[Company Registration] Several cases of adding deduction items after the reform of the camp.

How much do you know about the deduction items after the reform of the camp? I think you should study, see the changes and precautions after adjustment, and then let Mande Enterprise Service take you to taste.

Labor dispatch services can choose to pay taxes on the difference.

Old regulations: labor dispatch services cannot deduct the price difference, but labor dispatch companies need to pay the wages and benefits of labor dispatch personnel, and paying taxes in full according to sales increases the tax burden.

New regulations: general taxpayers provide labor dispatch services, and the price and extra-price expenses obtained are regarded as sales, and the value-added tax is calculated and paid according to the general tax method; You can also choose to pay taxes according to the difference. The total price and extra-price expenses obtained in this way, after deducting the wages and benefits paid by the employer to the dispatched employees and handling social insurance and housing accumulation fund for them, are regarded as sales, and the value-added tax is calculated and paid at the rate of 5% according to the simple tax calculation method.

Change: The labor dispatch service can choose to pay the differential tax, and pay the value-added tax at the rate of 5% according to the simple tax calculation method.

Note: Taxpayers who choose to pay the differential tax will be charged by the employing unit to pay the wages, benefits, social insurance, housing accumulation fund and other expenses of the dispatched employees. No special VAT invoice may be issued, but ordinary invoices may be issued.

Water charges can be deducted from property management.

Old regulations: property management can not deduct the price difference, but property management needs to collect water and electricity fees. Full tax payment on sales leads to an increase in tax burden.

New regulations: Taxpayers provide property management services to collect tap water fees from clients, and the sales amount is the balance after deducting the tap water fees paid by them, and the value-added tax is calculated and paid at the rate of 3% according to the simple taxation method.

Change: the property management service can deduct the tap water fee paid by it, and pay the value-added tax at the rate of 3% according to the simple tax calculation method.

Note: Deductible items are limited to water charges, excluding electricity charges.

The compensation for demolition can be deducted.

Old regulations: When general taxpayers of real estate development enterprises sell their real estate projects (except old real estate projects with simple tax calculation method), the balance after deducting the land price paid to government departments at the time of land transfer is sales. Many tax authorities' policy interpretations stipulate that other expenses such as demolition compensation fees shall not be deducted.

The new law: "land price paid to government departments" includes compensation fees for land acquisition and demolition, land pre-development fees and land transfer income paid by land transferees to government departments. General taxpayers of real estate development enterprises sell their developed real estate projects (except for old real estate projects that choose simple tax calculation method), and the compensation for demolition paid to other units or individuals when acquiring land is also allowed to be deducted when calculating sales.

Change: If the general taxpayer of real estate development enterprise applies the general tax calculation method, the sales amount is the price after deducting the land price paid to government departments, compensation for land acquisition and demolition, land pre-development expenses and land transfer income, and compensation for demolition paid to other units or individuals.

Note: Materials to prove the authenticity of compensation for demolition should be provided.

Conditional deduction for the transfer of land development by the project company.

Old regulations: In practice, real estate development enterprises often hand over their land to their established project companies for development, but the policy of increasing business tax only stipulates that real estate development enterprises can deduct the land price by themselves, which leads to the fact that the project companies actually engaged in development cannot deduct it.

New regulations: Real estate development enterprises (including a consortium of several real estate development enterprises) will set up project companies to develop the leased land after paying the land price to government departments. Meet the following conditions, the project company can deduct the land price paid by real estate development enterprises to government departments according to regulations.

(1) Real estate development enterprises and project companies sign change agreements or supplementary contracts with government departments to change the land transferee into a project company;

(two) in the case that the land use and planning transferred by the government departments remain unchanged, the total land price remains unchanged when the change agreement or supplementary contract is signed;

(3) The real estate development enterprise that transferred the land holds all the shares of the project company.

Change: If the general taxpayer of real estate development enterprise applies the general tax calculation method, the sales amount is the price after deducting the land price paid to government departments, compensation for land acquisition and demolition, land pre-development expenses and land transfer income, and compensation for demolition paid to other units or individuals.

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