论文部分内容阅读
1、问:我公司和车辆承包者提前解除经营合同,公司补偿给承包者9000元,车辆公司收回。这9000元能否直接进入成本?答:这9000元会计核算时不能直接进成本,而应该通过营业外支出计入当期损益。但在计算应纳税所得额时,如果这笔补偿歉项是按照承包合同规定应该支付的,属于经济合同违约金性质,则此费用可以税前列支;如果合同没有约定,或者约定不明,双方也未进入诉讼程序,只是自行商定,能否税前列支就要看主管税务机关实际掌握的
1, Q: My company and the vehicle contractor to lift the business contract in advance, the company compensation to the contractor 9,000 yuan, the vehicle company to recover. This 9000 yuan can directly enter the cost? A: This 9000 yuan accounting can not be directly into the cost, but should be included in non-operating expenses current profits and losses. However, in the calculation of taxable income, if the compensation for the apology is in accordance with the provisions of the contract should be paid, the nature of liquidated damages contract, then the costs can be taxable; if the contract is not agreed, or the agreement is unclear, both parties Did not enter the proceedings, only to agree on their own, whether the tax expenditures should be based on the actual tax authorities in charge