According to the Individual Income Tax Law of People's Republic of China (PRC), all welfare expenses that meet the requirements of Item (4) of Article 4 of the Law are exempt from individual income tax.
Article 14 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China further explains that the welfare funds mentioned in Item 4 of Article 4 of the Tax Law refer to the living allowance paid to individuals from the welfare funds or trade union funds of enterprises, institutions, state organs and social organizations in accordance with relevant state regulations. Guo Shui Fa (1998)No. 155 explained that the living allowance refers to the temporary living hardship allowance paid by the employer from the retained welfare funds or trade union funds in accordance with state regulations because certain specific events or reasons have caused certain difficulties to the normal life of the taxpayer himself or his family.
For example, subsidies for difficulties, relief funds, medical subsidies, employees' recuperation expenses, industrial injury compensation, funeral expenses, pensions, one-child expenses, and employees' resettlement expenses paid from enterprise welfare funds according to regulations can all be exempted from personal income tax.
II. Welfare items that cannot be exempted from personal income tax.
The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Determining the Scope of Living Allowance (Guo Shui Fa [1998] 155) stipulates that the following income does not belong to the scope of tax-free welfare expenses, and should be incorporated into the taxpayer's "wages and salaries" income for personal income tax:
(a) all kinds of subsidies and subsidies paid to individuals from welfare funds and trade union funds that exceed the proportion or base set by the state;
(2) Subsidies and subsidies paid to employees of the unit from welfare funds and trade union funds;
(three) the unit for individuals to buy cars, houses, computers and other expenses that are not temporary subsidies.
For example, the subsidies for heating, cold protection and heatstroke prevention paid by enterprises from welfare funds in accordance with the relevant financial regulations of the state should be incorporated into the wages and salaries of employees in the current month and personal income tax should be levied together; Non-monetary collective benefits such as Mid-Autumn Moon Cake and Dragon Boat Festival Zongzi issued by enterprises from welfare funds should be converted into equivalent currency according to market price, purchase price or other prices, incorporated into the wages and salaries of employees in the current month, and personal income tax should be levied together; If an enterprise runs its own canteen or has a fixed lunch in the canteen, it shall settle accounts with the canteen, decompose the meal expenses into the name of each employee and incorporate them into the employee's salary and salary of the month, and collect personal income tax together.
In addition, holiday subsidies, monthly lunch expenses and subsidies without uniform meals, as well as monetized housing subsidies, transportation subsidies, vehicle reform subsidies and communication subsidies paid according to the standard or paid monthly are no longer regarded as welfare expenses, and should be included in the management of total wages and subject to personal income tax.
What does the enterprise employee welfare fund include?
Enterprise employee welfare expenses refer to the welfare expenses provided by enterprises for employees except wages, bonuses, allowances, subsidies included in the total wage management, employee education funds, social insurance premiums, supplementary old-age insurance premiums (annuities), supplementary medical insurance premiums and housing accumulation funds, including various cash subsidies and non-monetary collective benefits paid to or for employees, such as:
(1) All kinds of cash subsidies and non-monetary benefits paid or paid for medical care and life of employees, including medical expenses for employees on business trips, medical expenses for employees in enterprises that have not yet implemented medical co-ordination, medical expenses for employees to support their immediate family members, medical expenses for employees' recuperation, financial subsidies for self-run canteens or unified lunch supply for employees who have not run canteens, heating expenses subsidies that meet relevant financial regulations of the state, heatstroke prevention and cooling expenses, etc.;
(2) Subsidies for employees in difficulty, or fund expenditures established and managed by enterprises as a whole to help and relieve employees in difficulty;
(3) Other employee welfare expenses incurred according to regulations, including funeral subsidies, pension expenses, employee resettlement expenses, one-child expenses, family leave travel expenses and other expenses that meet the definition of enterprise employee welfare expenses but are not included in this notice.
Question 2: What are the benefits of employee tax payment to the company? Paying taxes by employees is beneficial to the company and the tax bureau.
Question 3: Enterprises must look at the preferential tax policies to see which are the main preferential tax policies.
& gt industrial and commercial income tax
(1) Small and low-profit enterprises
From June 20 15 to June 20 17, June 201June 2, June 20 17, the income of small-scale low-profit enterprises with an annual taxable income of less than 300,000 yuan will be included in the taxable income at a reduced rate of 50%.
