What are the pre-tax deduction items of income tax for labor dispatch enterprises?

Since July 1 day, 2006, the taxable salary allowed to be deducted when calculating and paying enterprise income tax by domestic-funded enterprises has been increased from the current per capita monthly 800 yuan (20% higher in Shanghai and 20% higher in 960 yuan) to 1600 yuan, and the policy of 20% higher has been stopped. Personnel introduced by an enterprise from a labor service company shall not be regarded as the taxable wages of the enterprise. The labor expenses (including wages and insurance) paid by the enterprise to the labor service company shall be deducted before tax with the invoice issued by the labor service company. In the process of labor dispatch, the cost of salary expenses, that is, the pre-tax deduction in Shanghai, has been increased from 960 to 1.600 yuan, so that the employer can reduce a lot of taxes when paying wages. For details, please refer to the following materials: \ x0d \ x0d \ guiding materials for income tax settlement policies of domestic enterprises (1) \ x0d \ x0d \ for. According to the relevant national tax laws and regulations, combined with the actual situation of this Municipality, some policies involved in the income tax settlement of domestic-funded enterprises in this Municipality in 2005 are explained as follows: \ x0d \ x0d \ 1. Pre-tax deduction items \ x0d \ x0d \ (1) wages \ x0d \ l and taxable wages, according to enterprise income tax. \x0d\\x0d\2。 According to the spirit stipulated in Articles 20 and 21 of Guo Shui Fa [2000] No.84, the pre-tax deduction standard of enterprise wages should be uniformly implemented by the state except for enterprises that implement the method of linking work efficiency (including the method of independently determining the wage level). \x0d\\x0d\3。 Local enterprises in this Municipality that implement the method of linking work efficiency, According to the Notice of Shanghai Municipal Bureau of Labor and Social Security and Finance Bureau on the Opinions on Adjusting and Controlling the Total Wages of Local State-owned Enterprises in 2005 (No.22 [2005] of Shanghai Labor Insurance) and the Notice of State Taxation Administration of The People's Republic of China on Doing a Good Job in the Follow-up Management of the Cancelled and Decentralized Enterprise Income Tax Examination and Approval Project (Guo Shui Fa [2004]), listed companies still follow the Interim Measures of Shanghai Finance Bureau, Taxation Bureau and Labor Bureau on the Taxable Wage Standard of Shanghai Stock Pilot Project. \x0d\\x0d\4。 The central enterprises in Shanghai that implement the method of linking work efficiency shall determine the taxable wage standard according to the base of linking work efficiency approved by the Ministry of Labor and Social Security and the downward decomposition index of the head office. \ x0d \ x0d \ For the problem that there is a time lag between the work efficiency-related liquidation and the income tax liquidation of the central enterprises in Shanghai, it is impossible to timely and accurately declare the pre-tax deduction base. In this year's liquidation, the pre-tax deduction will still be made according to the enterprise's salary liquidation of the previous year, and the taxable income of the next tax year will be adjusted after the salary liquidation of this year is issued. \x0d\\x0d\5。 For the branches of other provinces and cities in Shanghai that implement the method of linking work efficiency and pay enterprise income tax in this city, the taxable wage standard shall be determined according to the index of downward decomposition of the work efficiency linked base confirmed by the head office according to the local labor department. \ x0d \ x0d \ 6。 The Notice of State Taxation Administration of The People's Republic of China on Pre-tax Deduction of Wages of Enterprises Linked with Work Efficiency (Guo Shui Fa [1998] No.86) stipulates that enterprises that implement the method of linking with work efficiency should increase taxes on the difference between the wages extracted and the wages actually paid. If the excess is used to establish a wage reserve fund, it will be deducted before tax in the future. However, the wage reserve fund established in the tax-free year and the loss-making year of the enterprise shall not be deducted before tax when it is actually distributed. No new wage reserve shall be added in the loss-making year. \ x0d \ x0d \ Because the salary balance before l997 has been deducted before tax in previous years, in order to standardize the management of salary balance, the salary balance sheet is still used according to the regulations of last year's Municipal Bureau, and the salary reserve fund established after 1998 can only be used up. \x0d\\x0d\7。 For enterprises that implement the quota tax wage standard method, the 2005 annual tax wage standard is still implemented according to the Notice of Shanghai Finance Bureau, State Taxation Bureau and Local Taxation Bureau on Adjusting the Tax Wage Standard of this Municipality (1999), that is, 960 yuan per person per month. \ x0d \ x0d \ 8。 