1, and employee benefits are14% of total wages;
2. Trade union funds are 2% of the total wages;
3, staff education funds for 8% of the total wages.
According to the provisions of Articles 40 to 42 of the Regulations for the Implementation of the Enterprise Income Tax Law, the employee welfare expenses incurred by an enterprise that do not exceed 14% of the total wages and salaries are allowed to be deducted.
The part of the trade union funds allocated by the enterprise that does not exceed 2% of the total wages shall be deducted.
Except as otherwise provided by the competent departments of finance and taxation of the State Council, the part of employees' education expenses incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.
employee welfare
I. Basic provisions
Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates:
The employee welfare expenses incurred by the enterprise shall not exceed 14% of the total wages and salaries, and shall be deducted.
Second, specific policies.
1. According to Article 1 of the Announcement on Pre-tax Deduction of Wages and Salaries of Enterprises and Employee Welfare Expenses (No.34 of State Taxation Administration of The People's Republic of China 20 15):
The welfare subsidies that are incorporated into the wage and salary system of enterprise employees and distributed together with wages and salaries conform to the provisions of Article 1 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Deduction of Wages and Salaries of Enterprises and Welfare Expenses of Employees (Guo Shui Fa [2009] No.3), and can be used as the wage and salary expenses incurred by enterprises and deducted before tax according to regulations.
Welfare subsidies that do not meet the above conditions at the same time shall be regarded as employee welfare expenses stipulated in Article 3 of Document No.3 of Guoshuihan [2009], and pre-tax deduction shall be calculated according to regulations.
These include:
Article 1 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Deduction of Wages, Salaries and Employee Welfare Expenses (Guo Shui Fa [2009] No.3): 1. On reasonable wages.
The term "reasonable wages and salaries" as mentioned in Article 34 of the Implementation Regulations refers to the wages and salaries actually paid to employees by the enterprise according to the wage and salary system formulated by the shareholders' meeting, the board of directors, the remuneration committee or the relevant management institutions. The tax authorities can master the following principles when confirming the rationality of wages and salaries:
(1) The enterprise has formulated a relatively standardized salary and salary system for employees;
(2) The wage and salary system formulated by the enterprise conforms to the industry and regional level;
(3) The wages and salaries paid by enterprises in a certain period of time are relatively fixed, and the wage and salary adjustments are carried out in an orderly manner;
(4) The enterprise has fulfilled the obligation of withholding and remitting individual income tax on the wages and salaries actually paid;
(5) The arrangement of wages and salaries is not aimed at reducing or evading taxes.
Article 2 of the Notice of State Taxation Administration of The People's Republic of China on Deduction of Wages, Salaries and Employee Welfare Expenses (No.3 [2009] of the State Administration of Taxation):
The "total wages and salaries" mentioned in Articles 40, 41 and 42 of the Implementation Regulations refers to the total wages and salaries actually paid by enterprises in accordance with the provisions of Article 1 of this Notice, excluding social insurance premiums and housing accumulation funds such as employee welfare funds, employee education funds, trade union funds, pension insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance.
Therefore, the total wages and salaries do not include employee welfare expenses.
2. According to Article 3 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Deduction of Wages, Salaries and Employee Welfare Expenses (Guoshuihan [2009] No.3):
The welfare expenses for enterprise employees stipulated in Article 40 of the Implementation Regulations include 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, 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.
3. According to Article 4 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Deduction of Wages, Salaries and Employee Welfare Expenses (Guoshuihan [2009] No.3):
Accounting of employee welfare expenses
Employee welfare expenses incurred by an enterprise shall be accounted for accurately in separate accounts. If there is no separate account book for accurate accounting, the tax authorities shall order the enterprise to make corrections within a time limit. If no correction is made within the time limit, the tax authorities may reasonably verify the employee welfare expenses incurred by the enterprise.
4. According to the Notice on the Connection of Several Tax Matters of Enterprise Income Tax (No.98 [2009] of Guoshuihan):
Treatment of the balance of employee welfare funds in previous years
According to the Supplementary Notice of State Taxation Administration of The People's Republic of China on Doing a Good Job in the Final Settlement and Payment of Enterprise Income Tax in 2007 (Guo [2008] No.264), the balance of employee welfare expenses accrued but not used by enterprises before 2008, as well as employee welfare expenses incurred in 2008 and subsequent years, should be deducted first, and the insufficient part should be deducted according to the provisions of the new tax law; If there is a balance, it will continue to be used in the next few years. The employee welfare expenses saved by the enterprise before 2008 have been deducted before tax, which belongs to the rights and interests of employees. If the purpose is changed, the taxable income of the enterprise should be adjusted and increased.
