I am now very puzzled by the practical problems encountered in studying accounting

The idea is wrong, the people who make the tax law are experts, how can you take advantage of this loophole.

tax law provisions; Income from wages and salaries refers to the wages, salaries, bonuses, year-end salary increases, labor bonuses, allowances, subsidies, and other income related to the position or employment obtained by an individual as a result of his or her position or employment.

Year-end bonuses and labor bonuses are also included in wages, as long as the labor income related to your position and employment is taxed according to wage and salary income.

In addition, bonuses in science, education, technology, culture, health, sports, environmental protection and other aspects issued by provincial-level people's ministries and commissions and units above the People's Liberation Army, as well as foreign organizations can be exempted from individual income tax.

The tax law is not so simple, so you can take advantage of the loopholes.

First of all, whether the bonus is usually or at the end of the year, it must also be taxed together with the salary, and even if it is not taxed together, it must be taken out separately and taxed like salary.

Secondly, the difference if the threshold is not reached, will not be deducted, but there is no need to pay tax if it is not reached. So what you say about 6700-1100 is not true at all.

You are right, if the tax is calculated together, the correct tax calculation method is: (7600-2000)*15%-125=715

The new tax law stipulates that year-end bonuses or dividends can be amortized equally in each month to calculate individual income tax; In other words, you can calculate the year's salary and bonus together in the last month, and then make up the rest.

For example, my monthly salary is 7600 yuan, and I need to pay 760 yuan in taxes, which is miscalculated [7600-2000]*15%-125=715

There is a fixed calculation method for a one-time bonus, which is also included in the current month.

You have the same calculation as above.

Some are deductible.

You can find some information to see.

First of all, your idea is not feasible, your algorithm is not right, your salary is 7600, and the income tax you pay is not 760 but (7600-2000) * 20 -375 745

There is a way to pay bonuses or dividends at the end of the year! In some amount segments, the amount of money is more, and the personal after-tax income is less, there is a free software (called cooltax2008) is specifically designed to measure this, you can try it.

My thoughts on this issue:

First, I think the first thing to consult is to consult peers, because most of the problems encountered by accountants are more anxious, and peers have rich experience and can deal with problems quickly. Chinese regard "not being ashamed to ask" as a virtue, and seniors will not look down on you, and most people are willing to do it as a "good teacher". Therefore, I think it is most effective to consult with your peers first.

Secondly, after consulting peers and solving the problem, then find relevant information, which is convenient for deepening their impression and improving their business theoretical quality, which is very important for improving their business ability.

Second, other people, such as teachers, can ask for advice afterwards and do some ** conversations. Because the teachers have rich theoretical knowledge and poor practical ability. You can make up for your theoretical shortcomings.

Communicating with comrades in the tax department varies from question to issue, because often "the speaker is unintentional, but the listener is intentional". I've learned this before. As for accounting firms, of course, they can consult if they have convenient conditions, but they should also be cautious in adopting, because they sometimes answer irresponsibly, and each industry can only be regarded as understanding for them, not proficient.

The above two points are for your reference.

1. Do you want to ask, is the insurance premium counted? Insurance premiums are usually paid once a year, so they will not be included in the cost, and it should be noted that this topic is not good, and there is a deductible transportation invoice in the transportation and miscellaneous expenses? Because this affects the fifth answer: e, none of the above.

2. There are many ways to account for bad debts, including but not limited to the above, as long as the estimated situation can be reflected, direct resale is not necessary to estimate on a regular basis, which is applicable to industries with a very low incidence of bad debts, and bad debts that need to be estimated on a regular basis refer to the total balance of accounts receivable, accounts receivable details, aging analysis, or classification details, etc., are to estimate a bad debt amount first, and then reverse it when it really happens, so it will use the account of the allowance.

The initial measurement of fixed assets should be recorded according to their costs, that is, the actual purchase price, packaging costs, transportation costs, installation costs, and relevant taxes paid should be included in the recorded value of fixed assets (machinery and equipment purchased by general VAT taxpayers after January 1, 2009, and office supplies can be deducted for VAT as long as they are used for taxable items), then the answer to the first question should be A, and answer D is only included in the transportation and miscellaneous expenses, and the insurance premiums are not included in the recorded value.

One of the methods of writing off bad debts is the direct transfer method, which is to write off bad debts as period expenses when bad debts actually occur; One is the allowance method, which is to estimate the bad debt loss on a regular basis, include it in the period expenses, and establish a bad debt reserve account at the same time, and write off the bad debt reserve account when the bad debt actually occurs. The choice of the method of writing off bad debts mainly depends on the provisions of the accounting system of the enterprise, and the provision method is generally adopted.

1. According to the new accounting standards, A, 41800, value-added tax (input tax) 6800 yuan can be deducted, according to the old accounting standards should be selected B, 48600, value-added tax (input tax) 6800 yuan is included in the value of fixed assets.

2. B. Allowance method; There are two accounting methods for bad debts: direct resale method and allowance method, and the direct resale method does not need to estimate bad debt losses on a regular basis.

In the purchase of fixed assets, the insurance cost is included in the cost of making the assets reach a certain point where they can be used, and you need to pay attention to the value-added tax, which needs to be discussed on a case-by-case basis.

If the fixed asset is used to produce products, then it cannot be included in the cost, if it is used for management (such as office buildings), it is a non-taxable item and should be included in the cost, and now only the allowance method is used.