Can These Costs For Employees Be Deducted Before Tax?

The notifications of the State Administration of Taxation (State Administration of Taxation) on the issue of salary and employee welfare deductions (state tax letter [2009]3) stipulates that the third article of "the state tax letter" stipulates that "the employees' welfare fees of the fortieth articles of the implementation regulations include the following contents: (I) the equipment, facilities and personnel expenses incurred by the welfare department, including the equipment, facilities and personnel costs of the welfare departments, including the equipment, facilities and maintenance expenses of the workers' canteen, the bathroom, the barber room, the medical institute, the nursery and the sanatorium, and the wages of the staff of the welfare department, social insurance, housing accumulation funds and labor services. (two) subsidies and non monetary benefits for health care, life, housing, spanportation, etc., including the expenses paid by the enterprise to the workers in the field, the medical expenses of the workers in the Medical Co ordinator, the medical subsidies for the employees, the allowance for heating expenses, the cooling off for the workers, the allowance for the hardship of the workers, the relief fee, the allowance for the staff canteen, the spanportation allowance for the workers, etc. (three) other workers' welfare benefits which are in accordance with other provisions, including funeral allowance, pensions, settling expenses and visiting family expenses. Therefore, the enterprise pays the heating fee for the employees as the welfare cost of employees in the pre tax deduction limit. Can pre tax deductions be made for social security and housing provident fund for employees of their subsidiaries?

The thirty-fourth provision of the regulations on the implementation of the enterprise income tax law stipulates that "wages and salaries" refer to the remuneration paid to all employees who are employed or employed by the enterprise in every tax year, including basic wages, bonuses, allowances, allowances, year-end pay increases, overtime wages, and other expenditures related to their employees' employment or employment. The employees of a subsidiary are not "employees who are employed or employed in the enterprise", and the parent company pays social security for them. Housing Provident Fund No pre tax deduction. Can employees' meals charge be deducted before tax?

The notifications of the State Administration of Taxation (State Administration of Taxation) on the issue of salary and employee welfare deductions (state tax letter [2009]3) stipulates that the third article of "the state tax letter" stipulates that "the employees' welfare fees of the fortieth articles of the implementation regulations include the following contents: (I) the equipment, facilities and personnel expenses incurred by the welfare department, including the equipment, facilities and personnel costs of the welfare departments, including the equipment, facilities and maintenance expenses of the workers' canteen, the bathroom, the barber room, the medical institute, the nursery and the sanatorium, and the wages of the staff of the welfare department, social insurance, housing accumulation funds and labor services. (two) subsidies and non monetary benefits for health care, life, housing, spanportation, etc., including the expenses paid by the enterprise to the workers in the field, the medical expenses of the workers in the Medical Co ordinator, the medical subsidies for the employees, the allowance for heating expenses, the cooling off for the workers, the allowance for the hardship of the workers, the relief fee, the allowance for the staff canteen, the spanportation allowance for the workers, etc. (three) other workers' welfare expenses, including funeral subsidies, which occur in accordance with other provisions, Pensions "The cost of settling down, visiting relatives and so on."

The cost of reimbursement for meals for employees can be deducted from the pre tax deduction as stipulated in the tax law limit. It should be noted that one is to have compliance bills, the two is that the cost of food reimbursement should be standard and conform to common sense. Can serious illness medical insurance be deducted before the enterprise income tax?

The thirty-fifth provision of the regulations on the implementation of the enterprise income tax law stipulates: "the basic social insurance premium and housing accumulation fund paid by the enterprises in accordance with the scope and standards prescribed by the competent departments of the State Council or the provincial people's governments for workers, such as basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums, etc., shall be deducted." The thirty-sixth provision states: "except for the personal insurance premiums paid by the enterprises in accordance with the relevant regulations of the state for the workers of special types of work and other commercial insurance premiums that can be deducted by the competent department of Finance and taxation under the State Council, the business insurance premium paid by an enterprise for investors or employees shall not be deducted."

Therefore, serious illness medical insurance can not be deducted before the enterprise income tax. Can the group's accidental injury insurance be deducted before tax? The thirty-sixth provision of the regulations on the implementation of the enterprise income tax law stipulates: "except for the personal insurance premiums paid by the enterprises in accordance with the relevant regulations of the state for the workers of special jobs and other commercial insurance premiums that can be deducted by the competent department of Finance and taxation under the State Council, the business insurance premium paid by the enterprise for investors or employees shall not be deducted." Therefore, enterprises are Employee payment The group accident injury insurance, if it belongs to the personal safety insurance for employees of special jobs, can be deducted before tax, otherwise it can not be deducted before tax.

The notice of the State Administration of Taxation on certain tax treatment issues concerning the taxable income of enterprise income tax (No. fifteenth of the State Administration of Taxation announcement 2012) provides that: according to the relevant provisions of the law of the People's Republic of China on the administration of tax collection, the enterprises shall find that the expenses incurred before the enterprise's income tax should be deducted before the enterprise income tax actually occurs in the previous year and the expenses that have not been deducted or deducted. If the enterprise makes a special declaration and explanation, it will be allowed to make an annualized deduction of the item's annual calculation, but the period for the confirmation of the supplementary compensation shall not exceed 5 years. "(sixth) Therefore, the reimbursement of employees' medical expenses in the previous year should be deducted from the annual calculation of the supplementary medical expenses, but the confirmation period for submission should not exceed 5 years.

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