According to the relevant provisions of the Enterprise Income Tax Law and its implementing regulations [1], the supplementary endowment insurance actually paid by enterprises for investors or employees, if it is "reasonable expenses related to income", is allowed to be deducted when calculating the taxable income of enterprise income tax within the scope and standards stipulated by the State Council and the competent financial and tax authorities. According to the provisions of the above laws and regulations, on June 2, 29, State Taxation Administration of The People's Republic of China, the Ministry of Finance, jointly issued the Notice on Issues Concerning Enterprise Income Tax Policies for Supplementary Pension Insurance and Supplementary Medical Insurance (Caishui [29] No.27), which clarified the pre-tax deduction of enterprise income tax for supplementary pension insurance. There are two main points: 1. Tax deduction allowed within the standard [29] No.27 stipulates that "from January 1, 28, the part of the supplementary endowment insurance premium paid by an enterprise for all employees who are employed or employed in the enterprise shall be deducted when calculating the taxable income". When mastering the above policies, we should pay special attention to the following points: 1. A necessary condition for the deduction of the supplementary pension insurance for all employees is that the enterprise must be "all employees who are employed or employed", and if it is "some employees", it cannot be deducted. Among them, the understanding of "all employees" is consistent with the scope of reasonable wage and salary expenditure objects recognized in the enterprise income tax law. In the Outline of the Spirit Propaganda of the New Enterprise Income Tax Law (Guo Shui Han (28) No.159), the General Administration of Taxation made it clear that employees are "all personnel (including foreigners, Hong Kong, Macao and Taiwan personnel) who work in the payment unit and are paid wages or other forms of remuneration because they actually provide services to the enterprise, including investors, regular employees, contract employees, temporary and quarterly employment, labor dispatch workers and those who leave the unit but retain labor relations and receive living expenses. The judgment of the above employees can refer to the accounting standards. Article 1 of the application guide of Accounting Standards for Enterprises No.9-Employees' Remuneration defines the scope of employees, specifically including: (1) All employees who have entered into labor contracts with enterprises, including full-time, part-time and temporary employees. (2) Persons who have not signed a labor contract with the enterprise but are formally appointed by the enterprise, such as members of the board of directors and the board of supervisors. (3) Under the planning and control of the enterprise, although the enterprise has not signed a labor contract or has not been formally appointed by it, it provides personnel with similar services to employees, such as the employees who have signed labor contracts with relevant intermediaries. The above-mentioned "employment or employment relationship" generally refers to all continuous service relationships. The main income or a large part of the income of the incumbent or employee who provides services comes from the enterprise where he works, and this income basically represents the labor of the service provider. 2. The meaning of total wages "Notice on Issues Concerning Enterprise Income Tax Policies for Supplementary Pension Insurance and Supplementary Medical Insurance Insurance" (Caishui [29] No.27) stipulates that the part of supplementary pension insurance paid by an enterprise for all employees who are employed or employed in the enterprise within the standard of not exceeding 5% of the total wages of employees shall be deducted when calculating the taxable income. However, the expression in the enterprise income tax law is "salary and salary" expenditure. Therefore, when calculating the total wages, it should be determined according to the interpretation of "total wages and salaries" in the enterprise income tax law. According to the enterprise income tax law, the wages and salaries paid by enterprises to employees mainly include eight items. Namely (1) basic salary; (2) bonus; (3) allowance; (4) subsidies; 5] year-end salary increase; [6] overtime pay; (7) Other expenses related to employees' appointment or employment; Being employed seasonal workers, temporary workers, interns, retired people and accepting external labor dispatch. (Note: the above items (1) to (7) are clearly stipulated in Article 34, paragraph 2, of the Regulations on the Implementation of Enterprise Income Tax, and item (8) is the Announcement on Several Tax Treatment Issues of Taxable Income of Enterprise Income Tax (the provisions in Article 1 of Announcement No.15 of State Taxation Administration of The People's Republic of China in 212). In refining the above salary and salary items, the provisions on the composition of total wages (Order No.1 of the National Bureau of Statistics in 199) and the Ministry of Finance's "On enterprises" should be followed. (1) Basic wages The basic wages paid to employees by enterprises generally include two categories, namely hourly wages and piecework wages. (1) hourly wage refers to the labor remuneration paid to individuals according to the hourly wage standard (including regional cost of living allowance) and working hours. Including: (1) wages paid according to the hourly