Article 35 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the supplementary old-age insurance premiums and supplementary medical insurance premiums paid by enterprises are allowed to be deducted within the standards and scope stipulated by the competent departments of finance and taxation in the State Council. Supplementary old-age insurance, namely enterprise annuity, is an important part of the reform of China's old-age insurance system, and together with basic old-age insurance and personal commercial old-age insurance, it constitutes the three pillars of old-age security. As a supplement to old-age insurance, enterprise annuity consists of contributions paid by both enterprises and employees. The basic pension is compulsory, which must be implemented by any enterprise and allowed to be deducted before tax. Enterprise annuity is voluntary, and qualified enterprises can establish an annuity system. The Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Enterprise Income Tax Policies Concerning Supplementary Endowment Insurance and Supplementary Medical Insurance (Caishui [2009] No.27) stipulates: "From June 5438+ 10/day, 2008, the supplementary endowment insurance and supplementary medical insurance paid by an enterprise for all its employees in-service or in-service according to relevant state regulations shall not exceed 5% of the total wages of employees respectively.
However, in the document Caishui [2009] No.27, it is not clear whether the total wages of employees are calculated in the current year or in the previous year. Article 8 of the "Trial Measures for Enterprise Annuities" stipulates that the enterprise payment shall not exceed one twelfth of the employee's salary in the previous year, and the total payment of enterprises and employees shall generally not exceed one sixth of the employee's total salary in the previous year. In addition, because the enterprise annuity is voluntary, it does not necessarily involve all employees. Therefore, enterprise income tax can only be deducted according to the total wages of employees that have been included in the scope of enterprise annuity. For example, an enterprise has 200 employees, and the total annual salary of 20 10 is 9.6 million yuan. Then, if an enterprise pays an annuity for all its employees, the amount paid shall not exceed 960× 1÷ 12=80 (ten thousand yuan), the enterprise annuity allowed to be deducted before tax is 960×5%=48 (ten thousand yuan), and the enterprise pays an annuity of 800,000 yuan, so it is 80-48=32. According to the principle of voluntariness, only 150 employees of the enterprise pay the enterprise annuity, and the total salary of 150 employees is 7.2 million yuan, and the payment amount shall not exceed 720×1247;12 = 60 (ten thousand yuan), and the enterprise annuity allowed to be deducted before tax is 720× 5%.
Therefore, the year paid by an enterprise in 20 14 should be calculated as 5% of the salary in 20 13.
The false proposition of the enterprise income tax deduction standard for service fees, you spent the examination fee and obtained the real invoice, which can be deducted according to the relevant principles of enterprise income tax. Your so-called deduction standard has nothing to do with whether the service fee is paid or not, but is a requirement for business entertainment and publicity expenses.
The deduction of enterprise income tax from enterprise annuity income tax is mainly aimed at enterprises and institutions (hereinafter referred to as enterprises) that undertake annuity payment obligations, and personal income tax is mainly aimed at individuals that undertake individual payment obligations. The former involves the pre-tax treatment of enterprise income tax, while the latter involves the personal income tax treatment when paying and withdrawing annuities.
I. Enterprise income tax
According to the relevant provisions of the Enterprise Income Tax Law and its implementing regulations [1], the supplementary endowment insurance actually paid by enterprises for investors or employees belongs to "reasonable expenditure related to income" and is allowed to be deducted when calculating the taxable income of enterprise income tax within the scope and standards stipulated by the State Council and the competent financial and tax authorities.
According to the above-mentioned laws and regulations, on June 2, 2009, State Taxation Administration of The People's Republic of China and the Ministry of Finance jointly issued the Notice on Issues Related to Enterprise Income Tax Policies for Supplementary Endowment Insurance and Supplementary Medical Insurance (Caishui [2009] No.27), which clarified the pre-tax deduction of enterprise income tax for supplementary endowment insurance. There are two main points:
Deduction is allowed within the standard (1).
Caishui [2009] No.27 stipulates that "since June 5438+ 10/day, 2008, the supplementary endowment insurance premium paid by an enterprise for all employees who are employed or employed in this enterprise shall be deducted when calculating the taxable income [2]".
When mastering the above policies, we should pay special attention to the following points:
1. Scope of all employees
A necessary condition for supplementary pension insurance deduction is that the enterprise must be "all on-the-job or on-the-job employees", and if it is "some employees", it cannot be deducted. Among them, the understanding of "all employees" is consistent with the scope of reasonable salary and salary expenditure items recognized by the enterprise income tax law. The State Administration of Taxation has made it clear in the Outline of the Spirit Propaganda of the New Enterprise Income Tax Law (Guo (2008)No. 159) that employees refer to all personnel (including foreigners, Hong Kong, Macao and Taiwan personnel) who work in the payment unit and receive wages or other forms of remuneration for their actual services, including investors, regular employees, contract employees, temporary and quarterly workers, labor dispatchers and those who leave the unit.
