今天濟南代理記賬公司分享了“減免稅如何合理分攤期間費用”，祝您閱讀愉快！

文件規定
《國家稅務總局關于技術轉讓所得減免企業所得稅有關問題的通知》(國稅函〔2009〕212號)第三條規定，享受技術轉讓所得減免企業所得稅優惠的企業，應單獨計算技術轉讓所得，并合理分攤企業的期間費用;沒有單獨計算的，不得享受技術轉讓所得企業所得稅優惠。
The state administration of taxation on technology transfer income reduction of enterprise income tax related issues notice "(guoshuihan [2009] no. 2009), specified in article 3 of the technology transfer income reduction of enterprise income tax preferential enterprise, should be calculated separately technology transfer income, and the reasonable allocation during the enterprise's cost; No single calculation, shall not enjoy the preferential enterprise income tax on proceeds from transfer of technology.
《財政部、國家稅務總局關于中國清潔發展機制基金及清潔發展機制項目實施企業有關企業所得稅政策問題的通知》(財稅〔2009〕30號)規定，企業應單獨核算其享受優惠的CDM項目的所得，并合理分攤有關期間費用，沒有單獨核算的，不得享受上述企業所得稅優惠政策。
The ministry of finance, state administration of taxation on China's clean development mechanism (CDM) funds and clean development mechanism (CDM) project implementation enterprises on the problem of corporate income tax policy notice (caishui [2009] no. 30) regulation, the enterprise shall be accounted independently of CDM projects, the preferential policy and reasonable share related expenses, no separate accounting, shall not enjoy the enterprise income tax preferential policies.
《國家稅務總局關于實施國家重點扶持的公共基礎設施項目企業所得稅優惠問題的通知》(國稅發〔2009〕80號)第六條規定，企業同時從事不在《目錄》范圍的生產經營項目取得的所得，應與享受優惠的公共基礎設施項目經營所得分開核算，并合理分攤企業的期間共同費用;沒有單獨核算的，不得享受上述企業所得稅優惠。
The state administration of taxation on the implementation of the national key public infrastructure projects supported by the preferential enterprise income tax problem of circular (guoshuifa [2009] no. 80), article 6 of the regulation, enterprise engaged in is not in the catalogue of the range at the same time, income from production and business operation of the project should be to enjoy a favorable public infrastructure project separate accounting, business, and reasonable share enterprise during the common expenses; No separate accounting, and shall not enjoy the preferential enterprise income tax.
《財政部、國家稅務總局關于促進節能服務產業發展增值稅營業稅和企業所得稅政策問題的通知》(財稅〔2010〕110號)第六條規定，節能服務公司同時從事適用不同稅收政策待遇項目的，其享受稅收優惠項目應當單獨計算收入、扣除，并合理分攤企業的期間費用;沒有單獨計算的，不得享受稅收優惠政策。
The ministry of finance, state administration of taxation on promoting energy-saving services industry business tax and enterprise income tax policy issue VAT notice (caishui [2010] no. 110) of article 6 of the regulation, the energy conservation service company engaged in the treatment of different tax policies apply project, at the same time its enjoy preferential tax income shall be calculated separately, deductible items, and the reasonable allocation during the enterprise's cost; No single calculation, shall not enjoy the preferential tax policy.
稅務處理
1.分清減免所得（Distinguish between breaks）
企業所得稅法規定的減免所得，包括從事農、林、牧、漁業項目的所得，從事國家重點扶持的公共基礎設施項目投資經營的所得，從事符合條件的環境保護、節能節水項目的所得，符合條件的技術轉讓所得等。減免所得，指減免按項目實行減免稅，企業經營的符合條件的項目凈所得免征或減征所得稅，不是企業整體減免稅。對于上述減免所得優惠項目，稅法要求必須單獨核算，合理分攤期間費用。計算公式為：享受優惠的凈所得=項目收入-項目成本-項目分攤的期間費用。
Reduction of enterprise income tax law, including the engaged in farming, forestry, animal husbandry and fishery projects, national key support of the public infrastructure projects investment business income, is engaged in the eligible environmental protection, energy-saving water conservation projects, in accordance with conditions of technology transfer income. Refers to a reduced income reduction according to the project implementation of tax reduction or exemption, enterprises eligible projects exemption or reduction of income tax, net income is not entitled to duty exemption or reduction of whole enterprise. For these cuts the preferential project, the requirement of the tax law must be accounted independently, and during a reasonable share costs. Calculation formula is: enjoy preferential = net income during the project - project cost - income allocation of costs.
