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 first provision of the Ministry of Finance and the State Administration of Taxation on the issue of the preferential policies for enterprise income tax on the employment of disabled persons (No. 2009 [70]), the enterprises who are placing disabled persons are paid to the disabled in accordance with the provisions of Article 1.

On the basis of real deduction, tax payable can be calculated.

It is also deducted from 100% of the wages paid to disabled workers.

Therefore, the unit deducts the deduction of wages paid by the disabled, including the social security premiums and the housing provident fund.

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Is the sum of the fine or late fee paid in the previous year's tax included in the "profit and loss adjustment" of the previous year, or the "non business expenses" subject to the current tax payment?

Answer: according to the following regulations, the fine and late fee of the previous year's tax should be paid back to the current "extra operating expenses" subject:

"The implementation of the accounting standards for listed companies" (2010 issue 1, total fourth issue) question 1.: how should a listed company pay the tax of the previous year according to the tax law, or bear or pay the tax and the corresponding fine or late fee instead of the principal shareholder or the actual controller of the listed company? How should we conduct accounting treatment?

Answer: listed companies should calculate the income tax and other taxes and fees according to the accounting standards of enterprises.

If a listed company needs to pay the previous tax in accordance with the provisions of the tax law, if it belongs to the previous error, it should deal with the relevant accounting items in the previous year according to the provisions of the accounting standards for enterprises twenty-eighth, accounting policy, accounting estimate change and error correction, otherwise, it should be included in the current profits and losses of the tax payment.

The fine and late fee due to the payment of tax shall be included in the profits and losses of the current period.

For a major shareholder or actual controller, the tax paid or assumed by a listed company on behalf of a listed company shall be included in the owner's equity.

Recently, tax inspectors found that when the company inspecting a limited company, the company borrowed money from its shareholders in May 2014 due to tight funds.

According to the agreement, an enterprise borrows one year from the interest rate of the bank at the same time, and will repay the principal and interest at the end of the year.

In May 2015, due to the tight funding of the enterprises, the shareholders and the shareholders were delayed to pay the principal and interest of the loan for half a year.

During the accounting process, the company will pay interest on the quarterly basis to the shareholders' personal current account. However, it fails to withhold personal income tax when it is prepared to pay unpaid interest.

However, the financial personnel think that the withholding of personal income tax should be withheld at the time of paying personal interest, and the interest withheld before payment can be withheld temporarily.

Tax analysis: according to the thirty-fifth provision of the regulations on the implementation of the personal income tax law, withholding agents shall pay taxes in accordance with the provisions of the tax law, pay taxes on time, and make special records for reference.

The payment referred to in the preceding paragraph includes cash payment, remittance payment, pfer payment, and the payment of securities, in kind and in other forms.

At the same time, according to the provisions of the State Administration of Taxation on the issue of Taxation on interest, dividends and bonuses, the interest, dividends and bonus income that the taxpayers belong to shall be allocated to the individual's name through the accounts of the withholding agents, and the owner of the income shall have the right to withdraw at any time. In this case, when the withholding agent assigns the interest, dividends and dividends to his personal name, the income that should be considered shall be deducted from the personal income tax payable by the individual in accordance with the provisions of the tax regulations and the age of 1997.