The judgment of the above employees can refer to accounting standards. Article 1 of "Guidelines for the Application of Accounting Standards for Enterprises No.9-Employee Compensation" defines the scope of employees, including:
(1). All personnel who enter into labor contracts with the enterprise, including full-time, * * and temporary employees.
(2) Persons who have not signed a labor contract with the enterprise but are officially appointed by the enterprise, such as members of the board of directors and members of the board of supervisors.
(3) Under the planning and control of the enterprise, although the enterprise has not signed a labor contract or been formally employed by it, it provides services similar to those of employees, such as those who have signed labor contracts with relevant intermediaries.
The above-mentioned "employment or employment relationship" generally refers to all continuous service relationships. The main income or a large part of the income of the incumbent or employee who provides services comes from the enterprise where he works, and this part of income basically represents the labor of the service provider.
2. The meaning of total wages
The Notice on Issues Concerning Enterprise Income Tax Policies of Supplementary Endowment Insurance and Supplementary Medical Insurance (Caishui [2009] No.27) stipulates that the supplementary endowment insurance paid by an enterprise for all its employees on-the-job or on-the-job shall be deducted when calculating the taxable income. But in the enterprise income tax law, the expression is "wages and salaries" expenditure. Therefore, when calculating the total wages, it should be determined according to the interpretation of "total wages and salaries" in the Enterprise Income Tax Law.
According to the enterprise income tax law, the wages and salaries paid by enterprises to employees mainly include eight items. That is, (1) basic salary; (2) bonuses; (3) allowance; (4) subsidies; 5] year-end salary increase; [6] overtime pay; (7) Other expenses related to the appointment or employment of employees; Employed seasonal workers, temporary workers, interns, retirees and accepting external labor dispatch. (Note: the above items (1) to (7) are clearly stipulated in the second paragraph of Article 34 of the Regulations on the Implementation of Enterprise Income Tax, and item (8) is the Announcement on Several Tax Treatment Issues of Taxable Income of Enterprise Income Tax (stipulated in article 1 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012).
In the refinement of the above-mentioned salary and salary items, it should be mastered according to the Provisions on the Composition of Total Wages (OrderNo. 1990 1No. of the National Bureau of Statistics) and the Notice of the Ministry of Finance on Strengthening the Financial Management of Employee Welfare Expenses (Caiqi [2009] No.242).
(1) basic salary
The basic wages paid by enterprises to employees generally include two categories, namely hourly wages and piece-rate wages.
① hourly wage
Refers to the labor remuneration paid to individuals according to the hourly wage standard (including regional cost of living allowance) and working hours. Including: (1) wages paid according to the hourly wage standard for the work done; (two) the basic salary and post (post) salary paid by the unit that implements the structural wage system; (three) the trainee salary of new employees (the living expenses of apprentices); (4) Sports allowance for athletes.
② Piece rate
Refers to the labor remuneration paid for the work done according to the piece-rate system. Including: (1) implementing wage systems such as excessive progressive piece rate, direct unlimited piece rate, limited piece rate and over-quota piece rate, and paying individual wages according to the quota and piece rate approved by the labor department or the competent department; (2) Wages paid to individuals according to the all-inclusive method of tasks; (3) Wages paid to individuals in the form of turnover commission or profit commission.
(2) Bonuses
Bonus refers to the excess labor remuneration paid by enterprises to employees and the labor remuneration for increasing income and reducing expenditure. Including:
(1) production award. Including over-production award, quality award, safety award, comprehensive award for assessing various economic indicators, early completion award, overseas dispatch award, year-end award, labor dividend, etc.
The above-mentioned "year-end bonus" is explained by the General Administration in the Notice on Adjusting Individual Income Tax for Obtaining Annual One-time Bonus (Guo Shui Fa [2005] No.9, article 1): "Annual One-time Bonus" (including year-end salary increase, annual salary paid by annual salary system and performance salary paid by actual performance salary method) is based on the comprehensive assessment of enterprise economic benefits and employees' annual performance.
(2) saving prize;
③ Labor Competition Award. Including all kinds of bonuses and in-kind rewards for model workers and advanced individuals;
(4) reward wages for government agencies and institutions;
⑤ Other bonuses
In the Notice of the General Administration on Adjusting the Measures for Individual Income Tax on Individuals Obtaining Annual One-time Bonuses (Article 5 of No.9 [2005] of the State Administration of Taxation), other bonuses are all kinds of bonuses except annual one-time bonuses, such as semi-annual bonuses, quarterly bonuses, overtime bonuses, advanced bonuses and attendance bonuses.
