At the end of the year, another boss is asking: I often go out to consume, eat, drink and shop, and take the invoice back to the company after consumptionFirst of all, we need to be clear: **Consumption refers to the use of the company's funds by the company owner to pay for personal expenses when the sun rises out. This consumption behavior may include shopping, dining, entertainment, travel, etc.
Is it tax deductible?It is necessary to distinguish between the actual situation. If these expenses are used for the company's business, such as the most common boss who invites customers to eat because of business needs, in this case, as long as the compliant invoice can be obtained, the company can get back the tax deduction. However, if these expenses are used for the boss's personal purposes, such as the boss inviting family and friends out to eat, even if the employer obtains a compliant invoice, it will not be able to get back to the company for tax deduction.
In another case, the boss of the festival used ** to buy some supermarket shopping cards and send them to employees as New Year's benefits, which can be deducted after obtaining a compliant invoice, but it should be noted that the amount shall not exceed 14% of the total salary and salary;However, if the boss buys some supermarket shopping cards for his relatives and friends with **, then he can't come back to the company with invoices for tax deductions.
The boss should understand that the company's money is not the boss's money, and the company and the boss are two independent subjects at the legal level. As a shareholder of the company, the boss has the rights and responsibilities of shareholders, and such rights and responsibilities are fair. For example, if the company makes money, the boss, as a shareholder, can distribute dividends according to the corresponding shareholding ratio, but needs to deduct 20% of the dividend taxIn the same way, if the company loses money, the boss does not need to use all his net worth to pay for the company's losses, but only needs to bear the corresponding amount of shares held.
Summary: Whether the boss shareholder's consumption can be deducted from tax is based on the actual situation, if it is for business needs, it can be deducted before the company tax after obtaining the compliance invoice, but it is necessary to follow the corresponding deduction limit ratio, if it is because of the boss's personal consumption expenditure, even if the compliance invoice is obtained, the company cannot get back the tax deduction. And because the boss's personal expenses are consumed with **, this money needs to be deducted according to the 20% dividend tax.
Bosses who want to save taxes can consider enjoying some preferential policies for local parks. At present, there are such parks in Chongqing, Jiangsu, Anhui and other places, and enterprises can enjoy the preferential support policies of the park as long as they have a registered address and pay taxes for normal operation. According to the actual situation of enterprises, the park will provide preferential policies such as verification and tax collection, tax support, etc., which can effectively and compliantly reduce the tax burden for enterprises.