How Much Is The Standard Of Travel Allowance Without Tax?

Not all subsidies are subject to individual taxation. Travel allowance and meal allowance are one of the explicit subsidies for not collecting taxes. In this article, we talked about how to manage travel allowance and travel expenses.

How much is the standard of travel allowance without tax? How will tax officials identify and deal with it? What should taxpayers do to deal with it?

First of all, the first point is that neither the personal income tax nor the enterprise income tax policy has established the standard of travel allowance, nor has it authorized the General Administration of Taxation, the provincial and provincial tax authorities to formulate such standards.

Secondly, it is clear that the second point is that the state and the Inland Revenue Department do not have the right to set up the standard of travel expenses for business travelers, or require enterprises to implement the standard of travel expenses for civil servants drawn up by relevant government departments. According to the provisions of the company law, the right of independent operation of the company is not affected.

Travel allowance is a real subsidy expense. As long as the tax law does not raise the standard requirement, there is no standard problem. Everything must be based on the actual amount. Of course, if the actual amount is unreasonable, the tax authorities will also have the power to adjust.

Therefore, when the accountant calculates the travel allowance according to the company system, there is no doubt that there will be no problem of paying less taxes. Readers with high tax level can read the contents clearly and read the details later.

When the tax authorities and taxpayers have disputes over the reasonableness of the specific amount, taxpayers should provide their own rationalization basis. If the tax authorities have different cognizance, the tax authorities shall exercise their authorized powers. Of course, the specific procedures for the exercise of authorized powers by tax authorities must meet the requirements of laws and regulations.

Under the standard operating conditions, the payment of travel allowance will inevitably be carried out on the basis of the measured standard, which not only protects the interests of employees, but also maximizes the interests of enterprises. This will generally form the company's own travel standard system.

Therefore, when accounting is paid externally, the company's system should be strictly enforced. The system itself is the evidence of reasonableness of travel expenses.

We can understand the attitude of the tax authorities in this matter: they have a bottom line for the reasonable travel expenses standard. When the standard difference between the two sides is too large, the tax will tend to exercise the power of adjustment.

The principle of reasonableness is to conform to the routine of commercial activities and not to avoid tax. For example, the allowance for a business day is even higher than that of the day's wages, which is obviously unreasonable. Of course, further concrete disputes will depend on how the two sides play.

It is just that we need to understand that the power of taxation is very large on the question of taxation. Even if the views of tax enterprises are not consistent with the standards, the tax authorities have the right to levy taxes according to them. If a taxpayer has any objection to the approval of the tax, he may carry out reconsideration or even litigation according to the regulations.

What you need to pay attention to and learn is to deal with details and risk details.

For example, the company has been paying a travel allowance for employees on a daily basis at a rate of 200 yuan, which has not withheld the personal tax. This standard is also the company's own system standard. The system is formulated by the board of directors of the company, accounting for reimbursement and payment of travel expenses according to the system. Thus, accountants should be reassured, even if there is risk.

When the tax officer checked, he thought that the standard of 200 yuan was too high to conform to the routine of commercial activities. Although the system was approved by the board of directors of the company, it was suspected that such a high subsidy was tax avoidance. In the end, the tax standard is reasonable, which is 50 yuan per day. More than 150 yuan a day, subsidies should be incorporated into wages and salaries. Individual income tax 。

Assuming that after calculation, the tax considers that during the inspection period, the total number of employees withholding tax is 20 thousand yuan, which requires enterprises to immediately deduct and add a late fee and impose a fine of 50% or 10 thousand yuan.

The first thing to understand is that the authorized power of taxation is only the power to levy taxes. The approval of the tax is that the amount of travel allowance is unreasonable when calculating the personal tax, and it can not prove that the travel expenses system and the actual payment are false.

Second, we must understand that when the tax calculation is less than the amount of the personal tax, we must incorporate the relevant subsidy into the monthly wage, calculate the personal income tax that should be supplemented in the month, and collect it as a personal tax. In this case, we assume that the sum of 20 thousand yuan is correct.

Once again, we should understand that 200 yuan per day's travel subsidy is the legal system of the company. Tax subsidy is not a tax policy. Therefore, before the tax authorities formally issue the approved tax conclusion, the personal income tax calculated and withheld by the company is correct and the personal income tax paid by the individual is correct.

Therefore, the tax authorities may ask for a tax refund, but the penalty is wrong. In the whole tax related process, there is only the implementation of the tax authorized power, and there is no fact that the enterprises and employees are breaking the law. No matter whether the employee pays taxes or the company withholds, there is no law breaking. If there is no violation, there is no possibility of a fine.

As for late fees. Before the tax verification was approved, the accountant withheld the personal tax according to the company system and the tax law was correct, so there was no behavior of paying less personal income tax and withholding personal income tax at the beginning. In order to make up the tax now, it is only the result of the tax exercise right now. Therefore, the late payment can only be calculated from the tax time limit after the tax requirement, and if the taxpayer makes up the tax in time, it will not produce the late payment.

Therefore, in the above example, the tax approved tax is the result of exercising the authorized power. But fines and additional late fees are wrong.

The reason is that there is no standard of tax policy to decide the level of travel allowance. Tax can only determine the criteria of the enterprise reasonably, and exercise its authorized power. Do not belittle this seemingly slight difference. In fact, the difference is very large, which is reflected in late fees and fines.

Through the above cases, it can be further seen that tax inspection and treatment seems to have nothing to do with the company. The company only needs to recalculate and deduct a tax in accordance with the requirements of the tax authorities. The tax burden is on the employees' individual. For employees, this is the way the tax bureau deduct everyone's money in a approved way, rather than by the company. Therefore, even if we do not agree with the approved results of the tax, it has nothing to do with the company.

On the one hand, this Tax collection It has nothing to do with the company. On the other hand, the company may continue to maintain a harmonious relationship with the tax and disagree with the tax review. Therefore, we should tell employees about the situation, if employees refuse to accept it, let employees invite themselves to the organization for administrative reconsideration and rights protection.

Some accountants are often worried and entangled when they do not deduct the tax on travel allowance: "no invoice, how much is the company's stipulation?"

In fact, there is no need to worry too much. We should strictly follow the company's system and tax policy, and how to deal with it. If a tax official does not recognize the reasonableness of the travel standard in the company system, it is Tax personnel A power. The company can make a defense and make a final decision by taxation, which only involves tax collection, and does not involve late fees and fines.

If the employee does not recognize the tax recognition, the employee decides to reconsider himself, which has nothing to do with the company.

For many times, we did not understand the tax related matters in the right way, and did not follow the correct way to safeguard rights. It was driven by a lot of misunderstandings.

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