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2019汇算清缴有变化!这12项费用扣除比例你要知道!

来源: 时间:2019-06-15 12:03:36 次数:

2019汇算清缴有变化!这12项费用扣除比例你要知道!

QIYESUODESHUISHIXINGFADINGKOUCHU,QIYEXUYAOCHONGFENLEJIEQIYESUODESHUIHUISUANQINGJIAODEKOUCHUBIAOZHUN,JINTIANWOMENJIULAILAIKANKAN12XIANGFEIYONGKOUCHUDEBILI:

1、合理的工资薪金支出

KOUCHUBILI:100%

澳门老虎机 YEJIUSHI:QIYEFASHENGDEHELIDEGONGZIXINJINZHICHU,ZHUNYUKOUCHU。

2、职工福利费支出

澳门老虎机 KOUCHUBILI:14%

YEJIUSHIQIYEFASHENGZHIGONGFULIFEIBUCHAOGUOGONGZIXINJINZONGE14%DEBUFEN,ZHUNYUKOUCHU。

3、职工教育经费支出

澳门老虎机 KOUCHUBILI:8%

澳门老虎机 YEJIUSHIQIYEFASHENGDEZHIGONGJIAOYUJINGFEIZHICHU,BUCHAOGUOGONGZIXINJINZONGE8%DEBUFEN,ZHUNYUZAIJISUANQIYESUODESHUIYINGNASHUISUODEESHIKOUCHU;CHAOGUOBUFEN,ZHUNYUZAIYIHOUNASHUINIANDUJIEZHUANKOUCHU。

4、工会经费支出

澳门老虎机 KOUCHUBILI:2%

YEJIUSHIQIYEBOJIAODEGONGHUIJINGFEI,BUCHAOGUOGONGZIXINJINZONGE2%DEBUFEN,ZHUNYUKOUCHU。

5、研发费用支出

澳门老虎机 JIAJIKOUCHUBILI:75%

澳门老虎机 YEJIUSHIQIYEKAIZHANYANFAHUODONGZHONGSHIJIFASHENGDEYANFAFEIYONG,WEIXINGCHENGWUXINGZICHANJIRUDANGQISUNYIDE,ZAIANGUIDINGJUSHIKOUCHUDEJICHUSHANG,ZAI2018NIAN1YUE1RIZHI2020NIAN12YUE31RIQIJIAN,ZAIANZHAOSHIJIFASHENGEDE75%ZAISHUIQIANJIAJIKOUCHU;XINGCHENGWUXINGZICHANDE,ZAISHANGSHUQIJIANANZHAOWUXINGZICHANCHENGBENDE175%ZAISHUIQIANTANXIAO。

6、补充养老保险和补充医疗保险支出

澳门老虎机 KOUCHUBILI:5%

YEJIUSHI:QIYEFASHENGDEBUCHONGYANGLAOBAOXIANHEBUCHONGYILIAOBAOXIANZHICHUFENBIEANZHAOBUCHAOGUOGONGZIXINJINZONGE5%DEBUFEN,ZHUNYUKOUCHU。

7、业务招待费支出

KOUCHUBILI:60%、5‰

YEJIUSHI:QIYEFASHENGDEYEWUZHAODAIFEIZHICHUANZHAOFASHENGEDE60%KOUCHU,DANZUIGAOBUDECHAOGUODANGNIANXIAOSHOU(YINGYE)SHOURUDE5‰。

8、广告费和业务宣传费支出

澳门老虎机 KOUCHUBILI:15%、30%

YEJIUSHI:YIBANQIYEFASHENGDEGUANGGAOFEIHEYEWUXUANCHUANFEIZHICHU(YANCAOQIYEBUDEKOUCHU)BUCHAOGUODANGNIANXIAOSHOU(YINGYE)SHOURU15%DEBUFEN,ZHUNYUKOUCHU;CHAOGUOBUFEN,ZHUNYUZAIYIHOUNASHUINIANDUJIEZHUANKOUCHU;

HUAZHUANGPINZHIZAOHUOXIAOSHOU、YIYAOZHIZAO、YINLIAOZHIZAO(BUHANJIULEIZHIZAO)QIYE:BUCHAOGUODANGNIANXIAOSHOU(YINGYE)SHOURU30%DEBUFEN,ZHUNYUKOUCHU;CHAOGUOBUFEN,ZHUNYUZAIYIHOUNASHUINIANDUJIEZHUANKOUCHU。