wage standard for the work done; (two) the basic salary and post (post) salary paid by the unit that implements the structural wage system; (three) the trainee salary of new employees (apprentice's living expenses); (4) Sports allowance for athletes. (2) piece rate refers to the labor remuneration paid for the work done at the piece rate. Including: (a) the implementation of excessive progressive piece rate, direct unlimited piece rate, limited piece rate, over-quota piece rate and other wage systems, and the wages paid to individuals according to the quota and piece rate approved by the labor department or the competent department; (2) Wages paid to individuals according to the all-in-one method of work tasks; (3) Wages paid to individuals according to the method of turnover commission or profit commission. ⑵ Bonuses refer to the excess labor remuneration paid by enterprises to employees and the labor remuneration for increasing income and reducing expenditure. Including: ① production award. Including over-production award, quality award, safety award, comprehensive award for assessing various economic indicators, early completion award, overseas dispatch award, year-end award, labor dividend, etc. The above-mentioned "year-end bonus" was explained by the General Administration of Taxation in the Notice on Adjusting the Method of Calculating and Collecting Individual Income Tax (Guo Shui Fa [25] No.9, Article 1): "Year-end bonus" (including year-end salary increase, annual salary paid by the annual salary system and performance salary paid by the real performance salary method) is a one-time bonus paid to employees according to the economic benefits of the enterprise and the comprehensive assessment of employees' performance throughout the year. (2) saving prize; ③ Labor Competition Award. Including all kinds of bonuses and in-kind awards to model workers and advanced individuals; (4) incentive wages of organs and institutions; ⑤ The General Administration of Other Bonuses stipulated in the Notice on Adjusting the Method of Calculating and Collecting Individual Income Tax for Individuals Obtaining One-time Bonuses for the whole year (Article 5 of Guo Shui Fa [25] No.9) that other bonuses are bonuses obtained by employees in various names except one-time bonuses for the whole year, such as semi-annual bonus, quarterly bonus, overtime bonus, advanced bonus and attendance bonus. (3) Allowance refers to the allowance paid to employees for special or extra labor consumption and other special reasons. Including: allowances to compensate employees for special or extra labor consumption (such as overhead allowance and underground allowance), health-care allowances, technical allowances (such as workers' technical school teachers' allowances), annual merit allowances (that is, allowances or subsidies paid to employees according to their length of service during their employment) and other allowances (such as direct payment of food allowances, wage subsidies for contract employees and book and newspaper fees). (4) Subsidies and subsidies refer to various price subsidies paid to employees in order to ensure that the wage level of employees is not affected by price increases or changes. 5. Year-end salary increase 6. Overtime pay Overtime pay refers to overtime pay and overtime pay paid according to regulations. (7) Other expenses related to employees' employment or employment Other expenses related to employees' employment or employment are also called wages paid under special circumstances. Including (a) according to the provisions of national laws, regulations and policies, due to illness, work injury, maternity leave, family planning leave, funeral leave, personal leave, family leave, regular leave, suspension of study, implementation of national or social obligations and other reasons, according to the hourly wage standard or a certain proportion of the hourly wage standard; (2) Additional wages and reserved wages. The sum of wages and salaries actually paid according to the reasonable wage and salary judgment standard does not include the following expenses of the enterprise: (1) Employee welfare expenses ① The equipment, facilities and personnel expenses incurred by the welfare department in the enterprise that has not yet implemented the social functions separately, including the equipment, facilities and maintenance expenses of the collective welfare departments such as the staff canteen, staff bathroom, barber shop, doctor's office, nursery and sanatorium, and the wages and salaries of the staff in the welfare department, social insurance premium, housing accumulation fund and labor expenses. (2) medical expenses in the field of business, medical expenses of employees in enterprises that have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, subsidies for employees' difficulties, relief funds, subsidies for employees' canteens, and transportation subsidies for employees. (3) Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pension expenses, settling-in expenses (the Statistics Bureau has ordered employees to pay certain travel expenses and settling-in expenses when transferring their jobs), family leave travel expenses, etc. (2) Staff education funds, (3) trade union funds and (4) social insurance premiums such as endowment insurance, (5) medical insurance, (6) unemployment insurance, (7) work-related injury insurance and (8) maternity insurance, and (9) housing accumulation fund (according to the requirements of national housing system reform, certain housing accumulation fund shall be