Can You Reimburse The Staff Of The Foreign Unit?

Sometimes, outside units will come to work in our company. For example, the auditors of the parent company, the lawyers in the office, the maintenance staff of the equipment suppliers, the experts of the appraisal committee, the consultants and so on. How should the subsidy and expenses be paid and reimbursed?

Proper tax administration requires a correct distinction between subsidies and costs.

Through the previous explanation and case analysis, we should be able to grasp the difference between subsidy and cost.

We can draw a conclusion: "the company can not pay subsidies to non employees."

This conclusion is actually equivalent to: "the company can not pay wages to non employees".

If the staff members come to our company to do business, they will not be able to pay the subsidy if they can not constitute "employment" relationship.

In contrast to subsidies, the cost is essentially a company's own expenditure. It may simply be that the company pays directly to the service provider, but also through its own staff, through the external units, on behalf of the consumer service and payment of expenses.

Although the service is specifically consumed by the individual, the purpose of its consumption is still for the company's work.

Based on this understanding, we can draw a conclusion that if the related expenses of the employees outside the company are expenses for the company -- which is generally proved by the contract -- the company can directly.

Such costs.

For example, according to the agreement, the law firm sends lawyers to deal with a lawsuit for the company. In addition to paying the service fee to the law firm, it also undertakes the cost of pportation, accommodation and meals for the lawyer in obtaining evidence, which is reimbursed by lawyers on the basis of invoices or directly arranged by the company.

At the same time, pay subsidies to lawyers according to the standard of 100 yuan per day.

How to distinguish between the above fees and subsidies? How does it relate to individual tax? How to calculate? What bills are needed? First look at the service fees paid to the law firm. This is very simple. It is a normal legal service charge and the VAT invoice is provided by the law firm.

The cost of pportation and lodging of the lawyer is borne by the client because of the contract, and such expenses are incurred on the basis of the actual situation of the company's business and the actual needs of the customers, which is more reasonable by the customer and is in line with the commercial practice. Therefore, the travel expenses of the company are reimbursed as a matter of fact.

At this point, the invoice provided by the lawyer may be a company's desk, or it may be its personal desk, which will not affect the cost of the payment.

In fact, it does not affect the deduction of enterprise income tax.

Because the analysis before us has already seen the essence of its cost.

However, if it is a special invoice for value-added tax, it will not be deductible from the company's desk.

This is determined by the characteristics of the VAT invoice.

Sorry, this should be analyzed in detail.

Generally speaking, working meals are actually three meals a day. In this case, it is actually not a working meal, but a necessary expenditure for individuals to continue their life. They belong to the category of reproducing labor and should be borne by individuals.

If this meal is overtime work or meal, it belongs to the company's expenses, which can be included in the management fee. If the meal is served, it can be served.

They are in the middle.

Strictly speaking, when accounting is reimbursed, it is not possible to identify whether a bill can be included or listed on a single food invoice, and other evidence must be obtained to prove the purpose of the expense.

Similarly, if the Tax Inspector checks the cost in the future, if there is no other evidence, only the food and beverage invoices, the inspector will not be able to confirm the actual expenditure of the fee.

According to the provisions of the tax collection and administration law, such expenditures that can not be accurately calculated can be approved by the inspectors based on their professional judgment.

Under such circumstances, the majority of the inspectors in the practice affirm that they are "entertaining Velez as a whole."

Their identification is based on law.

If you have no evidence, he can certainly check it.

However, you should be able to realize now that if there are other evidences to prove that this restaurant is directly charged for overtime and meals, the inspector affirmed that "as long as the food and beverage invoices are handled according to the hospitality fee", it must be wrong, because it ignores the facts and evidence.

If we really want to confirm the entertainment fee, we must overturn the relevant evidence of the company.

The above is the case of traffic, accommodation and catering expenses.

Then analyze the subsidy of 100 yuan per person per day.

This subsidy is absolutely incapable of payment, because lawyers are not employees and do not conform to the definition of company employees, so the company can not pay subsidies to lawyers.

If the money is really paid, how can it be accounted for? It is clear from the point of view of lawyers.

Lawyers provide legal services and earn 100 yuan income. "Service + income" is obviously taxable income of VAT, and service invoices should be provided.

It is most reasonable to understand the cost of consulting services.

That is, either as a service fee for a law firm, that is, it is understood that the firm is paid to a law firm and the law institution can be paid to a lawyer as a subsidy or a salary.

Of course, it can also be understood as an additional service charge (tip) that is directly paid to lawyers.

Act as

Handling, of course, the law firm or lawyer will have the corresponding value-added tax and income tax obligations, and need to provide VAT invoices.

Therefore, this subsidy needs to be paid by the VAT invoice.

If a law firm or a lawyer fails to pay taxes and fails to vote, they constitute an illegal and less paid tax.

If a company pays its own certificate, it constitutes "should be obtained but not legally testified".

Having understood the above relationship between subsidies and expenses, we can further clarify some widespread misunderstandings about taxation.

For example, many accountants and tax personnel will have this understanding: the company can not reimburse the cost for the employees outside the company; it is not the invoice of the company's desk, it can not be reimbursed.

We know that when the VAT invoice is deducted, the company name and tax number must be consistent with the company. This is the requirement of the deduction system and the requirement of the General Administration of taxation.

But in addition, there is no similar requirement on accounting and corporate income tax.

The assertion can not be simply reimbursed from the invoice type or the invoice desk. Such assertion is either an irresponsible simplification or a misunderstanding of tax collection and administration.

Whether it can be paid or not must be understood in terms of its business.

Recognizing the problem of reimbursement, we can even get a new understanding of some old problems, such as:

When the company is preparing, some of the pre upfront expenses are obtained from the parent company's expenses, and the parent company has obtained the invoice of their own expenses. When the subsidiary company completes the nuclear name and completes the registration, how does the parent company bear the invoice of the parent company's desk? How to pay it? This is a difficult problem that many accountants consider. Now you should know the main points, first try to analyze it, then listen to my decomposition.

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