Guo Shui Fa [2009] No.33 Letter from the Tax Administration Department of Large Enterprises in State Taxation Administration of The People's Republic of China on Policy Issues Related to Tax Self-inspection in 2009;
Enterprises pay transportation subsidies to employees in the form of reimbursement of fuel costs for private cars. After deducting certain standard official expenses, individual income tax is levied according to the income items of "wages and salaries". The deduction standard for official expenses shall be formulated by the local government. If the local government has not stipulated the deduction standard of official expenses, the personal income tax will be withheld and remitted according to 30% of the total transportation subsidies as personal income. After deducting a certain standard of official expenses, personal income tax will be levied according to the "wages and salaries" items. The deduction standard for official expenses shall be formulated by the local government. If the local government has not stipulated the deduction standard of official expenses, the personal income tax shall be withheld and remitted according to 20% of the total communication subsidy.
Transportation subsidy: Enterprises pay transportation subsidies to employees by reimbursing the fuel cost of private cars. After deducting a certain standard of official expenses, personal income tax shall be levied according to the income items of "wages and salaries". The deduction standard for official expenses shall be formulated by the local government. If the local government has not formulated the standard for deducting official expenses, the personal income tax will be withheld by 30% of the total transportation subsidies as personal income.
According to Guo Shui Fa [1999] No.58, the pre-tax deduction standard of enterprise communication fee subsidy in our district is 360 yuan per person per month. According to "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Document", if the local government has not stipulated the deduction standard, the personal income tax will be calculated at 30% of the subsidy. First, according to Article 2 of the circular issued by the Ministry of Finance on June 25, 2009, "The monthly transportation subsidy or vehicle modification subsidy paid according to the standard shall be included in the total wages of employees." However, the regulations do not clearly stipulate the scope of reimbursement by ticket and welfare payment; Second, according to personal understanding: according to the spirit of Article 6 of the Notice, if the above-mentioned transportation expenses have been included in the expenditure scope of the enterprise employee welfare management system, they are not included in the scope of personal income tax payment, and are not included in the total wages to pay personal income tax; On the contrary, it is included in the total wages and personal income tax is levied. Third, how to spend reasonably without collecting personal income tax depends on whether your unit has formulated a management system for employee welfare expenses and reported it to the tax authorities for the record. Finally, I would like to give you a suggestion: when an individual reimburses transportation expenses by ticket, try to include "travel expenses". Ministry of Finance: Employee welfare subsidies are included in the total wages: 1 17:46 20091October 25th; Website of the Ministry of Finance: relevant departments of the Central Committee of the Communist Party of China, ministries and directly affiliated institutions of the State Council, general offices of the National People's Congress Standing Committee (NPCSC), Chinese People's Political Consultative Conference, General Logistics Department of the People's Liberation Army, headquarters of the Armed Police, and finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans. Enterprises under central management: 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 Principles of Enterprise Finance (Order No.4 1 of the Ministry of Finance) and other relevant spirits, the notice is as follows:1.Enterprise employee welfare funds refer to wages and bonuses provided by enterprises to employees. 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 medical care and life of employees. , including medical expenses for employees going abroad on business, 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 to recuperate, subsidies for self-run canteens or unified lunch supply for employees who have not run their own canteens, subsidies for heating expenses that meet the relevant financial regulations of the state, and expenses for heatstroke prevention and cooling. (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. The financial management of enterprise employee welfare fund should follow the following principles and requirements: (1) A sound system. An enterprise shall formulate a management system for employee welfare funds according to law, and with the approval of the shareholders' meeting or the board of directors, define the items, standards, examination and approval procedures and audit supervision of employee welfare funds. (2) The standard is reasonable. If the state has clear provisions on the welfare expenses of enterprise employees, the enterprise shall strictly implement them. If there is no clear stipulation by the state, the enterprise shall formulate reasonable standards according to the employee welfare items with reference to the local price level, employee income, enterprise financial status and other requirements. (3) management science. Enterprises should co-ordinate employee welfare expenses and implement budget control and management. The employee welfare budget shall be incorporated into the financial budget of the enterprise after deliberation by the employee congress, approved and implemented according to the regulations, and relevant information shall be disclosed to the employees within the enterprise. (4) accounting standards. The employee welfare expenses incurred by the enterprise shall be accounted for in detail according to the regulations, accurately reflecting the expenditure items and amounts. Seven, enterprises in accordance with the internal management system, after the internal examination and approval procedures, the employee welfare expenses, in accordance with the "Accounting Standards for Business Enterprises" and other relevant provisions of accounting, and in the annual financial accounting report in accordance with the provisions of the disclosure. When calculating the taxable income, if the financial management of enterprise employee welfare funds is inconsistent with the provisions of tax laws and administrative regulations, the tax shall be calculated in accordance with the provisions of tax laws and administrative regulations. Eight, this notice shall come into force as of the date of issuance. If the previous financial provisions on employee welfare expenses of enterprises are inconsistent with this notice, this notice shall prevail. Unless otherwise stipulated by financial enterprises, such provisions shall prevail. Ministry of Finance, 2009 1 1 month 19