Method Of Cash Distribution Subsidy

The form of cash subsidy is based on the needs of different jobs, and it is estimated that the mobile phone expenses will be paid out of the fixed cash after the work needs to happen.

One of the issues that need to be considered in the issue of cash subsidy is whether it belongs to the category of wages or salaries or the welfare of workers.

The relevant policies and regulations mainly include the following provisions: the State Administration of Taxation's notice on the deduction of wages, salaries and welfare benefits for employees ([2009]3) stipulates that the welfare benefits of employees include the following items, including subsidies and non monetary benefits for workers' health care, life, 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 workers, the heating expenses, the staff's summer cooling, the hardship subsidies, the relief fees, the allowance for the staff canteen, the pportation allowance for the workers, etc.

The notice of the Ministry of Finance on strengthening the financial management of employees' welfare benefits (Finance and enterprise [2009]242) stipulates that the welfare expenses for employees of enterprises refer to the welfare treatment expenses provided by employees for enterprises, including wages, bonuses, allowances, subsidies for the management of total wages, education expenses for employees, social insurance premiums and supplementary endowment insurance premiums (Nian Jin), supplementary medical insurance premiums and housing provident fund.

The pportation, housing and communication treatment provided by the enterprises has been monetized, and housing subsidies, pportation subsidies or vehicle subsidy and communication subsidies that are paid or paid on a monthly basis shall be included in the total wages of employees and no longer be incorporated into the management of staff welfare funds.

The above tax and financial regulations have enumerated the scope of employee benefits.

From the tax regulations, communication subsidies are not listed in the scope, and do not belong to the category of employee benefits. If granted, they should be regarded as wages and salaries. According to financial regulations, the subsidy for communications will be dealt with differently according to monetization reform. The cash subsidy should be included in the total wages of workers, and will no longer be included in the management of employee benefits.

Therefore, the cash subsidy should be included in the total wages and salaries.

In this case, if it can be deducted before the enterprise income tax, it should refer to the relevant provisions of the State Administration of Taxation on the deduction of wages and salaries of employees and welfare of employees ([2009]3).

According to the following principles, the government can grasp the following principles: (1) the enterprises have drawn up a relatively standardized system of wages and salaries for employees; (two) the wage and salary systems established by enterprises are in line with the industry and regional level; (three) the wages and salaries paid by enterprises in a certain period are relatively fixed, and the adjustment of wages and salaries is orderly; (four) the actual wages paid by enterprises,

It has fulfilled the obligation of withholding and paying personal income tax according to law; (five) the arrangement of wages and salaries does not aim at reducing or evading taxes.

If it fails to perform the obligation of withholding and paying personal income tax according to law, it is difficult to be considered as "reasonable wages and salaries".

。

Consideration should also be given to the calculation and payment of personal income tax for employees.

The Circular of the State Administration of Taxation on the policy issues concerning personal income tax ([1999]58) stipulates that personal income tax shall be calculated according to the items of "wages and salaries" after deducting a certain standard of official expenses for personal income earned from the reform of official vehicles and communication systems.

Monthly income is distributed into the "wages and salaries" of the month to collect personal income tax; it is not released monthly, it is decomposed into its month and is merged with the "wages and salaries" of the month to collect personal income tax.