Brief introduction of the case
During the special inspection of final settlement, the local tax inspection bureau found that the operating income of a gift sales company changed abnormally, with some months suddenly increasing and some months suddenly decreasing. The person in charge of the enterprise explained that the gift industry is very seasonal, and holidays are the peak season for sales, but the inspectors also found that the expenses of the enterprise changed abnormally during the period, especially the salary, which was paid only in the month when there was income, and no salary was paid without income. The bigger the income, the bigger the book salary! After checking the employees in the payroll one by one, it is found that there are a large number of false employees and inflated wages, and the wages in the payroll are not truthfully declared as personal income tax. Finally, inspectors require enterprises to pay taxes on these wages and salaries that cannot be deducted before tax, pay back enterprise income tax according to law, and impose fines according to regulations.
Policy basis
Regulations for the implementation of the enterprise income tax law
Thirty-fourth reasonable wages and salary expenses incurred by enterprises are allowed to be deducted.
What kind of salary is reasonable?
The term "reasonable wages and salaries" as mentioned in Article 34 of the Implementation Regulations refers to the wages and salaries actually paid to employees by the enterprise according to the wage and salary system formulated by the shareholders' meeting, the board of directors, the remuneration committee or the relevant management institutions. The tax authorities can master the following principles when confirming the rationality of wages and salaries:
(1) The enterprise has formulated a relatively standardized salary and salary system for employees;
(2) The wage and salary system formulated by the enterprise conforms to the industry and regional level;
(3) The wages and salaries paid by enterprises in a certain period of time are relatively fixed, and the wage and salary adjustments are carried out in an orderly manner;
(4) The enterprise has fulfilled the obligation of withholding and remitting individual income tax on the wages and salaries actually paid.
(5) Wage and salary arrangements are not aimed at reducing or evading taxes;
Tax reminders about wages and salaries
(1) It is suggested that enterprises formulate a written salary management system;
(2) The adjustment of wages at ordinary times must have meeting minutes;
(3) Improve the attendance records of daily employees;
(4) Remember not to artificially fabricate the employee roster;
(5) It should be noted that all employees on the payroll should make tax returns in the tax return system.
At the same time, I want to remind you:
With the deepening of the "golden three systems", information sharing is realized by big data in various departments, and it is bound to be the general trend for enterprises to pay social security for employees on time and in full, and withhold and pay wages and salaries according to law!
The reminder about which "wages and salaries" should not be deducted before tax deserves everyone's attention!
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