想了解生意税务的一些知识

milkzhan

1,如果自己借钱给自己的公司(有限公司),那么日后该公司可以如数返还吗(作为还欠款,且不用上税(包括公司所得税和个人收入税))?

2, 如果公司购买一辆新车,不论是一次付清还是分期付款,作为固定资本的增加,也是要作为营业收入上税吗? 虽然日后几年内可以折旧.

黑山老妖

1. yes
2. don't know. normally companies will use novated lease for vehicles.

milkzhan

原帖由 黑山老妖 于 2008-8-4 12:53 发表
1. yes
2. don't know. normally companies will use novated lease for vehicles.

谢谢指点.

但是关于第一点, 我听说, 还欠款是要在交公司营业税后, 也就是说,欠款不是公司的成本,公司的收入在去掉所有成本后, 先上税再还欠款. 不知这种说法正确还是错误?还是有其他不同的前提条件?

关于第二点, 什么是novated lease for vehicles?

shuangchao

1. When you lend money to your company, your company can chose to repay this amount at a later date, there is no tax consquence. (keep in mind, this does not apply when company lends money to you)
2. When the company takes out a loan to purchase a new car, assuming it is for business purposes. the interest component will be deductible to the company, plus the depreciation of the car itself.

milkzhan

原帖由 shuangchao 于 2008-8-4 15:17 发表
1. When you lend money to your company, your company can chose to repay this amount at a later date, there is no tax consquence. (keep in mind, this does not apply when company lends money to you)
2. ...

谢谢回答, 第一个问题应该明白了.

关于第二个, 折旧怎么都得分几年完成, 就算加上贷款利息, 也比车钱要少得多, 那么增值的那部分资产是否要上税呢?

shuangchao

Hi
The car the company acquires is an asset, there is no income tax consquence on the acquisition of a car until it is disposed later on.
so if i undersand your question correctly, the answer is NO.

milkzhan

原帖由 shuangchao 于 2008-8-5 12:16 发表
Hi
The car the company acquires is an asset, there is no income tax consquence on the acquisition of a car until it is disposed later on.
so if i undersand your question correctly, the answer is NO.

谢谢, 这回明白了.

milkzhan

原帖由 shuangchao 于 2008-8-4 15:17 发表
1. When you lend money to your company, your company can chose to repay this amount at a later date, there is no tax consquence. (keep in mind, this does not apply when company lends money to you)
2. ...

对于第一个问题的回答, 现在又出现问题了. 我的会计师说要先上税才能还钱, 对于还钱不上税的说法是对无限公司的, 而我们的是有限公司.

真是这样吗? 还是我的会计师忽悠我呢?