I. Enterprise annuities have no preferential tax treatment for individual income tax.
Article 1 of Guoshuihan [2009] No.694 stipulates that the individual contribution part of enterprise annuity shall not be deducted when calculating individual income tax on the salary and salary of the current month. That is to say, personal income tax should also be calculated and paid for the individual contribution part of enterprise annuity.
Example 1: Company A implements an annuity plan. The monthly salary of Li, the general manager of the company, is 10000 yuan, 201year1February, and the company has paid 3000 yuan into its annuity account, including 2000 yuan paid by the enterprise. Individual payment 1000 yuan. How much personal income tax should Li pay this month?
As the personal contribution in the annuity is 1000 yuan, which cannot be deducted from the salary and salary of the current month, the personal income tax payable by Li is 745 yuan [( 10000-3500)×20%-555].
The first paragraph of Article 2 of Guoshuihan [2009] No.694 stipulates that the part of enterprise contributions to enterprise annuities that are included in personal accounts (hereinafter referred to as enterprise contributions) is the income obtained by individuals because of their positions or employment, which belongs to personal income tax taxable income. When included in personal accounts, it should be regarded as the salary and salary of individuals for one month (not combined with normal salary and salary), without deducting any expenses, according to "salary and salary income".
Continuing example 1, 95 yuan (2000× 10%- 105) should be paid for the contribution of Li's annuity enterprise.
The sum of the two items should be paid to 840 yuan (745+95), and the salary actually received by Li was 8 160 yuan (10000- 1000-840).
Two, the monthly wage income is lower than the standard of expense deduction, and the annuity is not taxed.
Because Guoshuihan [2009] No.694 is not clear about the taxation of enterprise annuity paid by enterprises for employees whose monthly salary income is lower than the expense deduction standard, Announcement No.9 stipulates that when the enterprise contribution of enterprise annuity is included in the employee's personal account, if the sum of personal salary income and enterprise contribution included in the personal annuity account does not exceed the personal income tax expense deduction standard, personal income tax will not be levied; If an individual's income from wages and salaries in the current month is lower than the deduction standard of personal income tax expenses, but it exceeds the deduction standard of personal income tax expenses after being paid by the enterprise included in the personal annuity account, the personal income tax shall be paid in accordance with Article 2 of Guoshuihan [2009] No.694.
Example 2: Company B implements the enterprise annuity plan, and the salary of employee Zhang in February and March this year is 2,400 yuan and 2,800 yuan respectively; The monthly payment of the company for its annuity enterprise is 1000 yuan. How can Zhang's annuity declare and pay personal income tax?
In February, the sum of Zhang's salary and the annuity paid by the company was 3,400 yuan (2,400+1000), which could not meet the deduction standard of 3,500 yuan for salary and personal income tax expenses, so the enterprise annuity did not need to pay personal income tax; In March, the sum of Zhang's salary and the enterprise annuity paid by the company was 3,800 yuan (2,800+1000), which exceeded the deduction standard of salary expenses by 3,500 yuan. The taxable income was 300 yuan (3,800-3,500), and Zhang's annuity required to declare and pay personal income tax in 9 yuan (300×3%).
Third, the annuity payable in the merger period is high.
Paragraph 2 of Article 2 of Guoshuihan [2009] No.694 stipulates that if an enterprise pays enterprise contributions quarterly, semi-annually or annually, it shall not be reverted to the month to which it belongs when calculating taxes, and it shall be regarded as one month's wages and salaries, without deducting any expenses, and personal income tax shall be withheld according to the applicable tax rate. Therefore, if the enterprise chooses to pay the fees quarterly, semiannually or annually instead of monthly, it will make individuals bear higher tax burden because of the progressive tax system of personal income tax.
Continuing example 1, if the annuity enterprise pays the payment part in a lump sum at the end of the year, instead of paying it every month, and goes through the enterprise payment procedures for all employees in one lump sum on 20 1 1 February, then Li's annuity should declare personal income tax of 4,995 yuan (2,000×12×) that month. Therefore, enterprises should try to choose monthly deposit, which is the lightest way of tax burden.
Four, the enterprise payment does not belong to the individual part can apply for tax refund.
Article 3 of Guoshuihan [2009] No.694 stipulates that the personal income tax withheld by the enterprise that has been included in the personal account cannot be attributed to the individual due to the conditions of annuity setting shall be refunded. The specific calculation formula is as follows: tax refund = paid taxes paid by enterprises ×( 1- actually paid taxes paid by enterprises/paid taxes paid by enterprises).