(2) High-tech enterprises
High-tech enterprises that need key state support shall be subject to enterprise income tax at a reduced rate of 15%.
(3) R&D expenses plus deduction
The research and development expenses incurred by enterprises for developing new technologies, new products and new processes, which have not formed intangible assets, can be deducted by 50%; Intangible assets shall be amortized at 150% of the cost of intangible assets.
(4) Qualified integrated circuit and software enterprises
You can enjoy the "two exemptions and three reductions" tax concessions.
& gt personal income tax
(1) The special allowance, academician allowance and senior academician allowance issued according to the regulations of the State Council are exempt from personal income tax.
(2) Insurance indemnity is exempt from personal income tax.
(3) Personal income tax shall be temporarily exempted for housing subsidies, food subsidies and installation expenses obtained by foreign individuals in the form of non-cash or reimbursement.
(4) Bonuses in science, education, culture and health issued by * * * departments at or above the provincial level shall be exempted from personal income tax.
(5) Personal income tax can be reduced or exempted for the income of the disabled, widowed old people and martyrs.
& gt Property tax and land use tax
(1) The real estate land occupied or leased to the incubator by qualified technology business incubators and Zhongchuang space is exempt from property tax and land use tax.
(2) If the new provincial R&D institutions have difficulties in paying taxes, they may apply for exemption or reduction of property tax and land use tax.
(3) Enterprises that meet the conditions for difficulty relief may apply for relief of property tax and land use tax.
Question 4: What does the employee welfare fund include? Answer: 1. Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates that "the employee welfare expenses incurred by an enterprise that do not exceed 0.4% of the total wages and salaries are allowed to be deducted." Accordingly, the actual amount incurred by the enterprise does not exceed 14% of the total wages and salaries, and it is deducted according to the actual amount. The excess shall be deducted according to 14% of the total salary. The employee welfare expenses incurred in 2008 and subsequent years shall be implemented in accordance with Article 3 of the Supplementary Notice of State Taxation Administration of The People's Republic of China on Doing a Good Job in the Settlement and Payment of Enterprise Income Tax in 2007 (Guo [2008] No.264). "In 2007, the welfare expenses of enterprise employees were still deducted by 14% of the total taxable wages, and the unused part was deducted. Employee welfare expenses incurred in 2008 and subsequent years shall be deducted from the balance of employee welfare expenses accrued but not actually used in previous years, and the insufficient part shall be deducted according to the provisions of the new enterprise income tax law. The balance of employee welfare expenses accumulated by the enterprise in previous years but not actually used has been deducted before tax and belongs to the rights and interests of employees. If the use is changed, the taxable income shall be adjusted and increased. " 2. The contents of enterprise employee welfare expenses shall be implemented in accordance with the provisions of Article 3 of the Notice on Deduction of Enterprise Wages and Salaries and Employee Welfare Expenses (No.3 [2009] of the State). "The welfare expenses for employees of enterprises as stipulated in Article 40 of the Implementation Regulations include the following contents: (1) Expenses for equipment, facilities and personnel incurred by the welfare departments of enterprises that have not implemented social foundations alone. Including staff canteen, staff bathroom, barber shop, infirmary, nursery, sanatorium and other collective welfare departments of equipment, facilities and maintenance costs, as well as the wages and salaries of welfare department staff, social insurance premiums, housing provident fund, labor costs. (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. "
Question 5: What are the benefits of paying taxes by registered companies? Paying taxes is good for yourself and society. For example: 1, some customers need invoices for reimbursement, so you can issue valid invoices and pay them to the finance department at the tax rate. 2. When you run this company, many cooperative enterprises need the other party to issue VAT invoices with the tax rate of 17%, and applying for general taxpayers can meet the needs of customers. In order to expand business, it has a great influence. 3. When expanding sales in tax accounting, you can enjoy tax exemption and tax preference. 4. The financial management system can be well improved, and it has a certain competitive advantage in the company's profits (general taxpayers are the first choice for most enterprises). 5. Because tax credits and taxes can be used to reduce the tax burden and tax revenue of enterprises (such as risks: unified management of invoices, national get in a tax control system, etc.). It is the unshirkable responsibility of every citizen to pay taxes legally and benefit the country and the people.
