How To Pre Tax The Monthly Fixed Pportation And Communications Subsidies?

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

A: according to the May 8, 2015 issue of "

With regard to the notice of pre tax deduction of wages, salaries and staff welfare expenses, etc., the provisions of Article 1 of the State Administration of Taxation Announcement No. thirty-fourth of 2015 shall be included in the salary and salary system of employees 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 workers and staff members (3 of the tax letter [2009]), which can be used as the wages and salaries expenses of enterprises, and is deducted according to the regulations before tax.

It is not possible to meet the above requirements simultaneously.

It should 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 regulations.

According to the State Administration of Taxation on the deduction of wages and salaries of employees and welfare of employees.

In the first section of article 2009 of the national tax letter [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 the enterprises conforms to 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 arrangement of wages and salaries does not aim at reducing or evading taxes.

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.

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Investment real estate refers to the real estate held for rent or capital appreciation or both.

It mainly includes the land tenure, the land use right and the rental buildings that have been held and ready for increment.

In general, enterprises should adopt cost mode to carry out subsequent measurement of investment real estate, and fair value can also be used for subsequent measurement of investment real estate.

However, the same enterprise can only adopt one mode to carry out subsequent measurement of all investment real estate and not adopt two measurement modes at the same time.

Attention should be paid to the follow-up measurement of investment real estate.

1, the measurement model of investment property of an enterprise must not be changed arbitrarily once it has been determined.

2, the conversion from the cost mode to the fair value mode should be handled as an accounting policy change, and the initial retained earnings (undistributed profits) should be adjusted during the change of the fair value and the book value when the measurement mode is changed.

3, the investment real estate that has been measured by the fair value model must not be converted from the fair value mode to the cost mode, that is, irreversible.

4. If the fair value method is adopted for subsequent measurement, the depreciation value of the investment real estate or amortization shall not be adjusted. The book value should be adjusted on the basis of the fair value of the investment real estate on the balance sheet date. The difference between the fair value and the original book value shall be recorded in the profit and loss during the current period (the profit and loss of the fair value change).

The rental income derived from investment real estate is recognized as other business income.

The fair value model is not used to carry out the impairment test for the investment real estate.

5, according to the provisions of the accounting standards for Enterprises No. eighteenth - income tax, in the case of calculating the income tax by the balance sheet liability method, enterprises should generally calculate the income tax on each balance sheet date.

Hongchang company is a real estate development enterprise. The fair value model of investment real estate is used for subsequent measurement.

(1) in January 1, 2015, Hongchang purchased a street building which has reached a predetermined level of use with a total price of 400 million yuan.

The total area of the street building is 20 thousand square meters, the unit price per square metre is 20 thousand yuan, the estimated service life is 50 years, and the net residual value is expected to be zero.

Hongchang company plans to rent the street building outside.

(2) in 2015, Hongchang company rented the above street buildings to achieve rental income of 10 million yuan, and incurred expenses (excluding depreciation 2 million yuan).

Due to changes in the market, Hongchang company sold 20% of the total area of the street building, earning 84 million yuan, and sold the street building in December 31, 2015 for the pfer of property.

In December 31, 2015, the fair value of the street building was 22 thousand yuan per square metre.

Other information:

All revenues and expenditures of Hongchang company are settled by bank deposits.

According to the tax law, when calculating the current income tax, the investment real estate held by the investor can be deducted in accordance with the purchase cost and the depreciation amount calculated according to the average life expectancy of 50 years from the date of purchase to the disposal time according to the estimated service life. The change in the fair value of the holding period is not included in the taxable income. When the actual disposal is taken, the cost of disposal is deducted from its historical cost minus the difference between the depreciation payable according to the tax law and the amount of taxable income payable during the disposal or settlement period. The income tax rate applicable to Hongchang company is 25%.

Hongchang company does not have any other income or cost in the current period. The 2 million yuan expenses incurred in the current period can be deducted before tax. There is no loss or other temporary differences.

Other related taxes and charges other than income tax are not considered.

Request (1) prepare honghang company in January 1, 2015 and December 31st and investment real estate purchase, fair value change, rental, sale related entries.

It requires (2) to calculate the book value, tax base and temporary difference of the investment real estate in December 31, 2015.

It requires (3) to calculate the current income tax of Hongchang company in 2015, and to prepare an entry entry related to the recognition of income tax expenses.