To carry out the reform of communication system and pay the communication fee for personal mobile phones (including wireless pagers), individual income tax should be levied according to different situations:
1, the unit shall bear the communication fee for personal communication tools (for business needs).
If the amount is reimbursed or the quota is reimbursed, individual income tax may not be levied on the wages and salaries of the current month.
2, the unit for personal communication tools to bear the cost of communication in the form of subsidies.
Personal income tax shall be levied on the wages and salaries of the current month.
Provisions on the collection and exemption of communication fees borne by units for individuals.
According to the document [2002] 1 16 (the document library does not have this document, it is in
80-3-940) in the loose-leaf folder stipulates that enterprises and institutions that fail to implement the reform of communication system as stipulated in document No.394 of the Municipal Finance Bureau and pay the communication fee for personal mobile phones (including wireless pagers) should collect personal income tax according to different situations.
The unit shall pay the communication fee in full for personal communication tools (for business needs).
Those who are reimbursed for their expenses may not be included in the personal income collected from the wages and salaries of the current month.
Tax.
If the unit pays the communication fee for personal communication tools in the form of subsidies, it should be incorporated into the salary and salary of the current month for personal income tax.