Question 1: Can government funds and administrative fees paid by enterprises be deducted before enterprise income tax?
Mande Enterprise Service Answer:
According to Article 2 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning the Enterprise Income Tax Policy of Government Funds (Caishui [2008] 15 1No.), enterprises are allowed to pay in accordance with the regulations by government funds approved by the State Council or the Ministry of Finance, and by administrative fee-charging enterprises approved by the people's governments of the State Council, provinces, autonomous regions and municipalities directly under the Central Government and their finance and price departments.
Question 2: According to the wage system of our company, the monthly transportation allowance for on-the-job employees is 150 yuan, which will be paid together with the salary. Should it be used as welfare expenses or pre-tax deduction of salary expenses?
Mande Enterprise Service Answer:
According to the Announcement of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Pre-tax Deduction of Enterprise Wages and Salaries and Employee Welfare Expenses (Announcement No.34 of State Taxation Administration of The People's Republic of China, 20 15), the welfare subsidies that are incorporated into the enterprise employee wage and salary system and fixed together with the wages and salaries are in line with Article 1 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Deduction of Enterprise Wages and Salaries and Employee Welfare Expenses (No.2009 1 No. Welfare subsidies that do not meet the above conditions at the same time shall be regarded as employee welfare expenses stipulated in Article 3 of Document No.3 of Guoshuihan [2009], and pre-tax deduction shall be calculated according to regulations.
Therefore, the transportation subsidy issued by your company meets the above conditions and should be deducted as wages and salaries before tax.
Question 3: Can the expenses generated by the unified physical examination of employees be deducted before tax?
Mande Enterprise Service Answer:
According to the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Deduction of Wages, Salaries and Employee Welfare Expenses (Guo Shui Fa [2009] No.3) and the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the employee welfare expenses stipulated in Article 40 include the following contents: (2) Various subsidies and non-monetary benefits for employees' health care, living, housing and transportation. Including medical expenses paid by enterprises to employees in the business field, medical expenses of employees in enterprises that have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, difficulties subsidies for employees, relief funds, canteen subsidies for employees, and transportation subsidies for employees.
Therefore, the medical expenses of employees can be deducted before tax in accordance with the relevant provisions of employee welfare expenses.
Question 4: Can the supplementary endowment insurance and supplementary medical insurance paid by enterprises for retirees be deducted before enterprise income tax?
Mande Enterprise Service Answer:
According to the Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Concerning Enterprise Income Tax Policies on Supplementary Endowment Insurance and Supplementary Medical Insurance (Caishui [2009] No.27), "Since June 5438+ 10/0, 2008, according to the relevant national policies and regulations, the supplementary endowment insurance and supplementary medical insurance paid by enterprises for all employees in the enterprise or on-the-job shall not exceed the total wages of employees respectively. The excess will not be deducted. "
Because retirees do not belong to the employees of the enterprise as stipulated in the document, this part of the expenses paid by the enterprise cannot be deducted before the enterprise income tax.
Question 5: Can the costs and expenses incurred by enterprises to obtain tax-free income be deducted before tax?
Mande Enterprise Service Answer:
The Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Tax Issues Concerning the Implementation of the Enterprise Income Tax Law (Guo [2010] No.79) stipulates: "VI. On the deduction of expenses corresponding to tax-free income.
According to the provisions of Articles 27 and 28 of the Implementing Regulations, unless otherwise stipulated, the costs and expenses corresponding to the tax-free income obtained by an enterprise may be deducted when calculating the taxable income of the enterprise. "
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