Can Actual Wages And Salaries Be Deducted Over A Year?

Whether the wages and salaries paid by enterprises are in accordance with the pre tax deduction of accrual basis or the deduction before payment is a problem that puzzles the enterprises for many years. With the issuance of the notice of the State Administration of Taxation on the pre tax deduction of enterprises' wages, salaries and staff welfare expenses, etc. (the Announcement No. thirty-fourth of the State Administration of Taxation 2015, hereinafter referred to as "34 announcement"), this problem has been solved for many years.

Salaries and salaries are also paid according to accrual basis, which can bridge the tax gap and reduce the workload of tax adjustment.

It should be noted that the enterprise must pay the wages mentioned in advance last year before the end of the final settlement, i.e. the next May 31st.

In order to retain talents, some enterprises require the year-end bonus to be issued in the latter half of the next year, so the year-end bonus can not be deducted before the final settlement.

The Circular of the State Administration of Taxation on the deduction of wages and salaries of employees and welfare of workers and staff members (state tax Letter No. 2009] No. 3) stipulates: "the" reasonable wages and salaries "referred to in the thirty-fourth section of the Implementing Regulations refers to the establishment of enterprises in accordance with the general meeting of shareholders, the board of directors, the remuneration committee or the relevant administrative organs.

The system stipulates the actual salaries and salaries paid to employees.

The document stipulates "actual payment" instead of "actual happening". The former is the cash payment system, the latter is the accrual basis, that is, the enterprise will pay the wages in December 2014 in January 2015, and the salary can not be in 2014.

It should be deducted in 2015.

Most of the enterprises now have the following wage system, that is, the monthly salary paid for the next month. Therefore, the payroll and payroll expenses that are included in the total profits of the enterprise accounting are the annual salary and salary expenses from 1 to December, and the salaries and salaries allowable before tax deduction are paid in December from last year to November next year.

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This method of deduction was strictly implemented in previous years, but later it became somewhat loose.

Some tax authorities can also be deducted in accordance with the accrual basis. Some tax authorities are still strictly in accordance with the cash basis, causing tax authorities to perform differently, damaging the seriousness of the tax law, and making taxpayers at a loss.

At present, the policy is finally clear, and the second rule No. 34 provides: "the annual payroll paid in advance to the employees before the end of the annual settlement is allowed to be deducted according to the regulations in the year of remittance."

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