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گروه حسابداری و حسابرسی حساب پردازان برتر - چگونه هزینه های شما در امور مالیاتی قبول است؟
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چگونه هزینه های شما در امور مالیاتی قبول است؟
هزینه های قابل قبول مالیاتی چیست؟

طبق تعریف قانون ، هزینه های قابل قبول مالیاتی هزینه هایی هستند که در یک حد متعارف بوده و دارای مدارک معتبر باشد و منحصرا برای به دست آمدن درآمد همان دوره مالی خرج شده باشد.اگر همین حالا نگاهی به فهرست هزینه ها در این ماده بیندازید به راحتی متوجه امتیازاتی که سازمان امور مالیاتی برای دارندگان کسب و کارها مشخص کرده است خواهید شد. به عنوان مثال برخی از مدیران و حتی حسابداران تلاش می کنند هزینه های حقوق و دستمزد را تا حد ممکن کاهش بدهند، در صورتی که با اعمال قانونی و دارای مستندات هزینه حقوق و دستمزد و حتی دیگر هزینه های استخدامی شما هم می توانید حجم سود را کاهش دهید و هم دیگر ابهامی در ارائه و قبولی این هزینه نخواهید داشت. در مورد دیگر هزینه ها مثلا هزینه های ناچیز مانند هزینه باربری و حمل و نقل هم وضعیت به همین منوال است.

ماده ۱۴۸ قانون مالیات های مستقیم مواردی را به طور کامل تشریح کرده است که به چه صورت در حسابداری مالیاتی قابل قبول باشد. یکی از هزینه هایی که اغلب شرکت ها آن را متقبل میشوند هزینه های آموزشی و تحقیقاتی است.
شرکت ها برای افزایش سطح علمی کارمندان و پرسنل خود در برخی موارد به خرید کتاب و یا نرم افزار های آموزشی و یا موارد دیگر که باعث ارتقای جایگاه علمی آنان میشود، اقدام میکند. ولی آیا این هزینه ها باید جزء هزینه های قابل قبول مایاتی قلمداد شود ؟
در هشتمین آیتم از موارد مشروحه در ماده ۱۴۸ قانون مالیات های مستقیم اشاره شده که هزینه‌های تحقیقاتی، آزمایشی و آموزشی، خرید کتاب، نشریات و لوح‌های فشرده، هزینه‌های بازاریابی، تبلیغات و نمایشگاهی مربوط به فعالیت ‌موسسه، براساس آیین‌نامه‌ای که به پیشنهاد سازمان امور مالیاتی کشور به تصویب وزیر امور اقتصادی و دارایی می‌رسد، جزء هزینه های قابل قبول مالیاتی خواهد بود.

این مورد با اعمال شروطی همراه است. برای مثال زمانی که مدیریت اقدام به خرید کتاب برای کارمندان خود میکند اگر این کتب و نرم افزار های آموزشی را در اختیار آنان قرار دهد و در تملکشان قرار گیرد در این صورت امکان اعمال این هزینه ها در سرفصل هزینه های قابل قبول وجود دارد.

ولی در صورتی که مدیریت اقدام به خرید وسایل و تجهیزات آموزشی از جمله کتاب نماید و به کارکنان خود اعلام کند که تنها در شرکت از این نرم افزار استفاده شود، این مورد نمیتواند جزئی از هزینه های قابل قبول تلقی گردد، چراکه در تملک شرکت است و هنوز به عنوان دارایی از آن بهره گرفته میشود.

در حالت اول در حسابداری مالیاتی این مخارج به عنوان هزینه در نظر گرفته میشود ولی در مورد دوم به عنوان دارایی در ترازنامه نشان داده خواهد شد.


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