20 12 State Taxation Administration of The People's Republic of China issued the announcement on some tax treatment issues concerning taxable income of enterprise income tax.
It is clearly stipulated that the actual expenses incurred by enterprises in hiring interns should be divided into wages and salaries and employee welfare expenses, so the nature of interns' remuneration is stipulated.
At the same time, the existence of employment relationship is the key to distinguish whether personal income is wages or salaries. Only if there is no employment relationship with the enterprise can the labor remuneration tax be levied.
Extended data
According to Article 1 of Caishui (20 12)No. 15:
With regard to the pre-tax deduction of seasonal workers, temporary workers and other expenses, the actual expenses incurred by an enterprise due to hiring seasonal workers, temporary workers, interns, rehiring retirees and accepting external labor dispatch shall be divided into salary and salary expenses and employee welfare expenses, which shall be deducted before enterprise income tax in accordance with the provisions of the enterprise income tax law.
Among them, wages and salaries are allowed to be included in the total wages and salaries of enterprises as the basis for calculating and deducting other related expenses. It can be seen that the salary of interns has been defined as salary and salary category in the revised document.
According to article 3 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China No.2015:
The actual expenses incurred by an enterprise in accepting external labor dispatch should be deducted before tax in two ways: the expenses paid directly to the labor dispatch company according to the agreement (contract) should be regarded as labor expenses; The expenses paid directly to employees should be regarded as wages and salaries and employee welfare expenses.
Announcement of State Taxation Administration of The People's Republic of China on Several Issues Concerning Tax Treatment of Taxable Income from Enterprise Income Tax