再谈不征税收入与免税收入

再谈不征税收入与免税收入 《企业所得税法》中有一个“不征税收入”和“免税收入”概念～有的企业将这两个概念混为一谈～在会计和税务处理上没有严格的独立依法处理～产生不应有的税务风险。下面笔者就“不征税收”和“免税收入”的差异和联系进行引论～以和读者共讨论。 一、税法概念差异 《企业所得税法》第七条“ 收入总额中的下列收入为不征税收入: ,一,财政拨款, ,二,依法收取并纳入财政管理的行政事业性收费、政府性基金,,三,国务院规定的其他不征税收入。” 《企业所得税法》第二十六条 “企业的下列收入为免税收入: ,一,国债利息收入,,二,符合条件的居民企业之间的股息、红利等权益性投资收益, ,三,在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益, ,四,符合条件的非营利组织的收入。” 企业所得税法对两种收入的编排上也是不一样的～“不征税收入”是企业收入总额的组成部分～放在税法第二章“应纳税所得额”中,免税收入是企业所享受的优惠政策之一～它被放在企业所得税法第四章,税收优惠,中。也就是说免税收入是有阶段性的～它是应税收入～只不过在特殊阶段国家予以免征所得税。 二、成本费用处理不一样 enforced thermal insulation starts checking system, issued by the thermal insulation construction before you start to notice, transfer inspection of upper and lower operation and transfer of records. For outdoor operation, pipeline equipment to effectively carry out the insulation waterproof measures fail to install protective panels in part with three tarpaulin cover, to prevent insulation from moisture. Insulation seam Michael Jackson 5mm, joints, joints >100mm, insulation thickness tolerance (+10MM~ – 5mm), appropriate material elastic banding, spacing according to the design requirements, rigid insulation soft materials for construction joints tight; And large-diameter vertical pipe for high temperature pipeline in strict accordance with design drawings called for the establishment of expansion joints and holding bracket; Design requirements into a removable type of insulation, in strict accordance with specifications disconnect from the other insulation; Surface insulation boards in the technology of plastering construction of woven cloth to prevent pollution and protective panels flush with the surface interface, tight and clean. Site measurement of insulation boards for elbow shape cutting, ensure that each piece of lapped traffic, arc transition of natural, beautiful, screws up. Stampede outside construction personnel is strictly prohibited and shelve objects directly on the outer shield. In order to prevent the pollution-prone heater, channel area of secondary pollution of large-diameter pipes and other equipment, weaving cloth, and erection of the separation platform for preservation. Thermal insulation construction, on-hook tack welded to the consolidated line, to ensure evenly spaced, and the hook nailed down ... See next page flow chart management process. 7.2 General requirements for protective product protection 财税„2011?70号《财政部 国家税务总局关于专项用途财政性资金企业所得税处理问题的通知》“二、根据实施条例第二十八条的规定～上述不征税收入用于支出所形成的费用～不得在计算应纳税所得额时扣除,用于支出所形成的资产～其计算的折旧、摊销不得在计算应纳税所得额时扣除。三、企业将符合本通知第一条规定条件的财政性资金作不征税收入处理后～在5年,60个月,内未发生支出且未缴回财政部门或其他拨付资金的政府部门的部分～应计入取得该资金第六年的应税收入总额,计入应税收入总额的财政性资金发生的支出～允许在计算应纳税所得额时扣除。” 对于不征税收入企业或单位一定要单独核算～单独记帐～将“不征税收入”总额填写在《中华人民共和国企业所得税年度纳税申报,A类,》,以下简称申报表,第16行。由于企业申报表没有要求填写不征税收入产生的成本费用～所以企业要将不征税收入产生的成本费单独记帐并报主管税务局备案。 国税函[2010]79号,《国家税务总局关于贯彻落实企业所得税法若干税收问题的通知》“,六,关于免税收入所对应的费用扣除问题 根据《实施条例》第二十七条、第二十八条的规定～企业取得的各项免税收入所对应的各项成本费用～除另有规定者外～可以在计算企业应纳税所得额时扣除。”因此～对于“免税收入”所产生的成本费用可以汇总到申报表2-7项中～不需要单独分开申报。但企业财务人员对免税产生的成本费用要有备案enforced thermal insulation starts checking system, issued by the thermal insulation construction before you start to notice, transfer inspection of upper and lower operation and transfer of records. For outdoor operation, pipeline equipment to effectively carry out the insulation waterproof measures fail to install protective panels in part with three tarpaulin cover, to prevent insulation from moisture. Insulation seam Michael Jackson 5mm, joints, joints >100mm, insulation thickness tolerance (+10MM~ – 5mm), appropriate material elastic banding, spacing according to the design requirements, rigid insulation soft materials for construction joints tight; And large-diameter vertical pipe for high temperature pipeline in strict accordance with design drawings called for the establishment of expansion joints and holding bracket; Design requirements into a removable type of insulation, in