Problem, because local economic income levels are different, the nature of household registration is different, and related industries are different, so it is calculated.
It's different. The parties concerned can provide their own salary certificates and tax bills, and if there is no unit, they can consult the traffic police department. Where there is a relevant rural area,
Net income and related industry income standards can be calculated according to the information provided.
As for the mentioned
and
Generally speaking, it is the standard of 50 yuan per person per day (two expenses 100 yuan per person per day, only available during the hospitalization of the injured, but not after discharge). For example, SAR is relatively high. However, the above two expense standards are adjusted accordingly every year. Please note.
So how are the subsidy standards for transportation and communication fees stipulated by various provinces and cities stipulated? I'll help you sort it out here.
Summary of standard documents of communication fees and transportation subsidies in various provinces and cities
I. Notice of Tianjin Municipality on the Issue of Individual Income Tax on Personal Office Communication Fees by Units
Tianjin Local Taxation Bureau Document Tianjin Local Taxation Bureau [2007] 18 "Notice on Personal Income Tax for Office Communication Fees" Relevant provisions: Qiemo County Local Taxation Bureau asked for instructions on how to collect personal income tax for communication fees charged by units for individuals. After study, it is clearly stipulated as follows, please follow it.
1. If the office communication expenses borne by the unit are reimbursed in full or in a limited amount due to personal needs, the personal income tax will be levied temporarily according to the standard of 300 yuan per person per month, and the personal income tax will not be included in the salary and salary income of the individual in that month on the basis of legal documents.
2. If the unit pays the office communication expenses for individuals by subsidies or other forms, it shall be included in the salary and salary income of the individual in the current month to collect personal income tax.
3. These Provisions shall be implemented as of June 65438+1October 65438+1October 2008.
Two, Liaoning on the issue of communication fees exempt from personal income tax.
Liaoning Province has issued a document, which stipulates that the provincial authorities can deduct the communication subsidy in full according to the provisions of Liao Renfa [2004] 13, and be exempted from personal income tax. However, at present, the Liaoning Provincial Local Taxation Bureau has not clearly stipulated the deduction standard of enterprise communication subsidies. Therefore, the communication subsidy paid in cash should be incorporated into the salary of the current month to calculate and pay personal income tax, and enterprises should not implement the communication subsidy standard of the party and government organs.
Three, Zhejiang Local Taxation Bureau on the issue of collecting personal income tax for individuals to obtain communication fees in subsidy income.
According to the spirit of "Notice of State Taxation Administration of The People's Republic of China on Policy Issues Concerning Individual Income Tax" (Guo Shui Fa [1999] No.58), with the consent of the province * * *, the relevant issues concerning the collection of individual income tax for individuals who have obtained communication fees in subsidy income are hereby notified as follows:
1. subsidy income, who received various forms of communication expenses (including cash subsidies and reimbursement by ticket, etc.)? ), after deducting certain standard official expenses, it will be taxed according to the item of "salary and salary income". If it is obtained on a monthly basis, it will be incorporated into the "income from wages and salaries" of that month to pay individual income tax; If it is not obtained on a monthly basis, it will be decomposed into the month to which it belongs, merged with the "income from wages and salaries" of the current month, and personal income tax will be levied.
2. The deduction standard of official expenses is as follows: (1) the staff of the party and government organs who enjoy the communication fee subsidy according to the document number. Deduction according to the standard stipulated in DocumentNo. [2000]99 of Zhejiang Provincial Committee. Zhejiang Committee Office [2000] No.99; (2) For those who have received communication fee subsidies according to the regulations of enterprises and institutions, the main person in charge of the unit will be deducted according to the actual amount received within the monthly 500 yuan quota, and other personnel will be deducted according to the actual amount received within the monthly 300 yuan quota; (three) individuals who have obtained subsidies according to the provisions of Document No.99 [2000] of Zhejiang Provincial Committee and subsidy income for communication fees according to the provisions of enterprises and institutions can only choose one of the above criteria for deduction; If the communication fee exceeds the above standard, individual income tax will be levied on the income from wages and salaries in subsidy income.
3. Enterprises and institutions must report the specific scheme of communication fee subsidy of their own units to the competent local tax authorities for the record in advance, otherwise it shall not be deducted.