2.按項目分開核算（According to the project accounting separately）
國稅發〔2009〕80號文件規定，期間共同費用的合理分攤比例可以按照投資額、銷售收入、資產額、人員工資等參數確定。上述比例一經確定，不得隨意變更。凡特殊情況需要改變的，需報主管稅務機關核準。
Guoshuifa [2009] no. 80 document, the common expenses during the period of reasonable allocation proportion can be according to the amount of investment, such as sales, assets, personnel wages determined parameters. This ratio is affirmatory, shall not be arbitrarily changed. Special cases need to change, need to be reported to the competent tax authority for approval.
《中華人民共和國企業所得稅年度納稅申報表(A類，2014年版)的公告》(國家稅務總局公告2014年第63號)規定，《企業所得稅年度納稅申報表》A107020《所得減免優惠明細表》第4列“應分攤期間費用”，填報享受所得減免企業所得稅優惠的企業，該項目合理分攤的期間費用。合理分攤比例可以按照投資額、銷售收入、資產額、人員工資等參數確定。上述比例一經確定，不得隨意變更。
Annual tax return of the People's Republic of China on enterprise income tax (class A, 2014 edition) of announcement of announcement no. 63, 2014 (the state administration of taxation), the annual tax return of enterprise income tax "A107020 column 4 of the schedule of the income tax incentive" "share during expenses", fill in the reduction of enterprise income tax preferential enterprise, the project during the reasonable allocation of costs. Reasonable allocation proportion can be according to the amount of investment, such as sales, assets, personnel wages determined parameters. This ratio is affirmatory, shall not be arbitrarily changed.
根據上述規定，企業應分別計算減免項目收入、成本，并合理分攤企業的期間費用，獨立計算減免項目的計稅依據以及減免稅額度。不能分別核算的，不能享受減免稅。核算不清的，須向主管國稅機關提供相關資料，由主管國稅機關核定計算其減免稅的具體數額。
According to the rules, the enterprise shall be calculated separately reduction project income, cost, and reasonable share enterprise during the costs and independent relief project plan tax basis as well as tax deductions. Cannot be accounted for separately, cannot enjoy tax reduction or exemption. Accounting is not clear, shall provide relevant materials to the competent taxation organ, calculated by the national tax authorities for approval, the amount of duty reduction or exemption.
風險提示
1.納稅人同時從事減免項目與非減免項目的，應分別核算，獨立計算減免項目的計稅依據以及減免稅額度。不能分別核算的，不能享受減免稅。核算不清的，由稅務機關按合理方法核定。
Taxpayers engaged in relief projects and the reduction of projects at the same time, should be accounted for separately, the independent calculation relief project plan tax basis and tax deductions. Cannot be accounted for separately, cannot enjoy tax reduction or exemption. Accounting is not clear, the tax authorities for approval by a reasonable method.
2.納稅人同時從事適用不同企業所得稅待遇的項目的，其優惠項目應當單獨計算所得，并合理分攤企業的期間費用;沒有單獨計算的，不得享受企業所得稅優惠。
Taxpayers engaged in the machine is suitable for various treatment project of enterprise income tax at the same time, the program shall be calculated separately, and the reasonable allocation during the enterprise's cost; No single calculation, may enjoy the preferential enterprise income tax.
3.納稅人應根據企業實際情況，合理分攤期間費用。
Taxpayers should be according to the enterprise actual situation, reasonable allocation during charge.
4.對于分攤的期間費用基數存在爭議的，納稅人應與稅務機關溝通確認。
To apportion expenses during controversial base, taxpayers should communicate with the tax authorities confirmed.
5.分攤比例一經確定，不得隨意變更。特殊情況需要改變的，需報主管稅務機關。

Allocation proportion is affirmatory, shall not be arbitrarily changed. Special cases need to change, to the competent tax authorities.

以上是濟南代理記賬公司分享的減免稅如何合理分攤期間費用。

Above is the jinan bookkeeping agency company share during the how to reasonable share entitled to duty exemption or reduction of costs

濟南代理記賬公司：http://www.irmblog.cn