Nine Details That Should Be Paid Attention To In Pre Tax Deduction Of Wages And Expenditures

Wage expenditure is an important cost that every enterprise must take. It is a major item of pre tax deduction of enterprise income tax. Wage expenditure is also the calculation base of pre tax deduction items such as staff welfare, labor union funds, staff education funds, supplementary pension, supplementary medical insurance, etc., and the correctness of wage expenditure directly affects the accuracy of taxable income and the amount of income tax payable.

Related policies -- Announcement No. thirty-fourth of the State Administration of Taxation issued by the State Administration of Taxation on the pre tax deduction of expenses such as wages and salaries of employees and welfare of workers and staff members of the State Administration of Taxation on 2015

First, the premise of deduction of wage expenses is "actual payment".

The thirty-fourth provision of the enterprise income tax law stipulates that the reasonable wages and salaries expenses that the enterprise produces will be deducted.

It can be seen that the premise of deducting wage expenses before tax is the actual payment.

That is to say, the payroll expenses deducted before the enterprise must be the part of the wage expenses that the enterprise has actually paid to the employees, and the wages paid to the employees but not actually paid to the employees can not be deducted before the tax year. Only after the actual occurrence occurs, will the tax be deducted before tax.

When determining the actual wage expenses, it should be audited and deducted according to the amount of debtor incurred in the "pay payable to employees", and it should be noted that the real signature of the payroll must be paid in the payroll form.

The thirty-fourth regulation of the implementation of the enterprise income tax law is that wages and salaries refer to the remuneration paid to all employees who are employed or employed by the enterprise in every tax year, including basic wages, bonuses, allowances, allowances, year-end pay increases, overtime wages, and other expenditures related to their employees' Employment or employment.

The notice of the State Administration of Taxation on the deduction of wages and salaries and the welfare of workers and staff members ([2009]3) also stipulates that the sum of wages and salaries actually paid by enterprises does not include the welfare benefits of employees, education expenses for employees, trade union funds, old-age insurance premiums, medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums, and other social insurance premiums and housing provident funds.

Three, the deduction standard of wage expenses is "rationality".

The enterprise income tax law stipulates that only a reasonable salary can be deducted before tax.

The state tax letter [2009]3 stipulates that "reasonable wage and salary" refers to the actual salary paid to the employees according to the wage and salary system formulated by the shareholders' meeting, the board of directors, the remuneration committee or the relevant management organizations.

When the tax authorities confirm the rationality of wages and salaries, they can grasp the following principles: (1) the enterprises have drawn up a relatively standardized system of wages and salaries 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 law.

(five) the arrangement for wages and salaries does not aim at reducing or evading taxes.

When confirming a reasonable wage expenditure, we should distinguish between wages and dividends and dividends paid to investors. We must also pay attention to illegal expenditures and expenditures not related to income.

In addition, the state tax Letter No. [2009]3 also stipulates that the wages and salaries of a state owned enterprise shall not exceed the limit given by the relevant government departments, and the excess part shall not be included in the total amount of wages and salaries of the enterprise, nor shall it be deducted when calculating the taxable income of the enterprise.

Four. Eligible welfare allowance can be used as a pre tax deduction for wages and salaries.

The notice of the State Administration of Taxation on the pre tax deduction of wages and salaries of employees and welfare expenses of staff and workers is stipulated in the Announcement No. thirty-fourth of the State Administration of Taxation on 2015. It is included in the salary and salary system of employees and the welfare allowance issued by fixed salaries and salaries. It is in conformity with the first provision of the State Administration of Taxation on the deduction of wages and salaries of employees and the deduction of employees' welfare expenses (No. 3 of the state tax letter [2009]), which can be used as the wages and salaries expenses of enterprises, and is deducted according to the regulations before tax.

The welfare allowance that fails to meet the above requirements should be stipulated in article third of the state tax letter [2009] 3.

Calculate the pre tax deduction according to the regulations.

Five. Before the end of the annual settlement of the enterprise, the pre tax deduction of annual wages and salaries can be paid.

The State Administration of Taxation Notice No. thirty-fourth of 2015 stipulates that the annual payroll paid to the employees before the end of the annual settlement shall be deducted before the annual enterprise income tax is paid.