4. This notice shall be implemented as of the date of arrival. If the previous provisions are inconsistent with the provisions of this notice, the provisions of this notice shall prevail. Subsidy income, the communication fees obtained by the staff of the party and government organs according to Document No.99 [2000] of Zhejiang Provincial Committee shall also be implemented according to the provisions of this Notice.
Four, Jinhua City on the issue of personal income tax for individuals to obtain communication fees in subsidy income.
According to the spirit of the Notice of Zhejiang Local Taxation Bureau on the Collection of Individual Income Tax for Individuals Obtaining Communication Fees in subsidy income (Zhejiang Local Taxation Bureau [20065438+0] No.65438+065438+08), combined with the actual situation of our city, the relevant issues concerning the collection of individual income tax for individuals obtaining communication fees in subsidy income are hereby notified as follows:
1. subsidy income (including cash subsidy and reimbursement by ticket) obtained by staff of administrative organs, enterprises and institutions, after deducting a certain standard of official expenses, personal income tax shall be levied according to the item of "salary and salary income". If it is obtained on a monthly basis, it will be incorporated into the "income from wages and salaries" of that month to pay individual income tax; If it is not obtained on a monthly basis, it is allowed to be decomposed into the month to which it belongs, and personal income tax will be levied after it is merged with the "salary and salary income" of the current month.
2. The deduction standard for official communication expenses is as follows: (1) Party and government officials who enjoy communication expenses subsidies according to the standards stipulated in the document. The standard deduction stipulated in DocumentNo. [200 1]52 of the Municipal Party Committee Office. Municipal Party Committee Office [2001] No.52 (attached); (II) The staff of enterprises and institutions that receive subsidies for communication fees shall be deducted from the monthly 500 yuan quota according to the actual number of the person in charge (deputy) of the unit, and other personnel shall be deducted from the monthly 300 yuan quota according to the actual number; (3) Individuals who have obtained subsidies according to the standards stipulated in the documentNo. [2006 54 38+0]52 of the Municipal Party Committee Office, and individuals who have obtained communication fees in subsidy income according to the standards stipulated by enterprises and institutions can only choose one of the above standards for deduction; If the communication fee exceeds the above standard, individual income tax will be levied on the income from wages and salaries in subsidy income.
3. Enterprises and institutions must report the specific scheme of the unit's communication fee subsidy to the competent local tax bureau for the record in advance, otherwise the communication fee subsidy income obtained by individuals shall not be deducted.
4. This notice shall be implemented as of 200 1+0 1+0. If the previous provisions are inconsistent with the provisions of this notice, the provisions of this notice shall prevail.
Five, the provisions of Beijing Municipality on the collection of personal income tax in subsidy income for individuals to obtain communication fees.
Now, the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to the Implementation of Enterprise Income Tax (Guo Shui Fa [2003] No.45) (hereinafter referred to as the Notice) is forwarded to you, and combined with the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Printing and Distributing (Cai Shui [2003] No.29), the supplementary notice is as follows, please follow it.
No matter what payment method is adopted, the maximum amount of pre-tax deduction of enterprise income tax is 300 yuan per person per month.
This notice shall be implemented as of June 65438+ 10/day, 2003. If the previously formulated documents are inconsistent with the contents of this notice, the provisions of this notice shall prevail.
The intransitive verb Shanghai forwarded the Notice of State Taxation Administration of The People's Republic of China on the Income Tax Issues Needed to Be Clear in the Implementation of Enterprise Accounting System and the Notice of this Municipality's Implementation Opinions.
Now, the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Implementation of Enterprise Accounting System on Income Tax (Guo Shui Fa [2003] No.45) is forwarded to you, and combined with the actual situation of this Municipality, the following implementation opinions are put forward, please implement them together.
Taxpayers' office communication expenses related to obtaining taxable income can be handled by collecting them according to the facts or using them once, and the two methods cannot be mixed. Taxpayers who adopt the lump-sum method shall formulate a lump-sum plan for office communication fees and report it to the competent tax authorities for the record. The plan for the lump-sum use of office communication fees shall be formulated by taxpayers according to the business needs of enterprises and with reference to the communication fee standards of municipal * * * organs formulated by our city. The communication fees of persons who have nothing to do with obtaining taxable income shall not be deducted before tax.
