Article 2 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Policies of Individual Income Tax (Guo Shui Fa [1999] No.58) stipulates that individual income tax shall be levied after deducting certain standard official expenses according to the income items of "wages and salaries". If it is paid monthly, personal income tax will be levied on the income from "wages and salaries" in that month; If it is not paid monthly, it will be decomposed into the current month and merged with the income from "wages and salaries" in the current month, and personal income tax will be levied.
The deduction standard of official expenses shall be investigated and calculated by the provincial local taxation bureau according to the actual situation of taxpayers' official transportation and communication expenses, determined after approval by the provincial people's government, and reported to State Taxation Administration of The People's Republic of China for the record.
Therefore, after investigation and calculation, official transportation and communication expenses can only be deducted if they are within a certain standard approved by the provincial people's government and filed in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). In addition, official expenses exceeding this standard will be incorporated into the salary income of the current month to pay personal income tax.
At present, there are two forms of communication fee payment: reimbursement and cash subsidy. The pre-tax deduction policy of personal income tax varies from place to place, but it is related to production and operation. There are authentic, legal and effective reimbursement vouchers. Regarding the personal income tax policy of communication subsidies in Henan Province, we have not found specific and clear provisions. To avoid tax risks, please further consult the competent tax authorities. The following policies are for your reference:
1. Notice of Tianjin Local Taxation Bureau on Personal Income Tax Issues Concerning Office Communication Fees Charged by Units for Individuals (Tianjin Local Taxation Bureau [2007]18) stipulates that:
1. If the office communication expenses borne by the unit are reimbursed in full or in a limited amount due to personal needs, the personal income tax will be levied temporarily according to the standard of 300 yuan per person per month, and the personal income tax will not be included in the salary and salary income of the individual in that month on the basis of legal documents.
2. If the unit pays the office communication expenses for individuals by subsidies or other forms, it shall be included in the salary and salary income of the individual in the current month to collect personal income tax.
Two. The Notice of Anhui Local Taxation Bureau on Defining Some Policy Issues of Individual Income Tax (No.347 [2004] of Anhui Local Taxation Bureau) stipulates that:
1, on the issue of individual income tax on transportation subsidies.
When the transportation subsidies obtained by individual employees from the unit according to regulations are included in the taxable items of wages and salaries, they are deducted before tax according to the standard of 100 yuan per month; If the subsidy income is less than 100 yuan, the pre-tax deduction shall be made according to the actually obtained subsidy income.
2. Taxation of individuals in subsidy income for obtaining communications.
The communication subsidies obtained by individual employees from the unit according to regulations shall be deducted before tax according to the standard of 300 yuan every month when personal income tax is levied on taxable items of wages and salaries; If subsidy income is less than 300 yuan, the pre-tax deduction shall be given according to the actual subsidy income. Individual employees who reimburse communication expenses in their units shall not deduct any communication expenses when collecting personal income tax.
Three. Relevant provisions of the Notice of Shandong Province on the Deduction of Personal Income Tax Expenses for Official Communication Subsidies (Lu Di Shui Han [2005] No.33):
1. Personal income tax shall be levied on the official communication subsidies granted to individuals due to the reform of the official communication system after deducting certain standard official expenses. If it is paid monthly, it will be incorporated into the salary income of the current month to pay personal income tax; If it is not paid on a monthly basis, it will be decomposed into the month to which it belongs, merged with the salary and salary income of the current month, and then personal income tax will be levied.
2, administrative units in accordance with the standards stipulated by the people's governments at all levels or the financial departments at the same level, the official communication subsidies paid to individuals, the monthly part of which does not exceed 500 yuan (including 500 yuan) can be deducted according to the facts before the personal income tax, and the excess part is incorporated into the monthly salary and salary income.
3. Enterprises and institutions shall set their own standards to grant personal business communication subsidies, of which the amount that the legal representative and general manager do not exceed 500 yuan (including 500 yuan) and other personnel do not exceed 300 yuan (including 300 yuan) per month can be deducted according to the facts before personal income tax. Income from wages and salaries shall be subject to personal income tax in the current month.
Those who obtain official communication subsidies and reimburse communication expenses of the same nature at the same time shall not be deducted before personal income tax.