今天济南代理记账公司分享了“减免税如何合理分摊期间费用”，祝您阅读愉快！
文件规定
《国家税务总局关于技术转让所得减免企业所得税有关问题的通知》(国税函〔2009〕212号)第三条规定，享受技术转让所得减免企业所得税优惠的企业，应单独计算技术转让所得，并合理分摊企业的期间费用;没有单独计算的，不得享受技术转让所得企业所得税优惠。
The state administration of taxation on technology transfer income reduction of enterprise income tax related issues notice "(guoshuihan [2009] no. 2009), specified in article 3 of the technology transfer income reduction of enterprise income tax preferential enterprise, should be calculated separately technology transfer income, and the reasonable allocation during the enterprise's cost; No single calculation, shall not enjoy the preferential enterprise income tax on proceeds from transfer of technology.
《财政部、国家税务总局关于中国清洁发展机制基金及清洁发展机制项目实施企业有关企业所得税政策问题的通知》(财税〔2009〕30号)规定，企业应单独核算其享受优惠的CDM项目的所得，并合理分摊有关期间费用，没有单独核算的，不得享受上述企业所得税优惠政策。
The ministry of finance, state administration of taxation on China's clean development mechanism (CDM) funds and clean development mechanism (CDM) project implementation enterprises on the problem of corporate income tax policy notice (caishui [2009] no. 30) regulation, the enterprise shall be accounted independently of CDM projects, the preferential policy and reasonable share related expenses, no separate accounting, shall not enjoy the enterprise income tax preferential policies.
《国家税务总局关于实施国家重点扶持的公共基础设施项目企业所得税优惠问题的通知》(国税发〔2009〕80号)第六条规定，企业同时从事不在《目录》范围的生产经营项目取得的所得，应与享受优惠的公共基础设施项目经营所得分开核算，并合理分摊企业的期间共同费用;没有单独核算的，不得享受上述企业所得税优惠。
The state administration of taxation on the implementation of the national key public infrastructure projects supported by the preferential enterprise income tax problem of circular (guoshuifa [2009] no. 80), article 6 of the regulation, enterprise engaged in is not in the catalogue of the range at the same time, income from production and business operation of the project should be to enjoy a favorable public infrastructure project separate accounting, business, and reasonable share enterprise during the common expenses; No separate accounting, and shall not enjoy the preferential enterprise income tax.
《财政部、国家税务总局关于促进节能服务产业发展增值税营业税和企业所得税政策问题的通知》(财税〔2010〕110号)第六条规定，节能服务公司同时从事适用不同税收政策待遇项目的，其享受税收优惠项目应当单独计算收入、扣除，并合理分摊企业的期间费用;没有单独计算的，不得享受税收优惠政策。
The ministry of finance, state administration of taxation on promoting energy-saving services industry business tax and enterprise income tax policy issue VAT notice (caishui [2010] no. 110) of article 6 of the regulation, the energy conservation service company engaged in the treatment of different tax policies apply project, at the same time its enjoy preferential tax income shall be calculated separately, deductible items, and the reasonable allocation during the enterprise's cost; No single calculation, shall not enjoy the preferential tax policy.
税务处理
1.分清减免所得（Distinguish between breaks）
企业所得税法规定的减免所得，包括从事农、林、牧、渔业项目的所得，从事国家重点扶持的公共基础设施项目投资经营的所得，从事符合条件的环境保护、节能节水项目的所得，符合条件的技术转让所得等。减免所得，指减免按项目实行减免税，企业经营的符合条件的项目净所得免征或减征所得税，不是企业整体减免税。对于上述减免所得优惠项目，税法要求必须单独核算，合理分摊期间费用。计算公式为：享受优惠的净所得=项目收入-项目成本-项目分摊的期间费用。
Reduction of enterprise income tax law, including the engaged in farming, forestry, animal husbandry and fishery projects, national key support of the public infrastructure projects investment business income, is engaged in the eligible environmental protection, energy-saving water conservation projects, in accordance with conditions of technology transfer income. Refers to a reduced income reduction according to the project implementation of tax reduction or exemption, enterprises eligible projects exemption or reduction of income tax, net income is not entitled to duty exemption or reduction of whole enterprise. For these cuts the preferential project, the requirement of the tax law must be accounted independently, and during a reasonable share costs. Calculation formula is: enjoy preferential = net income during the project - project cost - income allocation of costs.
