Financial staff will encounter various problems in their daily work. Today, we will select a few financial issues that are closely related to corporate employees to analyze and solve for you. 1 Question 1: Ask the company How to calculate taxes on remuneration for interoperability personnel? State-owned enterprise A transfers personnel from other enterprises, and the wages of the transferred personnel are paid in the original enterprise. Enterprise A only pays subsidies and year-end bonuses. Enterprise A also has transferred personnel, and the salaries of the transferred personnel are paid in enterprise A. Question: Can the wages, subsidies and bonuses of transferred personnel and transferred personnel be deducted before corporate income tax? Answer: Company A issues pre-tax deductions for subsidies and year-end bonuses to transferred personnel. Article 1 of the "Announcement of the State Administration of Taxation on Certain Tax Treatment Issues on Taxable Income of Enterprises" (State Administration of Taxation Announcement No. 15, 2012) stipulates the issue of pre-tax deductions for seasonal workers, temporary workers, etc. The actual expenses incurred by an enterprise for hiring seasonal workers, temporary workers, interns, rehiring retirees, and accepting external labor dispatch should be divided into salary expenses and employee welfare expenses, and shall be included in the enterprise income tax in accordance with the provisions of the Enterprise Income Tax Law. Deduction before. Among them, wages and salaries are allowed to be included in the base of the enterprise's total wages and salaries, and used as the basis for calculating the deduction of other related expenses. Regarding the issue of reasonable wages and salaries, Article 1 of the "Notice of the State Administration of Taxation on the Deduction of Enterprise Wages, Salaries and Employee Welfare Fees" (Guo Shui Han [2009] No. 3) stipulates that Article 34 of the "Regulations on the Implementation of the Enterprise Income Tax Law" The so-called "reasonable wages and salaries" refer to the wages and salaries actually paid by the enterprise to employees 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 confirming the rationality of wages and salaries, the tax authorities 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 industry and regional standards; (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) ) Arrangements regarding wages and salaries are not for the purpose of reducing or evading taxes. According to the above regulations, for subsidies and year-end bonuses paid directly to transferred personnel, Company A, as the payer, must withhold and pay personal income tax in accordance with regulations. This expenditure can be divided into wages and salary expenditures and employee welfare expenditures, which are deducted before tax. Enterprise A should note that Guoshuihan [2009] No. 3 stipulates that for state-owned enterprises, their wages and salaries must not exceed the limited amount given by the relevant government departments; the excess shall not be included in the total wages and salaries of the enterprise, nor shall it be included in the calculation of Deducted from corporate taxable income. 2. Is welfare card expenditure a salary expenditure or a welfare expenditure? Enterprises issue shopping welfare cards to employees during festivals, with denominations ranging from 200 yuan to 300 yuan. They should be regarded as part of personal income and incorporated into wages and salaries to withhold and pay personal income tax. The types of benefits listed in the "Notice of the State Administration of Taxation on the Deduction of Enterprise Wages, Salaries and Employee Welfare Fees" (Guo Shui Han [2009] No. 3) do not include in-kind benefits. Question: When dealing with corporate income tax, should it be regarded as an expenditure of a salary nature or an expenditure of a welfare nature? Answer: "Notice of the Ministry of Finance on Enterprises Strengthening the Financial Management of Employee Welfare Fees" (Caiqi [2009] No. 242) stipulates that holiday subsidies issued by enterprises to employees and lunch subsidies paid monthly without unified meals should be included in wages. Total management. The "Regulations on the Implementation of the Enterprise Tax Law" stipulates that the wages and salaries mentioned in the preceding paragraph refer to all cash or non-cash labor remuneration paid by an enterprise to employees who serve or are employed by the enterprise in each tax year, including basic wages. , bonuses, allowances, subsidies, year-end salary increases, overtime wages, and other expenses related to the employee's appointment or employment. According to the above regulations, if an enterprise issues shopping welfare cards to employees during holidays, they should be included in the total salary and deducted before tax. 3. Can labor dispatch personnel be reimbursed for travel expenses? Company B signs a contract with the labor service company, and the labor service company signs a contract with the employees. The wages are settled to the labor service company, and the labor service company issues invoices to Company B and pays wages. Question: Since Company B is constructing in other places, can Company B reimburse the settlement expenses and travel expenses of labor dispatch personnel during the construction period? Answer: Article 1 of the "Announcement of the State Administration of Taxation on Certain Tax Treatment Issues on Taxable Income of Enterprises" (State Administration of Taxation Announcement No. 15 of 2012) stipulates that enterprises that hire seasonal workers, temporary workers, interns, and re-employ retired personnel As well as the actual expenses incurred by hiring external labor dispatchers, they should be divided into salary expenses and employee welfare expenses, and should be deducted before corporate income tax in accordance with the provisions of the Income Tax Law. Among them, wages and salaries are allowed to be included in the base of the enterprise's total wages and salaries, and used as the basis for calculating the deduction of other related expenses. The "Notice of the State Administration of Taxation on the Deduction of Enterprise Wages, Salaries and Employee Welfare Expenses" (Guo Shui Han [2009] No. 3) stipulates that other employee welfare expenses incurred in accordance with other regulations include funeral subsidies, pensions, settlement expenses, and family visits. Fake tolls, etc.

According to the above regulations, when accepting external labor dispatch employment, the settlement expenses actually paid by your company can be treated as welfare expenses. The travel expenses and other expenses incurred for work are consistent with the treatment of contract employees in terms of corporate income tax, and are in compliance with the regulations. Expenses such as travel expenses can be deducted before corporate income tax.