Six, the wages of the disabled can be "deducted".

The thirtieth section and second paragraph of the enterprise income tax law stipulate that the wages paid by enterprises for the placement of disabled persons and other employment personnel encouraged by the state can be deducted when calculating the taxable income.

The ninety-fifth regulation of the implementation of the enterprise income tax law stipulates that the enterprises who place the disabled on the basis of their actual wages deducted from the wages paid to disabled workers shall be deducted from 100% of the wages paid to the disabled workers.

The scope of disabled persons shall be governed by the relevant provisions of the law of the People's Republic of China on the protection of persons with disabilities.

The second provision of the law of the People's Republic of China on the protection of persons with disabilities stipulates that persons with disabilities refer to those who lose or are abnormal in a certain organization or function on their psychological, physiological or human structure, or lose part of their ability to engage in certain activities in a normal way.

People with disabilities include people with visual impairment, hearing impairment, speech disability, physical disability, intellectual disability, mental disability, multiple disabilities and other disabilities.

The enterprise shall enjoy 100% of the wages of the disabled workers and the following four conditions should be deducted: (1) a labor contract or service agreement has been signed for each disabled person in accordance with the law in accordance with the law, and each disabled person has actually been employed in the enterprise. (2) every disabled person has paid the social insurance of the basic pension insurance, basic medical insurance, unemployment insurance and work-related injury insurance according to the state policies; and (3) regularly paid salaries to the disabled people in the districts and counties by the bank and other financial institutions, which are not lower than those approved by the provincial people's government, and (4) have the basic facilities for resettlement of disabled persons. Third provisions on the issue of the preferential policies for enterprise income tax on the employment of disabled persons ([2009]70)

The notice of the State Administration of Taxation on certain tax handling issues concerning the taxable income of enterprise income tax (the State Administration of Taxation Announcement No. fifteenth of 2012) stipulates that the actual expenses arising from the employment of seasonal workers, temporary workers, interns, retired retirees, and the employment of external labor dispatch shall be divided into wages and salaries expenses and employee welfare expenses, and the enterprise income tax shall be deducted in accordance with the provisions of the enterprise income tax law.

Where the salaries and salaries are paid, it is allowed to be included in the base of the total wages and salaries of the enterprises as the basis for calculating the deduction of other related expenses.

It can be seen that the object of enterprise's wage expenditure includes both fixed workers and contract workers, including seasonal workers, temporary workers, interns, retired retirees, and external labor dispatch workers.

It is worth noting that according to the Announcement No. thirty-fourth of the State Administration of Taxation on 2015, the expenses incurred by enterprises in accepting the dispatch of external labor services need to be divided into two categories: pre tax deduction: first, the expenses directly paid to the labor dispatch companies according to the agreement (contract) should be paid as labor expenses; the two is the direct payment to the employees' personal expenses, which should be paid as wages and salaries and employee welfare expenses.

The cost of wages and salaries shall be included in the base of the total wages and salaries of the enterprise as the basis for calculating the deduction of other related expenses.

Eight, work efficiency linked enterprises "wage reserve fund" can be deducted in real estate year.

The Circular of the State Administration of Taxation on the connection of certain tax matters of enterprise income tax ([2009]98) stipulates that the enterprises that originally implemented the linkage method of work efficiency had been extracted according to the regulations before January 1, 2008. However, the balance of the reserve fund that has not been deducted before tax due to the actual payment is actually deducted from the actual distribution of the annual enterprise income tax in 2008 and the following year.

Nine, the income and salary of retirees who are not directly related to income can be deducted before tax.

The Circular of the State Administration of Taxation on strengthening the rectification work of the general tax risks of some general administration of designated enterprises (general tax letter [2014]652) stipulates that the salaries and welfare expenses of retirees who are not directly related to the income earned by enterprises shall not be deducted before the enterprise's tax.

The notice also stipulates that the basic old-age insurance, medical insurance, unemployment insurance, work-related injury insurance, maternity insurance, basic social insurance and housing provident fund paid by the enterprise beyond the scope and standard for workers shall not be deducted before income tax.

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