傭錢和手續(xù)費稅前扣減要避免四個誤區(qū)?

　　Poundage and poundage pre-tax deduction to avoid four pitfalls?

　　公司在稅前扣減手續(xù)費及傭錢，主要依據(jù)《財政部、國家稅務(wù)總局對于公司手續(xù)費及傭錢開銷稅前扣減方針的告訴》不少公司通常不能精確了解該告訴，在實務(wù)操作過程中容易產(chǎn)生四個誤區(qū)。濟南財務(wù)咨詢公司

　　Company in pre-tax deduction fee and poundage, mainly on the basis of the ministry of finance, state administration of taxation on companies' fees and poundage expenses of pre-tax deduction policy told "many companies often cannot accurately understand the tell, produce four mistakes in the process of practice. Jinan financial consulting company

　　誤區(qū)一：公司發(fā)作的傭錢及手續(xù)費開銷都必須進行交稅調(diào)整

　　Myth: the company attacks poundage and handling charge cost must pay tax adjustment

　　公司會計制度規(guī)則：公司發(fā)作的手續(xù)費及傭錢開銷，在出售(經(jīng)營)費用中據(jù)實列支;收購固定財物、無形財物等長時間財物過程中發(fā)作的傭錢及手續(xù)費作為本錢性開銷經(jīng)過折舊、攤銷等方法進行分期扣減;收購存貨可精確歸于特定存貨目標(biāo)的，計入存貨收購本錢，反之計入當(dāng)期損益;公司發(fā)行權(quán)益性證券手續(xù)費及傭錢開銷借記“本錢公積-股本溢價”等門類，貸記“銀行存款”等門類，發(fā)行失利，則相應(yīng)的開銷直接記入當(dāng)期損益;公司發(fā)行債權(quán)性證券而發(fā)作的手續(xù)費及傭錢開銷作為告貸費用處理，歸于本錢性質(zhì)開銷的，應(yīng)予以本錢化，反之則直接計入當(dāng)期損益;《公司會計準(zhǔn)則第25號-原保險合同》第十七條規(guī)則，保險人在獲得原保險合同過程中發(fā)作的手續(xù)費、傭錢，應(yīng)當(dāng)在發(fā)作時計入當(dāng)期損益。

　　Company accounting rules: the onset of fees and poundage overhead, in the sale of (business) cost is listed according to solid; Acquisition of fixed property, intangible property of isometric time property in the process of attack poundage and fees as capital spending after depreciation and amortization method such as staging haircut; Acquisition of inventory can be accurate to a particular target inventory included in the inventory purchase capital, whereas recorded into the profits and losses; Companies issuing equity securities commission and poundage cost debit "capital reserves - equity premium" category, such as credit "bank deposit" category, such as distribution, the cost of the corresponding directly recorded in the profits and losses of the current period. Companies issuing debt securities and the onset of fees and the processing of poundage costs as countries fee, due to nature of the capital cost, must be paid to the capital, conversely directly recorded into the profits and losses; The company accounting standards no. 25 - original insurance contracts, article 17 of the rules, the underwriter in attack in the process of the original insurance contract fees, poundage, shall be recorded into the profits and losses of the current in the attack.

　　以上是會計制度上對手續(xù)費及傭錢開銷的會計處理規(guī)則，是不是需求進行交稅調(diào)整，還應(yīng)依據(jù)稅法有關(guān)規(guī)則進行判別。財稅〔2009〕29號文對手續(xù)費及傭錢開銷的扣減份額進行了規(guī)則，并應(yīng)一起具有最少包含五個方面的條件：公司實踐發(fā)作的;與公司的生產(chǎn)經(jīng)營有關(guān)的;需求簽定書面合同或協(xié)議;簽定合同或協(xié)議的單位或自己應(yīng)當(dāng)具有“中介效勞”的經(jīng)營范圍以及中介效勞資歷證書;簽定合同或協(xié)議的單位或自己，不包含買賣兩邊及其雇員、署理人和代表人等。因而超越份額的，以及不能一起滿意上述五個方面條件的手續(xù)費及傭錢開銷不能在稅前扣減，需進行交稅調(diào)整。

　　Above is on fees and poundage cost accounting system of accounting rules, is needs to pay tax adjustment, still should according to relevant rules of the tax law. Caishui [2009] no. 29 fees and poundage cost share of the deductions for the rules, and should have at least contains five aspects: the conditions of the company practice attack; Related to the company's production and operation; Need to sign a written contract or agreement; Units or sign contract or agreement shall have the "intermediary service" business scope and intermediary service qualification certificate; Contract or agreement signed between the unit or yourself, do not include the buying and selling both sides and their employees, acting and representative, etc. Therefore beyond the share, and can not be satisfied with the fees of the above five aspects condition and poundage costs cannot be in pre-tax deduction, need to pay tax adjustment.

　　誤區(qū)二：公司發(fā)作的傭錢和手續(xù)費開銷稅前扣減規(guī)范都按公司當(dāng)年悉數(shù)總收入的5%核算限額扣減

　　Erroneous zone 2: company attack poundage and handling costs in pre-tax deduction standard according to the company as much as 5% of all revenue accounting did limit deductions