Question 6: What are the benefits for enterprises if employees pay more taxes? It's not good for the company. It has little to do with the company. It is a personal income tax levied by the state and belongs to local taxes.
Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management. The individual income tax law is a legal provision on individual income tax.
Personal income tax is divided into domestic income and overseas income. It mainly includes the following items 1 1:
1,. Wage and salary income
Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. That is to say, as long as the income obtained by an individual is related to his position and employment, regardless of the capital expenditure channel of his unit or in the form of cash, physical objects and securities. , are the tax targets of wages and salaries.
2. Income from production and operation of individual industrial and commercial households
The income from the production and operation of individual industrial and commercial households includes four aspects:
(a), approved by the administrative department for Industry and commerce and obtain a business license of urban and rural individual industrial and commercial households, engaged in industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries of production and operation income.
(two) the income obtained by individuals who have obtained business licenses with the approval of the relevant departments of * * * and engaged in paid service activities such as running schools, medical care and consulting.
(three), other individuals engaged in individual industrial and commercial production and business income, that is, individuals engaged in temporary production and business activities.
(4) Taxable income related to production and operation obtained by individual industrial and commercial households and individuals.
3. Income from contracted operation and lease operation of enterprises and institutions
The income from contracted operation and lease operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, contracted operation, subcontracting and subletting, including the income in the nature of wages and salaries obtained by individuals on a monthly or hourly basis.
4. Income from remuneration for labor services
Income from remuneration for labor services refers to income obtained by individuals engaged in activities such as design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, economic service and agency service.
5. Remuneration income
The income from remuneration for writing refers to the income obtained by individuals from publishing their works in the form of books and newspapers. The "works" mentioned here refer to works that can be published in books, newspapers and periodicals, including Chinese and foreign characters, pictures, music scores, etc. "Personal works" include my own works and translated works. Individuals who receive remuneration for works behind them shall be taxed according to the items contained in the remuneration.
6. royalty income
Income from royalties refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. The income from providing the right to use copyright does not include the income from remuneration. The income from the public auction (bidding) of the original or copy of the author's own written work shall be taxed according to the royalty.
7. Interest, dividends and bonus income
Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and stock rights. Interest refers to personal deposit interest, loan interest and interest on buying various bonds. Dividend, also known as dividend, refers to the investment income that shareholders regularly get from joint-stock companies according to their articles of association. Dividends, also known as company (enterprise) dividends, refer to the profits of joint-stock companies or enterprises that exceed dividends according to the profits to be distributed. Joint-stock enterprises should pay dividends and bonuses to individual shareholders in the form of shares, that is, distribute bonus shares, and pay taxes according to the face value of the shares distributed.
8. Property rental income
Income from renting property refers to income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, boats and other property. Property includes movable property and immovable property.
9. Income from property transfer
Income from property transfer refers to the income obtained by individuals from transferring their own property such as securities, shares, buildings, land use rights, machinery and equipment, vehicles and boats to others or units, including the income obtained from the transfer of real estate and movable property. There is no tax on the income from individual stock trading for the time being.
10. Unexpected income
Accidental income means that the income obtained by individuals is non-recurring ... >>
Question 7: What are the welfare expenses stipulated in the tax law? The enterprise employee welfare expenses stipulated in Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) include:
(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, as well as 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.
Question 8: Does the enterprise pay personal income tax for employee benefits? Now I'm confused. For example, if you send moon cakes, you have to pay a tax according to the regulations, but how can you deduct them? So generally speaking, small commodities do not need tax deduction, and only large ones need to be withheld.
