The company has no fixed assets, so how to calculate the refueling fee and crossing the bridge?

According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Deduction of Wages and Salaries and Employee Benefits, any enterprise that regularly issues or reimburses transportation subsidies, housing subsidies and other expenses for all employees or some employees, and can provide internal financial system, should belong to the category of employee benefits and be deducted within the limit of total wages and salaries 14%.

Transportation expenses reimbursed by enterprises for employees (including gasoline expenses, crossing the bridge, etc.). If the employee fails to meet the above requirements, it shall be deemed that the employee has reimbursed his due salary income with the bill and deducted it before tax in accordance with the relevant provisions on salary expenses.

As a monetary expression of fixed assets, extended data fixed funds also have the following characteristics:

1, the period of fixed capital is relatively long, which does not depend on the production cycle of products, but on the service life of fixed assets.

2. The value compensation and physical renewal of fixed funds are carried out separately. The former is gradually completed with the depreciation of fixed assets, and the latter is realized by using the depreciation funds accumulated at ordinary times when the fixed assets are unusable or unsuitable for use.

3. When purchasing and building fixed assets, you need to pay a considerable amount of monetary funds. This investment is one-off, but it will be recovered by stages through depreciation of fixed assets.

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