Can be reimbursed as employee welfare expenses.
Reference basis:
A. The State Administration of Taxation on the issue of deduction of enterprise wages and salaries and employee welfare expenses (State Taxation Letter [2009] No. 3), Article 3, provides that on the issue of deduction of employee welfare expenses
Employee welfare expenses of enterprises as stipulated in Article 40 of the Implementing Regulations include the following:
(2) (b) for employees (ii) All subsidies and non-monetary benefits granted for employees' health care, living, housing, transportation, etc., including the expenses granted by the enterprise to the employees for medical treatment outside the enterprise on official business, the medical expenses of the employees of the enterprise that has not implemented the medical co-ordination, the medical subsidies for the employees' dependent immediate family members, the subsidies for the heating expenses, the expenses for the employees' prevention of heatstroke, the employees' hardship subsidies, the relief expenses, the subsidies for the expenses of the employees' canteens, and the transportation subsidies for the employees.
According to Article 1 of the Circular of the Ministry of Finance on the Strengthening of Financial Management of Employee Welfare Expenses by Enterprises (Caiqi [2009] No. 242), employee welfare expenses of an enterprise refer to the welfare expenses provided by the enterprise for its employees in addition to the employee's wages, bonuses, allowances, subsidies included in the management of the total wage bill, employee education expenses, social insurance premiums and supplemental pension insurance premiums (annuities), supplemental medical insurance premiums, and housing and social welfare expenses other than the welfare benefits. Welfare benefit expenses other than provident fund.
Including the following cash subsidies and non-monetary collective benefits issued or paid to or for employees:
(1) Cash subsidies and non-monetary benefits issued or paid for employees' health care, living, etc., including the costs of medical treatment outside the country for employees on official business, the costs of medical treatment for employees of enterprises that have not yet implemented medical care co-ordination, the medical subsidies for employees' dependent immediate family members, and the costs of employees' sanatorium and convalescence, Subsidies for self-operated staff canteens or unified lunch supply expenses for non-operated staff canteens, subsidies for heating costs and heat-prevention and cooling costs in accordance with the relevant national financial regulations.
(2) The equipment, facilities and personnel costs incurred by the enterprise's internal collective welfare departments that have not yet been separated, including the depreciation, repair and maintenance costs of the equipment and facilities of the collective welfare departments such as staff canteens, staff bathrooms, barber shops, medical clinics, nurseries, nursing homes and collective dormitories, as well as the wages and salaries of staff members of the collective welfare departments, social insurance premiums, housing provident funds, labor and other artificial costs. expenses.
(3) Employee hardship subsidies, or expenditures from funds established and managed by the enterprise in a coordinated manner specifically for the purpose of assisting and relieving employees in difficulty.
(d) Expenditures other than those for the coordination of retired employees, including medical expenses of retired employees and other expenses other than those for the coordination of retired employees. The uncoordinated costs of retired personnel involved in enterprise reorganization shall be implemented in accordance with the Notice of the Ministry of Finance on the Financial Management of Employee Resettlement Costs Related to Enterprise Reorganization (Caiqi [2009] No. 117). Where the State provides otherwise, it shall follow its regulations.
(v) Other employee welfare expenses incurred in accordance with the regulations, including funeral subsidies, pension payments, employee relocation expenses, one-child expenses, family leave travel expenses, and other expenses that meet the definition of employee welfare expenses of an enterprise but are not included in the items of the clauses of this Circular.
Expanded Information:
I. The Circular of the State Administration of Taxation on the Determination of the Scope of Subsistence Allowance (Guoshuifa [1998] No. 155) specifies that the tax-free subsistence allowance refers to the temporary subsistence allowance paid to the taxpayer or his/her family by his/her employing unit out of the welfare or labor union funds retained in accordance with the state regulations, due to certain specific events or reasons that cause certain difficulties in his/her normal life. Difficulty subsidies.
The following incomes do not fall within the scope of tax-exempt welfare fees, and shall be included in the taxpayer's wages and salaries for the purpose of individual income tax:
(1) All kinds of subsidies and grants paid to individuals from welfare fees and labor union funds that exceed the proportion or base amount set aside by the state;
(2) Subsidies and grants paid to employees of a unit from welfare fees and labor union funds, to which all employees are entitled;
(3) Subsidies and grants paid to employees of a unit from welfare fees and labor union funds; and
(c) Expenditures for the purchase of automobiles, housing, electronic computers, etc. by the unit for individuals that are not in the nature of temporary living hardship assistance.
Second, the employee welfare accounts
Borrow: payable compensation - employee benefits
Credit: bank deposits
Borrow: production costs, management costs, selling expenses, etc. (according to the distinction between the employee's position)
Credit: payable compensation --Employee benefits