1, "wages and salaries expenditure" pre-tax deduction regulations
Deduction regulations:
Reasonable wages and salaries expenditure incurred by the enterprise is allowed to be deducted.
Practical analysis:
(a) What kind of wage and salary expenditure is reasonable?
According to the provisions of Article 1 of the State Taxation Letter [2009] No. 3, the tax authorities in the confirmation of the reasonableness of wages and salaries, can be grasped in accordance with the following principles:
1, the enterprise has developed a more standardized system of wages and salaries of employees;
2, the enterprise has developed a system of wages and salaries in line with the industry and the regional level;
3, the enterprise in a certain period of time The wages and salaries paid are relatively fixed, and the adjustment of wages and salaries is carried out in an orderly manner;
4. The enterprise has fulfilled its obligation of withholding and paying personal income tax on behalf of individuals in accordance with the law in respect of the wages and salaries actually paid;
5. The arrangement concerning wages and salaries does not aim at reducing or evading taxes.
(2) Is there any limit on the total amount of pre-tax deduction for reasonable salary and wage expenses?
1. For non-state-owned enterprises, the "total amount of wages and salaries" refers to the total amount of wages and salaries actually paid by the enterprise in accordance with the principle of recognition of reasonableness, excluding the enterprise's employee welfare expenses, employee education expenses, labor union expenses, as well as social insurance premiums such as old-age insurance premiums, medical insurance premiums, unemployment insurance premiums, industrial injury insurance premiums, maternity insurance premiums, and housing and housing insurance premiums. insurance premiums and housing fund.
2. The wages and salaries of state-owned enterprises shall not exceed the limited amount granted by the relevant government departments; the excess shall not be included in the total wages and salaries of the enterprise, nor shall it be deducted in calculating the taxable income of the enterprise.
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2. "Employee welfare expenses" before the enterprise income tax deduction regulations
Deduction regulations:
Enterprise employee welfare expenses, not more than 14% of the total amount of wages, salaries, and part of the total amount of deductions, allowed to be deducted.
Practical analysis:
(a) What is the scope of employee welfare expenditure?
1. For enterprises that have not yet implemented the separation of social functions, the equipment, facilities and personnel costs incurred by their internal welfare departments, including the equipment, facilities and repair and maintenance costs of the collective welfare departments such as staff canteens, staff bathrooms, hairdressing salons, medical clinics, childcare centers and nursing homes, as well as the wages and salaries of the staff of the welfare departments, social insurance premiums, housing provident funds, and labor costs.
2. Subsidies and non-monetary benefits for employees' health care, living, housing, transportation, etc., including medical expenses paid by the enterprise to employees for out-of-town medical treatment on official business, medical expenses for employees of enterprises that have not implemented medical coordination, medical subsidies for employees' dependent immediate family members, subsidies for heating costs, summer heat-prevention and cooling costs for employees, hardship subsidies for employees, relief expenses, subsidies for employees' canteens, and transportation subsidies for employees. etc.
3. Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pension costs, settlement costs, and travel expenses for family visits.
(2) What are the requirements for the payment of employee benefits?
1, employee welfare payments, from outside the need for legal invoices, such as issued to the staff of the field medical expenses, not the implementation of the medical co-ordination of the enterprise staff medical expenses;
2, issued by the enterprise itself in the documents stipulated in a variety of subsidies, according to the relevant national policy based on the relevant business system and standards, and make their own original vouchers, such as health care for the staff, Life, housing, transportation and other subsidies and non-monetary benefits issued, specific to the staff to support the immediate family members of medical subsidies, heating subsidies, employees to prevent heatstroke, employee hardship subsidies, relief expenses, subsidies for staff canteens, employee transportation subsidies and other employee welfare costs in accordance with other provisions, including funeral subsidies, pension costs, family expenses, family visit expenses, etc..
3. "Labor Union Funds" Deduction Requirements Before Enterprise Income Tax
Deduction Requirements:
Enterprises are allowed to deduct the part of labor union funds not exceeding 2% of the total wages and salaries.
Practical analysis:
(a) What are the provisions of the vouchers for the payment of labor union funds?
1, since July 1, 2010, the enterprise allocated to the staff union funds, not more than 2% of the total wages and salaries of the part of the trade union organization issued by the "special receipt for trade union funds" in the enterprise income tax deduction.
