Labor Regulations: Lunch Fee Is Not A Meal Fee.

The DTC manufacturing company in Minhang, Shanghai, has issued food paste for each worker since 2015, according to the standard of 200 yuan per month. The more than 100 employees of the company have nearly four million five million yuan of food pastes issued a year. But in this year's tax audit and social security audit, DTC has been in trouble. In the tax audit, the Inland Revenue Department told DTC that the cost should be taken as the "wages and salaries" of the employees, but the company did not pay the duty to withhold and pay the personal income tax. Subsequently, the tax department has made a levy on the DTC company in accordance with the law. The company should not deduct the personal income tax of wages and salaries by tens of thousands of yuan, and impose a fine of 50%. In the special audit of social insurance premiums, the audit report also reflects that the cost should be included in the total wages, and the company should pay the corresponding social insurance premium. DTC company does not understand. In the corresponding documents, the miscarriage fee can not be included in the tax base and total wages. Why do the tax departments and social audit do not recognize it? I borrow this article to introduce the misunderstandings to the readers.

　　 First, the lunch fee is not a meal fee. Individual income tax 。

According to the provisions of the Ministry of Finance and the State Administration of Taxation on the determination of the range of allowance for meal allowance (fiscal 1995 [82]), the allowance for misuse of meals is defined by the financial department, where a person who works in the urban and suburban areas, who can not work in the city or in the suburbs, does not really need to eat out, according to the actual number of meals eaten, according to the prescribed standard. In this sense, a meal allowance is a kind of subsidized travel cost. In the Circular of the State Administration of Taxation on Issuing the provisions on certain issues concerning the collection of personal income tax (No. 1994 of national tax [89]), it is clearly stipulated that the allowance for meal allowance does not belong to the subsidies or allowances of the nature of wages or salaries, or does not belong to the income of taxpayers' salaries and salaries, and does not impose taxes.

If the employer only pays for the luncheon problem regularly, the cost of the lunch subsidy will be calculated and paid monthly according to the actual working days of the employees. It is actually a monetary subsidy paid by the enterprises to a certain amount of money for the workers. It is a mechanism that has already implemented the monetization reform, and the standard of "GSP" for the labor cost is compensated regularly. The lunch fee itself has the wage nature. In practice, some units give subsidies and allowances to workers in the name of meal allowance to avoid paying tax obligations. In view of this situation, the Ministry of Finance and the State Administration of Taxation on the determination of the range of allowance for meal allowance stipulates that subsidies and allowances issued by some units to employees in the name of meal allowance should be incorporated into the personal income tax collected from wages and salaries collected in the current month.

　　 Two, lunch costs are not collectives. Welfare funds Social insurance should be paid.

According to the regulations of the Ministry of Finance on strengthening the financial management of employees' welfare benefits (financial enterprises [2009]242), "... Self funded staff canteen subsidies or staff canteen unified supply lunch expenses...... " It belongs to the welfare cost of employees. According to the regulations on the composition of total wages issued by the State Statistical Bureau, "the following items are not included in the total wage range. (two) all costs relating to labour insurance and employee benefits... " Therefore, a lot of enterprises put the lunch allowance issued to workers into the collective welfare cost to manage, thus excluding the total wages and not paying social insurance premiums. In fact, such a practice is wrong.

Similarly, in the second article of the notice of the Ministry of Finance on strengthening financial management of staff welfare benefits, the Ministry of finance has also made clear: "housing, transportation, housing and communication treatment provided by workers for enterprises has been monetized, and housing subsidies, transportation subsidies or vehicle subsidy and communication subsidies paid or paid on a monthly basis shall be included in the total wages of employees and no longer be included in the management of staff welfare funds. The related expenses of enterprises that have not yet implemented monetization reform shall be administered as staff welfare funds, but according to the unified regulations of the state's reform policies on the housing system of enterprises, no housing shall be purchased for employees. The allowance for a holiday allowance provided by the enterprise to the staff members and the unpaid meals provided by the month shall be included in the total wage management. It means that all monthly allowance for lunch expenses should also be included in the total payroll management, which should be included in the next year's social insurance premium base.

　　 Three, attention should be paid to the correct payment of meals.

Meal allowance is the nature of travel expenses. Therefore, according to the fifty-second provision of the pre tax deduction method for enterprise income tax, the first requirement is that a reasonable travel expense related to the business activities is required by the taxpayer. The competent tax authorities should provide legal documents for proving the authenticity of the documents required by the tax authorities, otherwise they can not be deducted before tax. Travel expenses The supporting materials include: name, location, time, task, payment voucher and so on. Among them, the nature of post, the reasonable range of meal time and transportation time will be used as an important basis for verifying the reasonableness of meal allowance.

There should be a formal invoice for the travel allowance and lunch fee directly paid to the employee by the employer. It has not invoices on invoices itself, and can not provide proof that the expenditure is an appropriate certificate that has actually occurred. It can not be treated as a travel expense. However, if it is only reported in the form of "collects invoices", it can not be used as a substitute for "real reimbursement", or other cases lacking the aforesaid truth and reasonableness.

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