Seven, Guangdong Province, the provisions on the collection of personal income tax for individuals to obtain communication fees in subsidy income.
National tax: the office communication expenses related to obtaining taxable income reimbursed by enterprises for employees who have signed labor contracts with invoices from the telecommunications department are allowed to be deducted before tax; Subsidies paid by enterprises to employees in the name of office communication fees and office communication fees reimbursed to employees who have not signed labor contracts shall be regarded as wages and salaries.
Local tax: the office communication expenses paid by taxpayers to employees related to obtaining taxable income are deducted according to the amount of 500 yuan per person in charge and 300 yuan per person in charge, and the office communication expenses reimbursed for employees beyond the above-mentioned prescribed scope and standards, or cash subsidies paid to employees in the name of office communication expenses, and office communication expenses reimbursed for employees who have not signed labor contracts are treated as wages and salaries. Institutions and social organizations that are required to bear the personal communication expenses by the finance shall not deduct the corresponding expenses before tax. Taxpayers should submit the form of communication fees, the types of personnel, the total number of personnel and their proportion to the total number, the actual reimbursement amount and the pre-tax deduction amount to the tax authorities when handling the annual return.
According to the Notice of Guangdong Provincial Taxation Bureau on Forwarding State Taxation Administration of The People's Republic of China on Printing and Distributing the Provisions on Several Issues Concerning the Collection of Individual Income Tax (Guangdong Guoshuifa [1994] 159, hereinafter referred to as the Provisions), the supplementary opinions are as follows:
1, the taxpayer's food subsidy income is calculated at 26 days per person per month. Personal income tax will not be levied if the daily income of each person does not exceed the standard range of 10 yuan; Personal income tax will be levied on projects that exceed the above standards and are incorporated into wages and salaries.
Personal income tax is not levied on items where individuals earn the following income: commuting expenses, housing maintenance subsidies, rent subsidies, water and electricity subsidies, housing accumulation funds, and public medical subsidies.
Eight. Notice of Guangzhou Local Taxation Bureau on Personal Income Tax Collection in subsidy income for Personal Communication (No.2012007 of Guangzhou Local Taxation Bureau)
According to the relevant regulations of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), the personal income tax can be levied after deducting a certain standard of official expenses from the income from "wages and salaries". Before the Guangdong Provincial Local Taxation Bureau has unified provisions on the above-mentioned deduction standards for official expenses, the on-the-job personnel of provincial party and government organs, institutions that refer to the management of civil servants, provincial higher people's courts and provincial people's procuratorates shall implement the communication fee subsidy standards stipulated in Article 2 of the Notice on the Implementation Opinions on the Reform of Communication Fees of Provincial Organs and Units (Guangdong [2002] No.31). That is, the deputy provincial (ministerial) level will issue 650 yuan every month; 580 yuan, deputy director (bureau) and inspector, 530 yuan, assistant inspector (deputy department level); Director 450 yuan, researcher (director level) 380 yuan, deputy director 350 yuan, assistant researcher (deputy director level) 300 yuan; 200 yuan at the official level, at the deputy level 150 yuan; Other personnel (including those on the staff) are 100 yuan. On-the-job personnel of the municipal (district) party and government organs directly under the Central Committee of the Communist Party of China, institutions managed by civil servants, municipal (district) people's courts and municipal (district) people's procuratorates shall be executed in accordance with the relevant provisions of Article 2 of the Notice on Printing and Distributing the Implementation Opinions on the Reform of Communication Fees of Municipal Organs and Units (Sui Cai Hang [2006] No.283). That is, the sub-municipal 650 yuan; 580 deputy directors and inspectors and 530 deputy inspectors; Director 450 yuan, researcher 380 yuan, deputy director 350 yuan and deputy researcher 300 yuan; 200 yuan at the official level, at the deputy level 150 yuan; Other personnel (including those on the staff) are 100 yuan.
For withholding agents other than the above, refer to Article 4 of Notice of Guangdong Local Taxation Bureau on Implementing Enterprise Accounting System in State Taxation Administration of The People's Republic of China (Guangdong Local Taxation Bureau [2004] No.547), the senior management personnel of the enterprise unit (including general manager, deputy general manager, chief accountant who is paid in the unit and board members) are within the standard amount of 500 yuan per person per month, and other personnel are within the standard amount of 300 yuan per person per month. The communication expenses reimbursed for employees and the cash communication subsidies paid to employees exceeding the above-mentioned prescribed standards shall be incorporated into personal income from "wages and salaries" in the current month to pay personal income tax.
