In order to adapt to the fierce market competition and the business management needs of the business unit - profit center, the profit center of the personnel income, benefits and the profit center of the overall efficiency of the combination of the specific salary level by the profit center in accordance with the development of this wage management to formulate. Among them: the income level of business personnel and their own business is directly linked to the completion of the amount; non-business personnel income level associated with the completion of their profit center's profit targets; according to the actual situation of the different profit centers, conditions with the department's supervisor (including) or more personnel can be implemented on an annual salary system for employees to reimburse the heating costs, etc. How to deal with.
This situation is first recorded in the "payable salaries" and then allocated to the expenses. Specific processing ideas are as follows:
Borrow: Employee Compensation Payable - Employee Benefits
Credit: Bank Deposits
And then allocate the following accounting treatment:
Borrow: Production Costs (Production Workers)
Administrative Expenses (Managers)
< p>Credit: Employee Compensation Payable - Employee Benefits2. Is the reimbursement of car allowance and telephone expenses subject to tax on combined salaries?
The Circular of the State Administration of Taxation on the Collection of Individual Income Tax on Subsidized Income Acquired by Individuals due to the Reform of the Official Vehicle System (State Taxation Letter [2006] No. 245) stipulates that: I. Income paid to individual employees in the form of cash or reimbursement due to the reform of the official vehicle system shall be regarded as the individual's income from the subsidy for the use of the official vehicle, and be taxed according to the item of "income from wages and salaries. All income paid in the form of cash and reimbursement to individual employees as a result of the reform of the official car system shall be regarded as income from official car subsidies, and shall be subject to individual income tax according to the item of "wages and salaries".
3. Is the reimbursement of travel expenses subject to individual income tax?
According to the Ministry of Finance and the State Administration of Taxation's Circular on the Policy of Individual Income Tax on Enterprises Providing Individual Rewards to Marketing Personnel by Way of Free Travel (Cai Shui [2004] No. 11), the enterprises and units shall organize travel activities for the personnel with outstanding marketing performance in the name of training courses, seminars, work visits, etc., and shall implement marketing performance rewards (including in-kind, paid, and paid travel) for the individuals by way of free travel and travel expenses. Rewards (including in-kind, marketable securities, etc.) shall be included in the taxable income of the marketing personnel according to the full amount of expenses incurred, and individual income tax shall be levied in accordance with the law, and shall be withheld and paid on behalf of the enterprises and units that provide the said expenses.
4. Can some expenses reimbursed across years be expensed?
According to Article 9 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China (State Council Decree No. 512 of 2007), the calculation of taxable income of an enterprise shall be based on the principle of the accrual system, and revenues and expenses belonging to the current period shall be treated as the revenues and expenses of the current period, regardless of whether or not the payments are received and paid; and revenues and expenses not belonging to the current period shall not be treated as the revenues and expenses of the current period even if the payments have been received and paid in the current period. They are not regarded as income and expenses of the current period. Except as otherwise provided in these Regulations and the competent departments of finance and taxation under the State Council.
Practice often involves the handling of cross-expenses, usually for cross-month not cross-annual expenses, the tax department's supervision is relatively loose, but for cross-annual expenses are often tighter caliber, the enterprise in the remittance of the cross-annual expenses should be adjusted appropriately, so that it is in line with the principle of the accrual system? What should I do if I don't have an invoice?
According to the Opinions on Several Issues Concerning the Strengthening of Enterprise Income Tax Administration (Guo Shui Fa [2005] No. 50), it is clearly stipulated that enterprises shall not deduct expenses beyond the scope of pre-tax deduction, exceeding the standard of pre-tax deduction, or failing to provide true, legal and valid documents.
5. Is it possible to reimburse the invoices of the company's employees' telephone bills?
About the pre-tax deduction of communication expenses. Starting from January 1, 2008, office communication subsidies issued by enterprises according to their own relevant regulations related to the acquisition of taxable income are counted as employees' salaries and wages and are treated in accordance with the regulations on pre-tax deduction of salaries and wages. Expenditures for personal communication fees whose bills are in the name of individuals are not allowed to be deducted before enterprise income tax.
