How to deal with the annual meeting fee tax?

The first aspect is to analyze what expenses may occur in the general annual meeting;

The second aspect is the tax analysis and suggestions on the tax treatment of annual meeting expenses from three main taxes: value-added tax, enterprise income tax and personal income tax.

The third aspect is a comprehensive analysis of the behavior of giving gifts to other units or individuals, and gives tax-related tips at the same time.

First of all, let's take a look at what expenses will usually happen when an organization organizes an annual meeting.

1. venue rental fee: there must be a "meeting" at the annual meeting, and venues are needed for the meeting. Most units don't hold annual meetings in their own units, so they need to rent hotels, hotels, clubs and other professional venues. What items should the hotel invoice for the venue rental fee paid? Can the rented organizers of the annual meeting enter the "conference fee"?

2. Meal expenses: At the end of the year, we should not only enliven the atmosphere, but also draw closer feelings. Eating and gathering are necessary items. What items should the hotel invoice to the organizers of the annual meeting? Can it be included in the "conference fee" or should it be included in the entertainment fee?

3. Lottery winning, bonus fee: The lottery session of the annual meeting is the most anticipated project for employees, and the number of winners is quite large. The few winners each have several hundred yuan, and the winners each have several thousand yuan worth of cash or mobile phones. After an annual meeting, hundreds of thousands of multi-lottery tickets were issued. How are these hundreds of thousands of cost enterprises included in the cost? Do I need to withhold and pay personal income tax?

4. Performance cost: Some units pursue more and more high-grade performance programs at the annual meeting. In addition to the programs performed by employees themselves, some professional performance teams or individual stars will be invited to help perform at a high appearance fee. How much is the appearance fee on the account? How to withhold and pay the personal income tax of stars?

5. Gift expenses: Many companies will invite their major suppliers and important customers to attend the annual meeting, aiming at strengthening communication and connecting feelings in the form of gifts and rebates. This is a gift for units or individuals outside the company. How to deal with the accounts of these gift-buying enterprises? Can it be charged before enterprise income tax? Do you want to withhold personal income tax?

6. A small gift for the participants: the atmosphere of the annual meeting is lively. Generally, everyone is given a mascot, and the price ranges from 10-50 yuan. There are thousands of participants and the cost is tens of thousands of yuan. Can it be included in the "conference fee"?

2. Tax analysis and tax treatment of annual meeting expenses.

Enterprises have incurred costs and expenses. In daily accounting, the first thing that financial personnel should consider is what kind of legal and standardized expenditure bills need to be obtained for this expense, especially whether the input of value-added tax can be deducted, whether it can be handled in terms of cost and expenses, and through what accounting subjects; Secondly, consider whether it can be deducted before enterprise income tax; Then it is necessary to consider whether it involves the withholding of personal income tax.

The financial personnel of the unit often get confused about the handling of the annual meeting expenses, which coincides with the 20 16 corporate income tax settlement period. We combine tax policies and regulations to sort out and analyze them one by one.

1, from the perspective of value-added tax: the perspective of value-added tax also needs to be considered from two dimensions: output tax and input tax deduction.

The first is to analyze the tax-related behavior of the annual meeting from the dimension of output tax:

Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax stipulates that goods produced, commissioned or purchased by units or individual industrial and commercial households and given to other units or individuals free of charge shall be deemed as sales goods.

Free gifts of purchased goods at the annual meeting can also be divided into two categories: one is given to other units, and the other is given to individuals. Article 4 The subject of deemed sales value-added tax is "units or individual industrial and commercial households". According to the context and literal understanding, the word "other" in "giving goods to other units or individuals for free" is a modifier of "unit", that is, as long as it is given to "other units" or any individual for free, it is regarded as sales. From the above analysis, it can be seen that when an enterprise gives gifts to units or individuals outside its own unit (individuals here include employees of its own unit as well as other individuals) at the annual meeting, it is necessary to declare the value-added tax as business tax on the day when the goods are transferred.

