Guo Shui Han [2009] No. 3

Notice of the State Administration of Taxation on the Deduction of Enterprise Wages, Salaries and Employee Welfare Fees

Provinces, autonomous regions, municipalities and plans The National Taxation Bureau and Local Taxation Bureau of separate cities:

In order to effectively implement the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China" (hereinafter referred to as the "Implementation Regulations"), the wages and salaries of enterprises and The notice on issues related to the deduction of employee welfare fees is as follows:

1. Regarding the issue of reasonable wages and salaries?

The "reasonable wages and salaries" mentioned in Article 34 of the "Implementation Regulations" are It refers to the wages and salaries actually paid to employees by the enterprise in accordance with the wage and salary system regulations formulated by the shareholders' meeting, the board of directors, the remuneration committee or relevant management agencies. When tax authorities confirm the rationality of wages and salaries, they can follow the following principles: (1) The enterprise has formulated a relatively standardized employee wage and salary system; (2) ) The wage and salary system formulated by the enterprise is in line with the industry and regional levels;?

(3) The wages and salaries paid by the enterprise in a certain period are relatively fixed, and the adjustment of wages and salaries is carried out in an orderly manner;?

(4) The enterprise has fulfilled its obligation to withhold and pay personal income tax on the actual wages and salaries paid in accordance with the law. ?

(5) The arrangement of wages and salaries is not for the purpose of reducing or evading taxes;

2. Regarding the issue of total wages and salaries?

《 The "total wages and salaries" referred to in Articles 40, 41, and 42 of the Implementation Regulations refer to the total wages and salaries actually paid by the enterprise in accordance with the provisions of Article 1 of this notice, excluding the enterprise's employee welfare fees, employee Educational funds, labor union funds, pension insurance premiums, medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and other social insurance premiums and housing provident funds. For state-owned enterprises, their wages and salaries must not exceed the limit set by the relevant government departments; the excess shall not be included in the total wages and salaries of the enterprise, nor may it be deducted when calculating the enterprise's taxable income. ?

3. Regarding the deduction of employee welfare fees?

The welfare fees for enterprise employees stipulated in Article 40 of the "Implementation Regulations" include the following:?

(1) Equipment, facilities and personnel expenses incurred by the welfare departments of enterprises that have not yet implemented the separation of social functions, including equipment for collective welfare departments such as employee canteens, employee bathrooms, barbers, medical clinics, nurseries, nursing homes, etc. , facilities and maintenance costs and wages and salaries of welfare department staff, social insurance premiums, housing provident funds, labor fees, etc.

(2) Various subsidies and non-monetary benefits issued for employees’ health care, living, housing, transportation, etc., including the expenses paid by enterprises to employees for medical treatment outside the country on business, and enterprises that do not implement medical coordination Medical expenses for employees, medical subsidies for employees’ immediate family members, heating subsidies, employee heatstroke prevention and cooling expenses, employee hardship subsidies, relief funds, employee canteen fund subsidies, employee transportation subsidies, etc.

(3) In accordance with other regulations Other employee welfare expenses incurred include funeral subsidies, pensions, settlement expenses, family leave travel expenses, etc. ?

4. Regarding the accounting of employee welfare expenses?

The employee welfare expenses incurred by the enterprise should be set up in separate account books for accurate accounting. If separate accounting books are not set up for accurate accounting, the tax authorities should order the enterprise to make corrections within the prescribed period. If corrections are not made within the time limit, the tax authorities may reasonably assess the employee welfare expenses incurred by the enterprise.

5. This notice shall be effective from January 1, 2008.

State Administration of Taxation

January 4, 2009