Summary Of Fiscal And Tax Practice In Pportation Subsidy And Reimbursement

Policy basis: according to the second provision of the Ministry of finance's notice on strengthening financial management of employees' welfare benefits (financial enterprises [2009] 242), the pportation, housing, and housing provided by enterprises for employees,

The housing subsidy, pportation subsidy or vehicle reform subsidy and communication subsidy that have been issued or paid on a monthly basis shall be included in the total wages of staff and workers, and will no longer be included in the management of staff welfare expenses.

It can be seen that, according to the current accounting system, the pportation subsidy paid by your company to employees on a monthly basis shall be counted as the wages of the employees, that is, the "payable employees' wages" shall be included in the accounts payable, and the pportation expenses charged for the reimbursement of the tickets shall be included in the accounts payable for the employees' remuneration employee benefits.

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.

Thus, enterprise payment

It belongs to the category of "employee welfare" in the enterprise income tax.

According to the provisions of the State Administration of Taxation on the pre tax deduction of enterprises' salaries, salaries and staff welfare expenses, etc. (the Announcement No. thirty-fourth of the State Administration of Taxation, 2015), the enterprise income tax has been collected and paid off since the year 2014 and the following year. The "welfare allowance" included in the wage and salary system of the enterprise employees and fixed wages and salaries is in line with the first provision of the State Administration of Taxation on the deduction of wages and salaries of employees and welfare of workers and staff members (No. 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.

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.

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.

Policy basis: according to the state

As for the notice of personal income tax levying for subsidized personal income tax due to the reform of the public service vehicle system, the income paid to the workers and staff members in the form of cash, reimbursement and other forms due to the reform of the official business vehicle system shall be regarded as the personal income allowance 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] No. 58), and the relevant provisions of the "2006 questions concerning the taxation of personal business and the income of communication subsidy income" by the State Administration of Taxation ().

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.

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: it is to deduct a certain standard of official expenses, and then levy 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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