9、公益性捐赠支出

KOUCHUBILI:12%

YEJIUSHI:QIYEFASHENGDEGONGYIXINGJUANZENGZHICHUBUCHAOGUONIANDULIRUNZONGE12%DEBUFEN,ZHUNYUKOUCHU;CHAOGUOBUFEN,ZHUNYUJIEZHUANYIHOUSANNIANNEIZAIJISUANYINGNASHUISUODEESHIKOUCHU。

10、手续费和佣金支出

KOUCHUBILI:5%

澳门老虎机 YEJIUSHI:YIBANQIYEFASHENGDESHOUXUFEIHEYONGJINZHICHUBUCHAOGUOYUJUYOUHEFAJINGYINGZIGEZHONGJIEFUWUJIGOUHUOGEREN(BUHANJIAOYISHUANGFANGJIQIGUYUAN、DAILIRENHEDAIBIAORENDENG)SUOQIANDINGFUWUXIEYIHUOHETONGQUERENDESHOURUJINEDE5%DEBUFEN,ZHUNYUKOUCHU。

11、企业责任保险支出

KOUCHUBILI:100%

YEJIUSHIQIYECANJIAGUZHUZERENXIAN、GONGZHONGZERENXIANDENGZERENBAOXIAN,ANZHAOGUIDINGJIAONADEBAOXIANFEI,ZHUNYUZAIQIYESUODESHUISHUIQIANKOUCHU。

12、党组织工作经费支出

澳门老虎机 KOUCHUBILI:1%

澳门老虎机 YEJIUSHIDANGZUZHIGONGZUOJINGFEINARUQIYEGUANLIFEILIEZHI,BUCHAOGUOZHIGONGNIANDUGONGZIXINJINZONGE1%DEBUFEN,KEYIJUSHIZAIQIYESUODESHUIQIANKOUCHU。

新政策的变化提醒

一、设备、器具一次性税前扣除标准提升到500万

澳门老虎机 1QUNIAN5YUE,CAIZHENGBU、SHUIWUZONGJULIANHEFABU《CAIZHENGBUSHUIWUZONGJUGUANYUSHEBEI、QIJUKOUCHUYOUGUANQIYESUODESHUIZHENGCEDETONGZHI》,GUIDINGQIYEZAI2018NIAN1YUE1RIZHI2020NIAN12YUE31RIQIJIANXINGOUJINDESHEBEI、QIJU(CHUFANGWU、JIANZHUWUYIWAIDEGUDINGZICHAN),DANWEIJIAZHIBUCHAOGUO500WANYUANDE,YUNXUYICIXINGJIRUDANGQICHENGBENFEIYONGZAIJISUANYINGNASHUISUODEESHIKOUCHU,BUZAIFENNIANDUJISUANZHEJIU。

二、研发费用加计扣除比例提到75%

澳门老虎机 YANFAFEIYONGJIAJIKOUCHUZHENGCECONG2008NIANKAISHIZHIXING,ZHIJINYIZHIXING10NIANZHIJIU。QUNIAN7YUE,GUOWUYUANZAICIZHAOKAICHANGWUHUIYI,JUEDINGJIANGQIYEYANFAFEIYONGJIAJIKOUCHUBILITIGAODAO75%DEZHENGCEYOUKEJIXINGZHONGXIAOQIYEKUODAZHISUOYOUQIYE。MINGQUEQIYEKAIZHANYANFAHUODONGZHONGSHIJIFASHENGDEYANFAFEIYONG,WEIXINGCHENGWUXINGZICHANJIRUDANGQISUNYIDE,ZAIANGUIDINGJUSHIKOUCHUDEJICHUSHANG,ZAI2018NIAN1YUE1RI~2020NIAN12YUE31RIQIJIAN,ZAIANZHAOSHIJIFASHENGEDE75%ZAISHUIQIANJIAJIKOUCHU;XINGCHENGWUXINGZICHANDE,ZAISHANGSHUQIJIANANZHAOWUXINGZICHANCHENGBENDE175%ZAISHUIQIANTANXIAO。