2.按项目分开核算（According to the project accounting separately）
国税发〔2009〕80号文件规定，期间共同费用的合理分摊比例可以按照投资额、销售收入、资产额、人员工资等参数确定。上述比例一经确定，不得随意变更。凡特殊情况需要改变的，需报主管税务机关核准。
Guoshuifa [2009] no. 80 document, the common expenses during the period of reasonable allocation proportion can be according to the amount of investment, such as sales, assets, personnel wages determined parameters. This ratio is affirmatory, shall not be arbitrarily changed. Special cases need to change, need to be reported to the competent tax authority for approval.
《中华人民共和国企业所得税年度纳税申报表(A类，2014年版)的公告》(国家税务总局公告2014年第63号)规定，《企业所得税年度纳税申报表》A107020《所得减免优惠明细表》第4列“应分摊期间费用”，填报享受所得减免企业所得税优惠的企业，该项目合理分摊的期间费用。合理分摊比例可以按照投资额、销售收入、资产额、人员工资等参数确定。上述比例一经确定，不得随意变更。
Annual tax return of the People's Republic of China on enterprise income tax (class A, 2014 edition) of announcement of announcement no. 63, 2014 (the state administration of taxation), the annual tax return of enterprise income tax "A107020 column 4 of the schedule of the income tax incentive" "share during expenses", fill in the reduction of enterprise income tax preferential enterprise, the project during the reasonable allocation of costs. Reasonable allocation proportion can be according to the amount of investment, such as sales, assets, personnel wages determined parameters. This ratio is affirmatory, shall not be arbitrarily changed.
根据上述规定，企业应分别计算减免项目收入、成本，并合理分摊企业的期间费用，独立计算减免项目的计税依据以及减免税额度。不能分别核算的，不能享受减免税。核算不清的，须向主管国税机关提供相关资料，由主管国税机关核定计算其减免税的具体数额。
According to the rules, the enterprise shall be calculated separately reduction project income, cost, and reasonable share enterprise during the costs and independent relief project plan tax basis as well as tax deductions. Cannot be accounted for separately, cannot enjoy tax reduction or exemption. Accounting is not clear, shall provide relevant materials to the competent taxation organ, calculated by the national tax authorities for approval, the amount of duty reduction or exemption.
风险提示
1.纳税人同时从事减免项目与非减免项目的，应分别核算，独立计算减免项目的计税依据以及减免税额度。不能分别核算的，不能享受减免税。核算不清的，由税务机关按合理方法核定。
Taxpayers engaged in relief projects and the reduction of projects at the same time, should be accounted for separately, the independent calculation relief project plan tax basis and tax deductions. Cannot be accounted for separately, cannot enjoy tax reduction or exemption. Accounting is not clear, the tax authorities for approval by a reasonable method.
2.纳税人同时从事适用不同企业所得税待遇的项目的，其优惠项目应当单独计算所得，并合理分摊企业的期间费用;没有单独计算的，不得享受企业所得税优惠。
Taxpayers engaged in the machine is suitable for various treatment project of enterprise income tax at the same time, the program shall be calculated separately, and the reasonable allocation during the enterprise's cost; No single calculation, may enjoy the preferential enterprise income tax.
3.纳税人应根据企业实际情况，合理分摊期间费用。
Taxpayers should be according to the enterprise actual situation, reasonable allocation during charge.
4.对于分摊的期间费用基数存在争议的，纳税人应与税务机关沟通确认。
To apportion expenses during controversial base, taxpayers should communicate with the tax authorities confirmed.
5.分摊比例一经确定，不得随意变更。特殊情况需要改变的，需报主管税务机关。
Allocation proportion is affirmatory, shall not be arbitrarily changed. Special cases need to change, to the competent tax authorities.
以上是济南代理记账公司分享的减免税如何合理分摊期间费用。
Above is the jinan bookkeeping agency company share during the how to reasonable
share entitled to duty exemption or reduction of costs
济南代理记账公司：http://www.jnqqjz.com
