According to the provisions of Article 19 and Article 20 of the Measures for the Administration of Invoices in People's Republic of China (PRC), when units and individuals sell goods, provide services and engage in other business activities and collect money from outside, the payee shall issue invoices to the payer (Article 19). In addition, all units and individuals engaged in production and business activities should pay money to the payee when purchasing goods, receiving services and engaging in other business activities. First, the wages of temporary workers can be recorded directly in the form of wage payment without labor invoices, and personal income tax needs to be declared.
Two. According to the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as "Enterprise Income Tax Law") and its implementing regulations (hereinafter referred to as "Implementing Regulations") and relevant regulations, some issues concerning the tax treatment of taxable income of enterprise income tax are hereby announced as follows: Pre-tax deduction of seasonal workers, temporary workers and other expenses:
The actual expenses incurred by an enterprise in hiring seasonal workers, temporary workers, interns, retirees and accepting external labor dispatch shall be divided into wages and salaries and employee welfare expenses, which shall be deducted before enterprise income tax in accordance with the provisions of the enterprise income tax law. Among them, wages and salaries are allowed to be included in the total wages and salaries of enterprises as the basis for calculating and deducting other related expenses.
Extended data
Wages, salaries and labor remuneration are important components of taxpayers' production costs and management expenses. To distinguish whether a labor service expenditure is wages and salaries or labor remuneration, we can consider the following aspects:
1, from the perspective of applicable law, wage expenditure refers to the wages paid by the employer and the employee after signing the labor contract according to Article 16 of the Labor Law; Labor remuneration is generally the remuneration obtained by signing contracts according to the relevant provisions of the contract law, such as contracts, technical contracts, intermediary contracts, etc.
Employees who sign labor contracts enjoy the rights and obligations stipulated in the Labor Law, and there is a relationship between being employed and being employed with the employer. In addition to paying wages, the employer shall also fulfill the obligation to pay social insurance; There is no such relationship between labor remuneration, its labor is independent and free, and its behavior is regulated by the Contract Law.
2. From the management point of view, employees who pay wages are recorded in the roster of enterprise employees, and enterprises attend or sign in every day, while those who pay labor remuneration are generally not so managed. The nanny employed by the company does not belong to the relationship stipulated in the labor law. For example, general companies prohibit employees from taking part-time jobs, while nannies usually serve several companies or customers at the same time and charge one customer on time.
3. From the perspective of financial accounting, the payment of wages and salaries is generally accounted for by the subject of "wages payable"; Labor remuneration is generally accounted for by such subjects as "production cost", "management expense" and "sales expense".
4. From the perspective of tax management, the payment of wages and salaries should be paid according to the actual expenses incurred in wages and salaries, and the personal income tax on wages and salaries should be withheld and remitted in accordance with regulations; Taxpayers need to obtain corresponding labor invoices to pay labor remuneration, and withhold and remit personal income tax on labor remuneration according to regulations. The taxation methods of the two expenditures are completely different.