How To Get Rid Of The Tax Trouble Of Staff Communication Fees?

Staff communication fees in tax treatment, including enterprise income tax and personal income tax, is in an awkward predicament. It has mixed characteristics for business operation and for employees. This can not be differentiated from reality. At the same time, some bad taxpayers use communication fees to evade tax obligations, so they can not kill a single stick without allowing any deduction before tax, nor can they be released without restriction. Now let's talk about this topic combined with the actual work and the provisions of the regional tax authorities.

　　 I. corporate income tax

There is no special accounting for communication fees in the enterprise income tax. Therefore, generally speaking, according to the eighth section of the enterprise income tax law, "the actual expenditure related to the enterprise's income and reasonable expenditure" is broad, but this is a general principle.

Let's take a look at the provisions of the regional tax authorities. Take Qingdao as an example:

The Circular of the State Taxation Bureau of Qingdao on the completion of the 2008 year enterprise income tax settlement (Qingguo tax [2009]10) stipulates that "the expenses of office communications which are reimbursed for the employees of the enterprises (signed the" labor contract "and so on) based on the true and lawful credentials are allowed to be deducted before taxes.

1, it is related to obtaining taxable income. It is still the relevant provisions of the eighth part of the enterprise income tax law. The premise of the deduction is that it is related to "taxable income". Then how to determine the "taxable income related"? Employees call customer contact business, and WeChat, QQ, and telephone with their families. Conversely, if there is evidence that the communication fee is really "irrelevant to taxable income", of course, it can not be deducted before tax.

2, the real and lawful evidence - it seems that the receipt is not invoices. Does the invoice have to be an enterprise? I don't think it is necessary. In turn, the invoice raises the cost of the communication of the enterprise. It must be deducted before tax. This is not necessarily based on the "truth". At the same time, it should be taken as a reference.

3, reimbursing the bill - excluding the form of payment as a form of accounting for the cost of office communications. The allowance for staff communication costs should be included in the pre tax deduction of wages and salaries. Some taxpayers are unwilling to enter into wages and salaries, pay more personal income taxes or raise the base of social security funds, and account for welfare costs. However, according to the notice of the State Administration of Taxation on the deduction of wages and salaries of employees and welfare of employees, the scope of welfare costs listed in the national tax Letter No. [2009]3 is not included. Communication fee subsidy 。

4, the employees of the enterprise -- outside employees are generally not allowed to decide how to determine the employees of the enterprise. The standard of the document is to sign the labor contract, but in actual work, it is necessary not only to sign a labor contract, but also to record it online through the human resources social security labor relations network. The result of the filing is that social insurance premiums must be paid. Therefore, the conditions for the employees of this enterprise are to sign the labor contract and pay social security. Therefore, other employees, interns, temporary workers, seasonal workers, dispatched workers and so on, as long as these two conditions do not meet, communication costs in the name of "office communication costs" before tax deduction is suspended. If it does not belong to the employees of the enterprise, the regulation of Qingdao is that if the enterprise bears the expenses of transportation, accommodation and other expenses related to the production and operation of the enterprise, if it meets the scope of business entertainment expenses, the related expenditures may be included in the business entertainment expenses.

　　 Two, personal income tax

The provisions of the general administration level are the Circular of the State Administration of Taxation on the policy issues concerning personal income tax ([1999]58, hereinafter referred to as "Document No. 58"). Monthly income is distributed into the "wages and salaries" of the month to collect personal income tax; if it is not released monthly, it will be decomposed into the month of its own year, and the personal income tax will be collected after the merger of the "wages and salaries" of the month.

The regulation of Qingdao municipality is that the circular issued by the Qingdao Local Taxation Bureau on the issuance of the "answers to questions on personal income tax" (green land tax Letter No. 2006, No. 140). "The communication expenses of the relevant managerial personnel engaged in the production and operation of enterprises in the course of production and operation shall be reported in real terms, but not within the scope of taxation. However, enterprises shall reasonably determine the scope of personnel reimbursement for communications expenses, and submit the register of enterprise management personnel for reimbursement of communications fees to the competent tax authorities for the record."

1, it must be the management personnel -- the production workshop workers and so on. How to define the management personnel? Whether or not they must be similar to the provisions of the state tax authorities, must sign " Labor contract There is no specific provision for the payment of social security, but I think it is necessary under general circumstances and special circumstances are considered.

2, it is necessary to file a record. Even if the record is not filed, it will also be the tax scope of personal income tax.

3, reimbursement of reimbursement is not exempt from personal income tax.

4, how to calculate tax? It is not clear how to pay personal income tax, whether it can be paid monthly according to the provisions of Document No. 58, and it is not paid monthly. Individual income tax This needs communication.

5, reimbursement of credentials - the invoice can be made payable to individuals.

In contrast to the documents of Qingdao's national land tax on staff communication fees, the same aspect must be reimbursed, and no subsidy can be granted; in different aspects, the personal tax provisions must be managers, and the names of persons filing for tax authorities must be listed; the enterprise income tax regulations must be employees who pay social security. So there are still some differences. Enterprises need to give full consideration to the tax arrangements for staff communication fees and make overall planning.

From the above documents, we can see that there are many difficulties in making documents by the tax authorities. If there are too few restrictive conditions, the bad taxpayers will take advantage of the loopholes and affect the tax revenue of the state. If they are strictly stipulated, they may drop harsh images and are not conducive to the tax treatment of the real business. It may be more difficult to issue detailed operational procedures at the general tax level. Therefore, we should pay more attention to the documents and mastery of the local tax authorities, though they are helpless, but they are better ways to avoid tax risks.

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