Do you want an individual to invoice the service fee of the enterprise? Without an invoice, can the service charge be deducted before the enterprise income tax? It is estimated that many accountants are puzzled by these two questions. In my initial impression, it is not necessary for enterprises to pay personal service fees with invoices. Recently, several accounting fans told me that their local taxes put forward new requirements for personal large labor costs, which must be reimbursed by ticket. Without the invoice, even if the enterprise withheld and remitted the tax, the personal labor cost could not be deducted before the enterprise income tax.
Naturally, you cannot violate the tax requirements. If the amount of labor costs is large and the enterprise needs to calculate by ticket, the individual should apply for tax and issue an invoice for labor costs. The problem is that individuals are not willing to invoice. If the amount of labor cost is large, individuals may have the motivation to promote cooperation. If the amount of labor costs is small, how can individuals be willing to spend time and energy on tax generation?
It is wrong to have no invoice for the service fee, but it is sometimes difficult to ask for an invoice for the service fee across the board. Taxation has opened a convenient door for enterprises: personal small and sporadic labor expenses are deducted before tax with invoices or receipts and internal vouchers issued by taxation.
The criterion for judging "a small amount of sporadic" is that it does not exceed the threshold stipulated by the value-added tax, usually not exceeding 500 yuan every time and not exceeding 30,000 yuan per month, subject to the latest local policies. It is suggested that accountants consult the local tax authorities for confirmation. If you exceed this standard, you have to invoice the tax agent. After the enterprise enters the account with the invoice issued by the agent, it can deduct the labor fee before the enterprise income tax.
It can be seen that it is not necessary to obtain an invoice for small labor expenses, and labor expenses can also be deducted before enterprise income tax by virtue of "receipt voucher and internal voucher". Note that the internal voucher should include the name, ID number, expenditure items, collection amount and other information of the labor service provider. This information is needed for future reference and tax returns.
It should also be noted that enterprises should declare individual tax for small and sporadic labor expenses, even if they do not exceed the tax-free point (800 yuan) for labor expenses.
Second, how to invoice the service fee?
If the service fee is large, the enterprise shall require the beneficiary to issue an invoice to the tax agent. If the service fee is small and fragmentary (below 500 yuan once), it is not mandatory to issue an invoice.
Individuals who want to apply for service fees on behalf of the tax authorities must first submit an application and provide a series of supporting materials. Because the tax requirements vary from place to place, I won't make it clear one by one. How can enterprises persuade individuals to issue service fee invoices on behalf of tax authorities? It's hard to think about it. If the amount of labor cost is large, individuals may have the motivation to promote cooperation. If the amount of labor costs is small, how can individuals be willing to spend time and energy running tax agencies?
Fortunately, at present, local tax authorities have opened mobile APP or WeChat official accounts, and personal service fee invoices can be issued in APP and WeChat official accounts. The progress of technical means may partially solve the problem of complicated procedures for issuing personal service fees.
3. Is there a limit to the number of times an enterprise can handle the billing of labor fees on behalf of individuals?
It is reasonable for the beneficiary to apply for tax and issue an invoice for personal service fee. But the actual situation is that individuals are troublesome or don't know what to do, and hope that enterprises will do it for them. Agency is not impossible, and obstacles will be found in the process of implementation. For example, some local tax authorities stipulate that enterprises acting as agents only issue labor invoices to individuals two or three times a year.
In this way, the actual operation will encounter problems. For example, what should I do if someone provides labor services for enterprises all the year round and gets paid by the month? If an enterprise allows several months' tax payment at a time, it may involve the problem of combining several months' labor expenses to deduct a tax, which will increase the personal tax burden of that month.
If this situation can't be improved, my suggestion is that the company pays service fees to individuals every month, collects various taxes in advance every month, and withholds and pays individual taxes every month. Invoice the tax agent once every few months, and make up all kinds of taxes and fees collected in advance.