Question 9: Is it necessary to pay personal income tax when employees' income is included in welfare funds? Notice of the Ministry of Finance on Strengthening the Financial Management of Enterprise Staff Welfare Fund
Caiqi [2009] No.242
Ministry of Finance 2009-11-12
Relevant departments of the Central Committee of the Communist Party of China, ministries and commissions of the State Council, directly affiliated institutions, General Office of the National People's Congress Standing Committee (NPCSC), General Office of Chinese People's Political Consultative Conference, General Logistics Department, Armed Police Headquarters, finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, Finance Bureau of Xinjiang Production and Construction Corps, and centrally managed enterprises:
In order to strengthen the financial management of enterprise employee welfare funds, maintain the normal income distribution order, and protect the legitimate rights and interests of the state, shareholders, enterprises and employees, according to the Company Law, General Rules for Enterprise Finance (OrderNo. 1 1) and other relevant spirits, we hereby notify you as follows:
1. The welfare expenses of enterprise employees refer to the welfare expenses provided by enterprises for employees except wages, bonuses, allowances, subsidies included in the total salary management, employee education funds, social insurance premiums, supplementary pension insurance premiums (annuities), supplementary medical insurance premiums and housing accumulation funds, including the following cash subsidies and non-monetary collective benefits paid to or for employees:
(1) Cash subsidies and non-monetary benefits paid or paid for employees' medical care and life, including medical expenses for employees traveling in different places, medical expenses for employees in enterprises that have not yet implemented medical co-ordination, medical subsidies for employees to support their immediate family members, medical expenses for employees' recuperation, financial subsidies for self-run canteens or unified lunch supply expenses for employees who have not run canteens, heating subsidies that meet the relevant financial regulations of the state, heatstroke prevention and cooling fees, etc.
(II) Equipment, facilities and personnel expenses incurred by collective welfare departments within an enterprise that are not separated, including depreciation, maintenance and repair expenses of equipment and facilities in collective welfare departments such as staff canteens, staff bathrooms, barbershops, infirmary, nurseries, sanatoriums and dormitories, and labor expenses of staff in collective welfare departments such as wages and salaries, social insurance premiums, housing accumulation funds and labor expenses.
(3) Subsidies for employees in difficulty, or funds specially set up for helping and relieving employees in difficulty under the overall management of enterprises.
(4) Overall expenses for retirees, including medical expenses for retirees and other overall expenses for retirees. The expenses of retirees involved in enterprise restructuring shall be handled in accordance with the Notice of the Ministry of Finance on Financial Management of Resettlement Expenses for Enterprise Restructuring Workers (Caiqi [2009]117). Unless otherwise stipulated by the state, such provisions shall prevail.
(5) Other employee welfare expenses incurred in accordance with regulations, including funeral subsidies, pension expenses, employee resettlement expenses, one-child expenses, family leave travel expenses, and other expenses that meet the definition of enterprise employee welfare expenses but are not included in this notice.
Second, the transportation, housing and communication benefits provided by enterprises for employees have been monetized, and the monthly housing subsidies, transportation subsidies or vehicle reform subsidies and communication subsidies paid according to standards are included in the total wages of employees and are no longer included in the management of employee welfare funds; If the monetization reform has not been implemented, the related expenses incurred by the enterprise shall be managed as employee welfare expenses, but according to the unified regulations of the state on the reform policy of enterprise housing system, it is not allowed to purchase and build housing for employees.
Holiday subsidies granted by enterprises to employees, and monthly subsidies for lunch without unified meals, should be included in the total wage management.
Three, employee welfare funds is an auxiliary form of enterprise labor remuneration for employees, enterprises should refer to the general level of history to reasonably control the proportion of employee welfare funds in the total income of employees. According to the provisions of Article 46 of the General Principles of Enterprise Finance, the enterprise shall not use the relevant expenses that should be borne by individuals as employee welfare expenses.
Fourth, enterprises should gradually promote the separation reform of internal collective welfare departments and solve the problem of employee welfare treatment through market-oriented methods. At the same time, combined with the reform of enterprise salary system, a complete labor cost management system will be gradually established, and employee welfare will be included in the total salary management of employees.
For the person in charge of the enterprise that implements the salary system reform such as the annual salary system, the enterprise should incorporate all kinds of welfare monetary subsidies that meet the requirements of the state into the overall management of the salary system, and the welfare monetary subsidies issued or paid shall be charged from the wages payable by individuals.
Five, enterprise employee welfare should generally be mainly in the form of money. Enterprises should strictly control their products and services as employee benefits. Enterprises funded by the state, such as telecommunications, electric power, transportation, heating, water supply, gas, etc., which regard their products and services as the welfare of their employees, shall implement fair trade in accordance with the principle of commercialization and shall not directly provide them to employees and their relatives for free or at low prices.
Intransitive verb enterprise ... >>
Question 10: what is the standard for deducting employee welfare expenses before enterprise income tax? According to Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (the State Council Order No.512 of the People's Republic of China), the employee welfare expenses incurred by the enterprise shall be deducted if they do not exceed 14% of the total wages and salaries.