Corporate Income Tax Policies Such As Enterprise Annuity Subsidies And Other Personal Income Tax Policies

Enterprise annuity

Enterprise annuity refers to

"(No. twentieth of the former Ministry of labor and social security) stipulates that the enterprises and their employees voluntarily establish supplementary pension insurance system on the basis of basic old-age insurance in accordance with the law.

(1) personal income tax

According to the Circular of the Ministry of finance, Ministry of human resources and social security and the State Administration of Taxation on the issue of personal income tax on occupational annuity of enterprise annuity (fiscal 2013 [103]), the treatment of enterprise annuity personal income tax can be divided into three stages: paying annuity, obtaining investment income of annuity, and taking annuity.

1. personal income tax treatment of enterprise annuity payment

The cost of enterprise annuity is jointly paid by the enterprise and the employees. The individual income tax paid by the enterprise and the employees is different. The specific provisions are as follows:

(1) payment of enterprises

If the annual payment of enterprise annuity is within the 1/12 limit of the total salary of the enterprise in the previous year, the individual payment shall not be paid by the individual when the payment is paid to the individual account.

However, the payment portion of the annuity unit beyond the aforementioned standards shall be incorporated into the wages and salaries of the individual during the current period, and the individual income tax shall be withheld in accordance with the law in accordance with the law.

(2) personal payment

The personal payment of an enterprise annuity shall be deducted from the taxable income of the individual in the current period within the 4% standard of the tax base that does not exceed the base of the payment of wages.

The personal payment portion of the annuity paid above the preceding standard shall be incorporated into the wages and salaries of the individual during the current period, and the individual income tax shall be withheld in accordance with the law in accordance with the law.

The personal tax payment base is the average monthly salary of my previous year.

However, the monthly average wage exceeds the above 300% of the monthly average wage of the workers in the cities where the workers are located.

Treatment of personal income tax on investment and operating income of gold fund in 2.

When the annuity fund income distribution is included in the personal account, the individual will not pay personal income tax any time.

3. treatment of personal income tax on annuity payment

The personal annuity received by the individual after January 1, 2014 will be paid by the trustee in accordance with the seven level progressive progressive tax rate of "wages and salaries". If the annual or quarterly annuity is collected, it should be equally distributed into each month. The personal income tax shall be withheld by the trustee in accordance with the seven level progressive progressive tax rate of "wages and salaries".

If a unit or individual starts to pay the annuity payment before January 1, 2014, fails to pay the personal income tax within the limit or deducts from the taxable income in accordance with the aforesaid provisions, if an individual receives the annuity after January 1, 2014, he may allow him to deduct from the annuity he paid the portion of the annual payment paid by the annuity unit and the personal payment and pay the personal income tax in accordance with the above provisions.

(two) deduction before enterprise income tax

The enterprise income tax deduction policy for enterprise annuity is quota deduction.

According to the provisions of the Ministry of finance, the State Administration of Taxation on the issue of supplementary enterprise's income tax policy concerning supplementary pension insurance premiums (fiscal 2009 [27]), since January 1, 2008, the supplementary pension insurance paid by the enterprise to all employees who are employed or employed by the enterprise shall not exceed the 5% standard of the total wage of the employees, and can be deducted before the enterprise income tax.

(1) personal income tax

For subsidy subsidies, it is necessary to distinguish between different items to decide whether or not to pay personal income tax.

Specifically, according to the fourth section of the personal income tax law and the thirteenth regulations on the implementation of the personal income tax law, and the Circular of the State Administration of Taxation on the issuance of the "Regulations on the collection of personal income tax" (No. 89 of the national tax [1994] 89), the government's special allowance, academician allowance, senior academician allowance, and other allowances and allowances granted by the State Council for the exemption of personal income tax shall be exempted from personal income tax in accordance with the provisions of article second of the State Administration of taxation.