When applying for tax refund, individuals participating in the annuity plan should report to the competent tax authorities with their resident ID card, a copy of the Report Form for Payment and Withholding of Individual Income Tax by Annuity Enterprises with personal details previously declared by the enterprise, a copy of the Tax Payment Book for tax payment, and a certificate issued by the enterprise showing the difference between the actual amount of annuity enterprise contributions that individuals can receive and the amount of annuity enterprise contributions that have paid taxes, and then refund the tax after verification by the competent tax authorities.
Because enterprise annuity is similar to stock option, it has the function of retaining enterprise talents. Therefore, there are some restrictive provisions in many enterprise annuity schemes for employees to enjoy enterprise annuity. If the employee leaves the company before reaching the service life or other circumstances that do not meet the conditions for granting the annuity occur, the enterprise will be able to terminate the annuity contract accordingly. Therefore, for individuals, because they did not get this annuity in the end, there is a problem of overpaying personal income tax and needing tax refund.
Continuing example 1, if the company has paid an annuity for Li for 2 years, the total amount paid by the enterprise is 48,000 yuan. The two sides agreed that Li would have to serve for five years before he could get the ownership ratio of enterprise payment 100%. At the beginning of this year, Li left the enterprise early for some reason. According to the agreement, Li can only receive 40%(2÷5× 100%) of the enterprise payment, that is, 19200 yuan (48000×40%). At this time, we should calculate the tax refund as follows:
20 10 year 1 month to 201/kloc-0 year in August, the annuity has paid 3500 yuan [(2000×15%-125 )× 20]; 20 1 1 September to 20 1 1 February annuity paid 380 yuan [(2000×10%-105 )× 4]. Tax refund is 2328 yuan [3880× (1-19200 ÷ 48000)].
Five, the previous annual annuity should be deducted without tax payment method
Because the problem of calculating the tax payment for the unpaid tax paid by enterprises in previous years in Guoshuihan [2009] No.694 is not clear enough, Announcement No.9 stipulates that when calculating the payable tax for the unpaid tax paid by enterprise annuity enterprises in previous years, the applicable tax rate of employees should be determined according to the difference between the average monthly salary of each employee and the expense deduction standard, and then the actual payable tax should be calculated according to Article 5 of Guoshuihan [2009] No.694; Average monthly salary of employees = the total amount of wages that the enterprise calculated and paid the annuity expenses for each employee in that year ÷ the number of months that the enterprise actually paid the annuity expenses. The total amount of wages in the formula does not include bonuses and subsidies that have not been accrued for the enterprise annuity; In the tax year, each employee should pay back the tax = the total number of enterprise contributions that the enterprise has not withheld tax in that year × the applicable tax rate-quick deduction. If the calculation result of the formula is less than 0, the applicable tax rate will be adjusted to 5%, and the payable tax will be calculated accordingly.
Example 3: Company C implements the enterprise annuity plan. In 20 10 years, the company paid monthly contributions to a certain annuity enterprise for the whole year 1800 yuan, and in 20 10/0/6,000 yuan, including bonus and subsidy without enterprise annuity. Personal income tax should be paid for wages and salaries, and the company has withheld and remitted it according to the regulations, but the annuity has not been taxed. How can I pay the personal income tax for the annuity?
First of all, the tax rate applicable to a certain person in Yin should be determined according to the difference between the average monthly salary of each employee in the supplementary year MINUS the expense deduction standard. In 20 10, the average monthly salary of an annuity accrued by Yin is 8000 yuan [(116000-20000) ÷12], which exceeds the deduction standard of salary and salary expenses, so the annuity needs to be taxed. In 20 10 year, the taxable income of a certain month in Yin is 6000 yuan (8000-2000), the applicable tax rate is 20%, and the overdue tax-15 yuan (1800×20%-375) is less than 0. According to Announcement No.9, if the calculation result is less than 0, the applicable tax rate will be adjusted to 5%, and the tax payable will be calculated accordingly. Therefore, the personal income tax 90 yuan (1800×5%) should be paid back to Yin's annuity.
Six, not according to the provisions of the withholding information to be punished.
Article 4 of Guoshuihan [2009] No.694 stipulates that an enterprise that establishes an enterprise annuity plan shall implement a detailed declaration system of full withholding of all employees in accordance with the relevant provisions of the individual income tax law and the tax collection and management law. That is to say, if you fail to fulfill the obligation of full withholding and detailed declaration, you will be dealt with according to law. Therefore, Company C's failure to declare the details of full withholding will be dealt with according to law. In fact, the full and detailed declaration of all employees is related to the future tax refund of enterprises and the vital interests of taxpayers. Only by fulfilling the tax declaration procedures can enterprises better safeguard their legitimate rights and interests.