How To Avoid The 3 Risk Of Tax Related Benefits?

In the settlement of enterprise income tax, it is very important to deal with the tax related issues of employee benefits subsidies accurately.

There are three kinds of risks or problems in the tax treatment of welfare and subsidy for large enterprises.

First, the "reimbursement" method for employees' welfare and subsidies may have the risk of missing personal income tax.

The benefits, subsidies and so on for employees are mostly the taxable income category of personal income tax, which should be included in the items of wages and salaries.

However, in the actual operation, some enterprises, in order to get more benefits from employees, should deal with items such as pportation subsidies, communication subsidies and housing subsidies which were originally issued through wages, welfare and other subjects through a "reimbursement" approach, thereby avoiding personal income tax.

Second, in accordance with the prescribed standards, the cost of the levy is not covered.

In actual operation, the expenses that some enterprises have to use in accordance with the prescribed standards, such as

The allowance for meals is usually calculated according to the number of days of natural travel (calendar). According to the prescribed standard, it is used and paid by the front office.

According to the notice issued by the State Administration of Taxation on certain issues concerning enterprise income tax (No. thirty-fourth of the State Administration of Taxation Announcement No. 2011), the relevant costs and expenses incurred by enterprises in the current year can not be obtained in time due to various reasons. The enterprise can calculate the amount of the Quarterly income tax on the basis of the book amount. However, when the settlement is paid, the effective certificate of the cost and cost should be supplemented.

This leads to the risk of income tax settlement and tax adjustment.

Third, welfare and subsidies do not discriminate between individual consumption and corporate consumption, which is likely to cause confusion in the forefront of taxation.

Because the enterprise does not define and distinguish the consumption attributes of welfare and subsidy, it leads to blind spots and tax risks.

For example, an enterprise provides a subsidy of 300 yuan per person per month according to the standard, which is used to compensate employees' office expenses (such as contacting customers) and subsidized employees' life communication expenses.

Some of the monthly communications subsidies issued by the standard will be used for office operation or contact with customers. Employees can not be discretionary after obtaining them. Priority should be given to ensuring office expenditure, which is essentially an expenditure related to enterprise consumption or production and operation. If no distinction is made, all personal income will result in artificially expanded tax base for personal income tax.

At the same time, the normal enterprise consumption expenditure has not been legally and effectively credential, leading to the risk of tax front row.

In order to prevent and control the tax risk of welfare and subsidy effectively, the author suggests that measures should be taken according to the existing policies and regulations.

First, do not take.

And other modes to avoid the payment of personal income tax.

On the one hand, the enterprise accounting standards and relevant regulations are clear, and the "reimbursement" mode should be aimed at the expenses related to the production and operation of the enterprise, and the fact that the employee advances funds in the early stage and obtains the invoice after the company's name is raised, which is actually reimbursed within the prescribed limit.

The enterprise shall not grant the welfare allowance paid to the employee for his post and employment, disguised as a business expense reimbursement.

At the same time, it is further clarified in the personal income tax law and relevant regulations that the welfare allowance paid by the enterprise to its employees for their employment and employment shall be taxed in accordance with the principle of substance over form and whether it is paid in cash or in kind or in the form of reimbursement.

Second, standardize the management of the expenses incurred by the trunk and obtain the legal tax.

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In accordance with the prescribed standards, enterprises shall pay the benefits and subsidies that they have to pay. Some of them are mainly travel expenses or meal allowance.

Such expenses are generally not large and the invoices are rather cumbersome. If the announcement of the State Administration of Taxation on certain issues of enterprise income tax is implemented stiffly, the provisions of the State Administration of Taxation Announcement No. thirty-fourth of 2011 will bring great difficulties to the accounting and tax treatment of enterprises, resulting in the fact that the reasonable expenditures related to obtaining income can not be fully paid.

It is suggested that reference to the administrative measures for travel expenses of the central and state organs (Financial Bank No. 2013] 531), the subsidy fee for the use of the trunk shall be calculated directly according to the number of days (calendar days) and according to the prescribed standards, and the original documents, such as the standard documents and application, approval and other original documents, can be used as the legal vouchers of the tax front row.

Third, correctly distinguish individual consumption, collective welfare and enterprise consumption, and ensure that tax treatment is standardized and clear.

The enterprise shall formulate the contents, standards and norms of personal consumption, collective welfare and enterprise consumption expenditure.

Among them, the benefits and subsidies of personal consumption, such as the allowance for living and pportation, should be accounted for through accounting or tax treatment through wages or staff welfare expenses, and not be reimbursed for the company's name invoice by the form of reimbursement.

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