Whether The Additional Deduction For The Payment Of Wages For Disabled Persons Includes Social Security Fees And Provident Fund

My company is a civil welfare enterprise. Can I ask whether the additional deduction for the payment of wages for disabled persons includes social security fees and housing provident fund?

Answer: according to

"(Chairman's order No. sixty-third) thirtieth article second stipulates that the wages paid to the disabled persons and other employment personnel encouraged by the state can be deducted when calculating the taxable income.

According to the Ministry of Finance and State Administration of Taxation on Resettlement

According to Article 1 of the employment related enterprise income tax preferential policy (fiscal 2009 [70]), the enterprise can place the disabled person on the basis of the actual deduction of the wages paid to the disabled worker, and it can deduct 100% of the salary paid to the disabled worker on the basis of the deduction of the taxable income.

Therefore, the unit replaces the disabled.

The deduction includes personal insurance and housing provident fund.

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The conference fees can be included in the cost items and how to calculate the expenses items in the conference fees. This question has puzzled the financial staff of many enterprises who are engaged in expense reimbursement and expense accounting. The fundamental reason is that the Ministry of Finance and the State Administration of taxation have no direct related provisions on the accounting matters, and the local tax bureaus have put forward some specific requirements for the scope of the conference fees and the accounting methods in the actual supervision work of the enterprises.

Under normal circumstances, the enterprise will take all the related expenses of a meeting, including the venue rents of the venue, the pportation expenses, the accommodation fees, the catering expenses, the venue layout and other related incidental expenses of the conference.

There are also local tax authorities that require meals to be separately accounted for in the meeting. The enterprises will list the meeting meals separately and calculate the business entertainment fees, as well as the strict supervision areas for the accounting methods of enterprises. The enterprises in these areas are required to calculate the corresponding accounting items according to the specific contents of the invoices obtained in the economic pactions, and the accounting of the meeting meals to the business entertainment expenses, the calculation of the travel expenses of the staff members to the travel expenses, the accounting of office supplies to the office supplies, and the calculation of the incidental expenses of the meetings to the incidental expenses.

Such a requirement, though the "objectivity" principle of accounting which is formally satisfied, actually separates a complete economic business of an enterprise, and it is reflected in the different accounting subjects and accounts for the fact that the independent economic business is actually related to the "relevance principle" of the quality of accounting information.

"The principle of relevance requires that the accounting work of enterprises" must meet the needs of macroeconomic management, meet the needs of all parties concerned to understand the financial status and operating results of enterprises, and meet the needs of enterprises to strengthen internal management and management.

Therefore, from the point of view of internal accounting information quality management requirements, it is more consistent with the "objectivity principle" that the accounting fees should be unified into the "conference fees" in the conference expenses, and the accounting items can also meet the needs of enterprise accounting information statistics.

In front of us, we said that the Ministry of Finance and the State Administration of taxation had no direct related requirements for the accounting requirements of enterprise conference fees. In fact, the National Treasury Department has clearly stipulated the scope of expenses for meeting fees of Party and government organs.

The notice issued by the Ministry of Finance on the issuance of the "Regulations on the management of conference fees of central and state organs" issued in 2013 clearly stipulates that the expenses for meeting expenses include meeting room fees, meals, rental of conference rooms, pportation expenses, documents printing fees and medical expenses, etc., which are issued by the Ministry of Finance in 2013.

From the point of view of the norms of the system, the state's discipline requirements for party and government organs are obviously higher than the enterprise standards. Therefore, enterprises can fully implement the requirements of this document. Since the meeting fees of Party and government organs are allowed to include expenses for meals, pportation and other expenses, we have reason to infer that meeting expenses in business activities can also be included in expenses related to catering and pportation expenses.

In addition, on the column of the "research and research" column on the website of the Ministry of finance, the author read an internal commentary entitled "urgent need to regulate the expenses of the conference". The article refers to the "Hubei commissioner" found in the accounting supervision and inspection work that the contents and forms of the "conference fees" are not standardized, not rigorous and untrue in some units. There are a large number of names of meeting fees, such as meals, purchase of rice and oil, and so on.

In this paper, the rationality of the "meal" in the conference expenses is highlighted. It is pointed out that meeting meals need to be considered from "quality" and "quantity". From the "quality" point of view, meeting notice, meeting content, attendance personnel, cost standard and payment voucher are all complete. It seems reasonable; "excessive" per capita spending standard and frequent frequent similar meeting expenses are unreasonable.

Although the focus of this article's comment is the false expenditure of meeting expenses, it also reflects on the rationality of the "meal fee" in the conference. From the side it also reflects that the expenses incurred in the conference fees can be included in the expenses incurred during the meeting, such as entertainment expenses and pportation expenses.

At the same time, the article also puts forward the necessary reasonable support requirements for the related expenses of the enterprise, that is to say that the related expenses of the enterprise in the conference fee must have a "degree" consideration, but can not be overspread or listed by the name of the meeting. This "degree" we think is the cost standard and relevant normative documents of the enterprise. If the related internal control system of the enterprise expense expenditure is perfect, the expenditure standard is clear, according to the above system and the internal documents, the enterprise is completely able to set up the related expenses in the conference fee and unify the account fee subject in the meeting fee.

For enterprises, the payment of entertainment expenses is strictly restricted by the proportion of income. As the scarce resources of enterprises, managers pay special attention to the distribution and use of entertainment expenses. If our financial workers can take the initiative to seek policy support and be able to communicate with local tax bureaus to solve similar problems, on the one hand, they can not only reflect the level of financial control, but also save financial and tax expenses for enterprises.