1. Reimbursement of vehicle subsidies shall be regarded as an individual's official vehicle subsidy income, and personal income tax shall be levied according to the item of "income from wages and salaries";
2, transportation and communication expenses subsidies after deducting a certain standard of official expenses, but also in accordance with the "wages, salaries" income items taxable personal income tax;
3. As a part of the total salary, the communication fee subsidy should be included in the individual's salary and salary income, and the individual tax should be paid according to the excessive progressive tax rate;
4. The transportation subsidy is incorporated into the salary and salary income of the current month, and personal income tax is levied, but the official transportation and communication expenses within a certain standard can be deducted.
Calculation method of individual tax for social security:
1. Determine taxable income: multiply the social security payment base with the individual payment ratio to get the social security amount that the individual should pay;
2. Calculation of deductible expenses: According to the provisions of the tax law, social security expenses paid by individuals belong to pre-tax deduction items;
3. Calculation of taxable salary income: after deducting the social security expenses from the total personal salary, the taxable salary income is obtained;
4. Deduction of tax allowance: basic tax allowance is deducted according to the standard of 5,000 yuan per month;
5. Determine the tax payable: calculate the tax payable according to the progressive tax rate table;
6. Calculate the actual tax payable: deduct the social security fee and tax payable from the salary to get the actual salary.
To sum up, car subsidies and communication subsidies need to be taxed in accordance with the provisions of personal income tax, in which vehicle subsidies are regarded as personal income, and transportation and communication subsidies also need to be taxed after deducting official expenses. Communication subsidies pay a tax according to the excessive progressive tax rate, while transportation subsidies can deduct official transportation and communication expenses within a certain standard.
Legal basis:
Notice of State Taxation Administration of The People's Republic of China on Relevant Policies of Individual Income Tax
the second
Personal income tax shall be levied on the official vehicles and communication subsidy income obtained by individuals due to the reform of the official vehicles and communication system after deducting a certain standard of official expenses. If it is paid on a monthly basis, individual income tax will be levied on the income from "wages and salaries" in the current month; If it is not paid on a monthly basis, it will be decomposed into the month and merged with the income from "wages and salaries" in that month, and personal income tax will be levied. The deduction standard of official expenses shall be investigated and calculated by the Provincial Taxation Bureau according to the actual situation of taxpayers' official transportation and communication expenses, and shall be determined after being approved by the provincial people's government and reported to State Taxation Administration of The People's Republic of China for the record.