1. Are employee welfare expenses taxable?
Salary and remuneration refer to the salary, salary, incentives, year-end salary increase, year-end bonus, allowances, allowances and other income related to employment or employment obtained by the person during the period of employment.
Salary income includes cash, physical goods, commercial paper, and other economic benefits.
Therefore, all kinds of income obtained by employees from the enterprise, whether it is cash or entity income, should be included in the scope of individual income tax, and individual income tax should be calculated on salary and salary income.
2. What welfare expenses are exempted?
1) Relief grants.
In accordance with the relevant requirements of the Individual Income Tax Law and the Individual Income Tax Law, salary income does not include welfare expenses, condolence payments and allowances.
The above types of welfare expenses are the social development welfare funds, employee welfare funds, and trade union funds extracted from companies, government institutions and institutions, party and government organs, and social organizations in relevant national policies and regulations.
According to the relevant requirements of the Circular of the State Administration of Taxation on the Clarification of the Scope of Living Allowance (Guo Shui Fa No. 1998 No. 155), the living allowance refers to the hardship of the life of the operator or his family due to special circumstances or special circumstances, and the unit where he works shall, in accordance with the relevant requirements, allocate funds from the welfare expenses or trade union assets he receives.
Therefore, the temporary hardship allowance extracted from the benefits received by employees and the assets of the trade union is not subject to individual income tax. However, subsidies and subsidies distributed to all employees by benefits and union assets do not fall within the scope of tax-exempt welfare expenses.
2) Non-cash allowances are not credited to the person.
According to the relevant statements in the "Tax Policy Interpretation Conference for the Third Quarter of 2018 held by the State Administration of Taxation", the company should pay individual income tax according to the regulations for a variety of benefits distributed by the company, whether it is cash or entity. However, under normal circumstances, the non-cash allowance enjoyed by the group that is indispensable and has not been quantitatively analyzed by the individual is not subject to individual income tax.
For example, some enterprises will give employees a stable meal fee every month, but if it is distributed in the form of red envelopes, then there is no need to pay individual income tax; And if the company sends the allowance to the restaurant immediately, then the employee can experience a lower transaction in the restaurant, which will not have to pay personal income tax.
3) In accordance with local laws and regulations, the allowance of wage income shall be temporarily exempted.
For example, Shanxi Province has promulgated a regulation on the charging of heat supply in accordance with the provisions of the state in Shanxi Province, and in the absence of clear provisions in China, individual income tax will not be levied for the time being. If it exceeds a certain amount, it shall be recorded in individual income tax according to the salary and remuneration of the current month.
For example, in Hebei, according to the specifications required by the local ** (county and city level), the enterprise can be exempt from individual income tax for its own heatstroke prevention and cooling expenses, and the part that exceeds the local ** requirements shall be included in the calculation and levy of individual income tax on the salary income of the month.
Smart bosses "avoid taxes", smart bosses "avoid taxes", and ignorant bosses "evade taxes".
Boss who doesn't understand finance:
Not on the road of "paying taxes", but on the road of "paying fines".
Not on the road to the "cell", but on the road to the "cell".
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Note: The above materials are for reference only, do not have to be disoriented, pay taxes reasonably and legally, starting with me).
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