1. Distinguish between the needs of office operation, the nature of labor protection and the nature of welfare
For example, enterprises uniformly produce and require employees to pay personal income tax for the work clothes expenses incurred in dressing the when they are working, and for example, the income from installation fees paid in monetary form should be incorporated into the income from wages and salaries of the current month.
For example, accounting firms, calculators distributed to each employee, and building enterprises distributed heatstroke prevention and cooling supplies to the construction site are not required to pay a tax.
2. Can welfare expenses be reasonably "measured" by people
Lu Yun, inspector of the Income Tax Department of State Taxation Administration of The People's Republic of China, accepted an online question on the website of State Taxation Administration of The People's Republic of China: According to the provisions and principles of the Individual Income Tax Law, personal income tax should be paid for benefits given to individuals, whether in cash or in kind. However, at present, individual income tax is not levied on the benefits enjoyed by the collective, which are inseparable and non-cash.
For example, enterprises and units organize employees' travel activities, which are free of travel expenses. It is clear how much each person has spent. They should combine all the expenses incurred with the current salary and salary, and collect personal income tax according to the items of' salary and salary income'.
For example, if an enterprise organizes an annual dinner (except buffet), it is not known how much each employee has eaten, and in principle, no personal income tax is levied.
3. Special welfare funds are exempt from tax
Living allowance paid to individuals from welfare funds or trade union funds is exempt from tax, in which living allowance refers to temporary living difficulties subsidies paid to taxpayers or their families by their employers from the retained welfare funds or trade union funds according to state regulations due to certain specific events or reasons.
The above is the content of the tax policy "Do you need to pay individual tax for enterprise welfare expenses?" If you have the needs of bookkeeping and tax agency, please consult Maiji Finance and Taxation, and we will provide you with one-stop business start-up package services such as company registration, agency bookkeeping, trademark registration, patent application, company cancellation and industrial and commercial change!
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