It is generally believed that if the refund fee is awarded to non-financial taxpayers, then the bonus should be included in my current income and paid as a tax;
2. Tax refund means tax refund, which means that enterprises can get a 2% refund from the tax authorities when withholding employees' tax. Article 9 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates that "individual income tax shall be paid by taxpayers and withheld and remitted by the units or individuals who pay the income." Article 17 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates that "the withholding agent shall pay a handling fee of 2% according to the tax withheld."
3. The refund income obtained by enterprises mainly involves four taxes: value-added tax, enterprise income tax, personal income tax and travel tax.
First of all, the purpose of this handling fee is clearly defined:
(1) Notice of the People's Bank of China, State Taxation Administration of The People's Republic of China and the Ministry of Finance on Further Strengthening the Management of Withholding and Remitting Fees (Caixing [2005] No.365) "(6) The fee income obtained by the" three generations "units should be accounted for separately, included in the unit income, and used for the" three generations "management expenses, and relevant staff can give appropriate rewards".
(2) The Interim Measures for the Withholding and Remittance of Individual Income Tax (Guo Shui Fa [1995] No.065) stipulates that "the withholding agent shall pay a 2% handling fee according to the tax withheld. Withholding agents can use it to withhold and pay fees and reward tax collectors who have done a good job in withholding and paying taxes. "
(3) According to the provisions of the above documents, enterprises should have two purposes to obtain the refund of personal income tax withheld and remitted on behalf of handling fees, one is for the management expenses of withholding and remitted work, and the other is for rewarding relevant staff.
(4) Relevant provisions on individual income tax on individual income from handling fees:
(5) Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Several Policy Issues Concerning Individual Income Tax (Caishuizi [1994] No.20) II. Personal income tax shall be temporarily exempted from the following income: (5) withholding and remitting fees obtained by individuals after going through the formalities of withholding and remitting taxes. "
(6) Article 2 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Tax Exemption of Personal Income Tax Fee Income from Withholding and Paying Interest on Savings Deposits (Guo Shui Fa [20065438+0] No.365438+0) stipulates that "the withholding and paying interest fee income obtained by tax personnel in savings institutions shall be exempted from personal income tax."
(7) It should be said that the above two provisions are sufficient to explain that the handling fee exempted from personal income tax should only refer to the withholding handling fee obtained by the relevant personnel who have gone through the withholding formalities, and if the company rewards the money to non-related personnel as a bonus or collective welfare, it should be incorporated into the current salary and salary of employees to collect personal income tax.