In addition, if the above-mentioned communication fees are paid monthly, the income from "wages and salaries" in that month will be paid personal income tax; If it is not paid monthly, it will be decomposed into the current month and merged with the income from "wages and salaries" in the current month, and personal income tax will be levied.
Nine. Provisions of Jiangsu Province on the Collection of Individual Income Tax on Communication Fees of Individuals Obtaining subsidy income.
The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Income Tax (Guo Shui Fa [2003] No.45, hereinafter referred to as the Notice) is hereby forwarded to you, and the following opinions are added. Please follow it.
The office communication expenses paid by an enterprise to employees related to obtaining taxable income shall be deducted according to the authentic and legal documents, and the cash paid to employees in the name of office communication expenses shall not be deducted before tax.
Ten, Shandong Province on the individual income tax for individuals to obtain communication fees in subsidy income.
According to the relevant provisions of the Notice on Deducting Personal Income Tax from Official Communication Subsidies (Lu Di Shui Han [2005] No.33):
1. Personal income tax shall be levied on the official communication subsidies granted to individuals due to the reform of the official communication system after deducting certain standard official expenses. If it is paid monthly, it will be incorporated into the salary income of the current month to pay personal income tax; If it is not paid on a monthly basis, it will be decomposed into the month to which it belongs, merged with the salary and salary income of the current month, and then personal income tax will be levied.
2, administrative units in accordance with the standards stipulated by the people at all levels or the financial department at the same level, the official communication subsidies paid to individuals, the monthly part of which does not exceed 500 yuan (including 500 yuan) can be deducted before personal income tax, and the excess part is incorporated into the salary income of the month.
3. Enterprises and institutions shall set their own standards to grant personal business communication subsidies, of which the amount that the legal representative and general manager do not exceed 500 yuan (including 500 yuan) and other personnel do not exceed 300 yuan (including 300 yuan) per month can be deducted according to the facts before personal income tax. Income from wages and salaries shall be subject to personal income tax in the current month.
Those who obtain official communication subsidies and reimburse communication expenses of the same nature at the same time shall not be deducted before personal income tax.
4, where the payment of official communication subsidies units, should be issued by the unit standards and scope of documents or regulations and other materials submitted to the competent tax authorities for the record. The competent tax authorities should strengthen the management of personal income items. If the composition of wages is changed without authorization, resulting in the loss of national tax revenue, it shall be handled in accordance with the relevant provisions of the People's Republic of China (PRC) Tax Collection and Management Law and its detailed rules for implementation.
5. This notice shall be implemented as of June 65438+10/October 65438 +0, 2005.
Xi。 Provisions of Liaoning Province on the Collection of Individual Income Tax on Communication Fees of Individuals Obtaining subsidy income.
According to the relevant files in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), combined with the actual situation of enterprise income tax collection and management in the national tax system of our province, the relevant policies and business issues of enterprise income tax reflected in various places are hereby clarified as follows:
According to the relevant provisions of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the implementation of the Notice on Relevant Issues concerning Income Tax (Guo Shui Fa [2003] No.45), the communication expenses related to production and operation paid by enterprises for employees can be deducted before enterprise income tax according to the standard of 200 yuan per person per month with legal and valid vouchers.
Twelve, Shanxi Province on the individual income tax for individuals to obtain communication fees in subsidy income.
With regard to the deduction standard of transportation and communication expenses in Shanxi Province, according to the spirit of Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Individual Income Tax (Jin Di Shui [1999] No.27) and Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Individual Income Tax (Guo Shui Fa [1999] No.58) forwarded by Shanxi Local Taxation Bureau, When collecting personal income tax, the standard of allowing deduction of official expenses is determined by local local tax bureaus. Before the provincial bureaus have no unified standard, all units are requested to collect personal income tax according to the regulations of the municipal local tax bureaus and the special items after deducting the allowable expenditure standard from wages and salaries. If it is paid monthly, it will be decomposed into the month to which it belongs, and personal income tax will be levied after it is merged with the salary income of the current month.