strict accordance with specifications disconnect from the other insulation; Surface insulation boards in the technology of plastering construction of woven cloth to prevent pollution and protective panels flush with the surface interface, tight and clean. Site measurement of insulation boards for elbow shape cutting, ensure that each piece of lapped traffic, arc transition of natural, beautiful, screws up. Stampede outside construction personnel is strictly prohibited and shelve objects directly on the outer shield. In order to prevent the pollution-prone heater, channel area of secondary pollution of large-diameter pipes and other equipment, weaving cloth, and erection of the separation platform for preservation. Thermal insulation construction, on-hook tack welded to the consolidated line, to ensure evenly spaced, and the hook nailed down ... See next page flow chart management process. 7.2 General requirements for protective product protection 薄～以备主管税务人员检查用。 三、所得税法规定的补亏原理一样 《国家税务总局关于企业的免税所得弥补亏损问题的通知》,国税发[1999]34号,“按照税收法规的规定～企业的某些项目免征所得税。如果一个企业既有应税项目～又有免税项目～其应税项目发生亏损时～按照税收法规规定可以结转以后年度弥补的亏损～应该是冲抵免税项目所得后的余额。此外～虽然应税项目有所得～但不足弥补以前年度亏损的～免税项目的所得也应用于弥补以前年度亏损。”随着2008年1月1日新企业所得税法的生效～根据《国家税务总局关于公布全文失效废止 部分条款失效废止的税收规范性文件目录的公告》,2011年第2号,～原国税发[1999]34号已失效。《国家税务总局关于做好2009年度企业所得税汇算清缴工作的通知》,国税函[2010]148号,第二条第,六,款作出明确规定～“对企业取得的免税收入、减计收入以及减征、免征所得额项目～不得弥补当期及以前年度应税项目亏损,当期形成亏损的减征、免征所得额项目～也不得用当期和以后纳税年度应税项目所得抵补”。,国税函[2010]148号是对“企业所得税法实施条例》第十条规定”的进一步诠释,《企业所得税法实施条例》第十条规定～“企业所得税法所称亏损～是指企业将每一纳税年度的收入总额减除不征税收入、免税收入和各项扣除后小于零的数额”。从企业所得税法实施条例》第十条规定、《国家税务总局关于做好2009年度企业所得税汇算清缴工作的enforced thermal insulation starts checking system, issued by the thermal insulation construction before you start to notice, transfer inspection of upper and lower operation and transfer of records. For outdoor operation, pipeline equipment to effectively carry out the insulation waterproof measures fail to install protective panels in part with three tarpaulin cover, to prevent insulation from moisture. Insulation seam Michael Jackson 5mm, joints, joints >100mm, insulation thickness tolerance (+10MM~ – 5mm), appropriate material elastic banding, spacing according to the design requirements, rigid insulation soft materials for construction joints tight; And large-diameter vertical pipe for high temperature pipeline in strict accordance with design drawings called for the establishment of expansion joints and holding bracket; Design requirements into a removable type of insulation, in strict accordance with specifications disconnect from the other insulation; Surface insulation boards in the technology of plastering construction of woven cloth to prevent pollution and protective panels flush with the surface interface, tight and clean. Site measurement of insulation boards for elbow shape cutting, ensure that each piece of lapped traffic, arc transition of natural, beautiful, screws up. Stampede outside construction personnel is strictly prohibited and shelve objects directly on the outer shield. In order to prevent the pollution-prone heater, channel area of secondary pollution of large-diameter pipes and other equipment, weaving cloth, and erection of the separation platform for preservation. Thermal insulation construction, on-hook tack welded to the consolidated line, to ensure evenly spaced, and the hook nailed down ... See next page flow chart management process. 7.2 General requirements for protective product protection 通知》,国税函[2010]148号,第二条第,六,款中我们可以看出～企业无论是免税项目所得还是不征税项目所得都不可以弥补以前年度亏损。也就是应税项目与免税项目,包括不征税项目,不能互相调剂补亏。 为了应用上述免税、不征税所得补亏原理～我们来举一例加以说明: ADC公司2011年期初应税项目未弥补亏损400万元～2011年应税项目收入为8200万元～应税项目成本费用8000万元,开发技术转让收入是800万元,其中有500万元免税、300万元是征税,、开发技术转让成本费用是200万元,不征税项目收入是230万元、成本费用是210万元。 应纳税所得额,收入总额,不征税收入,免税收入,各项扣除金额,弥补亏损 =8200+800+230-230-500-8000-200-200=100 ,万元, 大家注意～本案例“期初应税项目未弥补亏损”是400万元～在计算“应纳税所得额”时只弥补了200万元～这是因为免税项目有应税所得 ,800-500-200,=100万元是不可以弥补期初应税项目亏损的。