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所在平台: Udemy |
课程主页: https://www.udemy.com/course/pgbp-profit-and-gains-of-business-or-profession/
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课程名称：PGBP（商业或职业的利润和收益） 课程概述： 本课程重点讲解根据第28至44条关于商业或职业的利润和收益的纳税规定。主要涉及第28条中规定的应税商业或职业收入，包括可扣除的损失与支出。课程内容包括： 1. **可扣除的损失：** - 贸易商品损失 - 预付款违约损失 - 贸易担保损失 - 因员工失误、盗竊或贪污造成的损失 - 强盗盗窃导致的损失 - 保险箱内现金被盗 - 外国侵略导致的库存损失 - 证券买卖损失 - 汇率波动导致的损失 - 合同终止损失 - 原材料或成品在运输中的损失 - 保证金没收的损失 2. **明确允许的支出或扣除项目：** - 建筑相关费用（第30条） - 机械、家具和设备费用（第31条） - 折旧及允许的费用（第32条） - 茶、咖啡和橡胶开发账户支出（第33AB条） - 修复基金的存款扣除（第33ABA条） - 科学研究的支出（第35条） - 取得专利权和版权的费用（第35A条） - 获得技术知识的费用（第35AB条） - 电信频谱使用权支出（第35ABA条） - 经营电信服务所需执照的资本支出（第35ABB条） - 特定业务的费用扣除（第35AD条） - 农村发展基金的支出扣除（第35CCA条） - 农业推广项目的支出（第35CCC条） - 技能发展项目的支出（第35CCD条） - 初步费用的扣除（第35D条） - 合并或分拆情况下的支出摊销（第35DD条） - 自愿退休计划下的支出摊销（第35DDA条） - 矿产发现的支出（第35E条） - 其他扣除（第36条） 3. **根据一般商业原则允许的支出或扣除：** - 这些支出不应属于第30至36条所列的费用。 - 应与纳税人运营的行业相关且_profit_必须可征税。 - 不应是纳税人的个人或家庭开支。 - 支出的支付必须与商业或职业完全相关。 - 不应是资本性质的支出。 - 支出必须在前一年支付。 - 不得用于任何法律禁止的项目或与犯罪有关的支付。 4. **明确禁止的支出、折旧率及商业收入的计算。** 5. **职业收入的计算及其解释。** 本课程适合希望深入了解商业或职业盈利相关税务处理的学员，通过详细分析法律条款，帮助学员掌握税务合规与利润最大化的策略。
Profit and Gains of Business or Profession u/s 28 - 44Income taxable under the head Profits and Gains of Business or Profession Section 28Admissible Deductions:I. Allowed business losses. 1. Loss of Trading Goods. 2. Loss on Accounts of Forfeiture of Advances. 3. Loss on Account of Guarantee in Trade. 4. Loss due to carelessness coercion, theft, embezzlement by employee. 5. Loss due to dacoits. 6. Theft of cash from safe. 7. Loss of trade stock and goods on foreign aliens attack. 8. Loss on sale-purchase of securities. 9. Loss on account of fluctuations in exchange rates 10. Loss on terminations of contract. 11. Loss in transit of raw material or furnished goods. 12. Loss on forfeiture of security depositedII. Expenses or deductions expressly allowed: 1. Expenses relating to building - U/S 30 2. Expenses of machine, furniture and plant - U/S 31 3. Depreciation and allowable allowance - U/S 32 4. Tea development account, Coffee development account and Rubber development account - U/S 33AB 5. Deduction regarding deposit in site restoration fund - U/S 33ABA 6. Expenditure on scientific research - U/S 35 7. Expenses incurred in acquiring patent rights and copyrights - U/S 35A 8. Expenses on acquiring technical know-how - U/S 35AB 9. Expenditure for obtaining rights to use spectrum for TeleCommunication services - U/S 35ABA 10. Capital expenditure to obtain license to operate Tele-Communication services - U/S 35ABB 11. Deduction in respect of Expenditure on specified business - U/S 35AD 12. Deduction of payment in rural development fund - U/S 35CCA 13. Expenditure incurred on agricultural extension project - U/S 35CCC 14. Expenditure incurred on any skill development project - U/S 35CCD 15. Deduction in respect of preliminary expenses - U/S 35D 16. Amortization of expenditure in case of amalgamation or demerger - U/S 35DD 17. Amortization of expenditure under voluntary retirement scheme - U/S 35DDA 18. Expenses on the discovery of minerals - U/S 35E 19. Other deductions - U/S 36III. Expenses or deductions allowed on the basis of general commercial principles: 1. These deductions should not be of expenses mentioned in section 30 to 36. 2. These expenses should be related with the trade operated by the assessee and the profit must be taxable. 3. They should not be personal or domestic expenses of assessee. 4. Payment of these expense must be in relation to business or profession fully. 5. These expenses should not be of capital nature. 6. These expenses should be paid in the previous year. 7. These expenses should not be paid for such object which are prohibited by any law or are in connection with any crimeExpenses Expressly DisallowedRate of DepreciationComputation of Income from BusinessProfit & Loss AccountExplanation of above itemsProfessionComputation of Income from ProfessionExplanation of above items