Thirteen. Provisions of subsidy income Municipality on the Collection of Individual Income Tax for Individuals Obtaining Communication Fees in Dalian
According to the relevant provisions of the Notice of Dalian Local Taxation Bureau [2009] No.26 on Defining Some Policy Issues about Employees' Personal Official Cars, in order to better implement the Individual Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Individual Income Tax Law) and its implementing regulations (hereinafter referred to as the Regulations), standardize and strengthen the management of individual income tax, and in accordance with the spirit of individual income tax laws, regulations and relevant normative documents, we hereby notify you as follows.
Units use employees' personal vehicles to undertake the task of official vehicles, and provide employees with official expenses subsidies through various forms, such as rent and reimbursement of fuel costs, vehicle and vessel taxes, insurance premiums, parking fees, maintenance fees and other expenses related to vehicle use. The income and reimbursement expenses obtained by employees are related to their positions and employment, and should be incorporated into their wages and salaries to pay personal income tax.
The unit can provide information such as employee list of individual vehicles, job responsibilities, copy of vehicle driving license, use of employees' vehicles and their own vehicles, monthly subsidy amount, subsidy payment and use management measures. , its official expenses can be deducted before tax according to the provisions of the Notice of Dalian Local Taxation Bureau on Obtaining Personal Income Tax for Individuals in subsidy income through the Reform of Official Cars and Communication System (Dida [2008] No.251). Otherwise, its "official expenses" are not allowed to be deducted before tax.
If the company fails to implement the official car reform or the reform does not meet the requirements stipulated in the document "Shui Han [2008] No.251",its behavior of granting subsidies for official personal cars to employees for various reasons (including using employees' personal cars to advertise car bodies) or actually accounting for the cost of selling personal cars is not an employee's personal business behavior in essence. And the income from it is related to his position and employment, so personal income tax should be completely included in the items of employees' wages and salaries.
14. Notice of the Local Taxation Bureau of Heilongjiang Province on the personal income tax deduction standard for personal business expenses related to official transportation and communication expenses subsidies.
According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Policies of Individual Income Tax (Guo Shui Fa [1999] No.58), individual income tax is levied after deducting certain standard official expenses from "wages and salaries". With the consent of * * *, we hereby notify you of the personal income tax deduction standard for official expenses related to official transportation and communication fee subsidies in our province as follows:
1. Party and government organs, enterprises and institutions that implement the reform of official vehicles will deduct 1000 yuan from the transportation subsidy per person per month, and individual income tax will be levied on the excess. Other forms of transportation subsidies are subject to personal income tax.
2. The subsidies for party and government cadres' residential phones and mobile phones are deducted according to the Notice of the General Office of Heilongjiang Provincial Party Committee and Heilongjiang Provincial People's Government on Printing and Distributing (No.6 of the Office of the CPC Central Committee [1999]), and the amount of communication fee subsidies is paid according to the Measures for the Administration of Official Mobile Communication Fee Subsidies of Central and State Organs, and personal income tax is levied on the excess.
3. Retain subsidies for residential telephones and mobile phones for members of the leading bodies of enterprises and institutions at the administrative level and special post personnel, and distribute them with reference to the relevant provisions of the standards for party and government cadres after deducting the amount of subsidies for communication fees, and levy personal income tax on the excess; For enterprises and institutions with no administrative level, the residential telephone and mobile telephone subsidies for members of the leading group are deducted from the 400 yuan per person per month, and personal income tax is levied on the excess; The maximum deduction of 300 yuan per person per month for two special posts, and personal income tax will be levied on the excess.
4. This notice shall be implemented as of June 65438+10/October 65438 +0, 2006.
Fifteen, Jilin Province on the issue of personal income tax for individuals to obtain communication fees in subsidy income.
According to documentNo. [2009]5 1 of Jilin Provincial Local Taxation Bureau, the communication expenses reimbursed by enterprise employees with legal bills are allowed to be deducted before enterprise income tax.
Tip: According to the document number. [2005] 1 18. Communication expenses reimbursed by enterprise leaders (including internal middle-level leaders) with legal bills are allowed to be deducted before enterprise income tax. The communication expenses reimbursed by other personnel of the enterprise with legal bills shall not exceed the authority of 500 yuan per person per month and be deducted before enterprise income tax, and the part exceeding 500 yuan shall not be deducted before tax. The file is no longer executed. When the enterprise income tax 20 12 is settled, the communication expenses reimbursed by employees with legal bills are allowed to be deducted before tax.
