会计常见问题（Accounting FAQ）.doc

会计常见问题（Accounting FAQ） Question 1: how do you handle personal accident insurance payable by the company? Answer: according to the relevant laws and regulations of the state, the insurance for enterprises with special types of work can be accounted for directly in the management fee subjects. If the enterprise for each employee on the insurance, the general as a welfare enterprise paid to employees, accounting, budget, in welfare payable subjects in tax law, as the enterprise to deal with staff wages, withholding personal income tax according to law. Second Q: general taxpayers main production and sales of electronic products, has its own water meter and ammeter, due to reach the installation of sub table conditions, so the taxpayer and the number of households also share the water table, and sharing utilities according to a certain proportion, by collecting the taxpayer after the reunification of shanghai. How much is the tax rate for the taxpayer when he gives the invoice to other residents? Is it 6% or 13%? Answer: first, the value-added tax ordinary taxpayer sells the tap water, may choose according to 6% collection rate computation, pays the value added tax, and may issue the value-added tax special invoice according to the 6% collection rate. Once chosen, no change shall be allowed within three years. Two, choose the general taxpayer tax according to the simplified method, purchased from production enterprises or to tap water tap water supply enterprises tap water, the 6% tax rate of VAT invoices can apply for tax deduction. Three, the taxpayer on the sale of tap water, should be its sales, VAT and other business separate accounting, reporting sales, the amount of tap water will fill in the declaration form as a single column of the taxable goods column, the applicable tax rate according to the 6% fill in. Third question: our bosss private car used in the company, how to deal with the relevant costs? Answer: according to the provisions of the enterprise income