另外～不征税项目成本费用210万元是要单独核算的～不能列入到“各项扣除金额”中。 四、根据《企业会计准则》相关专业准则规定～对“不征税收入”和“免税收入”的会计处理也有不一致的地方～适用不同的会计准则～阅者可参考照《企业会计准则第16号———政府enforced thermal insulation starts checking system, issued by the thermal insulation construction before you start to notice, transfer inspection of upper and lower operation and transfer of records. For outdoor operation, pipeline equipment to effectively carry out the insulation waterproof measures fail to install protective panels in part with three tarpaulin cover, to prevent insulation from moisture. Insulation seam Michael Jackson 5mm, joints, joints >100mm, insulation thickness tolerance (+10MM~ – 5mm), appropriate material elastic banding, spacing according to the design requirements, rigid insulation soft materials for construction joints tight; And large-diameter vertical pipe for high temperature pipeline in strict accordance with design drawings called for the establishment of expansion joints and holding bracket; Design requirements into a removable type of insulation, in strict accordance with specifications disconnect from the other insulation; Surface insulation boards in the technology of plastering construction of woven cloth to prevent pollution and protective panels flush with the surface interface, tight and clean. Site measurement of insulation boards for elbow shape cutting, ensure that each piece of lapped traffic, arc transition of natural, beautiful, screws up. Stampede outside construction personnel is strictly prohibited and shelve objects directly on the outer shield. In order to prevent the pollution-prone heater, channel area of secondary pollution of large-diameter pipes and other equipment, weaving cloth, and erection of the separation platform for preservation. Thermal insulation construction, on-hook tack welded to the consolidated line, to ensure evenly spaced, and the hook nailed down ... See next page flow chart management process. 7.2 General requirements for protective product protection 补助》、《企业会计准则第22号——金融工具确认和计量》、《企 业会计准则解释第3号》。 enforced thermal insulation starts checking system, issued by the thermal insulation construction before you start to notice, transfer inspection of upper and lower operation and transfer of records. For outdoor operation, pipeline equipment to effectively carry out the insulation waterproof measures fail to install protective panels in part with three tarpaulin cover, to prevent insulation from moisture. Insulation seam Michael Jackson 5mm, joints, joints >100mm, insulation thickness tolerance (+10MM~ – 5mm), appropriate material elastic banding, spacing according to the design requirements, rigid insulation soft materials for construction joints tight; And large-diameter vertical pipe for high temperature pipeline in strict accordance with design drawings called for the establishment of expansion joints and holding bracket; Design requirements into a removable type of insulation, in strict accordance with specifications disconnect from the other insulation; Surface insulation boards in the technology of plastering construction of woven cloth to prevent pollution and protective panels flush with the surface interface, tight and clean. Site measurement of insulation boards for elbow shape cutting, ensure that each piece of lapped traffic, arc transition of natural, beautiful, screws up. Stampede outside construction personnel is strictly prohibited and shelve objects directly on the outer shield. In order to prevent the pollution-prone heater, channel area of secondary pollution of large-diameter pipes and other equipment, weaving cloth, and erection of the separation platform for preservation. Thermal insulation construction, on-hook tack welded to the consolidated line, to ensure evenly spaced, and the hook nailed down ... See next page flow chart management process. 7.2 General requirements for protective product protection