Very Practical: Summing Up Labor Related Tax Related Questions And Answers

Tax treatment: full income tax before tax deduction; no personal income tax is required; deductible input tax is deductible.

(1) what are the ranges of labor protection fees?

Answer: according to the "labor protection equipment standard (Trial Implementation)" and "notice on the regulation of social insurance payment base" and other documents, the scope of labor protection expenses includes: work clothes, gloves, washing powder and other labor protection supplies, antidotes and other safety protection products, cool drinks and other sunstroke cooling products, and according to the provisions of the Ministry of labor and other departments, the labor protection expenses of health food that are exposed to toxic substances, silica dust operations, radiation operations and diving, caisson operations, high temperature operations and other 5 categories of work are to be met.

Expenditures above the enterprise are included in labor protection fees, and can be deducted before tax.

But it should be noted that clothing for labor protection is limited to working clothes rather than all garments.

The regulations with reference meaning: according to the twenty-second provision of the Jiangsu Provincial Local Taxation Bureau on the issuance of the notice on the management of pre tax deduction documents of enterprise income tax ([2011]13), labor protection expenditure should meet the following requirements: the objects provided or equipped are the employees who are employed or employed by the enterprises (Note: including the acceptance of external labor dispatch); the supplies are of the nature of labor protection, which occur due to the need of work; quantity can meet the needs of work; they can happen in physical form.

(two) what is the deduction standard and basis for labor protection fee?

Answer: article forty-eighth of the regulations on the implementation of the enterprise income tax law stipulates that a reasonable labor protection expenditure is allowed to be deducted.

That is to say, real deduction.

Answer: "the notice of the State Administration of Taxation on certain issues concerning enterprise income tax" (No. thirty-fourth of the State Administration of Taxation announcement 2011) stipulates that: according to the nature and characteristics of their work, enterprises shall uniformly produce and require employees to dress uniformly when they work. According to the provisions of article twenty-seventh of the regulations on the implementation of the enterprise income tax law, they can be given pre tax deduction as a reasonable expenditure for enterprises.

(four) should the expenditure of heatstroke prevention be included in "labor protection expenditure" or "employee welfare expenditure"?

Answer: "the expenditure on the prevention of heat and cooling for employees" should be treated in accordance with the essence of their business. The actual sundry products (including cool drinks) that are reasonably used to protect the safety of the workers at high temperature should be taken into account in the actual business. The drugs belong to the category of "labor protection expenditure". They should be deducted before the enterprises' taxes. The subsidies and non monetary benefits issued by enterprises in the name of "summer heat and cooling down" should be in accordance with the document of the State Administration of Taxation on the deduction of wages and salaries of employees and welfare of workers and staff members ([2009]3).

(five) should the high temperature allowance paid to high temperature workers belong to "wages and salaries" or "employee benefits"?

Answer: according to the seventeenth provision of the "management measures for heatstroke prevention and cooling measures", employers should arrange for workers to engage in outdoor outdoor operations at high temperatures above 35 degrees Celsius, and can not take effective measures to reduce the temperature of workplace to below 33 degrees.

(six) whether the "heatstroke prevention and cooling fee" occurred in enterprises involves personal income tax?

Answer: 1, the actual summer temperature lowering products (including drinks) and drugs that are actually used by enterprises to protect the safety of workers at high temperature belong to the "labor protection expenditure".

The scope of personal income tax stipulated is not subject to personal income tax.

2. The non monetary subsidies issued to employees in the name of "heatstroke prevention and cooling down" shall be paid in accordance with the Circular of the State Administration of Taxation on the determination of the scope of life subsidy fees ([1998]155).

In accordance with the eighth provision of the "personal income tax law", the payment enterprise shall be withheld and paid.

3. According to the seventeenth provision of the "management measures for heatstroke prevention and cooling measures", the enterprises provide high temperature allowances to workers. According to the provisions of the second regulations on the collection of personal income tax (financial and tax [1994]89 number), the income tax is calculated on the basis of the "wages and salaries" of the month, and it is withheld by the payment enterprises in accordance with the eighth provision of the personal income tax law.

(seven) is it allowed to deduct the input tax of the "heatstroke prevention" products purchased by enterprises?

Answer: it should be differentiated according to the essence of the business.

1, the summer heating products and drugs purchased by enterprises to protect the safety of high-temperature workers are not allowed in the tenth provision of the Provisional Regulations on value added tax. The input tax is allowed to deduct.

2, the other items purchased by the enterprise in the name of "heatstroke prevention and cooling down" belong to the scope of "employee collective welfare". According to the tenth paragraph 1 of the Provisional Regulations on value added tax, the input tax shall not be deducted from the output tax.

(eight) can the accident insurance for employees be deducted before tax?

Answer: according to the first section (eight) of the letter of the tax administration of the State Administration of Taxation on the tax self-examination policy of 2009 (enterprise letter [2009]33), if the insurance for industrial injury insurance for workers engaged in high-risk workers and the aviation accident insurance for employees on business trips can be included in the pre tax deduction scope.

According to the above provisions, enterprises are responsible for personal casualty insurance or personal accident injury insurance for high-risk workers engaged in high altitude, high pressure, flammable, explosive, toxic, radioactive, high-speed pportation, field, mine and other dangerous operations.

However, the accidental injury insurance, accident medical insurance and accident outpatient insurance for other workers can not be deducted before tax.

Answer: the health allowance should be treated according to the spirit of the [2006]60 document of the labor and social insurance center. It should be handled differently according to the nature. 1. According to the seven units stipulated by the Ministry of labour in July 19, 1963, the treatment of five kinds of work which is exposed to toxic substances, silica dust operations, radiation operations and diving, caisson operations, high temperature industries, etc. shall be included in the labor protection expenses, and shall be included in the labor protection fees.

2, health and epidemic prevention allowances, medical and health allowances, health care allowances, toxic and harmful health allowances issued by agricultural institutions, and other workers' special health allowances in other industries are included in the total amount of wages.

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