2. Starting from January 1, 2010, in the areas where the tax authorities are entrusted with the collection of trade union funds, the trade union funds allocated by the enterprises can also be deducted before the tax on the basis of the legal and valid trade union funds collection vouchers in accordance with the law.
(2) obtained the "special receipt for labor union funds income", not actually paid can be deducted?
No actual payment to the trade union organization of the trade union funds, shall not be deducted before tax.
4, "employee education expenses" pre-tax deduction regulations
Deduction regulations:
Except for the State Council finance, tax authorities otherwise provided, the enterprise's expenditure on employee education expenses, not more than 2.5% of the total wages, salaries, are allowed to be deducted; more than the portion of the total wages and salaries, are allowed to be deducted in the subsequent tax year, and the portion is allowed to be carried forward to the next tax year.
Practical analysis:
(a) What is the scope of expenditure on employee education?
1, induction and transfer training;
2, various types of job adaptation training;
3, job training, vocational and technical level training, highly skilled personnel training;
4, professional and technical personnel continuing education;
5, special operator training;
6, the enterprise organization of the staff outgoing training expenses
7, employees to participate in the vocational skills assessment, vocational qualification certification and other financial expenses;
8, the acquisition of teaching equipment and facilities;
9, the staff position of self-study incentive fees;
10, staff education and training management costs;
11, approved by the unit to participate in continuing education and the relevant government departments to centralize the organization of the Professional and technical, job training, vocational and technical level training, highly skilled personnel training funds required, can be from the employee's enterprise staff education and training funds;
12, mines and construction enterprises and other enterprises employing more foreign migrant workers, as well as in the urbanization process of accepting more rural transfer of labor in the enterprise, migrant workers and rural transfer of labor training costs required, can be from the Employee Education and Training Funds;
13. Other expenses related to employee education.
(2) What expenditures do not fall within the scope of employee education funds?
1, the enterprise employees to participate in the academic education in the community as well as individuals in order to obtain a degree to participate in on-the-job education, the required costs should be borne by the individual, and can not be crowded out of the enterprise's staff education and training funds.
2. For the overseas training and study tours of the top management of the enterprise, the higher one-time single expense should be paid out of the other management expenses to avoid crowding out the daily expenses for staff education and training.
3. The salaries of full-time teaching staff and various labor insurance, welfare, bonuses, etc., as well as the stipulated salary of the trainees who are sent to off-duty study, are not included in the employee education expenses, and are to be spent by the unit in which they work in accordance with the regulations.
4. Textbooks, reference materials, calculating rulers, small drawing instruments (e.g. protractors, trigonometers, compasses, etc.), pens, ink, paper and other school supplies shall be provided by the trainees themselves, and shall not be expended in the staff education funds.
5. The equipment necessary for the organization of staff education, which meets the standard of fixed assets, shall, according to the regulations, be expended from the capital investment or enterprise renewal and reconstruction funds, administrative and business expenses, and shall not be included in the funds for staff education.
6. The classrooms, school buildings and education bases required for the organization of staff education shall be resolved as far as possible by transferring from the existing houses according to the principle of simplicity and simplicity. Must be newly built, the old enterprises can be arranged in the enterprise renewal and transformation of funds to solve; administrative, public institutions in the capital investment expenditure; new units in the design should be considered necessary facilities for staff education, the funds required in the new project within the total investment to solve.
(C) what are the special provisions of the expenditure on staff education?
1, the recognized technologically advanced service enterprises incurred expenditure on staff education, not more than 8% of the total wages and salaries of the part of the calculation of taxable income is allowed to be deducted; more than the part of the deduction is allowed to be carried forward in the subsequent tax year.
2. Expenditures on employee education expenses incurred by high-tech enterprises, not exceeding 8% of the total wages and salaries, are allowed to be deducted when calculating the taxable income of the enterprise income tax; the part exceeding the total wages and salaries is allowed to be carried forward for deduction in the following tax years.
3. The staff training expenses of integrated circuit design enterprises and qualified software enterprises shall be separately accounted for and deducted according to the actual amount incurred in the calculation of taxable income.
5, "basic social insurance premiums and housing fund" enterprise income tax deduction regulations
Deduction regulations:
Enterprises in accordance with the relevant departments of the State Council or the provincial people's government of the scope and standard of the basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, unemployment insurance premiums, industrial injury insurance premiums, maternity insurance premiums and other basic social insurance premiums and housing provident funds are allowed to be deducted.