Staff education fund
I. Basic provisions
According to Article 42 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC):
Except as otherwise provided by the competent departments of finance and taxation of the State Council, the part of employees' education expenses incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.
Second, specific policies.
1. According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Pre-tax Deduction Policy for Education Funds of Enterprise Employees (Caishui [2018] No.51):
The part of employee education expenses incurred by an enterprise that does not exceed 8% of the total wages and salaries is allowed to be deducted when calculating the taxable income of enterprise income tax; The excess shall be allowed to be carried forward and deducted in future tax years.
This notice shall be implemented as of 20 18 1.
According to the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, Ministry of Commerce, Ministry of Science and Technology and National Development and Reform Commission on Extending the Income Tax Policy of Technology-advanced Service Enterprises to the Whole Country (Caishui [2017] No.79):
From 2017 65438+1kloc-0/onwards, the amount of employee education expenditure incurred by the recognized technologically advanced service enterprises that does not exceed 8% of the total wages and salaries is allowed to be deducted when calculating the taxable income; The excess shall be allowed to be carried forward and deducted in future tax years.
According to the provisions of the Notice on Pre-tax Deduction Policy for Education Funds of Employees in High-tech Enterprises (Caishui [2065438+05] No.63):
The employee education expenses incurred by high-tech enterprises, which do not exceed 8% of the total wages and salaries, are allowed to be deducted when calculating the taxable income of enterprise income tax; The excess shall be allowed to be carried forward and deducted in future tax years.
High-tech enterprises as mentioned in this Notice refer to high-tech enterprises registered in China and recognized after examination.
This notice shall be implemented as of 20 15 1.
(Note: This article was abolished on June 23rd, 2020 according to the Decision of the Ministry of Finance on Publishing the Catalogue of Abolished and Invalidated Financial Regulations and Normative Documents (13th batch) (OrderNo. 103 of the Ministry of Finance of People's Republic of China (PRC)).
2. According to the Notice on Further Encouraging the Development of Enterprise Income Tax Policies in Software Industry and Integrated Circuit Industry (Cai Shui [2012] No.27):
Staff training fees of integrated circuit design enterprises and qualified software enterprises shall be accounted for separately, and deducted according to the facts when calculating taxable income.
According to the Notice on Tax Policies for Supporting the Development of Animation Industry (Caishui [2009] No.65), recognized animation enterprises can apply for preferential income tax policies to encourage the development of software industry.
The recognized animation enterprises independently develop and produce animation products, and the staff training expenses separately accounted for shall be deducted according to the actual amount when calculating the taxable income.
3. According to the Announcement of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Several Issues Concerning the Taxable Income of Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2014 No.29):
The training expenses incurred by nuclear power production enterprises for training nuclear power plant operators can be deducted before tax as the power generation cost of enterprises. Enterprises should strictly distinguish between the training expenses of nuclear power plant operators and the employee education expenses of employees, and account separately. The employee education expenses actually incurred by employees shall not be deducted directly from the training expenses of nuclear power plant operators.
4 staff education and training funds charged to the scope.
According to the Opinions on the Management of the Extraction and Use of Education Funds for Enterprise Employees (Cai Jian [2006] No.317):
The scope of enterprise staff education and training funds includes:
(1) induction and job transfer training;
(2) Adaptability training for various posts;
(3) On-the-job training, vocational and technical level training and high-skilled personnel training;
(four) continuing education of professional and technical personnel;
(5) Training of special operators;
(six) the employee training expenses organized by the enterprise;
(7) Expenditure on professional skill appraisal and professional qualification certification attended by employees;
(8) purchase teaching equipment and facilities;
(9) Staff post self-study incentive fee;
(10) Staff education and training management expenses;
(1 1) Other expenses related to employee education.
For employees who are approved by the unit or must be trained outside the unit according to national, provincial and municipal regulations, the training-related expenses shall be borne by the unit where the employee works.
Approved by the unit to participate in continuing education and the relevant government departments organized professional and technical, on-the-job training, vocational and technical level training, high-skilled personnel training funds can be charged from the employee education and training funds of the enterprise where the employee is located.
