Fiscal And Tax Treatment For Pportation Subsidy And Pportation Expense Reimbursement

Policy basis: according to the second provision of the Ministry of Finance on the financial management of employees' welfare benefits (Financial Enterprises No. 2009] 242), the housing, housing, and communications treatment provided by the enterprises has been implemented monetized, and housing subsidies, pportation subsidies or vehicle subsidy and communication subsidies paid or paid on a monthly basis shall be included in the total wages of employees and no longer be incorporated into the management of staff welfare funds.

Practical handling: from this, we can see that according to the current accounting system, the tax subsidy for your company's monthly payment to the employees shall be included in the wages of the employees, that is, the "payable employees' wages", and the pportation expenses charged for the reimbursement of the tickets shall be included in the "PAYABLE payroll employee benefits" accounting.

Policy basis: according to the regulations of the State Administration of Taxation on the deduction of wages and salaries of employees and welfare of workers and staff members (No. 2009), the welfare benefits of enterprises include subsidies and non monetary benefits for workers' health care, living, housing, pportation and so on, including the expenses paid by the enterprise to the workers for medical expenses in the field, the medical expenses of the workers in the medical co ordinates, the medical subsidies for the employees, the subsidies for heating expenses, the cooling off of the workers, the allowance for the hardship of the workers, the relief of the workers, the allowance for the staff canteen, the allowance for the pportation of the workers, and so on for the workers and staff members in.

It can be seen that enterprises pay the pportation expenses of staff and workers, which belong to the category of "employee benefits" in the enterprise income tax.

According to the State Administration of Taxation on Enterprises

In accordance with the regulations of the State Administration of Taxation Announcement No. thirty-fourth of 2015, the notice of "pre tax deduction for employees' welfare expenses and other expenses" shall be collected and paid off from the enterprise income tax in the year 2014 and the following year. The "bonus" which is included in the salary and salary system of the enterprise employees and fixed wages and salaries shall be in line with the first provision of the State Administration of Taxation on the deduction of wages and salaries of employees and welfare of employees (No. 3 of the national tax letter [2009]), which can be used as the wages and salaries expenses of enterprises, and shall be deducted according to the regulations before tax.

The welfare allowance that can not meet the above conditions at the same time shall 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 provisions.

Substantive treatment:

1. pport subsidies (not invoices) which are paid together with wages and salaries can be used as salaries and salaries expenses.

2. the subsidy for pportation expenses for reimbursement of tickets shall be incorporated into the welfare cost of employees, and the amount of pre tax deduction should be calculated according to the regulations.

3. the reimbursement of a ticket for reimbursement shall be made in accordance with the relevant provisions, and the cost and expenses shall be deducted according to relevant regulations, such as travel expenses in travel expenses.

Three, personal income tax

Policy basis: according to the Circular of the State Administration of Taxation on the issue of collecting personal income tax on personal income tax due to the reform of official business vehicle system (National Tax Letter No. 2006] No. 245, the income paid to workers and staff members in the form of cash, reimbursement and other forms due to the reform of the official vehicle system shall be regarded as personal income from subsidies for official vehicles. According to the "personal income tax" item, the specific tax collection method shall be implemented according to the relevant provisions of the Circular of the State Administration of Taxation on the issue of personal income tax policy (No. 58 of the national income tax [1999] 58).

The Circular of the State Administration of Taxation on the relevant policy issues of personal income tax (No. 1999 of national tax [58]] second provides that personal income tax shall be paid according to the items of wages and salaries after the official business vehicle and communication subsidy income obtained from the reform of official vehicles and the communication system.

The monthly income is distributed into the monthly wages, and the personal income tax is calculated on the basis of salaries. The monthly income is not distributed to the respective month, and the personal income tax is collected after the wages and salaries are collected.

The deduction standard of official expenses is determined by the Provincial Local Taxation Bureau.

Substantive treatment:

1. after deducting a certain standard of public service expenses (provincial Provincial Local Tax Bureau standards), the personal income tax is calculated according to the items of wages and salaries.

The monthly income is distributed into the monthly wages, and the personal income tax is calculated on the basis of salaries. The monthly income is not distributed to the respective month, and the personal income tax is collected after the wages and salaries are collected.

Special reminder: deducting certain standard of official expenses, and then levying a personal tax.

2. people do not need to pay personal income tax on the basis of invoices to reimburse the actual traffic costs.

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