GUANYUQIYESUODESHUISHUIQIANKOUCHUDEXIANGGUANSHIYI,YOUHENDUOHUIJI(BAOKUOLAOKUAIJI)DOUBINGBUSHIHENQINGCHU,GUANYUZHEFANGMIAN,XIAOBIANTEYIZHENGLILEQIYESUODESHUISHUIQIANKOUCHU10GEZUICHANGJIANDEWENTI,XIWANGDUIDAJIAYOUSUOBANGZHU。

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1、企業辦理的雇主責任險可以稅前扣除嗎?

DA:GENJU《GUOJIASHUIWUZONGJUGUANYUZERENBAOXIANFEIQIYESUODESHUISHUIQIANKOUCHUYOUGUANWENTIDEGONGGAO》(2018NIANDI52HAO)GUIDING,QIYECANJIAGUZHUZERENXIAN、GONGZHONGZERENXIANDENGZERENBAOXIAN,ANZHAOGUIDINGJIAONADEBAOXIANFEI,ZHUNYUZAIQIYESUODESHUISHUIQIANKOUCHU。

2、企業職工出差乘飛機購買的人身意外保險費可以稅前扣除嗎?

DA:GENJU《GUOJIASHUIWUZONGJUGUANYUQIYESUODESHUIYOUGUANWENTIDEGONGGAO》(2016NIANDI80HAO)GUIDING,QIYEZHIGONGYINGONGCHUCHACHENGZUOJIAOTONGGONGJUFASHENGDERENSHENYIWAIBAOXIANFEIZHICHU,ZHUNYUQIYEZAIJISUANYINGNASHUISUODEESHIKOUCHU。

3、行政罰款不得在企業所得稅前扣除,那么銀行罰息可否在企業所得稅前扣除?

DA:《QIYESUODESHUIFA》DISHITIAODISIXIANGGUIDINGDE“FAJIN、FAKUANHEBEIMEISHOUCAIWUDESUNSHI”SHUYUXINGZHENGCHUFAFANCHOU,BUDEZAIQIYESUODESHUIQIANKOUCHU。YINXINGFAXISHUYUNASHUIRENANZHAOJINGJIHETONGGUIDINGZHIFUDEWEIYUEJIN,BUSHUYUXINGZHENGFAKUAN,YINCIKEYIZAIQIYESUODESHUIQIANKOUCHU。

4、企業為員工交納本應由員工個人承擔的社會保險費用,可否稅前扣除?

DA:GENJU《QIYESUODESHUIFA》DIBATIAOGUIDING,QIYESHIJIFASHENGDEYUQUDESHOURUYOUGUANDE、HELIDEZHICHU,BAOKUOCHENGBEN、FEIYONG、SHUIJIN、SUNSHIHEQITAZHICHU,ZHUNYUZAIJISUANYINGNASHUISUODEESHIKOUCHU。YINCI,YINGGAIYOUYUANGONGGERENCHENGDANDESHEHUIBAOXIANFEIYONGSHUYUGERENZHICHUXINGWEI,BUDEZAISHUIQIANKOUCHU。

5、企業只為少數職工支付補充養老保險費、補充醫療保險費,在計算應納稅所得額時是否準予扣除?

DA:GENJU《CAIZHENGBU、GUOJIASHUIWUZONGJUGUANYUBUCHONGYANGLAOBAOXIANFEIBUCHONGYILIAOBAOXIANFEIYOUGUANQIYESUODESHUIZHENGCEWENTIDETONGZHI》(CAISHUI[2009]27HAO)GUIDING:QIYEGENJUGUOJIAYOUGUANZHENGCEGUIDING,WEIZAIBENQIYERENZHIHUOSHOUGUDEQUANTIYUANGONGZHIFUDEBUCHONGYANGLAOBAOXIAN、BUCHONGYILIAOBAOXIANFEI,FENBIEZAIBUCHAOGUOZHIGONGGONGZIZONGE5%BIAOZHUNNEIDEBUFEN,ZAIJISUANYINGNASHUISUODEESHIZHUNYUKOUCHU,CHAOGUODEBUFENBUYUKOUCHU。

四肖三期内3必出一期中精准四肖QIYEJINWEISHAOSHUZHIGONGZHIFUDEBUCHONGYANGLAOBAOXIANHEBUCHONGYILIAOBAOXIANBUDEZAISHUIQIANKOUCHU。

6、請問職工教育經費允許稅前扣除的比例是多少?

四肖三期内3必出一期中精准四肖DA:CONG2018NIAN1YUE1RIQI,QIYEFASHENGDEZHIGONGJIAOYUJINGFEIZHICHU,BUCHAOGUOGONGZIXINJINZONGE8%DEBUFEN,ZHUNYUZAIJISUANQIYESUODESHUIYINGNASHUISUODEESHIKOUCHU;CHAOGUOBUFEN,ZHUNYUZAIYIHOUNASHUINIANDUJIEZHUANKOUCHU。

7、企業發生的差旅費支出如何稅前扣除?