In order to protect employees' learning rights and improve their basic skills, more than 60% of employees' education and training funds are used for the education and training of front-line employees in enterprises. At present and in the future, the focus of staff education and training funds should be put into the cultivation of skilled personnel, especially high-skilled personnel, as well as the technical training and continuing learning of on-the-job personnel.
On-the-job education expenses for enterprise employees to participate in social academic education and individuals to obtain degrees shall be borne by individuals, and shall not occupy the education and training funds for enterprise employees.
For the overseas training and inspection of senior managers of enterprises, the higher one-time expenses should be paid from other management expenses to avoid crowding out the daily expenses of employee education and training. (Note: the content of this article is inconsistent with the provisions of the tax law, and should be adjusted according to the provisions of the tax law)
Enterprises that absorb more migrant workers, such as mines and construction enterprises, and enterprises that accept more migrant workers in the process of urbanization, can pay migrant workers and their training expenses from the staff education and training funds.
5. Handling of the balance of employee education funds in previous years
According to the Notice on the Connection of Some Tax Matters of Enterprise Income Tax (No.98 [2009] of the State Administration of Taxation):
For the balance of employee education funds accrued before 2008 but not yet used, the new employee education funds in 2008 and after should be deducted from the balance first. If there is any balance, it will be used in future years.
Union expenditure
I. Basic provisions
According to Article 41 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC):
The part of the trade union funds allocated by the enterprise that does not exceed 2% of the total wages shall be deducted.
Second, the specific provisions
1. According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Pre-tax Deduction Certificate of Enterprise Income Tax for Trade Union Funds (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.24, 20 10):
According to the Trade Union Law, the Articles of Association of China Trade Union, the Trade Union Accounting System promulgated by the Ministry of Finance and the relevant provisions on the management of financial bills, the All-China Federation of Trade Unions decided to enable the Ministry of Finance to uniformly print the special receipts for trade union funds income from July 1 2065, and at the same time abolish the special receipts for trade union funds allocation. In order to strengthen the management of pre-tax deduction of trade union funds in enterprises, the pre-tax deduction certificate of trade union funds is hereby published as follows: from July 1 day, the part of trade union funds allocated by enterprises that does not exceed 2% of total wages and salaries shall be deducted before enterprise income tax with the special receipt of trade union funds income issued by trade union organizations.
2. According to the Announcement of State Taxation Administration of The People's Republic of China on the Proof of Pre-tax Deduction of Enterprise Income Tax from Trade Union Funds Collected by Tax Authorities (State Taxation Administration of The People's Republic of China Announcement No.2011No.30):
From 20 10 and 1, in areas where the tax authorities entrust the collection of trade union funds, the trade union funds allocated by enterprises can also be deducted before tax according to law with legal and valid trade union funds collection credentials.
3. According to the Notice of State Taxation Administration of The People's Republic of China of the All-China Federation of Trade Unions on Further Strengthening the Management of Pre-tax Deduction of Trade Union Funds (Chief Engineer [2005] No.9):
Enterprises, institutions and other organizations that have established trade union organizations according to law shall allocate 2% of the total wages of all employees to the trade union every month, and deduct the trade union funds before tax with the special receipt issued by the trade union organization. The total wages shall be implemented according to the standards promulgated by the National Bureau of Statistics "Provisions on the Composition of Total Wages" (Order 1990), and all kinds of bonuses, allowances and subsidies within the composition of total wages shall be included in the total wages.
The special receipt for the allocation of trade union funds is a receipt printed under the unified supervision of the Ministry of Finance and the All-China Federation of Trade Unions and managed by the trade union system. The receipts required by trade unions at all levels shall be purchased by the financial department of the trade union at the next higher level with the relationship of appropriation payment.
For enterprises, institutions and other organizations that have not obtained the special receipts for the allocation of trade union funds and deducted them before tax, the tax authorities should make adjustments in the calculation of enterprise income tax in accordance with the relevant provisions of the current tax, and deal with them in accordance with the relevant provisions of the Tax Administration Law.
Pre-tax deduction conditions for trade union funds: (1) Allocating trade union funds to trade unions; (two) with the "special receipt for the allocation of trade union funds", "special receipt for the income of trade union funds" and legal and effective receipts for trade union funds, it shall be deducted before tax.
Legal basis:
"Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)" Article 40 The employee welfare expenses incurred by an enterprise shall be deducted if they do not exceed 65,438+04% of the total wages and salaries.