In accordance with the one-child subsidy, the implementation of the civil service wage system is not included in the basic wage total allowance, allowance difference and family members' non-staple food subsidies. The child care allowance does not belong to the subsidies and allowances of wage and salary nature. Travel allowance and meal allowance are not the income of the tax payer's salary and salary items, and do not collect personal income tax.

In addition to the above allowance allowance and no personal income tax allowance, for example, enterprises should collect cash by way of various invoices, such as reimbursement of meeting fees, post and telecommunications charges, and excessive travel expenses, and pay personal fees, kickbacks, incentives, pportation subsidies (such as oil fees), subsidies, allowances, overtime subsidies and communication fees subsidies to employees in the name of meal allowance, which should be included in the personal income tax on wages and salaries.

(two) pre tax deduction of enterprise income tax

1. as a pre tax deduction for "salaries and salaries expenses"

According to the provisions of the State Administration of Taxation on the pre tax deduction of enterprises' wages and salaries and welfare expenses, etc. (the thirty-fourth announcement of the State Administration of Taxation No. 2015) (hereinafter referred to as "the State Administration of Taxation Announcement No. thirty-fourth of 2015"), the welfare allowance granted is in line with the notice of the State Administration of Taxation on the deduction of wages and salaries of employees and welfare of employees (3) of the State Taxation Administration (hereinafter referred to as "3" of the national tax letter [hereinafter referred to as "national tax letter [2009] 3").

Generally speaking, there is no limit on the pre tax deduction of salaries and salaries expenses for general enterprises, but due to the particularity of state-owned enterprises, their salaries and salaries must not exceed the limit given by the relevant government departments, and the excess part should not be included in the total amount of wages and salaries of enterprises, nor should they be deducted when calculating the taxable income of enterprises.

2. as a pre tax deduction for welfare expenditure.

　　福利性补贴如果不能满足作为企业工资薪金支出税前扣除的条件的，属于以下范围的，应作为企业福利费支出税前扣除：(1)尚未实行分离办社会职能的企业，其内设福利部门所发生的设备、设施和人员费用，包括职工食堂、职工浴室、理发室、医务所、托儿所、疗养院等集体福利部门的设备、设施及维修保养费用和福利部门工作人员的工资薪金、社会保险费、住房公积金、劳务费等;(2)为职工卫生保健、生活、住房、交通等所发放的各项补贴和非货币性福利，包括企业向职工发放的因公外地就医费用、未实行医疗统筹企业职工医疗费用、职工供养直系亲属医疗补贴、供暖费补贴、职工防暑降温费、职工困难补贴、救济费、职工食堂经费补贴、职工交通补贴等;(3)按照其他规定发生的其他职工福利费，包括丧葬补助费、抚恤费、安家费、探亲假路费等。

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"Article fortieth stipulates that the expenses of employee welfare expenses that the enterprise produces will not exceed 14% of the total salary and salaries, and will be deducted.

Three, gifts

(1) personal income tax

According to the provisions of the "personal income tax law" and the "Regulations on the implementation of the personal income tax law", "wages and salaries" refers to wages, salaries, bonuses, year-end pay increases, labor dividends, allowances, allowances and other income related to employment or employment.

The enterprise gives out the gift to the staff, conforms to the above definition of "wages and salaries", and should pay the personal income tax according to the tax items of wages and salaries.

(two) corporate income tax

In accordance with the provisions of the circular on the handling of assets tax on enterprises (National Tax Letter No. 2008] No. 828), enterprises shall use their assets for staff rewards or benefits, because the ownership of the assets has changed and does not belong to the Internal Disposal assets.

The assets belonging to the enterprise should be determined according to the selling price of the same kind of assets in the same period of the same period, and the assets that are purchased from abroad can be determined according to the price at the time of purchase.

summary

Generally speaking, the personal income tax and enterprise income tax policy of enterprise annuity, subsidies, allowances, grants and gifts are more complicated.

The core is based on the essence of expenditure, according to the policy of salary, welfare, and tax exemption or non taxation under special circumstances.

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