Key Points Of Daily Tax Administration For Enterprise Payroll And Payroll Expenses

Pay attention to actual payment.

Before the Announcement No. 34 of the General Administration in 2015, the handling of wages and salaries in the tax law must be deducted from the actual payment of the year. Of course, the enterprises with lower wages and the year-end awards according to the performance appraisal will not be able to do the listed companies' equity incentive plans. Therefore, some local tax authorities have promulgated local policies, some of them are paid before the settlement is made, some are issued within one month of the next year, and some are adjusted for the next year.

This has virtually increased the cost of taxation. Such a practice has no practical significance. Although the legal principle is correct, the legal principle should be followed, but it can not achieve the cleanliness level. Therefore, the Announcement No. 34 will dominate the whole country, and the unification can be paid before the settlement is made.

There are five principles for the reasonableness of wages and salaries in Document No. 3 of national tax letter [2009], but these five principles are somewhat too general.

How can the tax authorities decide whether it is reasonable or not?

1. the personal income tax shall be withheld in full in the pre tax deduction of wages and salaries.

Since the three phase of golden tax is shared by the local tax information, we can see whether the personal income tax declaration is in line with the wage expenditure in the same period through comparison with the personal income tax returns.

2. calculate the number of employees.

The enterprise basic information form (A000000) has an information "104 employees". The tax authorities first talked about the relevant provisions of the national tax Letter No. [2009]3, and calculated and analyzed whether the standard of wages and salaries before enterprises deducted from tax deduction is high.

3. income measurement

The tax authorities calculate and analyze whether the scale of the enterprise's income matches the wage level by comparing the income of the income statement and so on.

4. calculate by cost.

The tax authorities calculate and analyze the proportion of the cost of wages and salaries in enterprises by comparing and calculating the sales cost and the period cost of the cost list.

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

This is also stipulated in the Announcement No. 34 of the General Administration of 2015, which is included in the salary and salary system of the employees and the welfare allowance issued by the fixed wages and salaries. It is in line with the first provision of the State Administration of Taxation on the deduction of wages and salaries of employees and the welfare of workers and staff members (3 of the national tax letter [2009]), which can be used as the wages and salaries expenses of enterprises, and is deducted according to the regulations before tax.

For example, enterprises should be included in the wage and salary system of employees, and telephone subsidies and pportation subsidies that are fixed together with wages can be used as payroll salaries.

Many enterprises will sign agreements with labor dispatching companies. Before the announcement of the 34 announcement in 2015, although there was a Notice No. 15 in 2012, the fight between the article and the 3 letter of the national tax letter (2009) resulted in the uneven calculation of the welfare base base in some areas. The caliber of Beijing's tax is to distinguish between direct payment and indirect payment, and direct payment as wages and salaries, indirect payment as the deduction of labor costs.

Now the Announcement No. 34 adopts the viewpoint of Beijing national tax, which has unified the caliber. The expenses directly paid to the labor dispatch company according to the agreement (contract) should be paid as labor expenses, and the direct expenses paid to the employees 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.

The expenses for wages and welfare of retirees who are not directly related to the income of the enterprise shall not be deducted before the enterprise income tax.

This is the Circular of the State Administration of Taxation on strengthening the work of improving the general tax risks of some general administration of designated enterprises. (general tax Letter No. 2014] No. 652).

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