value-added tax
Some enterprises have such a misunderstanding that mooncakes are given to customers for free. According to the Provisional Regulations on Value-added Tax, the assets and goods entrusted for processing or purchasing are given to other units free of charge, which is regarded as selling goods. Therefore, it is necessary to declare and pay value-added tax according to the fair price of moon cakes.
For the above problems, the author believes that, on the one hand, the gift of moon cakes is limited to a specific range, with the aim of maintaining a good cooperative relationship with customers, and it is not a free gift. On the other hand, the personal consumption stipulated in the provisional regulations on value-added tax actually includes the social and entertainment consumption of taxpayers. Therefore, sending moon cakes to customers is actually a social and entertainment way, which belongs to the category of personal consumption. According to the Provisional Regulations on Value-added Tax, the corresponding input tax on goods purchased for personal consumption cannot be deducted from.
It is relatively simple to apply value-added tax to mooncakes as employee benefits. This kind of behavior belongs to the situation that the purchased goods are used for collective welfare, and the input tax cannot be deducted from the output tax. The specific tax treatment is consistent with personal consumption.
industrial and commercial income tax
According to the Notice on Handling Income Tax on Disposal of Assets by Enterprises (Guo [2008] No.828, hereinafter referred to as? Document 828? ), if an enterprise transfers assets for social entertainment or employee welfare, and the ownership of the assets changes, which does not belong to internal disposal of assets, it should be regarded as sales to determine income according to regulations.
Obviously, the use of moon cakes for entertainment and employee welfare needs to be regarded as sales, and annual enterprise income tax declaration is needed? As sales revenue? And then what? As a cost of sales? Fill in the corresponding amount in the column. It is relatively simple to regard the sales cost as the purchase price of moon cakes, but how to determine the sales income? Document No.828 also gives the answer, that is, the assets that an enterprise regards as purchased at the time of sale can be determined according to the price at the time of purchase.
It is worth noting that whether it is used for entertainment or employee welfare, there is a deduction limit in the pre-tax expenses of enterprise income tax.
For social entertainment, according to the provisions of the enterprise income tax law, the business entertainment expenses related to the production and business activities of the enterprise shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5% of the sales (business) income of the year. ;
For employee welfare funds, the specific deduction limit is different according to the different sources of funds: those belonging to employee welfare funds are allowed to deduct no more than 65,438+04% of the total wages and salaries, and those belonging to trade union funds are allowed to deduct no more than 2% of the total wages and salaries.
Therefore, it is suggested that enterprises should make accurate accounting according to the actual situation of moon cakes, and collect them into business entertainment expenses, employee welfare expenses and trade union funds respectively, and deduct the limit when reporting the annual enterprise income tax to avoid the tax risks caused by not paying according to regulations.
individual income tax
In recent years, the Mid-Autumn Festival is getting closer and closer. Moon cake tax? It often leads to heated discussions. In fact, none of the taxes that have been levied in China? Moon cake tax? This kind of tax is just an absurd statement that the media withhold and pay personal income tax on mooncakes issued by the unit. Do I need to withhold and pay personal income tax for moon cakes? The answer is yes.
According to the individual income tax law, income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment, including cash, physical objects, securities and other forms. Although welfare funds are tax-free, they are only limited to living allowances paid to individuals by enterprises, institutions, state organs and social organizations from retained welfare funds or trade union funds according to relevant state regulations. Obviously, moon cakes are not tax-free, but are obtained in kind. As a withholding agent, the issuing unit shall withhold and remit individual income tax according to the total wages and salaries of employees incorporated into the purchase price. According to the provisions of the Tax Administration Law, if the withholding agent should withhold the unpaid tax, the tax authorities shall recover the tax from the taxpayer and impose a fine of more than 50% but less than three times the unpaid tax receivable on the withholding agent. For enterprises that distribute moon cakes to employees, remember not to ignore the personal income tax withholding and payment of this part of physical income.
Through the above analysis, is the problem of moon cake taxation suddenly clear? Yes, the tax treatment of moon cakes is as simple as that!
Enterprises that do not pay taxes on moon cakes bear the responsibility.
According to China's current taxation principle, citizens' personal income tax should be withheld and remitted by the unit where they work, and citizens do not need to declare themselves. In other words, enterprises have the obligation to withhold and remit employees' personal income tax, and employees do not need to file tax returns with the tax authorities. If the enterprise fails to fulfill the obligation of withholding and remitting, it is tax evasion. According to the provisions of the tax law, enterprises should bear corresponding legal responsibilities.
The higher the salary, the higher the mooncake tax.
Because China adopts an excessive progressive tax rate, even a box of moon cakes is finished? Tax booth? It will not cause a substantial increase in individual taxes.
For example:
Ms. Li's salary in September was 3,500 yuan, which belongs to the tax exemption category according to the new tax law. However, because the value of a box of moon cakes delivered by the company is 200 yuan, the tax payable is 3700-3500 = 200 yuan, and the corresponding tax rate and quick deduction are 3% and 0 yuan respectively. Ms. Li's personal income tax is 200? 3%-0=6 (yuan).
Because of this box of moon cakes, Ms. Li needs to pay more than 6 yuan? Moon cake tax? . However, the higher the personal salary, the higher the mooncake tax may be.
Mr. Wang's salary in September is 8000 yuan. According to the new tax law, the tax payable in the current month is 8000-3500 = 4500 yuan, and the corresponding tax rate and quick deduction are 10% and 105 yuan respectively. Mr. Wang's personal income tax is 4500 yuan? 10%- 105=345 (yuan).
If Mr. Wang's company also distributes moon cakes from 200 yuan, his tax payable is 8000-3500+200=4700 yuan, and the corresponding tax rate and quick deduction are 20% and 555 yuan respectively. Mr. Wang's personal income tax is 4700 yuan? 20%-555=385 yuan. Therefore, Mr. Wang needs to pay more 40 yuan for this box of moon cakes.
If the monthly income is 8 1000 yuan, the company will pay more taxes in 90 yuan for an extra box of moon cakes from 200 yuan.
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