0 yuan to start a company: 1 1 Example Personal income and expenditure shall not be deducted before tax.

Personal income and expenditure of an enterprise refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income and expenditure related to employment or employment. Since 20 15, the Ministry of Finance and State Taxation Administration of The People's Republic of China have successively issued policies on pre-tax deduction of enterprise income tax, including personal income expenses, which have clarified and standardized the handling of some problems of pre-tax deduction of enterprise income tax reflected by taxpayers and grass-roots tax authorities, expanded the scope of pre-tax deduction of some personal income expenses, and relaxed the restrictive conditions for pre-tax deduction of some personal income expenses, which is convenient for taxpayers to declare and pay taxes, and is also conducive to resolving tax-related differences between the two sides. At the same time, the tax law also makes it clear that relevant personal income and expenses shall not be deducted before enterprise income tax. The author summarizes eleven situations in which personal income and expenditure can not be deducted before enterprise income tax, which can be used as a reference for taxpayers when filing tax returns.

Case 1: Accrued wages and salaries were not actually paid in the remittance year.

Announcement on Pre-tax Deduction of Wages and Salaries of Enterprises and Welfare Expenses of Employees Article 2 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.34 (20 15) makes it clear that the annual wages and salaries actually paid by enterprises to employees before the end of annual settlement are allowed to be deducted according to regulations in the final settlement year. Considering that the wages and salaries of many enterprises were raised in advance in the year of June 5438+February, and paid in the following year1October 65438+, if the wages and salaries paid by enterprises before the end of each tax year are strictly required to be included in this year, enterprises need to make annual tax adjustments, which not only increases the taxpayer's tax compliance cost, but also increases the tax management burden, which does not conform to the accrual basis principle. Therefore, the annual wages and salaries actually paid by enterprises to employees before the end of annual settlement are allowed to be deducted before the annual enterprise income tax settlement.

Case 2: Five insurances and one gold exceed the prescribed scope and standard.

Article 35 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the basic social insurance premiums and housing accumulation funds paid by enterprises for employees in accordance with the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government are allowed to be deducted. Supplementary endowment insurance premiums and supplementary medical insurance premiums paid by enterprises for investors or employees are allowed to be deducted within the scope and standards stipulated by the competent departments of finance and taxation of the State Council. The five insurances and one gold actually paid beyond the prescribed scope and standard shall not be deducted before tax. It should be emphasized that the "five insurances and one gold" paid by local enterprises for employees are different. If the standard is within the prescribed scope and standard, it shall be deducted according to the facts, and the part exceeding the standard shall not be deducted before tax to increase the taxable income.

Scenario 3: There are four conditions for issuing electronic red-envelope.

Electronic red-envelope distributed by enterprises belongs to giving gifts to individuals and is distributed randomly for business promotion and advertising. At the same time, enterprises are likely to charge this expenditure as business promotion expenses, thus affecting the tax base of enterprise income tax. Refer to Article 2 of the Implementation Standard for Issues Concerning the Settlement and Payment of Enterprise Income Tax in 20 15 issued by Tianjin State Taxation Bureau: The promotional coupons paid by online e-commerce platform to customers (individuals) are subject to tax deduction, and the promotional coupons paid by online e-commerce platform can be subject to tax deduction with relevant vouchers when the following conditions are met: 1. Online e-commerce platform promotion activities arrangement. 2. Consumer's consumption record of actually using coupons. 3. Details of the fund allocation of the preferential amount actually paid by the online e-commerce platform. 4. If personal income tax needs to be withheld and remitted, there should also be relevant supporting materials.

Case 4: Employee welfare expenses exceed the limit stipulated in the tax law.

The welfare expenses of enterprise employees refer to the welfare expenses provided by enterprises for employees except wages, bonuses, allowances, subsidies included in the management of total wages, employee education funds, social insurance premiums, supplementary endowment insurance premiums (annuities), supplementary medical insurance premiums and housing accumulation funds. Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the employee welfare expenses incurred by an enterprise shall be deducted if they do not exceed 14% of the total wages and salaries. It can be seen that the part where employee welfare expenses exceed 14% of total wages and salaries shall not be deducted. It conforms to the accrual principle stipulated in the tax law and meets the requirements of pre-tax deduction such as legality, authenticity, relevance, rationality and certainty. It is indeed the welfare expenditure of all employees of the enterprise, which can be deducted as employee welfare expenses. It should be noted that employee welfare expenses are deducted before tax within the limits stipulated in the tax law. First, there must be a compliance bill. Second, enterprises should have standards for reimbursing food expenses and conform to common sense.

Situation 5: Commercial insurance premium without specific tax policy.

Commercial insurance premiums paid by enterprises for investors or employees shall not be deducted before tax. For those that are not listed in the tax law and belong to the category of commercial insurance, such as critical illness medical insurance and group accident insurance, they cannot be deducted before enterprise income tax because there is no corresponding specific tax policy.

Situation 6: Employer's liability insurance premium is paid indirectly to employees.

Although the employer's liability insurance is not paid directly to employees, it belongs to an insurance that the insured is responsible for compensation for the injury, disability or death caused by occupational diseases stipulated by the business-related countries during the employment process, so this insurance should belong to commercial insurance and cannot be deducted before tax.

Situation 7: Overseas insurance premiums paid by foreign companies for domestic employees

All kinds of overseas commercial personal insurance premiums and overseas social insurance premiums paid or undertaken by foreign-invested enterprises and foreign enterprises directly for their employees working in China, such as unemployment insurance premiums, pensions, savings, personal accident insurance fees and medical insurance premiums paid to overseas social insurance institutions and commercial insurance institutions, shall not be deducted before enterprise income tax. However, if overseas insurance premiums are paid to employees as wages and salaries, they can be deducted before enterprise income tax.

