Deductible Deductible Expenses Can Be Deducted In Previous Years.

Q: when the internal audit department of a company is conducting internal audit, it has found that the company has paid more of the enterprise income tax in the last year because of the reduction of the cost of product sales.

How can the company pay the excess income tax back or back? In addition, how can the amount of the income tax that is overpaid for these reasons be confirmed and returned or returned?

A: in April 24, 2012, the State Administration of Taxation issued the notice of the State Administration of Taxation on the tax treatment of the taxable income of enterprise income (the Announcement No. fifteenth of the State Administration of Taxation in 2012), clearly stipulates that the enterprises should deduct the expenses incurred in the previous year. The enterprises should find that the actual expenses incurred in the previous year, which should be deducted from the enterprise income tax according to the tax provisions and not deducted or deducted less, shall be supplemented to the annual calculation and deduction of the project after making special declarations and instructions.

The confirmation period for outstanding deductible expenses in the previous year is 5 years.

Notice No. 15 stipulates that an enterprise finds that the expenses incurred in the previous year and actually should be deducted from the enterprise income tax in accordance with the tax provisions and is not deducted or deducted less. After making a special declaration and explanation, the enterprise will make an allowance for the deduction of the item's annual calculation, but the period of submission and confirmation shall not exceed 5 years.

This is consistent with the assets loss that the enterprise has not deducted in the previous year, that is, the notice of the State Administration of Taxation on Issuing the "administrative measures for pre tax deduction of enterprise assets losses" (State Administration of Taxation Announcement No. 25 of 2011) sixth stipulates that the assets loss that has not been deducted by the enterprise in the previous year can be supplemented by confirmation, and the confirmation period for its supplementary compensation shall not exceed 5 years.

More taxes can be paid or refunded.

Notice No. 15 stipulates that the enterprise income tax paid by enterprises for the above reasons can be deducted from the taxable amount of enterprise income tax in the year of confirmation. If the tax is not deducted, it can be deducted or applied for tax refund in the next year.

This is different from the asset loss that has not been deducted in the previous year. According to Announcement No. 25, the assets loss that has not been deducted in the previous year can only be deducted (deferrable) and cannot be refunded.

Supplemented according to the principle of actual occurrence system

Principle.

In accordance with the principle of actual production, the enterprises will be allowed to make up for the fact that the expenses that actually occurred in the previous year, which should be deducted before the enterprise income tax according to the tax regulations, should not be deducted or deducted less.

According to the accrual basis principle, it is not allowed to change the year in which taxes and fees are deducted.

A company's annual taxable income from 2008 to 2011 is as follows: the amount of taxable income in 2008 is 100 thousand yuan, the amount of taxable income in 2009 is -15 million, the amount of taxable income in 2010 is 280 thousand yuan, and the amount of fiscal taxable income in 2011 is 440 thousand yuan. The enterprises found that there should be 180 thousand yuan deducted and deducted 180 thousand yuan, which is in conformity with the provisions of the tax law at that time, but has not been deducted. After the company has made special declarations and explanations to the tax authorities, the deductible expenses can be deducted.

Then what is the actual corporate income tax payable by A company in 2011?

In 2008, $180 thousand should be deducted.

Provided for, but not deducted, in 2011, the enterprise found that the actual expenses that were actually deducted in the previous year, which should be deducted from the enterprise income tax according to the tax provisions and not deducted or deducted less, should be made special declarations and explanations to the tax authorities, and the supplementary confirmation period should not exceed 5 years.

It is allowed to deduct the amount of deductible expenses in the 2008 year. The actual loss in 2008 should be 80 thousand yuan (18-10) after the deduction was deducted, and the taxable income in 2010 was 50 thousand yuan (28-15-8).

Therefore, in 2008, the tax was paid more than 33 thousand yuan (10 x 33%) (before the promulgation of the enterprise income tax law), more than 2010.

The amount is 20 thousand yuan (8 x 25%), and the enterprise income tax shall be paid 110 thousand yuan (44 x 25%) in 2011.

If a loss making enterprise seeks to confirm the expenses that have not been deducted before the enterprise income tax in the previous year, or if a profit enterprise has suffered losses after its confirmation, it should first adjust the amount of the annual loss payable by the expenditure; then, according to the principle of making up the loss, it calculates the enterprise income tax that will be paid more in the following years.

The enterprise income tax due to the above reasons can be deducted from the taxable amount of enterprise income tax in the year of confirmation.

Those who fail to deduct may deduct or apply for tax refund in the next year.

As a result, the A company paid 53 thousand yuan (3.3+2) of the enterprise income tax due to the deduction of expenditure not deducted before tax in 2008, which can be deducted from the 110 thousand yuan of the corporate income tax payable in 2011.

In 2011, the actual corporate income tax should be 57 thousand yuan [11- (3.3+2)].

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