(3) Allowance
Allowance refers to the allowance paid to employees for special or extra labor consumption and other special reasons. Including: allowances to compensate employees for special or extra labor consumption (such as overhead allowance and underground allowance), health care allowance, technical allowance (such as workers' technical school teachers' allowance), annual performance allowance (that is, allowances or subsidies paid to employees according to their length of service) and other allowances (such as direct payment of food allowance, salary allowance for contract employees and book and newspaper fees).
(4) Subsidies
Subsidies refer to all kinds of price subsidies paid to employees to ensure that the wage level of employees is not affected by price increases or changes.
5] Year-end salary increase
[6] overtime pay
Overtime pay refers to overtime pay and overtime pay paid according to regulations.
(7) Other expenses related to the appointment or employment of employees.
Other expenses related to the appointment or employment of employees are also called wages paid under special circumstances. Including (a) according to the provisions of national laws, regulations and policies, due to illness, work injury, maternity leave, family planning leave, funeral leave, personal leave, family leave, regular leave, suspension from school, fulfilling national or social obligations and other reasons, according to the hourly wage standard or a certain proportion of the hourly wage standard; (2) Additional wages and reserved wages.
The sum of wages and salaries actually paid according to the reasonable wage and salary judgment standard does not include the following expenses of the enterprise:
(1) employee welfare fund
(1) Equipment, facilities and personnel expenses incurred by welfare departments of enterprises that have not performed social functions alone, including equipment, facilities and maintenance expenses of staff canteens, staff bathrooms, barber shops, infirmary, nurseries, sanatoriums and other collective welfare departments, as well as wages, social insurance premiums, housing accumulation funds and labor expenses of welfare department staff.
(2) Medical expenses in the business field, medical expenses of employees in enterprises that have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, subsidies for employees' difficulties, relief funds, canteen subsidies for employees, and transportation subsidies for employees.
(3) Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pension expenses, settling-in expenses (Statistics Bureau 1 ordered employees to pay certain travel expenses and settling-in expenses when transferring their jobs), family leave travel expenses, etc.
(2) Staff education funds, (3) trade union funds, (4) social insurance fees such as old-age insurance, (5) medical insurance, (6) unemployment insurance, (7) industrial injury insurance, (8) maternity insurance, and (9) housing accumulation fund (according to the requirements of the national housing system reform, employees bear certain housing accumulation fund).
Labor protection fee does not belong to; According to the requirements of the national family planning policy, pay the one-child subsidy; ; Expenditure paid to retirees according to retirement policy, etc. Although these expenses are paid to employees, they are not necessarily related to their labor. The implementation regulations specifically stipulate that it does not fall within the scope of wages and salaries.
The order of the National Bureau of Statistics 1990 1 stipulates that the following items are not included in the total wages:
(1) Invention award, natural science award, scientific and technological progress award, rationalization proposal and technical improvement award paid in accordance with the relevant regulations issued by the State Council, as well as bonuses paid to athletes and coaches;
(2) Expenses related to labor insurance and employee welfare;
(three) expenses related to the treatment of retired, retired and resigned personnel;
(4) Labor protection expenditure;
(five) remuneration, lecture fees and other professional remuneration;
(six) food subsidies, meals, transit travel expenses and resettlement fees;
(seven) tools and livestock compensation fees paid by employees who bring their own tools and livestock to work in enterprises;
(eight) the risk compensation income of the lessee who implements the leasing business unit;
(9) Dividends (including share dividends) and interest paid to employees who buy stocks and bonds of this enterprise;
(ten) the medical subsidy and living allowance paid by the enterprise when the employee of the labor contract system terminates the labor contract;
(eleven) the handling fee or management fee paid to the employing unit in addition to the salary of hiring temporary workers;
(12) Processing fees paid to domestic workers and contracting fees paid to contractors according to processing orders;
(thirteen) subsidies paid to students who participate in enterprise labor;
(fourteen) the one-child family planning subsidy.
In addition, it is necessary to judge the nature of the unit, whether it is an enterprise or a cause. Generally speaking, the proportion of enterprise annuity expenses in enterprises and institutions does not exceed112 (about 8.33%) of the total wages of employees in the previous year, and the proportion of occupational annuity expenses in institutions does not exceed 8% of the base salary in the previous year, and the maximum amount included in the current period generally does not exceed 3 times of the average quota of employees in the unit; It is also necessary to inspect the unit annuity plan in detail and find the payment standard for supplementary endowment insurance.
