Who Should Enjoy The Tax Preferences Of The Dispatched Workers?

The notice of the State Administration of Taxation on issues concerning preferential tax policies for the promotion of employment for disabled persons (Bulletin No. fifty-fifth of the State Administration of Taxation 2015) stipulates: "the disabled persons who are employed in the form of labor dispatch belong to the workers of the labor dispatch units. According to the notice of the Ministry of Finance and the State Administration of Taxation on the preferential tax policies for promoting the employment of disabled persons ([2007]92, hereinafter referred to as the "notice"), the labor dispatching units may enjoy relevant preferential tax policies. The disabled persons dispatched by the labor service are entitled to tax preferences in the labor dispatch units.

The Ministry of Finance and the State Administration of Taxation on the small and small enterprise income tax preferential policies (fiscal and tax [2015]34 number) second stipulates: "the implementation of the enterprise income tax law ninety-second, item 1 (1) and (two)" the number of employees, including the number of workers and enterprises to establish labor relations and the number of workers sent by the enterprise. The dispatched workers are entitled to tax preferences in the employing units.

Therefore, some people wonder whether the dispatched personnel belong to the labor dispatching units or the employing units.

According to Labor Contract Law "Labor dispatch personnel belong to the workers of the labor dispatch units, but the different application of tax preferences result in different ownership of the dispatched personnel. The two parties do not contradict each other.

To promote the employment of disabled persons, the fiscal and taxation [2007]92 document stipulates that "resettlement of persons with disabilities" refers to the formation of labor relations between disabled persons and enterprises, so that people with disabilities can have income and security. It is emphasized here that there are work 。 Persons with disabilities who belong to the labor dispatch companies are "resettled" by the labor dispatching companies. Therefore, the labor dispatching companies should enjoy tax preferences.

Small profit enterprises, tax law And the fiscal and taxation [2015]34 document stipulates that "the number of employees" refers to the workers who are engaged in a specific work, regardless of whose employees they are. The emphasis here is on dry work. The labor dispatch personnel work in the employment unit, namely in the employment unit "employment", therefore should belong to the employment unit number of employees.

To sum up, enjoying tax preferences is different. Labor dispatch personnel are also different in terms of labor dispatch companies or employing units.

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Case brief: Recently, Nanjing tax officials found that a company transferred its shareholding stake in 2012, resulting in an investment loss of 325 thousand and 700 yuan. In the period of settlement of enterprise income tax, the company did not carry out the pre tax deduction (special) declaration of enterprise assets loss, but carried out pre tax deduction. The tax personnel carried out policy propaganda to the enterprises, increased the taxable income in the current period according to law, and imposed a fine of 5000 yuan on the behavior of the enterprise.

Tax analysis: according to the fifth provision issued by the State Administration of Taxation on Issuing the administrative measures for the pre tax deduction of enterprise assets loss income tax (the twenty-fifth announcement of the State Administration of Taxation), the loss of assets in enterprises should be reported to the main tax authorities according to the prescribed procedures and requirements before being deducted before tax deduction. The tax analysis is based on the provisions of article fifth of the State Administration of taxation. Undeclared losses shall not be deducted before tax. According to the eighth provision, the assets loss of enterprises is divided into two forms: declaration list and special declaration according to the contents and requirements of their declaration. Among them, the loss of assets belonging to the list declaration can be classified and aggregated according to the accounting subjects, and then the summary list should be submitted to the tax authorities. The relevant accounting data and tax data should be retained for future reference. Assets lost for special declarations should be submitted to the enterprise by item (or by item), accompanied by accounting information and other related tax information.

Therefore, the reasonable loss occurred in the course of disposal and transfer of assets, and the loss that the enterprise has not actually disposed of or transferred the relevant assets, but is calculated according to the prescribed conditions, should be declared to the competent tax authorities and provide corresponding information. Otherwise, it is not allowed to be deducted before tax.