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            首冠財經提示|1月1日實施新個稅+新社保!非常重要,會計人一定要提前做好這5件事!

            分享到:
            2018-12-29 23:51:56來源: 首冠教育

            2018年余額已不足,新個稅、新社保馬上實施另外很多政策截止時間都在20181231日。不管是巧合還是特意扎堆,首冠財經給大家總結一下在這個時點的幾個您不能忽視的事項,以及注意要做的事項。

             

            1231日之前千萬別忘了做這些事:

             

            1社保入稅在即 11日正式實施,以下5種籌劃社保的方式不可取!

             

            大家知道,目前不繳、少繳社保已經成為好多企業特別是私營企業的潛規則,因此明年社保入稅,對于一直合規據實申報社保的企業并沒有大的影響,但是對于一些不規范的私企來講,確實將會大大加大人工成本!

             

            好多財務人員想法設法來對社保進行納稅籌劃,在此鄭重地提醒各位財務同仁:

             

            以下5種籌劃社保的方式不可取!

             

            不可取方式一:比如公司發放員工的工資為8000元。有的會計人員籌劃為通過公司賬面發放3000元,另外的5000元通過一些收入不入賬的私人賬戶資金來支付。

             

            提醒:對于收入不入賬的頻繁交易的私人賬戶早已經納入了大數據監控。

             

            不可取方式二:比如公司發放員工的工資為8000元。有的會計人員籌劃為通過公司賬面發放3000元,另外的5000元通過讓職工到處找費用票、甚至明示或者幫著員工統一買票來頂抵工資,從而少繳個稅與社保。

             

            提醒:對于虛開虛抵發票、費用變動異常的情況早已經納入了稅局的電子眼。

             

            不可取方式三:比如公司發放員工的工資為8000元。有的會計人員籌劃為工資+勞務費,也就是通過公司賬面發放工資薪金3000元,另外的5000元通過員工去稅局虛開勞務費發票頂抵工資,從而少繳個稅與社保。

             

            提醒:對于同一個公司的同一員工,勞動關系和勞務關系不能并存。

             

            不可取方式四:比如公司發放員工的工資為8000元。有的會計人員籌劃為工資3000元,另外5000元屬于不交社保的職工生活困難補助。

             

            提醒:免征個稅與社保的職工生活困難補助是任職單位向員工支付的臨時性生活困難補助。即由于某些特定事件或原因而給納稅人本人或其家庭的正常生活造成一定困難,任職單位給該員工的臨時性生活困難補助。

             

            只有符合規定的臨時性生活困難補助才可以在計算社會保險費繳費基數時應予剔除。

             

            不可取方式五:比如公司發放員工的工資為8000元。有的會計人員自以為是的籌劃為這些人員不是公司的正式員工,屬于臨時工,不需要繳納社保,直接做個臨時人員工資發放表支付就可以。

             

            提醒:只要臨時工與企業存在實際雇傭關系簽訂了勞動合同,同時參加單位的考勤、服從單位的規章制度管理,那么臨時工與正式員工一樣,應享受同等待遇,都需要申報個稅與社保。

             

            2新個稅11日執行,《個人所得稅專項附加扣除操作辦法(試行)》出爐

             

            《個人所得稅專項附加扣除操作辦法(試行)》第三條 納稅人享受符合規定的專項附加扣除的計算時間分別為:

             

            (一)子女教育。學前教育階段,為子女年滿3周歲當月至小學入學前一月。學歷教育,為子女接受全日制學歷教育入學的當月至全日制學歷教育結束的當月。

             

            (二)繼續教育。學歷(學位)繼續教育,為在中國境內接受學歷(學位)繼續教育入學的當月至學歷(學位)繼續教育結束的當月,同一學歷(學位)繼續教育的扣除期限最長不得超過48個月。技能人員職業資格繼續教育、專業技術人員職業資格繼續教育,為取得相關證書的當年。

             

            (三)大病醫療。為醫療保障信息系統記錄的醫藥費用實際支出的當年。

             

            (四)住房貸款利息。為貸款合同約定開始還款的當月至貸款全部歸還或貸款合同終止的當月,扣除期限最長不得超過240個月。

             

            (五)住房租金。為租賃合同(協議)約定的房屋租賃期開始的當月至租賃期結束的當月。提前終止合同(協議)的,以實際租賃期限為準。

             

            (六)贍養老人。為被贍養人年滿60周歲的當月至贍養義務終止的年末。


            前款第一項、第二項規定的學歷教育和學歷(學位)繼續教育的期間,包含因病或其他非主觀原因休學但學籍繼續保留的休學期間,以及施教機構按規定組織實施的寒暑假等假期。

             

            3一般納稅人轉小規模納稅人

             

            一般納稅人轉為小規模,須在20181231日前辦理,超過期限就無法轉回小規模了!

             

            轉登記要點回顧:

             

            ?一般納稅人轉為小規模納稅人的條件

             

            轉登記日前連續12個月(按月申報納稅人)或連續4個季度(按季申報納稅人)累計應稅銷售額未超過500萬元的才可以轉回小規模;

             

            營改增行業的一般納稅人不得轉回小規模;

             

            201851日以后新成立的已經認定一般納稅人的不得轉回。

             

            ?一般納稅人轉為小規模納稅人的流程

             

            符合規定的納稅人,向主管稅務機關填報《一般納稅人轉為小規模納稅人登記表》,并提供稅務登記證件;已實行實名辦稅的納稅人,無需提供稅務登記證件。

             

            ● 政策依據:《國家稅務總局關于統一小規模納稅人標準等若干增值稅問題的公告》(國家稅務總局公告2018年第18)

             

            4國地稅合并過渡期即將結束,全部啟用新的發票監制章

             

            20186月國地稅征管體制改革,掛牌前已由各省稅務機關統一印制的稅收票證和原各省國稅機關已監制的發票在20181231日前可以繼續使用,也就是說各省國稅局監制的發票即將停用,在此之前取得的這類發票,我們會計朋友們要抓緊時間入賬了。

             

            既然要啟用新的發票監制章,下面這件事又要注意了,自建電子發票服務平臺和第三方電子發票服務平臺的納稅人,一定要記得在20181231日前完成升級工作。

             

            ● 政策依據:《國家稅務總局關于稅務機構改革有關事項的公告》(國家稅務總局公告2018年第32號)

             

            《國家稅務總局關于增值稅電子普通發票使用有關事項的公告》(國家稅務總局公告2018年第41號)

             

            5紙質通行費發票進項稅計算抵扣即將到期

             

            201811日至1231日,納稅人支付的一級、二級公路通行費,可憑取得的通行費發票上注明的收費金額按照公式計算可抵扣進項稅額。20181231日以后若要抵扣進項稅一定要取得收費公路通行費增值稅電子普通發票。所以近期取得的一級、二級公路通行費請在20181231日前盡快入賬,計算抵扣進項稅。

             

            ● 溫馨提示:若需取得通行費電子發票,需要辦理ETC卡或用戶卡,登錄發票服務平臺注冊賬戶,綁定ETC卡或用戶卡后即可開具。

             

            ● 政策依據:《財政部 國家稅務總局關于租入固定資產進項稅額抵扣等增值稅政策的通知》(財稅[2017]90號)

             

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