undertaken for employees). Labor protection fee does not belong to; According to the requirements of the national family planning policy, pay the one-child subsidy; ; Expenditure paid to retirees according to the retirement policy, etc. Although these expenditures are paid to employees, they are not necessarily related to the labor of employees. The implementation regulations specifically stipulate that they are excluded from the scope of wages and salaries. Decree No.1 of the National Bureau of Statistics in 199 stipulates that the following items are not included in the total wages: (1) Invention and creation awards, natural science awards, scientific and technological progress awards, rationalization proposals and technical improvement awards paid and bonuses paid to athletes and coaches according to the relevant regulations issued by the State Council; (2) Expenses related to labor insurance and employee welfare; (three) the expenses related to the treatment of retired, retired and resigned personnel; (four) the expenditure of labor protection; (5) Payment for manuscripts, lectures and other remuneration for specialized work; (six) food allowance, meal allowance, transfer travel expenses and resettlement expenses; (seven) compensation fees for tools and livestock paid by employees who bring their own tools and livestock to work in the enterprise; (eight) the risk compensation income of the lessee who implements the leasing business unit; (9) Dividends (including dividends from shares) and interest paid to employees who purchase stocks and bonds of the enterprise; (ten) the medical subsidy and living allowance paid by the enterprise when the employee of the labor contract system terminates the labor contract; (eleven) the handling fee or management fee paid to the labor unit in addition to the salary for hiring temporary workers; (twelve) the processing fees paid to domestic workers and the contracting fees paid to contractors according to the processing order method; (thirteen) subsidies paid to students who participate in enterprise labor; (fourteen) the one-child family planning subsidy. In addition, it is necessary to judge the nature of the unit and see whether it is an enterprise or a business. Generally speaking, the proportion of enterprise annuity expenses in enterprises and institutions shall not exceed 1/12 (about 8.33%) of the total wages of employees in the previous year, and the proportion of occupational annuity expenses in institutions shall not exceed 8% of the base of the paid wages in the previous year, and the maximum amount included in the current period shall not exceed 3 times of the average quota of employees in the unit; It is also necessary to look at the unit annuity plan in detail and find the payment standard of supplementary endowment insurance. 3. Pre-tax deduction policy convergence will be controlled by 5% from January 1, 28, and it will still be handled according to the old regulations before 28. That is, according to the provisions of Item (2) of Article 1 of the Notice of the Ministry of Finance on Issues Concerning the Connection between the Old and New Financial Systems of Enterprises (Caiqi [28] No.34), "the part of the total payment of enterprises that supplement the old-age insurance within 4% of the total wages shall be charged from the cost (expense)". II. Beyond the standard, it is not allowed to deduct the part that State Taxation Administration of The People's Republic of China, the Ministry of Finance, made clear in the Notice on the Policy Issues Concerning Enterprise Income Tax on Supplementary Endowment Insurance and Supplementary Medical Insurance (Caishui No.2927) that the total payment of enterprises exceeds "5% of the total wages of employees", and it is not allowed to be deducted before enterprise income tax. The notice of the Ministry of Finance on issues related to the convergence of the old and new financial systems of enterprises (Caiqi [28] No.34) which exceeds the prescribed proportion clearly states that "it shall not be borne by the enterprise, and the enterprise shall deduct it from the individual wages of employees". If you contact the provisions of the Notice on Relevant Issues Concerning Individual Income Tax on Enterprise Annuities and Occupational Annuities (Caishui [213] No.13), for enterprises, the following points should be noted: 1. The part exceeding the prescribed proportion shall not be deducted, otherwise it will face the risk of tax adjustment; 2. Some enterprises that exceed the prescribed proportion shall not be borne by enterprises even if they are not deducted before enterprise income tax, but by individuals. If the enterprise bears the burden, it must also fulfill the obligation of withholding personal income tax. 3. The part of the personal burden that exceeds the prescribed proportion shall not be deducted before the personal income tax when the enterprise declares the full withholding of all employees. The above third provision is detailed in "Personal Income Tax Treatment in Annuity Payment Link". Legal objectivity:
Article 1 of the Measures for the Administration of Pre-tax Deduction Vouchers of Enterprise Income Tax is to standardize the administration of pre-tax deduction vouchers of enterprise income tax (hereinafter referred to as "pre-tax deduction vouchers"), in accordance with the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as "Enterprise Income Tax Law") and its implementing regulations, the Law of the People's Republic of China on the Administration of Tax Collection and its implementing rules.