(a) Actual variances

Labor protection expenditure: labor protection articles refer to personal protective articles provided by production and business units for employees to avoid or reduce accidental injuries and occupational hazards in the process of labor, and the objects provided or equipped are employees hired or employed by enterprises; Articles have the nature of labor protection and occur due to work needs; Can meet the needs of work in quantity; Take place in kind.

Employee welfare expenses: including medical, living, housing, transportation and other subsidies for employees and non-monetary benefits. , including medical expenses paid by enterprises to employees on business trips, medical expenses of employees in enterprises that have not implemented medical co-ordination, medical subsidies for immediate family members of employees, heating subsidies, heatstroke prevention and cooling expenses for employees, difficulties subsidies for employees, relief funds, canteen subsidies for employees, and transportation subsidies for employees.

Summary: The main difference between the two is that the labor protection expenditure is incurred in a specific post for the needs of the business activities of the unit, and generally not everyone has it, such as the cleaning supplies expenditure of the cashier post; Employee welfare funds are welfare, and "extra" expenses are "common" and not direct "needs", such as food, daily necessities, supermarket prepaid cards and other expenses paid to employees on holidays, as well as monetary forms (cash or shopping cards, etc. ) generally treated as welfare funds.

(2) Tax treatment

1. Labor protection expenditure

(1) Obtain relevant reasonable pre-tax deduction vouchers (invoices are generally required), and there is no pre-tax deduction standard for enterprise income tax deduction;

(2) Obtaining the input tax deduction voucher (generally requiring a special ticket), the input tax can be deducted according to the regulations;

(3) It does not belong to personal income such as wages and salaries, and there is no need to pay a tax;

2. Welfare and health care expenses

(1) Obtain relevant reasonable pre-tax deduction vouchers (no invoice is required), and the part that does not exceed 14% of total wages and salaries is allowed to be deducted before enterprise income tax;

(2) Even if a special VAT invoice is obtained, the input tax cannot be deducted;

(3) According to the principles stipulated in the Individual Income Tax Law, personal income tax should be paid for benefits given to individuals, whether in cash or in kind. But at present, there is no personal income tax on the income enjoyed by the collective, which is inseparable and non-cash. (Excerpted from an online interview on the exchange of income tax in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (2012-04-11,inspector of the income tax department Lu Yun answered questions).

In other words, to calculate everyone's specific "income", it is necessary to pay a tax, such as organizing employee travel; If welfare services are calculated according to the per capita "income", don't pay taxes, such as holiday staff dinners.

"Wages, salaries" and "labor remuneration"

Are the expenses of seasonal workers, temporary workers, interns, re-employed retirees and employees in the two places "wages, salaries" or "labor remuneration"?

(a) Actual variances

Temporary workers refer to those who have fixed jobs, participate in unit attendance, obey the management of unit rules and regulations, and are temporarily recruited. Such as security, cleaning, etc. Personnel may change frequently, or even change one person in two or three days, but this job has existed in this unit for a long time.

Labor service refers to the personnel who are temporarily recruited due to temporary events. The enterprise does not set this fixed post, and there is no employment relationship between the two parties, such as factory maintenance, loading and unloading, etc.

Summary: The main difference between the two is that "salary" has the relationship between employment and being employed, and "salary" has "position" or "post" in the unit, whether to participate in the attendance of the unit or not, and whether to obey the management of the unit's rules and regulations.

(2) Tax treatment

1. Enterprise income tax treatment

(1) Pre-tax deduction of "wages and salaries": according to the pre-tax deduction of wages and salaries, it is included in the total wages and salaries of the enterprise as the basis for calculating and deducting other related expenses. Policy basis: Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning Tax Treatment of Taxable Income from Enterprise Income Tax (State Taxation Administration of The People's Republic of China Announcement 15).

(2) Pre-tax deduction of "labor remuneration": An enterprise that pays labor remuneration can apply to the competent national tax authorities where the labor service is located to issue labor invoices, and withhold and remit the corresponding personal income tax and other taxes for entry, and the enterprise has obtained invoices on its behalf, and the labor costs involved can be deducted before enterprise income tax.

(3) Pre-tax deduction of "labor dispatch": the expenses paid to the labor dispatch company should be regarded as labor expenses, and can be deducted before tax after obtaining the invoice; The expenses paid directly to employees should be regarded as salary expenses and employee welfare expenses, and relevant internal vouchers can be deducted before tax. Policy basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Pre-tax Deduction of Enterprise Wages and Salaries and Employee Welfare Expenses (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.34, 20 15).

2. Personal income tax

(1) "Wages and salaries": individual taxes are calculated and paid according to the income from wages and salaries, with a threshold of 3,500 yuan. If an individual works in two or more places and obtains income from wages and salaries at the same time, each unit will deduct and calculate the individual tax according to 3,500 yuan, and the individual will go to the tax authorities for consolidated declaration, that is, the income from two or more places will be consolidated, and the individual income tax will be calculated according to the income from wages and salaries.

(2) "Labor remuneration": individual tax shall be calculated and paid according to the income from labor remuneration.

Every income ≤ 4,000 yuan: tax payable = (every income-800) × 20%;

Every income > 4,000 yuan: tax payable = every income × (1-20% )× 20%;

Income from remuneration for each service > 20,000 yuan: tax payable = income per time ×( 1-20%)× applicable tax rate-quick deduction (additional levy)

Please click: building qualification, catering qualification and medical qualification to inquire about the business in each region.

How much is the qualification agent? Looking for Mande enterprise service, the company is safe and efficient, and the tax consultant is professional. Mande enterprise service is a one-stop service expert.