUIDINGJIAONADEBAOXIANFEI,ZHUNYUZAIQIYESUODESHUISHUIQIANKOUCHU。BENGONGGAOSHIYONGYU2018NIANDUJIYIHOUNIANDUQIYESUODESHUIHUISUANQINGJIAO。

通過上面的案例和政策依據我們可以發現,其實,在日常工作中,好多支出是不需要取得發票就可以稅前扣除的。你學會了嗎?
本文轉自國家稅務總局、會計說