Situation 8: Non-compulsory personal insurance premium

The interpretation of the Regulations on the Implementation of the Enterprise Income Tax Law has the following provisions: the basis of this insurance premium must be legal, that is, the national enterprise laws and regulations require enterprises to take out personal safety insurance for employees. If it is not mandatory by national laws and regulations, the insurance premium incurred by the so-called personal safety insurance voluntarily insured by enterprises is not allowed to be deducted before tax. The premium range, premium rate and the number of insured persons of this kind of insurance are all based on national laws and regulations. Insurance coverage needs to meet the following two conditions:

● The insurance basis is legal, that is, national laws and regulations require enterprises to insure employees. For example, the Coal Law and the Construction Law stipulate that coal mining enterprises (construction enterprises) shall pay work-related injury insurance premiums for employees to participate in work-related injury insurance according to law. Encourage enterprises to handle accident insurance for underground workers (workers engaged in dangerous operations) and pay insurance premiums. Before the introduction of further policies in State Taxation Administration of The People's Republic of China, considering the particularity of the industry, the accidental injury insurance purchased by coal and construction enterprises for employees should still be used as the legal basis for insurance. However, the policies of various provinces and cities clearly stipulate that enterprises need to handle personal safety insurance for special types of workers. Whether it is considered as the legal basis for insurance is uncertain, so it is best to confirm with the competent tax authorities in advance.

● There is a clear legal and regulatory basis for the insurance scope, insurance rate and insured object. Under normal circumstances, all provinces and cities have stipulated clear insurance fees, insurance rates and insured objects for special types of work in the coal and construction industries. Only when special types of work and special industries are insured according to regulations can enterprises obtain certificates related to production and operation safety.

Therefore, before defining the scope of special types of work, it is suggested that enterprises should handle the pre-tax deduction of personal safety insurance premiums for employees of special types of work according to the principle of prudence and communicate with the competent tax authorities, otherwise it will bring unnecessary tax risks.

Situation 9: Travel expenses of employees who have not withheld personal income tax.

The Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Individual Income Tax Policies for Enterprises to Provide Individual Rewards to Marketers by Freelance (Caishui [2004] 1 1No.) stipulates: "In commodity marketing activities, enterprises and units organize tourism activities in the name of training courses, seminars, work visits, etc. By exempting travel expenses and travel expenses, individuals' marketing performance rewards (including physical objects and marketable securities) will be fully included in the taxable income of marketers according to the expenses incurred, and personal income tax will be levied according to law, which will be withheld and remitted by enterprises and units that provide the above expenses. Among them, such rewards enjoyed by enterprise employees should be combined with current wages and salaries, and personal income tax should be levied according to the item of "income from wages and salaries"; Such rewards enjoyed by other personnel shall be regarded as the current labor income, and personal income tax shall be levied according to the item of "income from labor remuneration". " According to the "salary income" item, the company withheld and remitted the personal income tax of relevant reward personnel. It can be seen that the personal income tax is withheld and remitted according to the item of "income from wages and salaries" for the travel expenses charged by enterprises in "management expenses", which can be deducted as wages and salaries before enterprise income tax. It can be seen that there is no direct relationship between the expenditure and income of employees' collective tourism organized by enterprises; Second, the scope of pre-tax deduction of employee welfare expenses that does not meet the tax law. Therefore, personal income tax is not withheld and remitted, which is not a reasonable wage and salary expenditure and cannot be deducted according to the item of "wage and salary income".

Situation 10: Accrued employee resignation compensation expenses

The reply [2015] No.299 on the pre-tax deduction of resignation compensation for internal personnel transfer of Huawei Group clearly states that according to the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations, and the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Deduction of Wages and Salaries of Enterprises and Employee Welfare Expenses (Guoshuihan [2009] No.3), Huawei will not handle the tax treatment of resignation compensation. According to the company's financial system, the enterprise withdraws the severance payment for employees, and adjusts the amount of "accrued expenses" in the current year when the annual enterprise income tax is settled. According to the requirement of the principle of certainty of pre-tax deduction, the severance payment accrued by enterprises is not allowed to be deducted before tax, and it needs to be increased through tax. In terms of enterprise income tax, when calculating severance payment in accounting, it is treated as expected liabilities, and the exact amount of severance payment has not yet been determined. In the pre-tax deduction of enterprise income tax, it is necessary to follow the principle of certainty, that is, the amount of pre-tax deduction items is certain. Because the severance payment accrued by the enterprise does not meet the requirements of the principle of certainty, it is not allowed to be deducted from the tax, and the tax needs to be increased.

Situation 1 1: make up for personal income and expenditure with a confirmation period of more than 5 years.

Article 6 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning the Tax Treatment of Taxable Income of Enterprise Income Tax (State Taxation Administration of The People's Republic of China AnnouncementNo. 12) stipulates: "According to the relevant provisions of the Law of People's Republic of China (PRC) on Tax Collection and Management, enterprises should make special declarations and explanations on the expenses actually incurred in previous years that should be deducted before enterprise income tax according to tax regulations. Therefore, before an enterprise reimburses employees' personal income and expenditure in the previous year, it shall calculate the deduction from the date of recovery to the date of personal income and expenditure in the current year, but the recovery confirmation period shall not exceed 5 years.

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