The Nanjing Moon Cake Tax Has Been Levied For Many Years &Nbsp; It Is Charged At The Market Price.

Half a month is the Mid Autumn Festival, and many units begin to send moon cakes.

On the Internet, mooncakes tax is more popular than moon cakes.

In Nanjing, can "mooncake tax" be collected?

The survey shows that there are not many people in Nanjing who need to pay moon cake tax.

The industry also reminded that the moon cake from August to September, can be less tax or not.

Connection

Nanjing's "moon cake tax" has been levied for many years.

Reporters learned through the Nanjing Local Taxation Bureau hotline, in fact, "moon cake tax" is not from this year's mid autumn festival began to levy, but has been for many years.

The staff said that the welfare articles issued by the unit were not within the scope of tax exemption, and should be included in personal income tax.

According to the regulations on the implementation of the law of the People's Republic of China on personal income tax, the taxable income obtained by individuals includes cash, physical objects, negotiable securities or other forms of economic interests.

Therefore, when units or enterprises are distributing physical objects or other securities to employees, they should calculate the withholding of personal income tax according to the provisions of the tax law.

If it is the moon cake sent in August, the wage plus the price of the moon cake will be higher than 2000 yuan, but the tax threshold will be raised in September this year. The total moon cake and gross wages in September will be higher than 3500 yuan before the tax will be paid.

Part wage earners

According to preliminary estimates of Nanjing's tax department, Nanjing expects more than 230 million people to pay no personal tax.

That is to say, for most working class, mid autumn moon cakes need not be taxed.

However, some people may have paid more taxes on the increase of "moon cake money".

For example, the monthly salary of the public Xiao Li is deducted from the "three dangers and one gold" after it is 3400 yuan, originally to September, according to the starting point of 3500 yuan, you can not pay a personal tax.

At that time, the unit issued a box of moon cakes worth 200 yuan, so that Xiao Li's wages in the month had to be paid according to 3600 yuan, and the personal tax would have to be paid 3 yuan.

Xiao Li changed from a tax payer to a tax collector.

Xiao Li's example is fairly good.

Xiao Wang earned 5000 yuan a month, paid 45 yuan in September, plus a 200 yuan moon cake, which was 65 yuan and 20 yuan more.

Lao Zhang's monthly salary is 9500 yuan, paying 645 yuan; plus 200 yuan moon cake will have to pay 685 yuan, more than 40 yuan.

If the moon cake was issued in August, it would be easier to pay more than 2000 yuan.

Miss Cao, who has a monthly salary of 1800 yuan, is a little worried. "In case the unit gives more than 200 yuan of moon cakes, then is my salary less?"

Citizen: can you let units do not?

Over the past few years, every time the Mid Autumn Festival has given moon cakes, people in the city feel like "white picking" every time.

On the two day, when he learned that the mooncakes sent by the unit were also necessary.

proposal

Moon cakes can be taxed less in September.

A private enterprise accountant said that under normal circumstances, the company would use some means to avoid tax, such as the company to send 100 yuan a box of moon cakes, can be taken in the form of company cost and other forms of consumption, to avoid counting into the personal wages of employees.

He also said that "special subsidies" such as moon cakes and cold drinks tickets to employees should be declared voluntarily by the enterprises. If they are not declared, they will be difficult to investigate.

Ms. Wu, an accountant of a property company in Zhujianglu Road, said that if there is such a case, it will be included in the calculation of wages. "If we want to avoid the tax on moon cakes, we need to set up additional funds and make a series of adjustments."

She thinks that it is the most simple and direct way to get paid directly.

At the same time, she also cautioned that since the threshold of personal income tax increased from 2000 yuan to 3500 yuan in September, the best way to distribute mooncakes in September instead of August is to avoid paying more personal taxes.

Doubt

Moon cake tax collection

Why do we not have work meals?

Some netizens have led to Lenovo. Since the moon cake is taxed, can the work dinner be taxed?

In this regard, the tax department staff explained that the working meal subsidy is exactly the "meal error subsidy", the competent department once issued a document on this issue. The document stipulates that "the meal allowance" refers to the financial department, that the individual is working in the urban and suburban areas according to the financial Department, and can not be in the work unit or return to the meal.

This amount is small.

However, if a unit grants subsidies and allowances to employees in the name of meal subsidy, they shall be merged into the personal income tax collected from wages and salaries of that month.

If employees take this moon cake as a working meal to eat, do not they have to pay tax?

Tax officials said it would not work. "There is a certain limit on the allowance for meals, and the situation is not the same everywhere, but the amount is not high, generally between 5 and 10 yuan."

According to this standard, if the moon cake is added to the meal supplement, it must exceed the standard amount.

"Moon cake tax"

Alleged duplication of Taxation?

There are also people who believe that the production and marketing links of moon cakes have been paid taxes. If they are collected once again from the personal wage section, it is a bit unjustifiable: the production and sales enterprises of moon cakes should pay business tax and value added tax, and purchasers should pay the consumption tax.

Let the public pay a personal tax after paying the high consumption tax on moon cakes. When employees get this box of moon cakes, that is, "in kind income", the income has already included the tax of "shifting" to commodity prices.

Even if we want to collect taxes on moon cakes, we should reduce the amount of tax that consumers take for businesses.

For example, a box of 200 yuan moon cake, after deducting business tax and value-added tax, the actual price may be 160 yuan, which is the actual income of employees.

Otherwise, it will be taxed according to the tax price of moon cakes, which means that some taxes will be collected repeatedly.

In this regard, the tax department staff said that different links have different tax entities.

In the production and distribution of commodities, enterprises need to pay VAT, business tax and so on.

In terms of personal pay, individuals need to pay interest tax paid in the employment relationship.

According to the current tax law, all two links need to be taxed without duplication.