(A) Practical Differences

Labor Protection Expenditure: Labor protection supplies refers to the production and management units for the staff equipped to make their labor process free from or mitigate accidental injuries and occupational hazards of the personal protective equipment, the supplies provided or equipped with the object of the enterprise for the staff employed or employed; supplies have the nature of labor protection. The nature of labor protection, due to work needs; quantity can meet the needs of the work can be; in kind.

Employee welfare expenses: including health care, life, housing, transportation and other subsidies and non-monetary benefits issued to employees, including the enterprise to the staff of the field medical expenses, not the implementation of the medical co-ordination of the enterprise staff medical expenses, staff to support the immediate family medical subsidies, heating subsidies, staff summer heating costs, staff subsidies, staff hardship subsidies, relief expenses, staff canteen funding subsidies, Employee transportation subsidies, etc.

Summary: the main difference between the two is that the labor protection expenditures for the unit's business activities, occurring in a specific position, generally not everyone has, such as the cashier's position of the expenditure on cleaning supplies; employee welfare is with the nature of the "welfare", "additional "Expenditures," "universal", not a direct "need", such as the holiday issued to the staff of food, supplies, supermarket rechargeable cards and other expenditures, monetary (cash or shopping cards, etc.) form of general expenditure in accordance with welfare costs Handling.

(B) tax treatment

1. labor protection expenditures

(1) to obtain the relevant reasonable pre-tax deduction vouchers (generally need invoices), there is no pre-tax deduction standard in the pre-tax deduction of enterprise income tax;

(2) to obtain the input tax credit vouchers (generally need special tickets), can be required to offset the amount of input tax;

(2) to obtain the input tax credit vouchers (generally need special tickets), you can deduct the amount of input tax;

(3) to obtain the input tax credit vouchers (usually need special tickets), can be provided for;

(3) not belong to wages and salaries and other personal income, do not need to pay personal tax;

2. Welfare expenditure

(1) obtain the relevant reasonable pre-tax deduction vouchers (do not necessarily have to be invoices), not more than 14% of the total amount of wages, salaries, are allowed to be deducted before enterprise income tax;

(2) even if you obtain the special invoices for value-added tax, you can't deduction of input tax;

(3) According to the principle of the provisions of the Personal Income Tax Law, for the benefits given to individuals, whether in cash or in kind, they should pay personal income tax. However, at present we do not levy individual income tax in principle on benefits enjoyed collectively, indivisible and in non-cash form. (Excerpted from the online interview of "Income Tax Related Exchanges" by the State Administration of Taxation (2012-04-11, Lu Yun, inspector of the Department of Income Tax, answered questions).

That is to say, the calculation of welfare expenses can be calculated per person specific "income how much" amount, you have to pay personal tax, such as the organization of employees out of travel; if the welfare expenses service calculated per person "income how much" amount, do not pay personal tax, such as the holiday staff dinner.

"Wages, salaries" and "remuneration for services"

Seasonal workers, temporary workers, interns, rehired retirees, the expenditure of the two positions belongs to the "wages, salaries "or "remuneration for labor"?

(A) Practical difference

Temporary workers are those who have a fixed job position, participate in the unit's attendance, obey the unit's rules and regulations management, and are recruited on a temporary basis. For example, security guards, cleaning, etc., the personnel may change regularly, or even two or three days, but this job position in the unit is permanent.

Labor is the temporary recruitment of personnel due to temporary matters occurring. The enterprise does not set up that fixed job, and the two sides do not exist in the employment relationship, such as plant repair, loading and unloading and moving.

Summary: the main difference between the two is that, "wages, salaries" employment and employment relationship, "wages, salaries" in the unit has "position" or The main difference between the two is the existence of an employment relationship, the existence of a "position" or "post" in the unit, and whether or not to participate in the unit's attendance, and to obey the unit's rules and regulations.

(2) Tax treatment

1. Enterprise income tax treatment

(1) "wages, salaries" pre-tax deduction: according to the pre-tax deduction of wages and salaries, the base of the total amount of wages and salaries of the enterprise as the basis for calculating the deduction of all other related expenses. Policy basis: "Announcement of the State Administration of Taxation on Taxable Income for Enterprise Income Tax (Announcement of the State Administration of Taxation No. 15 of 2012)

(2) Pre-tax Deduction for "Remuneration for Labor Services": Enterprises paying remuneration for labor services can apply for issuance of invoices for labor services on behalf of the competent state tax authorities of the place where the services are performed, and withhold the corresponding personal income tax payments. The company can apply for a labor service invoice from the competent state tax authorities in the place where the labor service is paid, and withhold the corresponding personal income tax and other taxes and fees, which are recorded in the accounts, and the enterprise obtains the invoice issued on behalf of the company, which involves the payment of the labor service costs can be deducted before the enterprise income tax.

(3) "labor dispatch" pre-tax deduction: the costs paid to the labor dispatch company, should be used as labor expenses, need to obtain invoices can be deducted before the tax; directly paid to the individual employee's expenses, should be used as wages and salaries and employee welfare expenses, the relevant internal and other vouchers can be deducted before the tax. Policy basis: "State Administration of Taxation on the issue of pre-tax deduction of enterprise wages and salaries and employee welfare expenses and other expenditures" (State Administration of Taxation Announcement No. 34 of 2015)

2. Individual income tax

(1) "wages, salaries": pay taxes according to the calculation of income from wages and salaries. 3500 yuan starting point. If an individual in two and more than two positions, while obtaining wages, income, the unit of each according to the 3500 yuan quick deduction to calculate the tax, by the individual to go to the tax authorities to consolidate the declaration, that is, income from two and more than the income of the two places to consolidate the processing, and according to the wages, salary income calculation of personal income tax.

(2) "Remuneration for labor": pay individual tax according to the calculation of income from remuneration for labor

Each time income ≤ 4000 yuan: taxable amount = (each income - 800) × 20%;

Each time income > 4000 yuan: taxable amount = each income × (1-20%) × 20%;

Each time income > 4000 yuan: taxable amount = each income × (1-20%) × 20%;

Each time income > 4000 yuan: taxable amount = each income × (1-20%) × 20%. )×20%;

Each income from remuneration for labor>20000 yuan: taxable amount=each income×(1-20%)×applicable tax rate-quick deduction (with a markup levy)

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