Article 16 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (20654381revised on October 28th +0 165438) stipulates that if a taxpayer commits any of the acts listed in Article 4 of these Detailed Rules to sell goods without selling them, the sales amount shall be determined in the following order:

(a) according to the taxpayer's recent average sales price of similar goods;

(2) According to the recent average selling price of similar goods by other taxpayers;

(3) According to the composition of taxable value. The calculation formula of taxable value is:

Taxable value of components = cost ×( 1+ cost profit rate)

Goods subject to consumption tax shall be subject to consumption tax in taxable value. The cost in the formula refers to the actual production cost of selling self-produced goods and the actual purchase cost of selling purchased goods. The cost profit rate in the formula is determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). At present, it is tentatively set as 10%.

The second is to analyze the tax-related behavior of the annual meeting from the value-added tax input tax deduction dimension:

Article 10 of the tax number. 20 16 140, released on June 65438, 2065438+201February 2, 6, stipulates that hotels, hotels, guest houses, resorts and other business accommodation places shall pay value-added tax as "conference and exhibition services". Understanding the literal meaning of "providing conference venues and supporting services" in the article should include venue fees, meals, accommodation fees and related service fees. Then, according to document 140, the business items that hotels and other service providers invoice the organizers of the annual meeting are "conference and exhibition services".

Caishui No.20 1 636 (hereinafter referred to as Document No.36) Implementation Measures for the Pilot Project of Changing Business Tax to Value-added Tax Annex I Notes on Sales Services, Intangible Assets and Real Estate1. Modern service of sales service. Cultural and creative services, including design services, intellectual property services, advertising services and conference and exhibition services. Simple catering and accommodation services belong to sales services (7) life services (4) catering and accommodation services.

According to Annex II of Caishui No.20 1636, Provisions on Relevant Matters Concerning the Pilot Project of Changing Business Tax to VAT, when the original VAT general taxpayer purchases services, intangible assets or real estate, the input tax of the following items shall not be deducted from the output tax:

(1) is used for simple tax items, VAT exemption items, collective welfare or personal consumption. Taxpayers' social and entertainment consumption belongs to personal consumption.

(6) purchased passenger services, loan services, catering services, daily services for residents and entertainment services.

Circular No.36 was issued on March 23, 20 16, in order to fully promote the "camp reform" on May 20 16. According to the original provisions of Circular No.36, the meals and accommodation expenses incurred at the annual meeting should be regarded as collective welfare or personal consumption and should not be deducted from the output tax. The service nature of venue lease and service fee for conference services is defined as follows: Note 36: Sales service (6) Modern service 5. Leasing services, including financial leasing services and operating leasing services; Operating lease service refers to the business activities of transferring tangible movable or immovable property to others for use within the agreed time without changing the ownership of the leased property. Later, in Caishui [2065438+06] No.47 issued on April 30, 2065438, it was stipulated that taxpayers who lease their land to others by means of operating lease shall pay value-added tax according to the real estate operating lease service.

It is difficult to clearly define whether the conference venue leasing service belongs to real estate business leasing or conference and exhibition service from the above-mentioned relevant regulations. For this reason, article 10 of the tax number. 20 16 140 clearly stipulates this, which solves the problem of value-added tax on conference fees in time and effectively reduces the value-added tax burden of enterprises. The key is to improve the certainty of tax-related treatment of conference fees and reduce the tax risk of enterprises. Therefore, it is suggested that enterprises should do a good job in tax treatment in this regard.

Can the input of gifts at the annual meeting of enterprises be deducted? As a gift to a unit or individual other than the unit without compensation, it needs to be regarded as a sale in accordance with the provisions of value-added tax, and the input tax obtained at the time of purchase can be deducted; If an individual gives it to the unit free of charge, it does not need to be regarded as sales, and it directly enters the field of personal consumption, and the input tax on its purchase cannot be deducted. Therefore, enterprises need to divide it into deductible input tax and the amount transferred from the input tax according to the object of donation and the corresponding quantity and amount when handling accounts and filing tax returns.