Deduction standards and methods vary from place to place. The local taxation bureaus at the provincial level shall investigate and calculate the actual situation of taxpayers' official expenditure, report it to the provincial people's government for approval, and report it to State Taxation Administration of The People's Republic of China for the record.
When the company grants personal communication and transportation subsidies, it must deduct certain standard official expenses and levy personal income tax according to the "salary and salary" items.
The "certain standard official expenses deduction" here is generally stipulated by the local tax authorities in the form of documents. For example, as stipulated in Article 3 of the Notice of Jilin Provincial Local Taxation Bureau on Individual Income Tax Collection for Bus Reform in subsidy income (J.D.F. [2007] No.69), if subsidy income (hereinafter referred to as subsidy income) for official car system reform obtained by individuals from this unit meets the first two requirements, the official expenses deduction standard is: Changchun and. If the subsidy income is lower than the above deduction standard, it will be deducted before the individual income tax is levied; If it exceeds the deduction standard, the excess part will be incorporated into the salary income of the current month and personal income tax will be levied.
If the local tax authorities of your company do not have relevant regulations at present, we think that the "car compensation" obtained by employees should be regarded as the income paid to employees in the form of cash and reimbursement. And personal income tax should be levied according to "income from wages and salaries". It is suggested to consult the competent tax authorities again on the deduction standard.
Sixteen, Sichuan Province, the provisions of subsidy income on the collection of personal income tax for individuals to obtain communication fees.
In recent years, some enterprises and institutions have reformed official vehicles and communications, and given cash subsidies according to different positions and certain standards. According to the relevant regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), personal income tax will be levied according to "salary and salary income" after deducting a certain standard of official expenses for official vehicles and communication subsidy income obtained by individuals as a result of this reform; If it is not paid on a monthly basis, it will be decomposed into the month to which it belongs, merged with the "salary and salary income" of the current month, and personal income tax will be levied. The deduction standard of official expenses shall be determined by the provincial people's government.
The relevant person in charge of the Income Tax Department of the Provincial Local Taxation Bureau said that at present, Sichuan Province has not formulated the deduction standard, so it will not be deducted for the time being. According to the Archives Regulations recently issued by State Taxation Administration of The People's Republic of China, if the local government has not formulated the deduction standard for official expenses, 30% of the total transportation subsidies and 20% of the total communication subsidies will be withheld and remitted as personal income.
Sichuan Province initially stipulated that:
According to the provisions of the Notice of State Taxation Administration of The People's Republic of China on Issues Concerning Income Tax in Implementing Enterprise Accounting System (Guo Shui Fa [2003] No.45), combined with the actual situation in our province, the relevant issues are hereby clarified as follows, please follow them.
1. Housing subsidies paid by enterprises to employees who have no housing and those who have joined the work after stopping the physical housing distribution can be temporarily deducted from 400 yuan per person per month before the provincial standards are issued; The standards set by the province * * * shall be determined by the proportion or amount of the province * * *.
2. The office communication expenses paid by the enterprise to employees related to obtaining taxable income can be deducted before tax according to the facts within 100 yuan per person per month.
3. This notice shall be implemented as of June 65438+1October 65438+1October 2003.
Seventeen, Henan Province, subsidy income's personal income tax on personal access to communication fees.
Article 2 of the Notice of the State Taxation Bureau of Henan Province and the Local Taxation Bureau of Henan Province on Forwarding State Taxation Administration of The People's Republic of China about the Income Tax Issues Needed to Implement the Enterprise Accounting System (Guo Yu Guo Shui Fa [2003]185) stipulates: "The office communication expenses paid by enterprises to employees related to obtaining taxable income can be deducted before income tax if they meet the following conditions.
1. Employees who are allowed to deduct communication expenses before tax refer to employees whose work business is directly related to enterprise management and whose communication expenses are necessary for office business;
2. The communication expenses deducted by employees before tax shall not exceed 200 yuan per person per month, and there shall be a real communication expense invoice; If the employee's communication fee exceeds the above-mentioned standard, the tax payment must be adjusted according to law. "
The communication fee deducted before tax in the above provisions is calculated according to the number of employees and the total cost. Whether it is a company or an individual, and whether the cost of each person exceeds that of 200 yuan, as long as the total amount does not exceed.
