浅议收益性支出与资本性支出的划分...

浅议收益性支出与资本性支出的划分原则（Discussion on the dividing principle of income expenditure and capital
expenditure）
In 2008, the State Council promulgated the regulations on the implementation of the enterprise income tax law of the People's Republic of China (hereinafter referred to as the implementation regulations), and the implementation regulations came into effect on January 1, 2008. Article twenty-eighth of the Implementing Regulations stipulates that the expenses of enterprise law students shall be divided into income expenditure and capital expenditure. The income expenditure shall be deducted directly in the current period; the capital expenditure shall be deducted in installments or included in the relevant asset costs, and shall not be deducted directly in the current period. The expenses or property of an enterprise's non taxable income for expenses may not be deducted or calculated, and the corresponding depreciation and amortization deductions shall be deducted. Unless otherwise stipulated in the enterprise income tax law and these regulations, the actual costs, expenses, taxes and other expenses of an enterprise shall not be deducted repeatedly.
These are the principles stipulated in the new enterprise income tax law on how enterprises' expenditures are deducted before the enterprise income tax. Compared with the domestic and foreign enterprise income tax law, the provisions of the new content, but also to further refinement, Eighth New Enterprise Income Tax Law stipulates the deduction principle of the specific meaning, can be understood from the following aspects:
I. deduction of income expenditure and capital expenditure
The eighth provisions of the new enterprise income tax law and the twenty-seventh regulations on the implementation of the regulations require that the expenses deducted from pre tax deduction in the industry must be reasonable expenses related to income obtained. The relevant and reasonable expenses incurred by an enterprise will generally bring about the inflow of corresponding economic benefits to enterprises, and should be deducted before tax. However, this does not mean that the economic benefits incurred by the enterprise in relation to income and reasonable expenditure are immediate. In fact, enterprises in order to obtain the income and expenditure, the effect is often long, time span is very long, can not achieve the full return immediately, or can not achieve gains in a short period of time. According to the principle of proportion of income and expenditure of the enterprise income tax system in the long term, can bring economic benefits to the enterprise spending, or take a long time to recover the economic interests of the expenditure, in the arrangement of tax system, it should not really happen according to the current expenditure shall be deducted before tax, which is to distinguish the expenses incurred by an enterprise in economic effectiveness the benefits for the enterprise, if the enterprise incurred to achieve economic benefits in the short term, then according to the matching principle of income and expenditure, should allow this part of the expenditure in the same period of tax income, shall be deducted; if the expenses incurred by an enterprise is not able to achieve economic benefits in the short term, which can not be recovered the economic benefits in the short
term, but the need for a relatively long time, according to the principle of proportion of income and expenditure, the expenditure Artificial division, and the corresponding economic interests of the corresponding sub paragraph, be phased out before tax deduction. That is to say, the expenditure of enterprise should be divided into income expenditure and capital expenditure according to the length of expenditure.
The term "income expenditure" refers to the expenditure of an enterprise, which is only the expenditure of the tax year; the capital expenditure refers to the benefit of the enterprise expenditure, and the expenditure in the tax year and the following tax year. For example, the enterprise to pay the wages of workers spending, spending efficiency is only related to the tax year, shall be regarded as revenue expenditure; expenditure of enterprises purchase of fixed assets, efficiency of expenditures will continue through the use of fixed assets gradually recovered, spending benefits not only related with the tax year after the tax year, and related. Revenue expenditure and capital expenditure is the income tax treatment requirements, in order to achieve the ratio of taxable income and expenditure in time, avoid the happening of the spending freely in different taxable period to evade tax deduction, at the same time, the general principle is to prevent the confusion of accounting, revenue and capital expenditures, thus underestimate the assets and earnings or overvalued overvalued assets and undervalued revenue, is not conducive to the accounting information user decision. As a result, all expenses actually occurring in the business include costs, expenses, taxes, losses, and other expenses,
Should be strictly divided according to the standard of income expenditure and capital expenditure. The income expenditure shall be deducted directly in the tax year that occurs. Because the capital expenditure is: in the business activities of enterprises to obtain economic benefit and expenditure, the expenditure where the benefits and the tax year after the tax year, the capital expenditures incurred to obtain long-term profit is not allowed in the tax year "spending time deduction". Common examples such as buildings, factories, machinery, patents, etc.. Expenditures incurred on these assets are generally recognised by means of depreciation or amortization before tax deduction during the asset use period.