Does the "performance fee" paid by enterprises to performing arts units belong to "life service", "cultural service" or "entertainment service"? If the special VAT invoice can be obtained, can the organizer of the annual meeting deduct it? It is necessary to clearly distinguish between "cultural performances" and "entertainment services" here, because if the services purchased by taxpayers belong to "entertainment services", the input tax can definitely not be deducted from the output tax. The explanation of entertainment service in the annex of No.36 document "Notes on Sales Services, Intangible Assets and Real Estate" is: "Entertainment service refers to the business of providing places and services for entertainment activities." The venue for the annual cultural performance is provided by the organizing unit of the annual meeting, and the performing arts units or individuals only provide cultural performance services. According to this, it can be judged that the "literary performance" at the annual meeting belongs to (7) the cultural service of life service, and the performance fee charged by the performance unit is declared as "cultural service". Then, if the "cultural performance fee" paid by the organizing unit of the annual meeting can obtain the special VAT invoice, can it be declared as VAT input deduction?

Whether the paid "theatrical performance fee" can be declared as VAT input deduction depends on different situations. If the main direction of holding the annual meeting is marketing and publicity, it is no problem to declare the VAT input deduction as the advertising cost of products and commodities, and there is no prohibition in the tax law; However, if the annual meeting is purely an internal activity, it belongs to the collective consumption of culture and entertainment at best. According to the regulation that "the input tax used for collective welfare or personal consumption shall not be deducted from the output tax", the input tax deduction cannot be declared.

2. From the perspective of "enterprise income tax":

(1) The venue fees, meals, accommodation fees and related service fees incurred in the annual meeting can be deducted in full before tax after being deducted by the special VAT invoice for "Conference and Exhibition Services" provided by the hotel.

(2) How to deal with free gifts at the annual meeting, including large-sum mobile phones, computers, ipad and other enterprises, and how to deal with them before corporate income tax?

Article 2 of the Notice of State Taxation Administration of The People's Republic of China on the Treatment of Income Tax on the Disposal of Assets by Enterprises (Guo [2008] No.828): Under the following circumstances, if an enterprise transfers assets to others and the ownership of the assets changes, it does not belong to the internal disposal of assets, and the income shall be determined as sales in accordance with the regulations. (a) for marketing or sales; (two) for social and entertainment; (three) for employee rewards or benefits; (4) Distribution of dividends. (5) Accepting donations from abroad; (six) other purposes of changing the ownership of assets.

Article 2 of the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Issues Related to Enterprise Income Tax (State Taxation Administration of The People's Republic of China Announcement No.8016), and "Unless otherwise stipulated, an enterprise shall determine its sales income according to the fair value of the transferred assets."

Therefore, if a company rewards goods to employees or gives them to customers as prizes, it should be regarded as sales in the treatment of enterprise income tax; Determine the sales revenue according to the fair value of the transferred assets.

(3) Everyone has a share of the small gifts purchased at the annual meeting, and the small gifts at the annual meeting are generally printed with the company's LOGO, which has obvious commercial publicity. In fact, it can be understood as a marketing behavior of enterprises. From this perspective, it can also be considered as conference fees. It's just a direct purchase by enterprises, and the store can't invoice the conference fee, but can only invoice the small gift directly. If you can get a special VAT invoice, you can declare it if the tax law does not explicitly deduct it. However, it may also be considered as a collective welfare by the tax authorities, directly entering the consumption field, and may be required to transfer investment; Therefore, this issue needs taxpayers' comprehensive consideration in combination with bills and other conditions. The difference after input deduction can be directly included in the cost of "management expenses-publicity expenses" and deducted before tax.

(4) The "drama performance fee" paid by enterprises to performing arts units or performing stars will be obviously different because of the effectiveness of carriers or advertisements; If the performance effect is limited to the entertainment within the enterprise and does not produce any media publicity effect of enterprises and commodities, this kind of "theatrical performance fee" cannot be charged before tax such as "sales fee" and can only be deducted as "welfare fee" within the limit; However, if there is publicity of enterprises or products in the annual cultural performances, or the annual cultural activities are broadcast through television, internet and other media, which have obvious advertising effects and meet the conditions for advertising expenses deduction, they can be deducted as advertising expenses before tax.

