In addition to the above-mentioned reimbursement or self-care, "travel allowance" will generally be paid on a daily basis. This subsidy will be produced and distributed, and there is no problem with the invoice, which is not included in the tax revenue.
Isn't it great? But the more excellent things are, the more uncertain accounting is. How high should this subsidy be? Is it 50 yuan or 100 yuan a day, or 200 yuan? How about 500? Who is in charge? What if I don't recognize the tax? What is the tax standard?
In fact, the number of employees' travel subsidies is first of all the business behavior of enterprises. Enterprises have every reason and power to combine business needs. Except for state-owned enterprises, this allowance is completely decided by the company's decision-making level, forming the company's system. Assuming that the tax factor is not considered for the time being, the accountant will find that the problem becomes very simple-how much is the company system?
Then, if the tax factor is taken into account, you will find that if the tax allowance is too high, it will attract tax doubts. After all, you don't need an invoice, you don't need to withhold a tax, and you can deduct it in full before income tax. In any case, this is a fee that is highly suspected by the tax authorities.
In this regard, some tax officials or tax authorities have set standards for the travel expenses of enterprises, such as not exceeding 80 yuan every day, or according to the travel expenses standards of administrative institutions, and so on.
The standards set by taxation are just appearances. Taxation has no right to interfere with the independent operation of enterprises, nor to modify the company's articles of association and system. The power of taxation lies in the right to adjust the "standard" of travel expenses when it is tax-related. This is the real power given by Article 35 of the Tax Administration Law.
If you understand this, you will know that under normal circumstances, if the tax authorities question that the standard of travel allowance is too high, they are actually exercising a kind of examination and approval power. Using the power of examination and approval to forcibly adjust the expenditure of enterprise travel expenses before enterprise income tax.
Teacher Lan, you emphasized "under normal circumstances". So, does it mean that "abnormal circumstances" are different?
Under abnormal circumstances, the tax authorities will suspect that the company has paid wages and bonuses in the name of "travel allowance" in disguise, underestimating personal income tax. But this does not come from the right of approval. The premise of verification must be to admit the authenticity of the fee. If the tax authorities doubt the authenticity of the travel allowance itself, it means that the enterprise is illegal, so it can no longer be simply verified. But to obtain evidence to prove the illegal facts, so as to carry out administrative punishment. From a serious point of view, replacing punishment with nuclear is at risk of dereliction of duty.
For example, the company gave him a daily business trip allowance of 500 yuan (this is too high), and the tax official used evidence to prove that an employee actually went on a business trip for three days, but lied that it was eight days. This over-reported 2,500 yuan is the income that was concealed by fraud. In other words, the enterprise has set up a set of yin and yang systems, such as internal 50 yuan, tax 500 yuan and so on. At this time, you can collect late fees, late fees and fines for individual taxes. The premise is to collect evidence.
If fraud cannot be proved, or there is no fraud, is the standard too high?
For example, the monthly salary of employees is only 2 500 yuan, and one day of business trip will subsidize 500 yuan. Combined with the information such as region, industry, enterprise profit level and tax control standard, the tax authorities may think that this is obviously too high and belongs to the arrangement of paying less taxes. If enterprises and employees can't come up with reasonable reasons, or the reasons given are not accepted, they can adjust taxes.
Tax enterprises have their own rights. Enterprises have the right to operate and manage, and taxes have the right to approve and levy taxes.
How to adjust the tax payment?
The simplest thing is to adjust the enterprise income tax, which is the most reliable legal basis. Because article 8 of the enterprise tax law stipulates that reasonable expenses can be deducted. If this travel expense is unreasonable, it can't be deducted.
For example, the tax authorities think that this standard is normal for one day in 50 yuan. To be on the safe side, considering the reasons put forward by the enterprise, the grace period is 100 yuan a day. Then the excess cannot be charged before the enterprise income tax to make up for the 25% enterprise income tax.
It should be noted that the one-day subsidy in 500 yuan is the result of the legitimate exercise of power by enterprises, which is not illegal, but the rationality of enterprises has not been recognized by the tax authorities. So if you don't break the law, there will be no fine.
On the other hand, recording and deducting the legal amount and actual amount of travel allowance does not violate the calculation rules of the enterprise income tax law, nor will it lead to less tax payment at the beginning. Now, after the tax authorities exercise the power of examination and approval, the expenses of enterprises are reduced, so the tax authorities have the obligation to pay taxes when they examine and approve supplementary taxes, and there is no late fee for timely payment.
What about personal income tax?
A tax wants to pay back the tax (note that, as mentioned above, a tax recognizes the authenticity of the subsidy), not for the travel subsidy, but for the salary itself. So "the tax basis is obviously low" means that the salary is obviously low, and the high travel allowance proves that the salary is low? The reason is not easy to find.
Then, if the local tax authorities have formulated and published written standards, for example, can enterprises still formulate and implement the standards of 500 yuan?
In fact, as mentioned above, from a legal point of view, taxation has no right to set standards for corporate travel subsidies. From the perspective of legal effect, all the standards of taxation are mastered when exercising the power of examination and approval. Either make up the enterprise income tax according to the approved treatment, or prove that the enterprise is fraudulent. Tax treatment is actually an option.
The above is a comprehensive analysis of this problem. You can see how complicated and confusing it is to deal with, understand, worry and understand in practice. Therefore, it is very important to grasp the law of taxation.
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