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Tips: The expenses of personnel from other companies cannot be reimbursed in our company?

2022-11-01

A:




What are the expenses reimbursed by external personnel in the enterprise? Take a look at examples ↓




For example, enterprises pay consultants to help them with financial and tax compliance, and arrange travel and accommodation expenses for them. For example, enterprises pay customers or suppliers to visit and arrange accommodation expenses for them.




What are the characteristics of these fees?




On the surface, it seems that these expenses are incurred by personnel from other units, but in fact these expenses are closely related to the company's operation.




So the question arises: can the expenses of these external personnel be reimbursed by the company and deducted before tax?




In view of this practical situation, there are generally 2 different contract signing methods in practice.




For example, Small A provides consulting services for a limited liability company, and the agreed consulting fee is 300000 yuan, including 20000 yuan for transportation, board and lodging.






Scheme I: Sign a consulting service contract of 300000 yuan at one time.






In this case, it means that the transportation and accommodation expenses incurred during the consultation period are all borne by the small A himself. For the enterprise, it only needs to obtain 30 million invoices of the consulting service fees issued by the firm to be disbursed and deducted before tax;




For small A individuals, they need to issue an invoice of 300000 yuan to the enterprise and pay individual income tax according to the income from labor remuneration.




The advantage of this method is that it is easy to get the invoice in full amount at one time.




Because if the consulting service fee charged in your consulting service contract includes the travel expenses of consultants, the nature of the 20,000 yuan fee is actually a part of the consulting service.




Even if you list these fees separately in the contract and the fees are paid by A, then from the perspective of VAT, it is also an extra cost of consulting fees and should issue an invoice for consulting services to you.




Plan II: Sign a consulting service contract of 280000 yuan, and a company will take the invoice to the company for reimbursement of the remaining 20000 yuan.




In this case, for small A individuals, they need to issue an invoice of 280,000 yuan to the enterprise and pay individual income tax according to the income from labor remuneration, while the transportation and accommodation expenses incurred during other consulting periods are all provided by a limited liability company, which will be reimbursed according to the invoice.




For enterprises, the second way is to sign a contract. We can only obtain an invoice of 280000 yuan for consulting fees. For example, your enterprise has voluntarily reimbursed small A for travel expenses such as transportation and meals. These expenses do not constitute a part of small A's income, which can be listed as business entertainment expenses.




Can it be deducted before tax?




According to Article 8 of the Enterprise Income Tax Law:




The reasonable expenditures actually incurred by the enterprise in relation to the income obtained, including costs, expenses, taxes, losses and other expenditures, are allowed to be deducted when calculating the taxable income.






Therefore, it can be considered that if there is a clear agreement in the contract that the relevant expenses shall be borne by the company and the company's title invoice can be obtained, it can be deducted before tax according to our income tax provisions.

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