How to calculate the expenses of employees going out to play?

Borrow: management fee-welfare fee

Loan: payable to employees- employee welfare

Borrow: payable to employees? employee welfare

Loans: bank deposits

In terms of taxation:

1, individual income tax:

Legal provisions: According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Individual Income Tax Policies for Enterprises to Provide Individual Rewards to Marketers by Freelance (Caishui [2004] 1 1No.):

According to the relevant provisions of China's current personal income tax laws and regulations, in commodity marketing activities, enterprises and units organize excellent marketers to carry out tourism activities in the name of training courses, seminars and work visits. And marketing performance rewards (including physical objects and securities, etc.). If an individual exempts travel expenses and travel expenses, it shall be fully included in the taxable income of the salesperson according to the expenses incurred, and personal income tax shall be levied according to law, which shall be withheld and remitted by the enterprises and units that provide the above expenses.

Therefore, the total amount of travel expenses should be evenly distributed to individuals, included in the salary of the month, and personal income tax should be paid according to "salary and salary". For non-employees, personal income tax is withheld and remitted according to "labor income" (i.e. 20% tax rate).

2. Enterprise income tax:

Because the employee's business trip has nothing to do with production and operation, the expenses cannot be deducted before tax, and the taxable income will be increased when the final settlement is made. No matter how the enterprise accounts and makes accounting entries, the personal income tax must be calculated for employee travel expenses and cannot be deducted before tax.

Information extension employees' outing expenses cannot be deducted before tax:

Can't deduct the "employee welfare expenses" project of travel expenses. Notice of State Taxation Administration of The People's Republic of China on Deduction of Wages and Salaries and Employee Welfare Expenses (No.3 [2009] of the State Administration of Taxation) defines the deduction scope of employee welfare expenses, including the following contents:

(1) Equipment, facilities and personnel expenses incurred by welfare departments of enterprises that fail to perform social functions alone, including equipment, facilities and maintenance expenses of staff canteens, staff bathrooms, barbershops, infirmary, nurseries, sanatoriums and other collective welfare departments, and wages, salaries, social insurance premiums, housing accumulation funds and labor expenses of welfare department staff.

(2) Subsidies and non-monetary benefits for employees in medical care, living, housing and transportation. , including medical expenses paid by enterprises to employees traveling in different places, medical expenses of employees of enterprises who 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 for employees' canteens, and transportation subsidies for employees.

(3) Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pension expenses, settling-in expenses, family leave travel expenses, etc. Obviously, travel expenses are not among them. Therefore, the travel expenses shall not be included in the "employee welfare expenses".

Regarding the accounting treatment before 2008, the tax authorities did not raise any objection in the inspection because the original domestic-funded enterprise income tax stipulated that the taxpayer's employee welfare expenses should be deducted according to 14% of the total taxable wages, while the Regulations for the Implementation of the Enterprise Income Tax Law stipulated that:

The employee welfare expenses incurred by the enterprise shall not exceed 14% of the total wages and salaries, and shall be deducted. The main change is that the focus of tax management has changed from "calculation deduction" to "occurrence". Before 2008, the tax authorities did not monitor the purpose of expenditure, and all expenditures can be deducted, and there may be an unspent balance at the end of the year. The new income tax law requires strengthening the management of use, emphasizing "occurrence" within the prescribed scope, otherwise it may not be deducted.

Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), Ministry of Finance-State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and Ministry of Finance on Individual Income Tax Policies for Enterprises to Provide Individual Rewards to Marketers by Free Travel