四肖三期内3必出一期中精准四肖DA:QIYEFASHENGDEYUQIJINGYINGHUODONGXIANGGUANDE、FUHEBENQIYENEIBUGUANLIZHIDU、ZHENSHIHELIDECHALVFEIZHICHUYUNXUZAISHUIQIANKOUCHU。GENJU《QIYESUODESHUISHUIQIANKOUCHUPINGZHENGGUANLIBANFA》(GUOJIASHUIWUZONGJU2018NIANDI28HAOGONGGAO)DEYAOQIU,QIYEYINGLIUCUNZHENGMINGCHALVFEIZHICHUZHENSHIXINGDEYOUXIAOPINGZHENGHEXIANGGUANZHENGMINGCAILIAO,RUCHUCHARENYUANXINGMING、DIDIAN、SHIJIAN、GONGZUORENWU、NEIBUSHENPIDAN、CHECHUANPIAO、ZHIFUPINGZHENGDENG。

8、企業的公益性捐贈如何稅前扣除?

四肖三期内3必出一期中精准四肖DA:GENJU《CAIZHENGBUGUOJIASHUIWUZONGJUGUANYUGONGYIXINGJUANZENGZHICHUQIYESUODESHUISHUIQIANJIEZHUANKOUCHUYOUGUANZHENGCEDETONGZHI》(CAISHUI〔2018〕15HAO)DEGUIDING,QIYETONGGUOGONGYIXINGSHEHUIZUZHIHUOZHEXIANJI(HANXIANJI)YISHANGRENMINZHENGFUJIQIZUCHENGBUMENHEZHISHUJIGOU,YONGYUCISHANHUODONG、GONGYISHIYEDEJUANZENGZHICHU,ZAINIANDULIRUNZONGE12%YINEIDEBUFEN,ZHUNYUZAIJISUANYINGNASHUISUODEESHIKOUCHU;CHAOGUONIANDULIRUNZONGE12%DEBUFEN,ZHUNYUJIEZHUANYIHOUSANNIANNEIZAIJISUANYINGNASHUISUODEESHIKOUCHU。

9、我公司接受勞務派遣用工發生的用工支出,一部分支付給勞務派遣公司,另一部分直接支付給員工,請問如何稅前扣除?

DA:GENJU《GUOJIASHUIWUZONGJUGUANYUQIYEGONGZIXINJINHEZHIGONGFULIFEIDENGZHICHUSHUIQIANKOUCHUWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2015NIANDI34HAO)DEGUIDING,QIYEJIESHOUWAIBULAOWUPAIQIANYONGGONGSUOSHIJIFASHENGDEFEIYONG,YINGFENLIANGZHONGQINGKUANGANGUIDINGZAISHUIQIANKOUCHU:YISHIANZHAOXIEYI(HETONG)YUEDINGZHIJIEZHIFUGEILAOWUPAIQIANGONGSIDEFEIYONG,YINGZUOWEILAOWUFEIZHICHU;ERSHIZHIJIEZHIFUGEIYUANGONGGERENDEFEIYONG,YINGZUOWEIGONGZIXINJINZHICHUHEZHIGONGFULIFEIZHICHU。QIZHONGSHUYUGONGZIXINJINZHICHUDEFEIYONG,ZHUNYUJIRUQIYEGONGZIXINJINZONGEDEJISHU,ZUOWEIJISUANQITAGEXIANGXIANGGUANFEIYONGKOUCHUDEYIJU。

10、我公司的貸款利息支出,能否憑銀行出具的利息單在稅前扣除?

DA:GENJU《QIYESUODESHUISHUIQIANKOUCHUPINGZHENGGUANLIBANFA》GUIDING,QIYEZAIJINGNEIFASHENGDEZHICHUXIANGMUSHUYUZENGZHISHUIYINGSHUIXIANGMU,QIEDUIFANGWEIYIBANLISHUIWUDENGJIDEZENGZHISHUINASHUIRENDE,QIZHICHUYIFAPIAO(BAOKUOANZHAOGUIDINGYOUSHUIWUJIGUANDAIKAIDEFAPIAO)ZUOWEISHUIQIANKOUCHUPINGZHENG。YINXINGDEDAIKUANYEWUSHUYUZENGZHISHUIDEYINGSHUIFANWEI,YINCI,QIYEDELIXIZHICHUYINGDANGPINGYINXINGKAIJUDEFAPIAODENGYUYISHUIQIANKOUCHU。

BENWENLAIYUAN:JIANGSUSHUIWU、XIAOCHENSHUIWU。