Is The Charge Of The Corporate Canteen Included In The Welfare Cost Accounting?

Should the urban land use tax and property tax generated by our dining room degrade independent dining hall be accounted for as welfare expenses?

Answer: "Enterprise Accounting Standards Application Guide - accounting subjects and main accounting treatment" "6602 management fees" provisions, this subject accounts for the enterprise to organize and manage enterprise production and operation management expenses, including the board of directors and administrative departments of enterprises in the management of the enterprise occurred or should be unified by the company of the company.

(including administrative staff salaries, repair costs, material consumption, low value and easy consumption goods amortization, office expenses and travel expenses, etc.), trade union funds and board fees (including board membership allowances, meeting fees and travel expenses, etc.), intermediary machine slot fees, consulting fees (consulting fees), litigation costs, business entertainment fees, property tax, vehicle and ship use tax, land use tax, stamp duty, technical vehicle license fees, mineral resources compensation fees, research costs, sewage charges and so on.

State Administration of Taxation on Enterprises

Article third of the notice on deduction of salaries and staff welfare expenses (state tax Letter No. 2009 [3]) stipulates that the staff welfare benefits stipulated in the fortieth regulations of the implementing regulations include the following contents:

(1) the enterprises that have not yet done the social functions separate from the welfare department.

The cost of facilities and personnel includes equipment, facilities and maintenance costs of staff welfare facilities such as staff canteens, workers' bathrooms, barber shops, medical clinics, nurseries, sanatorium, etc.

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Our company fixed monthly pportation subsidies and communication subsidies to employees 100 yuan each. How to deduct before tax?

Answer: according to the notice issued by the State Administration of Taxation on the pre tax deduction of enterprises' wages, salaries and staff welfare expenses, issued by the State Administration of Taxation (May 8, 2015, No. thirty-fourth of the State Administration of Taxation), the provisions of Article 1 shall be included in the employee salary and salary system, and the welfare allowance issued by fixed salaries and salaries. It is in line with the first provision of the State Administration of Taxation on the deduction of wages and salaries of employees and welfare of employees (No. 3 of the national tax Letter No. 3), which can be regarded as the wages and salaries expenses of enterprises, and shall be deducted according to the regulations before the tax is paid for in the form of wages and salaries. The provisions of Article 1 of the State Administration of Taxation on the deduction of wages and salaries of employees and welfare expenses of employees shall be included in Article 1 of the Circular of the State Administration of Taxation on the deduction of wages and salaries of employees and welfare of employees. 3

The welfare allowance that can not meet the above conditions at the same time shall be regarded as the staff welfare cost stipulated in article third of Document No. 2009 of the state tax [3], and the pre tax deduction shall be calculated according to the provisions.

In accordance with Article 1 of the notice on deduction of employees' welfare benefits (tax Letter No. 2009 [3], No. 3), the tax authorities can grasp the reasonableness of wages and salaries in accordance with the following principles: (1) the enterprises have drawn up a relatively standardized system of salary and salary for employees; (two) the wage and salary system established by enterprises is in line with the industry and regional level; (three) the wages and salaries paid by enterprises in a certain period are relatively fixed, and the adjustment of wages and salaries is orderly; (four) enterprises have fulfilled the duty of withholding and paying personal income tax according to the actual wages and salaries paid; (five) the arrangements for wages and salaries do not aim at reducing or evading taxes. According to the State Administration of Taxation on wages and salaries of enterprises

Therefore, if the employees' pportation and communication subsidies are met the above conditions, they can no longer occupy the deduction limit of the staff welfare expenses, and directly deduct the salaries and salaries expenses as a result, further reducing the tax burden of the enterprises.