　　財稅〔2009〕29號文規(guī)則，財產(chǎn)保險公司按當(dāng)年悉數(shù)保費收入扣減退保金額后余額的15%核算限額;人身保險公司按當(dāng)年悉數(shù)保費收入扣減退保金等后的余額10%核算限額?！秶叶悇?wù)總局對于公司所得稅應(yīng)交稅所得額若干稅務(wù)處理問題的布告》(國家稅務(wù)總局布告2012年第15號)第四條規(guī)則電信公司在開展客戶、拓寬事務(wù)等過程中，需向經(jīng)紀(jì)人、署理商付出手續(xù)費及傭錢的，其實踐發(fā)作的有關(guān)手續(xù)費及傭錢開銷，不超越企年當(dāng)年收入總額5%的有些，準(zhǔn)予在公司所得稅前據(jù)實扣減。除上述規(guī)則以外的別的公司按與具有合法經(jīng)營資歷中介效勞機構(gòu)或自己(不含買賣兩邊及其雇員、署理人和代表人等)所簽定效勞協(xié)議或合同斷定的收入金額的5%核算扣減限額，強調(diào)扣減規(guī)范僅限于公司與具有合法經(jīng)營資歷中介效勞機構(gòu)或自己所簽定單筆效勞協(xié)議或合同斷定的收入金額核算稅前扣減限額，而不是按公司當(dāng)年的悉數(shù)收入總額核算。濟南財務(wù)咨詢公司

　　Caishui [2009] no. 29 rules, property insurance company at the entire 15% of the premium income balance after deducting the loan value accounting limit; At current all premium income life insurance company the balance 10% after deducting the remove the gold from the limitation of accounting. The state administration of taxation on several tax treatment of corporate income tax should pay tax income issues notice "(the state administration of taxation bulletin 2012. 15) the fourth rule telecommunications company in the process of develop customers, broadening the issues such as, to the agent, acting business pay fee and poundage, its practice attack the poundage costs and fees, not beyond the year was 5% of the total income of some enterprises, the approval according to solid deduct before the corporate income tax. Besides the above rules according to with the other company has a legitimate business qualifications of intermediary service agencies or yourself (not including business and its employees, acting and representative, etc.) on both sides signed a service agreement or contract concluded by the amount of revenue accounted for 5% of the deduction quota, emphasize the deduction standard is limited to the company and has a legitimate business qualifications intermediary service institutions or his single service agreement or contract signed between the pre-tax deduction quota, concluded that the amount of income accounting rather than according to the total amount of income that appear on the accounting company. Jinan financial consulting company

　　誤區(qū)三：無論哪種方法付出傭錢與手續(xù)費都能稅前扣減

　　Myth 3: no matter what kind of method to pay poundage and fees can be pre-tax deduction

　　財稅〔2009〕29號文對手續(xù)費及傭錢付出方法進行了明確規(guī)則，除托付自己署理外，公司以現(xiàn)金等非轉(zhuǎn)賬方法付出的手續(xù)費及傭錢不得在稅前扣減。財稅〔2009〕29號文杜絕了現(xiàn)金傭錢，從某種程度上避免了公司避稅。所以公司付出手續(xù)費及傭錢時必定要符合規(guī)則，不然真實發(fā)作的傭錢與手續(xù)費開銷也不能在稅前進行扣減。

　　Caishui [2009] no. 29 clear rules for handling charge and poundage pay method, in addition to the entrusted his acting, companies in cash not transfer methods, such as paying fees and poundage in pre-tax deduction is not allowed. Caishui [2009] no. 29 to eliminate the cash poundage, to some extent avoid the tax. So the company pay a fee and the poundage is bound to comply with the rules, otherwise the poundage of real attacks and handling costs in pre-tax deduction.

　　誤區(qū)四：手續(xù)費、傭錢開銷可與署理費、出售扣頭和回扣等名目變換

　　Myth 4: fees, poundage costs with acting, sell agio and rebates and other items change

　　依據(jù)民法規(guī)則，署理人和代表人只能依據(jù)授權(quán)人授權(quán)，在授權(quán)范圍內(nèi)行使署理或許代表作業(yè)，本身不能超出授權(quán)活動，因而不歸于中介性質(zhì)，其所發(fā)作署理費不受此文件約束?！盎乜邸币罁?jù)《反不正當(dāng)競爭法》第八條規(guī)則歸于商業(yè)賄賂性質(zhì)開銷，天然不得在稅前扣減?！俺鍪劭垲^”“返利”歸于買賣兩邊也即出售方給予收購方所達(dá)到的讓價讓利做法，是一種促銷鼓勵手法，與手續(xù)費及傭錢不能等同，其所發(fā)作的扣頭及讓利按照別的有關(guān)規(guī)則處理?！笆聞?wù)提成”通常是公司內(nèi)部職工或出售人員依據(jù)達(dá)到的事務(wù)量，公司給予必定份額的勞務(wù)酬勞，通常會計核算直接計入“出售費用”門類或薪酬薪酬領(lǐng)域?！斑M場費”是商業(yè)公司憑借其途徑優(yōu)勢而向供貨商收取的一次性的“入門費”是一種商業(yè)活動做法，與出售對方產(chǎn)品數(shù)量和金額及效勞無關(guān)，付出方可憑合法有用憑據(jù)據(jù)真實稅前扣減。

　　According to the rules of civil law, the acting and the representative authorized, can according to the authorized person in the exercise of acting within the scope of authority may represent homework, do not in themselves beyond the authorized activities, and therefore not be attributed to the mediation properties, the acting fee without binding himself to this file. "Kickbacks" on the basis of article 8 of the anti-unfair competition law rules due to nature of the commercial bribery overhead, natural not in pre-tax deduction. "Selling agio" "rebate" to buy and sell sides that sellers to buyers to make price on practice, is a sales promotion to encourage technique, and fees and poundage can't equate the attack agio and benefits in accordance with the relevant rules of the other treatment. "Transaction commission" is usually a company internal staff or sale personnel based on transaction volume, the company give must share of the labor remuneration, usually accounting directly included in the "selling expenses" category or pay compensation. "Slotting fees" is a way of commercial companies, with its advantages and to one-off fee is charged by the supplier a commercial activity, has nothing to do with the sale quantity and amount for each other's products and service, pay only with legitimate credentials according to the actual useful pre-tax deduction.

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