Tax Payment For Mobile Phone Communication Subsidy

In China, mobile phones are mostly purchased by individuals, and mobile cards are handled by individuals and displayed as cardholders' names. However, as an economic matter of enterprises, the cost bills reflect that the financial departments are shown as "mobile phone fees charged in the name of individuals". In addition, mobile phone expenses have both office and daily private affairs, which can not be accurately distinguished. Therefore, how to reasonably and legally deduct the expenses of mobile phone charges and reduce the tax related risks has become the difficulty of financial and tax treatment for financial personnel.

Personal reimbursement is made by paying the invoices. The cost of the mobile phone is paid by the individual first and then reimbursed by the personal payment invoice.

The enterprise income tax law stipulates that the actual expenses related to the acquisition of income, including costs, expenses, taxes, losses and other expenses, shall be deducted when calculating the taxable income.

The regulations on the implementation of the enterprise income tax law also stipulate that the expenditure related to the enterprise income tax law refers to expenditures directly related to income.

A reasonable expenditure is a necessary and normal expenditure that should conform to the routine of production and operation activities and should be included in the profits and losses of the current period or the cost of the assets concerned.

The financial personnel of an enterprise think that the expenses of the mobile phone expenses of the employees are directly related to and reasonable expenditure on the income of the enterprise. As long as the enterprise can provide such expenses to the enterprise on the basis of the normal expenditure or on the basis of the bill of charges, even if the invoice is personally issued, it is in line with "

"Principle" should be allowed before tax deduction.

But in previous years

Most tax authorities do not recognize this.

The notice of the State Administration of Taxation on Further Strengthening the management of general invoices ([2008]80) stipulates that in daily inspections, taxpayers are found to be uncompliant with the invoices, especially those which do not fill in the full name of the paying party, and taxpayers are not allowed to be used for pre tax deduction, tax deduction, export tax rebate and financial reimbursement.

According to the principle of "tax by vote", the tax officer thinks that the expenses arising from such a rise for personal invoices must not be deducted before tax, and should be reduced to make up taxes.

The tax authorities in some provinces and municipalities are authorized by the effective documents of the province.

But it should be regarded as the welfare cost of employees.

Obviously, in enterprises where employees' welfare benefits have already been overspent, such a provision is actually equivalent to that which is not allowed to be deducted.

The invoice issued by the enterprise is not successful, but because the communication department is a microcomputer network management, the invoice lifting head issued in the communication business hall is the personal name of the personal computer that is automatically brought out by the microcomputer. It can not be changed. It can only obtain the fixed invoice at some individual agent's charging department. Such invoice is the key point of the tax authority's supervision. There is a large number of false tickets and false open cases, and the authenticity is not controllable. If the tax authorities go to the communications office to investigate the original files, find that the cell phone numbers that have been opened in the name of the unit or the cell phone numbers opened in the name of the unit have not occurred a large number of telephone charges, and are easily recognized as personal expenses, claiming the invoices for reimbursement in the name of the units, resulting in unnecessary tax risks. In addition, enterprises require individuals to ask the communications department to obtain the invoices for mobile phones.