全国统一客服：400-609-3963
怎么准确运用财务费用科目，济南代办公司注册有关常识
How to use and accurate cost subjects, jinan company registration agents about common sense
《公司财务公例》规则：“财务费用应包含公司运营时期发作的利息净开支、汇兑净丢失、银行手续费等。”现就现在济南代办公司注册中存在的疑问及处理意见简述如下：
Rules of the company's financial general rule: "financial expenses shall include the company operating period the onset of net loss, net interest expenses, remittance bank charges, etc." Now in jinan company registration agents now existing questions and comments briefly as follows:
一、有关利息出入的处理。现在，跟着市场经济的展开，公司利息出入计算的内容已由正本的银行存告贷利息计算，逐渐扩展到公司与公司之间、公司与主管有些之间的假贷利息计算，并且表现形式渐趋多元化。
A, relevant interest in processing. Now, with the expansion of market economy, the company interest in and out of the calculation content has been calculated by the original bank deposit countries of interest, gradually extended to the company and between companies, between the company and in charge of some false mortgage interest calculation, and diversified forms gradually.
(1)现在大多数公司将相互间拆借资金的利息计入“财务费用”，笔者以为，这种处理办法是不合适的。依照税收政策，非金融组织将资金提供给对方，并收取资金占用费(包含主管有些向所属公司拨付资金收取的资金占用费)，均视为告贷做法，应按金融保险业税目征收营业税。因此，应将此项资金占用费收人列为“其他事务收入”，并交纳营业税、城市建设
(1) most companies will now mutual interest in the interbank money "financial cost", the author thought that this processing method is inappropriate. In accordance with the tax policy, non-financial organizations provide the money to the other party, and collect money cost (including head of some charge the company appropriated funds of funds cost), are considered to be countries, should take the financial insurance levy business tax taxable items. Therefore, the money should be cost income is listed as "other" transaction income, and pay business tax, urban construction
维护税和教育费附加等。
WeiHuShui and add, etc.
(2)现在公司间的赊销事务日益频繁，常常呈现买方延付货款的现象，为此，买方需付出违约金或延期付款利息。此项经济事务与公司间的资金拆借有所不同，其利息收入应视为主营事务的价外收入，列入主营事务收入。按现行税法规则，所谓价外费用，是指在价外向收买方收取的手续费、补助、基金、集资款、返还获利、奖赏费、违约金(延期付款利息)等，此项收入应与主营事务收入适用同一税种、税率、不能作为“其他事务收入”入帐，更不能冲减“财务费用”。
(2) now frequent credit transactions between companies, often appear the phenomenon of delaying payments by the buyer, therefore, the buyer needs to pay penalty due to breach of contract or deferred payment of interest. The economic transactions between the company and the money lending is different, the interest incomes shall be regarded as the main income outside the transaction price, included in the main transaction income. According to the current tax law rules, the so-called out-of-the-money, refers to the price of outgoing accept the buyer's fee, subsidies, funds, funds, profit return, reward, penalty due to breach of contract (such as deferred payment of interest), the income and the main transaction income shall be the same types of taxes, tax rates, cannot be accounted for as "other" transaction income, more can't write-downs "financial cost".
二、有关银行手续费开支的管帐处理。作业管帐准则规则，列入“财务费用”计算的银行手续费，是指公司在筹集资金进程(如告贷、发行债券、集资等)中所发作的有关融资费用。公司开支的银行手续费通常有两种状况：一是为公司筹集资金而发作的手续费开支;二是在银行结算进程中付出的手续费，如处理信(电)汇所付出的手续费、邮电费，收买空白支票、信汇单、汇票等所付出的工本费、手续费。前者按规则应列入“财务费用”计算，后者因为不属于公司筹资做法所发作的费用，不该该在“财务费用”种类计算，通常可在“管理费用”下另设二级种类进行明细计算。
Second, the related bank charges spending of tube processing. Operation rule of tube account rules, included in the calculation the bank charges of "financial cost", refers to the process of companies in raising funds, such as countries, issuing bonds, financing, etc.) in the attack on financing costs. Company spending on the bank charges are usually there are two conditions: one is to raise money for the company and the onset of fees spending; 2 it is in the process of bank settlement to pay fees, such as processing letter (electric) collect fees to pay, post and telecommunications, buy blank check, mail transfer sheet, bill comes at a cost to the commission, etc. The former according to the rules should be included in the calculation of "financial cost", the latter because do not belong to the attack cost of corporate financing, shouldn't the calculation in the types of "financial cost", usually under the "management fees" of setting up the secondary type detail calculation.