3, from the perspective of "personal income tax":

Article 2 of People's Republic of China (PRC) Individual Income Tax Law (20 1 1 Presidential Decree No.48) stipulates that individual income tax shall be paid for the following personal income: 1. Income from wages and salaries; Two. Income from the production and operation of individual industrial and commercial households; Three. Income from contracted operation and lease operation of enterprises and institutions; 4. Income from remuneration for labor services; 5. remuneration income; 6. Royalty income; 7. Income from interest, dividends and bonuses; 8. Property rental income; 9. Income from property transfer; X. Unexpected income; Eleven, other income determined by the financial department of the State Council. Individuals accepting gifts from enterprises at the annual meeting belong to "donation income". At present, the "donation income" of various individuals in China does not belong to the taxation items listed in Items (1) to (10) above, that is, it does not belong to the taxation scope of individual income tax, unless it is determined by the financial department of the State Council.

Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Promotion of Personal Income Tax from Exhibition Enterprises (Caishui No.201150) II. If an enterprise gives a gift to an individual under any of the following circumstances, the individual who obtains the income shall pay personal income tax according to law, and the tax shall be withheld and remitted by the giving enterprise: 2. Enterprises give gifts to individuals outside their own units in annual meetings, symposiums, celebrations and other activities. 3. If the enterprise presents its own products (services), the personal taxable income shall be determined according to the market sales price of the products (services); If the goods (services) are purchased, the personal taxable income shall be determined according to the actual purchase price of the goods (services). "

According to the provisions of the fiscal number. 20 1 150. Personal income tax shall be paid in full at the rate of 20% according to the item of "other income"; The tax shall be withheld and remitted by the gift-giving enterprise. What needs further analysis here is: Is the gift given to the supplier or customer representative outside the unit for the supplier or customer? Or a gift for a supplier or customer representative? This detail may be regarded as the same thing in the organizers of the annual meeting, but there are obvious differences in tax-related issues. If it is given to suppliers or customers, and the participants only collect it on their behalf, then the organizing enterprise does not need to withhold and pay personal income tax; Personal income tax needs to be withheld and remitted only when the recipient is a supplier or customer representative.

Caishui No.201150 only stipulates that "enterprises give gifts to individuals" need to withhold and pay personal income tax if they meet the requirements; That is to say, "enterprises giving to individuals" belongs to other income determined by the financial department of the State Council, but individual industrial and commercial households and other individuals (natural persons) giving property to individuals still do not belong to the taxation items and scope of the current personal income tax. If a self-employed person holds an annual meeting, it is not necessary to withhold personal income tax when giving gifts to individuals.

At present, there is no separate document to clearly stipulate the cash rewards and in-kind rewards for employees of this unit at the annual meeting. Paragraph 1 of Article 8 of the Regulations for the Implementation of the Individual Income Tax Law stipulates that income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. The reason why employees have the opportunity to participate in the lottery is based on the position or employment relationship established with the enterprise. As can be seen from the above provisions, the company's annual lottery for employees of this unit should belong to the nature of "salary and salary income", so the cash and in-kind rewards obtained by employees in the company's annual lottery should be incorporated into the salary and salary of the current month for personal income tax.

The appearance fee paid directly to the performing stars belongs to "income from labor remuneration", and the taxable income from labor remuneration is: if the income from labor remuneration is less than 4,000 yuan each time, the 800 yuan fee will be deducted from the income; If the income from labor remuneration exceeds 4,000 yuan each time, 20% of the income will be deducted; The applicable tax rate is 20%; The one-time income from labor remuneration is abnormally high, that is, if an individual obtains labor remuneration at one time and his taxable income exceeds 20,000 yuan, the corresponding taxable income exceeds 20,000 yuan to 50,000 yuan, and the taxable amount is calculated according to the provisions of the tax law, and then levied according to 50% of the taxable amount; More than 50,000 yuan, plus 100%. For example, if a singer pays a singing fee of 50,000 yuan at a time, then his taxable income = 50,000× (1-20%) = 40,000 yuan, and his personal income tax = 40,000× 20%+20,000× 50% =110,000 yuan. The singer's personal income tax of 6,543,800 yuan was withheld and remitted by the organizing unit of the annual meeting.