JULILAISHUO,MOUDAXINGZHUANGBEIZHIZAOYEQIYE,2018NIANDUYANFAFEIFEIYONGHUAJINE4000WANYUAN。99HAOWENJIANCHUTAIZHIQIAN,YOUYUGAIQIYEBUSHUYU34HAOWENJIANGUIDINGDETEDINGXINGYE,WUFAXIANGSHOU75%DEJIAJIKOUCHU,ZHINENGJIAJIKOUCHU50%,JI4000×50%=2000(WANYUAN),SHAOJIAOQIYESUODESHUI2000×25%=500(WANYUAN)。99HAOWENJIANCHUTAIZHIHOU,GAIQIYEKEYIJIAJIKOUCHU75%,JI4000×75%=3000(WANYUAN),SHAOJIAOQIYESUODESHUI3000×25%=750(WANYUAN)。YEJIUSHISHUO,GAIQIYEKEYIBIZHIQIANSHAOJIAONA250WANYUANQIYESUODESHUI。

三、职工教育经费税前扣除比例提高到8%

澳门老虎机 YESHIQUNIAN5YUE,CAIZHENGBUYUSHUIWUZONGJULIANHEFABULE《GUANYUQIYEZHIGONGJIAOYUJINGFEISHUIQIANKOUCHUZHENGCEDETONGZHI》(CAISHUI〔2018〕51HAO),MINGQUEZI2018NIAN1YUE1RIQI,QIYEFASHENGDEZHIGONGJIAOYUJINGFEIZHICHU,BUCHAOGUOGONGZIXINJINZONGE8%DEBUFEN,ZHUNYUZAIJISUANQIYESUODESHUIYINGNASHUISUODEESHIKOUCHU。ERZAICIZHIQIAN,ZHEIYIBILISHI2.5%。

四、委托境外研发费用不得加计扣除规定取消

澳门老虎机 QUNIANSHANGBANNIAN,GUOWUYUANCHANGWUHUIYITUICHULEYIXILIEJIANSHUICUOSHIZHICHICHUANGXINCHUANGYEHEXIAOWEIQIYEFAZHAN,QIZHONGZHIYIJIUSHIQUXIAOQIYEWEITUOJINGWAIYANFAFEIYONGBUDEJIAJIKOUCHUDEXIANZHI。MINGQUEZI2018NIAN1YUE1RIQI,WEITUOJINGWAIJINXINGYANFAHUODONGSUOFASHENGDEFEIYONG,ANZHAOFEIYONGSHIJIFASHENGEDE80%JIRUWEITUOFANGDEWEITUOJINGWAIYANFAFEIYONG(DANBUBAOKUOWEITUOJINGWAIGERENJINXINGDEYANFAHUODONG)。WEITUOJINGWAIYANFAFEIYONGBUCHAOGUOJINGNEIFUHETIAOJIANDEYANFAFEIYONGSANFENZHIERDEBUFEN,KEYIANGUIDINGZAIQIYESUODESHUIQIANJIAJIKOUCHU。SHANGSHUFEIYONGSHIJIFASHENGEYINGANZHAODULIJIAOYIYUANZEQUEDING。

YINIANYIDUDEHUISUANQINGJIAOZHENGZAIMANGLIUJINXINGZHONG,HENDUOQIYEDOUZAIZHUAJINSHIJIANZHUNBEIXIANGGUANCAILIAO,YIQIUSHUNLITONGGUOBENNIANDUDEHUISUANQINGJIAOGONGZUO。

BUGUO,YEYOUYIXIEZHONGXIAOQIYEJICHUCHUANGQIYEYIRAN“YUNLIWULI”,RUGUONASHUIRENDUIHUISUANQINGJIAOGONGZUOBUGOULEJIE,HUOZHEMEIYOUZUGOUDESHIJIANHEJINGLILAIANSHIWANCHENGGAIXIANGGONGZUO,ZHENDUIWEITUOQIYEDECAISHUIXUQIUTONGDIAN,BEIJINGZHONGJINHUAHUIJISHISHIWUSUOWEININTIGONGGEXINGHUADECAISHUIFUWUFANGAN!

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