Salary Topic: How To Deal With Problems Such As Withholding Bonus, Housing Allowance And So On?

The Circular of the State Administration of Taxation on the deduction of wages and salaries and welfare benefits for employees (No. [2009]3 of the state tax letter) stipulates: "the" reasonable wages and salaries "referred to in the thirty-fourth section of the Implementing Regulations refers to the actual salary paid to the employees according to the wage and salary system formulated by the shareholders' meeting, the board of directors, the remuneration committee or the relevant administrative organs.

The notice of the State Administration of Taxation on the pre tax deduction of expenditures on wages and salaries of employees and staff welfare expenses (the thirty-fourth announcement of the State Administration of Taxation on 2015) stipulates: "the annual paid wages paid to employees by the enterprises before the end of the annual settlement of the settlement is allowed to be deducted in accordance with the regulations in the year of remittance." second

Therefore, the employees' bonus provided by the enterprise is actually distributed to the employees before the final settlement is paid, and the annual tax deduction is allowed before the settlement is made, otherwise the employee bonus can not be deducted before tax.

The Circular of the general office of the State Administration of Taxation on strengthening the rectification work of general tax risks of some general administration of designated enterprises (general tax Letter No. [2014]652) stipulates: "according to the eighth provisions of the enterprise income tax law of the People's Republic of China (hereinafter referred to as the" enterprise income tax law ") and the provisions of the twenty-seventh regulations on the implementation of the enterprise income tax law of the People's Republic of China, the expenses for retirees' salaries and welfare benefits, which are not directly related to the income obtained by enterprises, shall not be deducted before the enterprise income tax.

The source of income and welfare expenses for retirees should not be deducted before tax is the twenty-seventh item of the regulations on the implementation of the enterprise income tax law: "the expenditure referred to in the eighth section of the enterprise income tax law refers to expenditures directly related to income."

Retirees can no longer bring benefits to enterprises. They can not bring directly related income to enterprises, so they can not deduct before tax.

The notice of the State Administration of Taxation on the pre tax deduction of wages and salaries of employees and welfare expenses for workers and staff members is issued by the State Administration of Taxation on 2015 (thirty-fourth). The first provision reads: "the welfare allowance that is included in the salary and salary system of the enterprise employees and fixed wages and salaries is in line with the first provision of the State Administration of Taxation on the deduction of wages and salaries of employees and the welfare of employees" (the tax Letter No. [2009]3), which can be used as the wages and salaries expenses of enterprises, and is deducted according to the regulations before tax.

The welfare allowance that can not meet the above conditions should be regarded as the staff welfare cost stipulated in the third document of the state tax Letter No. [2009]3, and the pre tax deduction shall be calculated according to the regulations.

Therefore, the pportation subsidies such as wages paid together with enterprises can be used as salaries and salaries expenses, according to the real pre tax deduction.

The notice of the State Administration of Taxation on the pre tax deduction of wages and salaries of employees and welfare expenses for workers and staff members is issued by the State Administration of Taxation on 2015 (thirty-fourth). The first provision reads: "the welfare allowance that is included in the salary and salary system of the enterprise employees and fixed wages and salaries is in line with the first provision of the State Administration of Taxation on the deduction of wages and salaries of employees and the welfare of employees" (the tax Letter No. [2009]3), which can be used as the wages and salaries expenses of enterprises, and is deducted according to the regulations before tax.

The welfare allowance that can not meet the above conditions should be regarded as the staff welfare cost stipulated in the third document of the state tax Letter No. [2009]3, and the pre tax deduction shall be calculated according to the regulations.

Therefore, the housing subsidies that the enterprises pay together with their wages and salaries can be used as salaries and salaries expenses, which are deducted according to the real tax. If they are issued separately, they will be calculated as the pre tax deduction according to the regulations.

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