Practical analysis:
(1) How are the scope and standard of basic social insurance premiums stipulated?
According to the relevant laws, when the average monthly salary of an employee is less than 60% of the average monthly salary of the local workers, 60% of the average monthly salary of the local workers as the base of social security contributions; more than 300% of the average monthly salary of the local workers, 300% of the average monthly salary of the local workers as the base of social security contributions, and the part of the exceeding part will not be credited to the base of the contributory salary, and will not be credited to the basis of calculating the pension. .
(2) How is the scope and standard of housing fund contribution regulated?
The contribution ratio of units and employees should not be less than 5%, and in principle not more than 12%. If an increase in the unit's housing fund contribution ratio is adopted to grant housing subsidies to employees, it should be noted in the individual account.
The monthly salary base for contributing to the housing provident fund shall, in principle, not be more than two or three times the average monthly salary of the employees in the previous year as announced by the statistical department of the city in which the employee's workplace is located. The specific standard shall be determined by each place according to the actual situation.
6, "supplemental pension insurance" enterprise income tax deduction regulations
Deduction regulations:
Enterprises for investors or employees to pay the supplemental pension insurance premiums, supplemental medical insurance premiums, in the State Council, the competent departments of the State Council, within the scope and standards of the financial and taxation authorities, are allowed to deduct.
Practical analysis:
(a) How is the scope and standard of supplementary pension insurance stipulated?
Since January 1, 2008, the enterprise in accordance with relevant state policies for the enterprise or employed in the enterprise to pay for all employees of the supplemental pension insurance premiums, supplemental medical insurance premiums, respectively, within the standard of no more than 5% of the total wages of employees, in the calculation of taxable income is allowed to be deducted; more than that, not deductible.
(2) supplemental pension insurance deduction what special provisions?
Supplementary pension insurance contributions must benefit "all employees", if only for some of the personnel to pay the supplementary pension insurance is not deductible.
7, "business hospitality" pre-tax deduction regulations
Deduction regulations:
Enterprises incurred in production and business activities related to business hospitality expenditures, in accordance with the amount of 60% of the deduction, but the maximum shall not exceed the year's sales (operating) income of 5 ‰.
Practical analysis:
(a) how to recognize the scope of business entertainment expenses?
1, due to the needs of the production and operation of the enterprise and banquet or working meal expenses;
2, due to the needs of the production and operation of the enterprise to give souvenirs of the expenditure;
3, due to the needs of the production and operation of the enterprise and the need to incur the expenditure of tourist attractions to visit the fees and transportation and other costs;
4, due to the needs of the production and operation of the enterprise and the need to incur the business relationship between the staff of the travel expenses. Expenses.
(ii) calculate the base sales (business) income how to recognize?
Sales (business) income includes income from the sale of goods, income from the provision of labor services and other income from the main business, but also includes other business income, deemed sales income. But does not include non-operating income (such as the alienation of fixed assets or intangible assets ownership income), investment income (there are special cases) (forward enumeration and reverse enumeration should be remembered).
(C) how to deduct business entertainment expenses during the preparation of the enterprise?
Enterprises in the preparatory period, business hospitality expenses incurred in connection with preparatory activities, 60% of the actual amount incurred can be included in the preparatory costs of the enterprise, and in accordance with the relevant provisions of the pre-tax deduction;
(d) how to deduct business hospitality expenses for equity investment enterprises?
For enterprises engaged in the business of equity investment (including the headquarters of group companies, venture capital enterprises, etc.), the dividends and bonuses distributed from the invested enterprises as well as the income from the transfer of equity can be calculated in accordance with the prescribed proportion of the deduction limit for business entertainment expenses.
8, "advertising and business promotion expenses" before enterprise income tax deduction regulations
Deduction regulations:
Enterprises incurred eligible advertising and business promotion expenses, in addition to the State Council, the competent departments in charge of finance and taxation otherwise provided for, not more than 15% of the current year's sales (operating) income. The part that exceeds the part that is allowed to be deducted; the part that exceeds the part that is allowed to be carried forward for deduction in the next tax year.
Practical analysis:
(a) how to define advertising and business promotion expenses?
