In fact, this personal telephone reimbursement business only needs to make a tax adjustment and increase.
According to the needs of its own office business, the company reimburses the telephone charges incurred by its employees, which are included as "employee welfare expenses" in the accounting treatment, and the pre-tax deduction is allowed for the part that does not exceed 65,438+04% of the total wages and salaries. Therefore, when the company reimburses personal telephone charges, it does not need to make tax adjustment when the annual corporate income tax is settled.
Based on:
1. Article 3 of the Notice of State Taxation Administration of The People's Republic of China on Deduction of Wages and Salaries and Employee Welfare Expenses (Guo Shui Fa [2009] No.3) stipulates that the employee welfare expenses stipulated in Article 40 of the Implementation Regulations shall include the following contents:
(1) Equipment, facilities and personnel expenses incurred by welfare departments of enterprises that fail to perform social functions alone, including equipment, facilities and maintenance expenses of staff canteens, staff bathrooms, barbershops, infirmary, nurseries, sanatoriums and other collective welfare departments, and wages, social insurance premiums, housing accumulation funds and labor expenses of welfare department staff.
(2) Subsidies and non-monetary benefits for employees in medical care, living, housing and transportation. , including medical expenses paid by enterprises to employees traveling in different places, medical expenses of employees of enterprises who have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, subsidies for employees' difficulties, relief funds for employees' canteens, and transportation subsidies for employees.
(3) Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pension expenses, settling-in expenses, family leave travel expenses, etc.
2. Telephone invoices with personal names on the invoices cannot be deducted before tax, and tax should be increased.
Basis: Article 6 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing Some Specific Measures to Further Strengthen Tax Collection and Management (Guo Shui Fa [2009]114) stipulates that "the legal and valid credentials not obtained according to the regulations shall not be deducted before tax." Therefore, the invoice is a telephone charge in the name of an individual and cannot be deducted before the enterprise income tax.
The company only needs to adjust the tax payment for personal reimbursement of telephone charges once, and cannot adjust it repeatedly.
3. Tax planning suggestion: The company can incorporate the communication subsidy into the salary system of enterprise employees and distribute it together with the salary. According to Article 1 of the Notice of State Taxation Administration of The People's Republic of China on Deduction of Wages and Salaries of Enterprises and Welfare Expenses of Employees (Guoshuihan [2009] No.3), the tax authorities can grasp the following principles when confirming the rationality of wages and salaries: (1) Enterprises have formulated a relatively standardized wage and salary system for employees; (2) The wage and salary system formulated by the enterprise conforms to the industry and regional level; (3) The wages and salaries paid by enterprises in a certain period of time are relatively fixed, and the wage and salary adjustments are carried out in an orderly manner; (4) The enterprise has fulfilled the obligation of withholding and remitting individual income tax on the wages and salaries actually paid; (5) The arrangement of wages and salaries is not aimed at reducing or evading taxes.
Communication subsidies that meet the above requirements can be directly deducted before tax as wages and salaries without employees providing invoices, thus reducing the company's tax burden.
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