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佣钱和手续费税前扣减要避免四个误区?
Poundage and poundage pre-tax deduction to avoid four pitfalls?
公司在税前扣减手续费及佣钱，主要依据《财政部、国家税务总局对于公司手续费及佣钱开销税前扣减方针的告诉》不少公司通常不能精确了解该告诉，在实务操作过程中容易产生四个误区。济南财务咨询公司
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
误区一：公司发作的佣钱及手续费开销都必须进行交税调整
Myth: the company attacks poundage and handling charge cost must pay tax adjustment
公司会计制度规则：公司发作的手续费及佣钱开销，在出售(经营)费用中据实列支;收购固定财物、无形财物等长时间财物过程中发作的佣钱及手续费作为本钱性开销经过折旧、摊销等方法进行分期扣减;收购存货可精确归于特定存货目标的，计入存货收购本钱，反之计入当期损益;公司发行权益性证券手续费及佣钱开销借记“本钱公积-股本溢价”等门类，贷记“银行存款”等门类，发行失利，则相应的开销直接记入当期损益;公司发行债权性证券而发作的手续费及佣钱开销作为告贷费用处理，归于本钱性质开销的，应予以本钱化，反之则直接计入当期损益;《公司会计准则第25号-原保险合同》第十七条规则，保险人在获得原保险合同过程中发作的手续费、佣钱，应当在发作时计入当期损益。
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.
以上是会计制度上对手续费及佣钱开销的会计处理规则，是不是需求进行交税调整，还应依据税法有关规则进行判别。财税〔2009〕29号文对手续费及佣钱开销的扣减份额进行了规则，并应一起具有最少包含五个方面的条件：公司实践发作的;与公司的生产经营有关的;需求签定书面合同或协议;签定合同或协议的单位或自己应当具有“中介效劳”的经营范围以及中介效劳资历证书;签定合同或协议的单位或自己，不包含买卖两边及其雇员、署理人和代表人等。因而超越份额的，以及不能一起满意上述五个方面条件的手续费及佣钱开销不能在税前扣减，需进行交税调整。
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.
误区二：公司发作的佣钱和手续费开销税前扣减规范都按公司当年悉数总收入的5%核算限额扣减
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
财税〔2009〕29号文规则，财产保险公司按当年悉数保费收入扣减退保金额后余额的15%核算限额;人身保险公司按当年悉数保费收入扣减退保金等后的余额10%核算限额。《国家税务总局对于公司所得税应交税所得额若干税务处理问题的布告》(国家税务总局布告2012年第15号)第四条规则电信公司在开展客户、拓宽事务等过程中，需向经纪人、署理商付出手续费及佣钱的，其实践发作的有关手续费及佣钱开销，不超越企年当年收入总额5%的有些，准予在公司所得税前据实扣减。除上述规则以外的别的公司按与具有合法经营资历中介效劳机构或自己(不含买卖两边及其雇员、署理人和代表人等)所签定效劳协议或合同断定的收入金额的5%核算扣减限额，强调扣减规范仅限于公司与具有合法经营资历中介效劳机构或自己所签定单笔效劳协议或合同断定的收入金额核算税前扣减限额，而不是按公司当年的悉数收入总额核算。济南财务咨询公司
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
误区三：无论哪种方法付出佣钱与手续费都能税前扣减
Myth 3: no matter what kind of method to pay poundage and fees can be pre-tax deduction
财税〔2009〕29号文对手续费及佣钱付出方法进行了明确规则，除托付自己署理外，公司以现金等非转账方法付出的手续费及佣钱不得在税前扣减。财税〔2009〕29号文杜绝了现金佣钱，从某种程度上避免了公司避税。所以公司付出手续费及佣钱时必定要符合规则，不然真实发作的佣钱与手续费开销也不能在税前进行扣减。
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.
误区四：手续费、佣钱开销可与署理费、出售扣头和回扣等名目变换
Myth 4: fees, poundage costs with acting, sell agio and rebates and other items change
依据民法规则，署理人和代表人只能依据授权人授权，在授权范围内行使署理或许代表作业，本身不能超出授权活动，因而不归于中介性质，其所发作署理费不受此文件约束。“回扣”依据《反不正当竞争法》第八条规则归于商业贿赂性质开销，天然不得在税前扣减。“出售扣头”“返利”归于买卖两边也即出售方给予收购方所达到的让价让利做法，是一种促销鼓励手法，与手续费及佣钱不能等同，其所发作的扣头及让利按照别的有关规则处理。“事务提成”通常是公司内部职工或出售人员依据达到的事务量，公司给予必定份额的劳务酬劳，通常会计核算直接计入“出售费用”门类或薪酬薪酬领域。“进场费”是商业公司凭借其途径优势而向供货商收取的一次性的“入门费”是一种商业活动做法，与出售对方产品数量和金额及效劳无关，付出方可凭合法有用凭据据真实税前扣减。
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.