Provide Mobile Phone Prepaid Recharge Card To Receive Subsidies.

The processing of prepaid prepaid cards for mobile phones is that some enterprises have adopted the unified purchase of face value mobile phone recharge card with the communication operators, and have obtained the invoice for the communication operators to set up the telephone bill, which is payable in advance.

Then, during the month or quarter period, the staff will calculate the monthly telephone charges in the name of the personal telephone printed by the communication operator in the period, and the business and financial departments will calculate the general telephone fee for the work this month. The unit will compensate the recharge card, and recharge the fixed charge card periodically by the employees themselves.

For employees with large volume of business and large changes, the employees will calculate on time.

In issue

In the same month, the enterprise accounts processing pfers the telephone fee from the advance payment to the current cost.

Since the method of calculation is consistent with the principle of authenticity and rationality, most of them are recognized by the tax authorities after communicating with the tax authorities and filing with the tax authorities.

Prepaid prepaid cards and mobile phones.

Compared with the cash subsidy method, the problem of legal voucher is well solved, and there is no problem of employee's personal income tax.

As the tax authorities emphasize "tax by vote", the Circular of the State Administration of Taxation on Further Strengthening the management of general invoices (

Issue No. [2008]80 also stipulates that in the daily inspection, it is found that taxpayers who use invoices which do not conform to the prescribed invoice, especially those which do not fill in the full name of the paying party, shall not allow taxpayers to use before tax deduction, tax deduction, export tax rebate and financial reimbursement. Since the prepaid recharge card invoice is issued to the unit, it is an invoice which is in conformity with the regulations. This expenditure is in line with the routine of production and operation activities, and should be included in the current profits and losses or the cost of the relevant assets.

There is no more "personal income" tax on a mobile phone prepaid charge card.

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.

Since the mobile phone recharge card is issued, the amount of recharge has been calculated, and the telephone bill is used for office expenses. The expenses of office expenses manifested as legitimate accounts in the enterprise accounts are obviously different from those of cash subsidy, and the personal income tax is not required to be calculated according to the items of "wages and salaries".