China NPC deputies pay their own transportation expenses? Transportation, room and board are all paid by * * *, and notebooks for meetings can also be taken home.
How to calculate the transportation fee, lost time fee and vehicle depreciation fee? Thank you. Please refer to the Supreme People's Court's Interpretation of Several Issues Concerning the Applicable Law in the Trial of Personal Injury Compensation Cases for local standard compensation.
Article 17 If the victim suffers personal injury, the compensation obligor shall compensate all expenses such as medical expenses and reduced income caused by absenteeism, including medical expenses, lost time, nursing expenses, transportation expenses, accommodation expenses, hospital food subsidies and necessary nutrition expenses.
Tort Liability Law of People's Republic of China (PRC)
Article 19 If the property of another person is infringed, the property loss shall be calculated according to the market price at the time of the loss or by other means.
The Interpretation of the Supreme People's Court on Several Issues Concerning the Application of Laws in the Trial of Personal Injury Compensation Cases introduces in detail the specific compensation items and the calculation standard of the amount of the lost time for minor traffic expenses, and it is recommended to consult them.
How to calculate the lost time, nursing expenses, nutrition expenses and transportation expenses is clearly stipulated in the Interpretation of the Supreme People's Court on Several Issues Concerning the Application of Laws in the Trial of Personal Injury Compensation Cases. Article 20 stipulates: "The lost time fee shall be determined according to the lost time fee and income of the victim. The lost time fee is determined according to the certificate issued by the medical institution where the victim receives treatment. If the victim continues to be absent from work due to injury and disability, the absence time can be calculated to the day before the date of disability. If the victim has a fixed income, the lost time fee shall be calculated according to the actual reduced income. If the victim has no fixed income, it shall be calculated according to his average income in the last three years; If the victim can't prove his average income in the last three years, he can refer to the average salary of employees in the same industry or similar industries where the Court of Appeal is located in the previous year. " Article 21 stipulates: "The nursing fee shall be determined according to the income of nursing staff, the number of nurses and the nursing period. If the nursing staff has income, it shall be calculated with reference to the provisions of the lost time fee; If the nursing staff has no income or employs nursing staff, it shall be calculated with reference to the local labor remuneration standard for nursing staff at the same level. In principle, there are 1 nursing staff, but if medical institutions or appraisal institutions have clear opinions, the number of nursing staff can be determined by reference. The nursing period should be calculated until the victim recovers his self-care ability. If the victim can't recover his self-care ability due to disability, a reasonable nursing period can be determined according to his age, health status and other factors, but the longest period is no more than 20 years. The nursing level of the victim after disability should be determined according to the degree of nursing dependence and the equipment of disability AIDS. " Article 22 stipulates: "The transportation expenses shall be calculated according to the actual expenses incurred by the victim and his necessary accompanying personnel for medical treatment or transfer to hospital for treatment. Transportation expenses should be based on official bills; Relevant evidence should be consistent with the place, time, times and frequency of medical treatment. Article 24 stipulates: "The nutrition fee shall be determined according to the disability of the victim and with reference to the opinions of medical institutions. "
I wonder if there are any lost time and transportation fees? You can sue the insurance company and the other driver for compensation. Not only can you claim for lost time and transportation expenses, but you can also claim for medical expenses, nursing expenses and other expenses.
Liaoning province traffic accident nursing fee, transportation fee, lost time fee, food subsidy, how much is it every day, depending on the situation, thank you! Lost time, retirees have not lost time, find out for yourself whether the old people are still working outside. . .
Nursing expenses should also provide proof of salary. If not, refer to the standards of the same industry (nursing industry).
The transportation fee is subject to the actual bill.
Daily food allowance for 50 yuan.
You'd better get a lawyer to help you sue. After all, people know the law.
Thank you for the lost time after the traffic accident. No compensation should be made for lost time, and no one was injured. Jinan traffic accident lawyer Li Chunyu lawyer
Excuse me, how to calculate the lost time and transportation expenses? The period of litigation cannot be counted as lost time.