1, business promotion expenses is the enterprise to carry out business promotional activities paid expenses, not necessarily through the media advertising costs, can be advertising nature of the publicity, but also includes the enterprise issued by the enterprise logo printed gifts, souvenirs, etc.;
2, advertising costs in general is the enterprise through the media to the public to introduce the goods, services and corporate information and other related costs incurred. Advertising costs generally meet three conditions: first, the advertisement is produced through the specialized agencies approved by the business sector; secondly, the actual expenses have been paid and the corresponding invoices have been obtained; and thirdly, it is disseminated through certain media.
(2) What are the special rules for advertising and business promotion expenses?
1, the manufacture or sale of cosmetics, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing) enterprises incurred advertising and business promotion expenses, not more than 30% of sales (operating) income for the year, allowed to be deducted; more than part of the deduction is allowed to be carried forward in subsequent tax years.
2. Tobacco advertising and business promotion expenses of tobacco enterprises shall not be deducted in the calculation of taxable income.
3. Advertising and business promotion expenses incurred by an enterprise during the preparation period can be included in the preparation expenses of the enterprise according to the actual amount incurred and deducted before tax in accordance with the relevant regulations.
9, "commission and handling fee expenses" pre-tax deduction regulations
Deduction regulations:
Enterprises incurring production and operation-related fees and commission expenses, not exceeding the following calculation limit, the portion of the deduction is permitted; more than the portion of the deduction shall not be deducted.
1, insurance companies: property insurance companies according to the current year's total premium income after deducting surrenders and other balances of 15% (including this number, the same below) to calculate the limit; life insurance companies according to the current year's total premium income after deducting surrenders and other balances of 10% of the calculation of the limit.
2, real estate enterprises: enterprises commissioned overseas institutions to sell development products, the sales costs paid to overseas institutions (including commissions or fees) does not exceed 10% of the commissioned sales revenue is allowed to deduct.
3. Telecommunications enterprises: Telecommunications enterprises in the development of customers, expanding business and other processes (such as commissioned sales of telephone access cards, telephone rechargeable cards, etc.), the need to pay fees and commissions to brokers and agents, the actual occurrence of the relevant fees and commissions, not exceeding 5% of the total income of the enterprise in the current year, are allowed to be deducted before the enterprise income tax.
4. Other enterprises: the limit is calculated at 5% of the amount of revenue recognized by service agreements or contracts signed with intermediary service agencies or individuals with legal business qualifications (excluding both parties to the transaction and their employees, agents and representatives, etc.).
Practical analysis:
(a) Commission and fee expenses, how to define?
Commission is the remuneration received by an agent or broker for introducing commission business or buying and selling on behalf of a principal. Depending on whether the commission is indicated in the price terms, it can be categorized as "explicit commission" or "implicit commission"." Explicit commission" means that the commission rate is clearly stated in the price terms of the contract." Secret commission" means that the commission rate is secretly agreed upon. If the middleman receives commission from both the buyer and seller, it is called "double commission".
Handling fee is for others to handle the matter, a kind of compensation for labor; or to the principal, is because of others to handle the matter, and pay the corresponding compensation. Such as: securities trading fees, air ticket handling fees, withholding fees, government bonds handling fees and so on.
(2) commission and fees paid, what are the specific requirements?
1, in addition to entrusting individual agents, enterprises in cash and other non-transfer mode of payment of fees and commissions shall not be deducted before tax. Fees and commissions paid by enterprises to relevant securities underwriting organizations for the issuance of equity securities shall not be deducted before tax.
2. Enterprises are not allowed to include handling fees and commissions in expenses such as rebates, business commissions, rebates and entrance fees.
3. Expenditures on fees and commissions that have been included in fixed assets, intangible assets and other related assets should be deducted by depreciation, amortization and other means in installments, and should not be deducted directly in the period in which they are incurred.
4. Fees and commissions paid by an enterprise shall not be directly deducted from the amount of the service agreement or contract and shall be accounted for as such.
5. Enterprises should truthfully provide the local competent tax authorities with the distribution table for the calculation of handling fees and commissions for the current year and other relevant information, and obtain legal and authentic certificates in accordance with the law.
10, public welfare donation expenditure
Policy basis:
Enterprise Income Tax Law (2017 Amendment), Article 9 provides that enterprises incur public welfare donation expenditures, within 12% of the total annual profits, are allowed to be deducted in the calculation of taxable income; more than 12% of the total annual profits are allowed to be carried forward to the next three years. The portion exceeding 12% of the total annual profit is allowed to be carried forward and deducted in the next three years when calculating taxable income.
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