3. Pre-tax deduction policy convergence
From June 65438+1 October1in 2008, it will be controlled by 5%, and it will still be handled according to the old regulations before 2008. That is, according to the provisions of Item (2) of Article 1 of the Notice of the Ministry of Finance on Issues Concerning the Connection between the Old and New Financial Systems of Enterprises (Caiqi [2008] No.34), "the part of the total contribution of enterprises that supplements the old-age insurance within 4% of the total wages shall be charged from the cost (expense)".
(two) the standard shall not be deducted.
State Taxation Administration of The People's Republic of China, the Ministry of Finance, made it clear in the Notice on Issues Concerning Enterprise Income Tax Policies for Supplementary Endowment Insurance and Supplementary Medical Insurance (Caishui No.200927) that the part of the total contribution of enterprises that exceeds "5% of the total wages of employees" shall not be deducted before enterprise income tax. The Notice of the Ministry of Finance on Issues Related to the Connection between the Old and New Financial Systems of Enterprises (Caiqi [2008] No.34) clearly states that the part exceeding the prescribed proportion shall not be borne by the enterprise, but shall be deducted from the employees' personal wages by the enterprise. If you contact the provisions of the Notice on Issues Related to Individual Income Tax on Enterprise Annuities and Occupational Annuities (Caishui [2065 438+03] 103), enterprises should pay attention to the following points:
1. The portion exceeding the specified proportion shall not be deducted, otherwise it will face the risk of tax adjustment;
2. Some enterprises that exceed the prescribed proportion, even if they are not deducted before enterprise income tax, are not borne by enterprises, but by individuals. If the enterprise bears the burden, it should also fulfill the obligation of withholding and paying personal income tax.
3. The personal burden exceeding the prescribed proportion shall not be deducted before personal income tax when the enterprise declares full withholding.
See "Personal Income Tax Treatment of Annuity Payment Link" for details of the provisions in Article 3 above.
Enterprise income tax, cost deduction scope and standard welfare expenses are deducted by 14% of the total wages, and the excess is not deducted.
Trade union funds shall be deducted by 2% of the total wages, and the excess shall not be deducted.
Education funds are deducted by 2.5% of the total wages, and the excess is deducted in future years.
The business reception fee shall be deducted by 60% of the actual amount, and shall not exceed 5/1000 of the income.
The advertising fee shall not exceed 15% of income.
Deduction standard for wages and salaries of enterprise income tax in 2008 There was no taxable salary in 2008, which was actually charged.
What is enterprise annuity and how to calculate pre-tax deduction when calculating enterprise income tax? Enterprise annuity refers to the supplementary old-age insurance system voluntarily established by enterprises and their employees on the basis of participating in basic old-age insurance according to law. It is an integral part of the multi-level endowment insurance system, which is guided by the macro of the state and implemented by the internal decision of enterprises. Enterprise payment shall not exceed 1/12 of the total wages of employees in the previous year. The total contributions of enterprises and employees generally do not exceed one-sixth of the total wages of employees in the previous year.
Corporate income tax "Ministry of Finance? Notice of State Taxation Administration of The People's Republic of China on the Treatment of Enterprise Income Tax for Special Financial Funds (Cai Shui [2011] No.70)
According to the relevant provisions of the Enterprise Income Tax Law of People's Republic of China (PRC) and the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (the State Council Order No.5 1 2, hereinafter referred to as the Implementation Regulations), with the approval of the State Council, we hereby notify you of the enterprise income tax treatment for enterprises to obtain special financial funds as follows:1.
(a) the enterprise can provide funds allocated for special purposes;
(2) The financial department or other * * * departments have special fund management measures or specific management requirements for funds;
(3) An enterprise shall separately account for funds and expenditures incurred with funds.
Hello,
Total income =1500+100+15+10+20+8+12 =16.65 million yuan,
Allowable deduction amount = 5.75+1.52+850+6+3+78.73 = 9.45 million yuan.
Description:
Value-added tax is an extra-price tax and does not affect the formation of profits. If it cannot be deducted, the accidental loss of 60,000 yuan is allowed to be deducted, the bad debt loss is allowed to be deducted, the tax late fee is not allowed to be deducted, the sponsorship fee is not allowed to be deducted, and the dividends paid to shareholders are not allowed to be deducted before tax.
therefore
Taxable income =1665-20-945 = 7 million yuan.
Income tax payable = 700× 25% = 654.38+7500 yuan.
According to the regulations, profits should be declared according to this annual report, and then income tax should be paid in advance. If it is overpaid at the time of final settlement, you can apply for tax refund, but the procedure is troublesome. Ask the administrator to tell you the specific information, and he can give you anything he wants.
2. You can also fill in the zero now, don't pay it in advance, and pay it back when you settle the account, no problem.