Third, the financial comprehensive analysis of giving gifts to other units or individuals:

According to the detailed analysis of the above taxes, it can be seen that the annual meeting unit gives gifts to other units or individuals, and the value-added tax and corporate income tax should be regarded as sales, and the personal income tax should be withheld and remitted when giving gifts to individuals. However, the tax basis of the three main taxes, namely value-added tax, enterprise income tax and personal income tax, is not exactly the same in expression, as shown in the following table:

Determination of "deemed sales" sales volume

value-added tax

Determine the sales volume in the following order:

industrial and commercial income tax

Determine the sales revenue according to the fair value of the transferred assets.

individual income tax

If the enterprise presents a self-produced product (service), the personal taxable income shall be determined according to the market sales price of the product (service); Where goods (services) are purchased, the personal taxable income shall be determined according to the actual purchase price of the goods (services). "

The above five concepts: average selling price, taxable value, fair value, market selling price and actual purchase price are obviously different in concrete calculation. The meaning of average selling price is neither the highest price nor the lowest price, but the average selling price of several similar products in the recent period, which is obtained by dividing the total sales amount in a period of time by the total sales amount of the unit. The key to determine the composition of taxable value is to determine the cost first, but in fact, the cost will change constantly and should be determined according to the balanced cost price in the recent period; The "actual purchase price" is the clearest, and the purchase invoice and other documents can be confirmed.

Regarding the "latest period", there is no clear tax document, which is generally understood as one month, because the general tax declaration period is one month.

However, "fair value" was originally an accounting measurement method introduced from abroad. The Accounting Standards for Business Enterprises No.39-Fair Value Measurement clearly pointed out: "Fair value refers to the price that market participants need to pay to sell an asset or transfer a liability in an orderly transaction on the measurement date." "When an enterprise measures related assets or liabilities at fair value, it shall assume that the transaction of market participants selling assets or transferring liabilities on the measurement date is an orderly transaction under the current market conditions. Orderly transactions refer to transactions in which related assets or liabilities have normal market activities for a period of time before the measurement date. Compulsory transactions such as liquidation are not orderly transactions. " After China promulgated the new enterprise income tax law on March 6, 2007, the concept of "fair value" first appeared in the enterprise income tax law. Article 13 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that fair value refers to the value determined according to the market price.

Therefore, if the gift is a self-produced product, the calculation of VAT output tax is determined according to the average sales price of similar goods in the recent period, which should be the market sales price approved by individual tax. Since it is the market sales price, it should also be fair value, so it can be understood that the sales determined for the three main taxes are basically the same.

Similarly, if the gift is purchased goods, the calculation of VAT output tax should be determined according to the recent average sales price of similar goods by other taxpayers. If the gift is bought within one month before the annual meeting, it is actually the purchase price, that is, the "actual purchase price" of the approved personal income tax. The recent purchase price is generally understood as the market price. Fair value is usually also the market price. From this level, it can also be understood that the sales of the three major taxes are consistent with sales.

In addition, it should be reminded that according to article 10 of the tax number. 20 16 140, the payee pays the value-added tax according to the "conference and exhibition service fee", and the corresponding payer can also use the "conference and exhibition service fee" as the input deduction of value-added tax and the pre-tax deduction of enterprise income tax. However, there are still some details to pay attention to in the specific operation: the meeting notice prepared for the annual meeting and the corresponding activity arrangement materials, including the meeting time, place, budget, attendees, content, purpose, cost standard, payment voucher, publicity media, publicity methods, etc. , should be collected and arranged completely, provided to the invoice issuer when obtaining the invoice, and filed as an attachment when making financial entries for tax verification.