税前扣除项目几个支出界限

正确确定所得税税前扣除项目是正确计算应纳所得税的前提和基础。现行企业所得税税前扣除的具体项目较多，有的项目可以扣除，有的项目不得扣除，有的扣除项目有限定的条件，有的扣除项目有限定的标准。在众多的扣除项目中，有些扣除项目名称很相似，会计处理规定也相同，但税前扣除的具体规定却不相同。为了正确计算企业所得税。笔现就所得税前扣除项目中容易混淆的几组支出项目进行比较分析。     

纳税人如何准确申报扣除资产损失

某企业财务人员反映，他们是一家油气田企业，公司在2009年列支了一些资产损失，根据《企业所得税法》第八条的规定，企业实际发生的与取得收入有关的、合理的损失，准予在计算应纳税所得额时扣除。不想在今年的所得税汇算清缴中，税务机关竟然认为他们列支的部分资产损失，不符合有关税收法律、法规的规定，因此不允许在税前列支这些损失。纳税人应当如何准确申报扣除有关资产损失？     

劳保费支出税前扣除操作处理提示

企业发生的劳动保护费支出能否在企业所得税前扣除。如何进行劳保费支出所得税前扣除操作处理，劳保费列支范围、税前扣除条件等几个问题．一直是企业操作处理时容易出错的地方，笔者对此分析概括如下：     

找准税前列支的途径

我国税收政策法规对企业所得税税前列支项目作了许多限制性规定，但有些税前列支项目仍然存在一定的空间，企业如果能够用活用足税前列支政策，就能起到较好的节税效果。     

国家税务总局关于中国航空集团公司所属飞机、发动机大修理预提费用余额征收企业所得税问题的复函

中国航空集团公司: 你公司《关于中航集团所属航空公司飞机和发动机大修费预提余额在税前列支的请示》(中航集团[2O03]42号)收悉,经研究,答复如下: 根据国家税务总局下发的《企业所得税税前扣除办法》(国税发[2000]84号)规定精神,企业所得税税前扣除费用     

外资企业应关注税前扣除项目的变化

本文对"两法合并"后外资企业税前扣除政策的重大变化进行归纳总结:合理工资可以据实列支且不再需要审核;建造期超过12个月的存货借款费用应计入资产成本;汇兑损失税前扣除范围有变化;福利费支出范围扩大了;业务招待费只能按60%扣除;广告费和业务宣传费、公益性捐赠有了扣除限制;与固定资产折旧扣除有关的规定有了变化等。     

个人所得税税前扣除的国际比较

通过对部分国家的个人所得税税前扣除制度、数额进行比较,可知:发达国家个人所得税的税前扣除额低于人均GDP和就业人口平均工资,甚至低于贫困线,但绝对额比较大,非标准扣除(据实扣除)项目多;发展中国家个人所得税税前标准扣除数额通常高于人均GDP和就业人员平均工资,但绝对额比较小,非标准扣除(据实扣除)项目也比较少,可供我国设计工资、薪金所得的税前扣除的绝对水平和相对水平时参考。建议在近期内将我国个人所得税工资、薪金所得的综合扣除额调整为每月1300元。     

小微企业不良贷款核销执行难

财税政策不协调一是无法实现税前列支核销。财政部《金融企业呆账核销管理办法(2010年修订版)》(以下简称"新《办法》")给予商业银行单笔500万元以下不良贷款的自主核销权,很大程度上简化了小微企业不良贷款的核销程序,有利于减少核销的操作成本。但按照国税总局《金融企业呆账损失税前扣除管理办法》的规定,新《办法》给予的自主核销标准不能作为税前列支核销的标准,而且税务总局制定的税前列支标准非常严格,并     

商业银行业务及管理费税前扣除凭证的探讨

正税前扣除凭证是指在计算企业所得税应纳税所得额时,证明企业支出发生并据以进行税前扣除的凭证。目前我国现行税收法律法规中,在国家税务总局层面上尚未出台有关企业所得税税前扣除凭证管理的统一规定,仅宁夏回族自治区税务局和江苏省地税局于2012年度发布实施了《企业所得税税前扣除凭证管理办法》,对税前扣除凭证的相关备查资料进行了明确和规范。笔者以自身对税前扣除凭证政策规定的理解,结合商业银行企业所得税汇算清缴实践工作,以业务及管理费税前扣除凭证为例,对其政策规定、种类和特征、形式和要件等进行归纳和分析,并对税前扣除凭证的要点把握提出相关建议。文章观点有待大家共同探讨。     

十项费用税前扣除时需要提供合法有效凭证

企业年度汇算清缴时,需要自行计算全年应纳税所得额,此时不可避免涉及到税前扣除项目。其中税前扣除凭证除了发票外还包括哪些特殊事项的凭证呢？一、工资薪金。纳税人支付给本单位员工的工资薪金,以工资表和相应的支付单据为税前扣除凭证。     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.     

浅议金融机构的举证责任

金融纠纷案件是当事人以存单或进账单、对账单、存款合同、保险单、票据、证券等凭证为主要证据向人民法院提出诉讼的案件,对于不同种类金融纠纷的当事人的举证责任,我国现行的金融法律、法规及司法解释有不同的规定。由于金融机构的特殊法律地位,发生金融纠纷时存在有关当事人将最后偿付风险转移给金融机构承担的主观故意,在客观上会使金融机构难以提供相应的证据来对抗不法债权人的诉讼请求,而导致金融机构败诉。为此,对金融诉讼案件中金融机构的举证责任加以研究具有重要的实践意义。     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…