Two, may not repeat the deduction principle
The second paragraph of this article is the principle of deduction of expenses may not be repeated, i.e. the actual cost of the enterprise, cost, taxes, losses and other expenses shall not be deducted, but the corporate income tax law and implementation regulations unless otherwise, this is the ratio of income and expenditure principle, the original domestic tax law have similar provisions. The taxpayer shall not leak or repeat the calculation of any impact on the amount of taxable income project. If the actual expenditure of the enterprise is deducted repeatedly, the scope and standard of the pre tax deduction of the enterprise may be infinitely expanded, which will seriously erode the tax base of the enterprise income tax. Understanding the principle of non - repeated deductions stipulated in this paragraph can be carried out in the following two aspects:
First, in principle, no deduction shall be made, that is, for the same cost, expenses, taxes, losses and other expenses, the deduction shall be deducted only once. This is a basic principle.
Two, the enterprise income tax law and these regulations provide that the actual costs, expenses, taxes, losses and other expenses of the enterprise may be deducted repeatedly, and the expenditure on the same item can be deducted repeatedly. The reason for this provision is mainly on account of the special circumstances, the state may hope the repetition deduction form, indirectly give businesses incentives, encourage specific behavior of enterprises, play a regulatory function of Taxation, such as the provisions of this Ordinance as one of the preferential tax deduction. In addition, it is important to note that this duplication deduction exceptions, must be limited to the provisions of enterprise income tax law and implementing regulations, this is mainly considering the particularity of the tax system, tax revenue is directly related to national tax benefits, advised by special tax laws and administrative rules and regulations to allow more appropriate, if other laws administrative regulations, repeat deduct, due to the diversity of laws and administrative regulations, it is difficult to effectively control, will likely make the provisions can not be deducted repeat the reasonable control and scientific planning, and ultimately weaken or even nominal deduction principle restrictions shall not be repeated.
Three, the tax deduction and deduction of income and expenditure
The second paragraph of the Implementing Regulations refers to the deduction of the relevant property or expenses formed after the enterprise has not taxed the income and expenses. Correlation between the pre tax deduction of expenses for the enterprise provides the basis for the non taxable income by the formation of the spending limit of deduction; non taxable income is the concept of enterprise income tax law, the new regulations is mainly aimed at the financial appropriation, administrative fees and government funds, as well as by the competent tax departments under the State Council, the financial regulations for special purposes and approved by the State Council financial funds. For the non taxable income, taking into account the income of the organization or institution is generally bear the administrative functions or engage in public affairs; non-profit activities for the purpose of funding, administrative fees and government funds are generally not as taxable income, and in accordance with the public finance management, finance, administrative fees and government funds generally closed by fiscal two lines of revenue and expenditure management and operation, has no real meaning to tax, so the enterprise income tax law stipulates this part of the revenue for the enterprises belong to the non taxable income. Since non taxation is excluded from the scope of Taxation, the relevant expenditure should not be included in the scope of expenditure according to the principle of relevance. If the property or expenses derived from non taxable income is deducted before tax, this means that the non tax income has been received twice before tax deduction, and two preferential tax benefits have been obtained.
At the same time, it is inconsistent with the practice of income tax in domestic enterprises. Therefore, the aforesaid provisions shall not be deducted or calculated from the expenses or property formed by the enterprise's non tax revenues for expenses, so as to ensure the national tax benefits.。