Before you know it, it's the annual meeting season again.
Presumably, the major companies have already rolled up.
Employees must also be sure to win the annual meeting prizes.
Once it's the annual meeting season
In order to create an atmosphere and boost morale.
Many companies will give bonuses.
However, do you have to pay personal income tax on the prizes drawn?
Do I have to pay taxes to get a prize?
Do I need to pay tax on gifts to customers?
Today, let's talk.
Let's take a "tax" related to the "income" of the annual meeting!
Recently, the Shanghai Federation of Trade Unions released such a case, and the employee Xiao Li won the grand prize of 110,000 yuan at the company's annual meeting!
Unexpectedly, the happy thing turned out to be a bad thing
On the eve of the Spring Festival in 2018, the company where Xiao Li joined held an annual meeting. In the first link, Xiao Li won a cash prize of 110,000 yuan, and the company's senior management awarded him a lottery ticket on the spot.
Afterwards, the company paid Xiao Li 20,300 yuan, but refused to pay the remainder. In April 2018, Xiao Li resigned from the company and subsequently applied for labor arbitration, claiming that the company should pay the remaining bonus, which was not supported. Unconvinced, she sued to the Nanshan District People's Court in Shenzhen.
Finally, it was heard by the People's Court of Nanshan District, Shenzhen
(1) The annual meeting is a benefit provided by the enterprise to employees
Generally speaking, the benefits provided by enterprises to employees are divided into two types: statutory benefits and non-statutory benefits, the former such as social insurance, paid annual leave, etc., and the latter such as various bonuses and subsidies.
Non-statutory benefits refer to the benefits that the law does not stipulate that enterprises must provide, which enterprises may or may not provide, can be provided on a per capita basis, or can be provided according to the level of position and length of service, and can also be provided in the form of luck. The company set up a first-class link at the year-end party, which is an interactive activity between the company and the attendees in order to enliven the atmosphere of the scene, and is one of the ways to provide non-statutory benefits to employees.
For the winners, the enterprise has the obligation to redeem the corresponding bonus prizes.
(2) The act of shooting luck does not affect the characterization of employee welfare
The law believes that the act of winning the lottery is an act of luck, and the so-called luck, that is, "luck", commonly known as "luck", refers to a contract in which the performance of the obligations of one of the parties depends on the occurrence of accidental events, and its effect lies in the uncertainty of the contract, such as the purchase of commercial accident insurance, the purchase of welfare lottery tickets, etc. As mentioned earlier,The law does not prohibit companies from providing non-statutory benefits to their employees in the form of lucky shotsAccordingly, the act of shooting luck does not affect the qualitative nature of the benefit, and the company should cash in accordance with the contract after the employee wins the lottery.
In summary, the Shenzhen Nanshan District People's Court ruled that the company should pay Xiao Li the difference in bonuses of 89,700 yuan.
I hope that everyone who reads this article will be able to win the jackpot at the annual meeting.
Is there a need to pay individual income tax for winning the lottery at the annual meeting?
If there is a first-class link in the annual meeting, the winning income of the employees of the unit is related to the position or employmentFor other income, individual income tax needs to be withheld according to "income from wages and salaries".
In addition to this, these taxes also need to be paid attention to
Round-trip airfare reimbursement was provided for invited customers
Can these tickets be used to calculate VAT credits?
"Domestic passenger transportation services" are limited to domestic passenger transportation services provided by employees who have signed labor contracts with the employer and labor dispatch employees who are accepted by the employer as an employer.
If a taxpayer purchases domestic passenger transportation services and takes the tax amount indicated on the obtained electronic ordinary VAT invoice as the input tax amount, the "name" and "taxpayer identification number" of the purchaser indicated on the electronic ordinary VAT invoice shall be consistent with the taxpayer who actually deducts the tax, otherwise it will not be deducted.
Since the customer representative is not among the above-mentioned employees,Therefore, the VAT input VAT involved in the above expenses cannot be deducted.
In the annual meeting, a cash reward of 10,000 yuan will be given to outstanding employees
Do I need to pay individual income tax on the cash rewards obtained?
Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increases, labor bonuses, allowances, subsidies and other income related to positions or employment obtained by individuals as a result of their positions or employment.
In addition to the annual one-time bonus, employees receive various bonuses in addition to the annual one-time bonus, such as semi-annual bonus, quarterly bonus, overtime bonus, advanced award, attendance bonus, etc., all of which are combined with the monthly wages and salaries, and pay individual income tax in accordance with the provisions of the tax law.
Therefore,The cash reward obtained by outstanding employees shall be subject to individual income tax according to the item of "income from wages and salaries".
Exquisite gifts were presented to the customer representatives who were invited
Do I still need to withhold personal income tax?
Enterprises in the annual meeting, symposium, celebration and other activities to the individual outside the unit to give gifts, personal gift incomeIndividual income tax is calculated and paid according to the item of "accidental income".However, the consumption vouchers, vouchers, vouchers, coupons and other gifts given by enterprises with the nature of ** discount or discount are excluded.
Therefore,Enterprises giving gifts to customers should fulfill their individual income tax withholding obligations according to the item of "accidental income".
How is the taxable income from gifts to customers determined?
If the gift given by the enterprise is a self-produced product (service), the taxable income of the individual shall be determined according to the market sales of the product (service)**If it is an outsourced commodity (service), the taxable income of the individual shall be determined according to the actual purchase of the goods (services)**.
The annual meeting invites a well-known artist to perform a program
How to withhold and pay individual income tax for the remuneration of artists?
Income from remuneration for labor services refers to the income obtained by individuals engaged in labor services, including income obtained from design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, translation, review, calligraphy and painting, sculpture, film and television, audio and video recording, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and other labor services.
Therefore,For the remuneration paid to artists, individual income tax shall be withheld and paid according to the income from labor remuneration.
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end-edit |ZHANG Ying.
Audit |Sun Ruolan and Zhang Hua.
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