6. How to deal with leasing fee and reimbursement fee of private car for public use?
According to the "Beijing Local Taxation Bureau on the clarification of a number of enterprise income tax business policy issues of the notice" (Beijing local tax enterprise [2003] 646) the provisions of the document: taxpayers need to rent a personal car for their work, according to the lease contract or agreement to pay the rent, on the basis of obtaining a true, legal and valid vouchers, allowed to be deducted before the tax; on the use of the car during the lease period occurred in the gasoline costs, tolls and bridges. The gasoline, road and bridge tolls and parking fees incurred for the use of the car during the lease period are allowed to be deducted before tax on the basis of true, legal and valid certificates. Other automobile expenses that should be borne by individuals, such as vehicle insurance premiums and maintenance fees, are not allowed to be deducted before enterprise income tax.
7. Can foreign bills be used as reimbursement vouchers?
According to the provisions of Article 34 of the Measures for the Administration of Invoice of the People's Republic of China, the tax-related invoices or vouchers obtained by units and individuals from foreign countries can be used as the vouchers for bookkeeping and accounting only after the tax authorities examine and approve the vouchers if the tax authorities have any doubts during the tax examination, and if the vouchers are required to provide the confirmation certificates from the notary publics or the certified public accountants in the foreign countries.
8. Can employees reimburse their personal medical expenses before tax?
According to the provisions of Article 3 of the State Administration of Taxation's Circular on the Deduction of Wages and Salaries and Employee Welfare Expenses of Enterprises (Guo Shui Han [2009] No. 3), employee welfare expenses of enterprises as stipulated in Article 40 of the Implementing Regulations include the following:
1. Enterprises that have not yet implemented the separation of the functions of running a social organization, the welfare departments of their internal equipment, facilities and personnel incurred Expenses, including the equipment, facilities and repair and maintenance expenses of collective welfare departments such as staff canteens, staff bathrooms, barber shops, medical clinics, nurseries, nursing homes, etc. and the wages and salaries, social insurance premiums, housing provident funds, and labor costs of staff in the welfare departments.
9. Is the reimbursement of traveling expenses by employees subject to personal income tax?
The Circular of the State Administration of Taxation on Relevant Policy Issues of Individual Income Tax (Guo Shui Fa [1999] No. 58), Article 2 stipulates that: "With regard to the issue of taxation on income from subsidies for official transportation and communication obtained by individuals Individuals obtaining income from subsidies for official transportation and communication as a result of the reform of the official vehicle and communication system, after deduction of a certain standard of official expenses, the income from subsidies is taxable in accordance with 'Wages and Salaries' income item for personal income tax. If the subsidy is paid on a monthly basis, it will be included in the 'wages and salaries' income of that month for the purpose of individual income tax; if the subsidy is not paid on a monthly basis, it will be broken down to the month to which it belongs and combined with the 'wages and salaries' income of that month for the purpose of individual income tax. The deduction standard for official expenses shall be determined by the provincial local tax bureaus based on the investigation and calculation of the actual incidence of the taxpayers' official transportation and communication expenses and reported to the provincial people's governments for approval, and reported to the State Administration of Taxation for the record."
10. Can e-tickets be used as reimbursement vouchers?
According to the provisions of Beijing Land Tax Ticket [2006] No. 248, air transport e-tickets temporarily use the "air transport e-ticket itinerary" (hereinafter referred to as the "itinerary") as the payment voucher or reimbursement voucher for the passenger's purchase of e-tickets, and at the same time have the role of prompting the passenger's itinerary. The Itinerary Sheet adopts the one-person-one-vote system and is not used as the necessary voucher for check-in procedures and security checks at the airport.
11. Can the change or refund charge slip issued by the airline be used as a reimbursement voucher?
China's invoice management measures stipulate: "the sale of goods, provide services and engage in other business activities of units and individuals, external business operations to collect money, the payee should be issued to the payer invoices; special circumstances by the payer to the payee invoices." Invoices are generally printed by enterprises designated by the tax authorities in accordance with their authority, but some industries can print their own specialized invoices, such as air tickets are special invoices. In addition to this, there is the use of receipts for various fees charged by some departments and enterprises. Strictly speaking, the charge slips mentioned here are receipts printed by the airlines themselves, which do not meet the requirements of the relevant regulations. However, it can usually be used as a reimbursement voucher.
12. How to account for reimbursed meals and medical expenses?
When the employee's meal expenses and reimbursed medical expenses are incurred:
Borrow: Employee compensation payable
Loan: Cash on hand
Then amortized to the cost of costs and expenses:
Borrow: Production costs
Manufacturing costs
Administrative expenses
Loan: Employee compensation payable
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