The scope of taxable remuneration personnel shall be implemented in accordance with Article 19 of Guo Shui Fa [2000] No.84 and Article 2 of Shanghai Finance and Taxation Administration [1999] 18. \ x0d \ x0d \ According to the provisions of the current labor and employment system in this Municipality, since July 1 last year, enterprises should directly recruit workers in this Municipality or other places in accordance with the provisions of labor contract laws and regulations, and both parties should sign labor contracts and go through employment procedures, and pay basic social insurance or comprehensive insurance premiums (except retirees and "co-insured persons") as required. Those who meet the above employment regulations can be used as taxable wages. \x0d\\x0d\ The personnel introduced by the enterprise from the labor service company shall not be regarded as the taxable wages of the enterprise. The service fee paid by the enterprise to the labor service company shall be deducted before tax with the invoice issued by the labor service company. \x0d\\x0d\9。 The wages of foreign employees employed by enterprises in accordance with the national employment regulations shall be deducted before tax according to the actual wage standard agreed in the labor contract. \ x0d \ x0d \ lo, the pre-tax wage deduction standard of local state-owned enterprises delegated by the Municipal Bureau to districts and counties shall be implemented in accordance with the operating standards issued by the Enterprise Department of the Municipal Bureau. \ x0d \ x0d \ 1 1。 The pre-tax wage standards of institutions, social organizations and private non-enterprise units (hereinafter referred to as the three types of units) are still implemented in accordance with the document No.285 of Shanghai Taxation Institute and the document No.2002192 (200 1) of Shanghai Taxation Institute. \x0d\\x0d\( 1) The unit that implements the method of linking work efficiency shall deduct the benefit salary approved by the Personnel Bureau and the financial department before tax, and adjust the difference between the actual salary paid and the approved salary to increase the taxable income; \x0d\\x0d\(2) If the salary system of staff in public institutions stipulated by the State Council and the municipal government is implemented, it shall be deducted according to the quota approved by the Personnel Bureau or the index decomposed by the superior unit. \x0d\\x0d\ (3) Units that do not implement the above two methods shall be implemented according to the provisions of the Shanghai Municipal Bureau of Finance and Taxation 1998, that is, the per capita monthly 960 yuan deduction according to the fixed taxable wage standard (the current deduction standard is 1600 yuan). \x0d\\x0d\(4) The service fees paid by tertiary units for foreign labor services shall be charged before tax according to the standards of the signed service fee payment contract, and shall not be included in the salary amount. \x0d\\x0d\ (5) Units that centrally allocate wages by finance shall take the vouchers allocated by finance as the deduction basis. \x0d\\x0d\(6) According to the 13 unit taxable wage standard approved by the Municipal Association Bureau for trial wage fund management, the wage amount approved within the scope of not exceeding the per capita wage level of the city's institutions shall be deducted before tax. \x0d\\x0d\ (II) Remuneration \x0d\\x0d\ The technical associations and societies of employees in this Municipality organize technology transfer and technical consultation, technical service and technical training related to technology transfer (hereinafter referred to as "three skills in one skill") and technology transfer, technical consultation, technical service and technical training (hereinafter referred to as "four skills in parallel"). \ x0d \ x0d \ (III) Housing Subsidies \ x0d \ x0d \ Article 6 of State Taxation Administration of The People's Republic of China's Notice on Several Income Tax Business Issues Related to Enterprise Housing System Reform (Guo Shui Fa [20065438+0] No.39) stipulates that housing subsidies granted by enterprises according to the methods approved by provincial governments can be deducted before tax. \ x0d \ x0d \ As the housing subsidy standard of this Municipality has not yet been promulgated, the housing subsidy issued by taxpayers who have implemented the housing subsidy method will accumulate if it is left in the account, which will be difficult to digest in the future. In view of this, enterprises that submit housing subsidy measures to the competent tax authorities can still deduct them temporarily according to the housing subsidy standards formulated by them before tax, and then adjust them according to the subsidy standards formulated by the municipal government after the introduction of housing system reform subsidy measures in this city. \x0d\\x0d\ (IV) Social insurance premiums \ x0d \ x0d \ Article 49 of Guo Shui Fa [2000] No.84 and Guo Shui Fa [20065438+0] No.39 Article 4 The basic old-age insurance premiums, basic medical insurance premiums and basic unemployment insurance premiums paid by enterprises to social labor and social security departments for all employees according to state regulations.