1. Management system of salary and corresponding level reimbursement for small enterprises

In order to meet the fierce market competition and the management needs of each division-profit center, the personnel income and welfare of each profit center are combined with the overall benefits of the profit center where they are located, and the specific salary level is formulated by each profit center according to this salary management. Among them: the income level of business personnel is directly linked to their own business completion; The income level of non-business personnel is related to the completion of profit indicators of their profit centers; According to the actual situation of different profit centers, the personnel in charge (inclusive) or above of qualified departments can implement the annual salary system, and how to handle the reimbursement of heating costs for employees.

this kind of situation is recorded in "Payable Staff Salary" before being allocated to expenses. The specific processing ideas are as follows:

Debit: Payables-Employee Benefits

Loan: Bank Deposit

Then make distribution for the following accounting treatment:

Debit: Production costs (production workers)

Management expenses (managers)

Loan: Payables-Employee Benefits

2. Reimbursement.

the notice of State Taxation Administration of The People's Republic of China on the issue of individuals obtaining personal income tax in subsidy income due to the reform of the official car system (Guo shui Han [2116] No.245) stipulates: 1. The income paid to individual employees in the form of cash and reimbursement due to the reform of the official car system shall be regarded as the individual obtaining the official car subsidy income, and the personal income tax shall be levied according to the item of "income from wages and salaries".

3. Is the travel expenses reimbursed subject to personal income tax?

according to the notice of the Ministry of finance and State Taxation Administration of The People's Republic of China on personal income tax policies for enterprises to provide personal rewards to marketers by means of free travel (caishui [2114] No.11), enterprises and units organize tourism activities for people with outstanding marketing performance in the name of training courses, seminars, work visits, etc., and the marketing performance rewards (including physical objects and marketable securities, etc.) for individuals by exempting travel expenses and travel expenses should be fully included in marketing according to the expenses incurred.

4. can some expenses reimbursed across years be charged?

according to article 9 of the regulations on the implementation of the enterprise income tax law of the people's Republic of China (the State Council order No.512, 2117), the calculation of taxable income of enterprises is based on the accrual basis, which belongs to the income and expenses of the current period, regardless of whether the money is received or not. Income and expenses that do not belong to the current period, even if the money has been received and paid in the current period, are not regarded as income and expenses of the current period. Except as otherwise provided by this Ordinance and the competent departments of finance and taxation of the State Council.

in practice, it is often involved in the handling of inter-annual expenses. Generally, the supervision of the finance and taxation departments is relatively loose for the expenses that cross the month and do not cross the year, but the caliber of the inter-annual expenses is often tight. Enterprises should use the inter-annual fees as appropriate adjustments when settling and paying, so as to make them conform to the accrual principle? What should I do if there is no invoice for employee reimbursement?

according to the opinions on several issues concerning strengthening the management of enterprise income tax (Guo shui fa [2115] No.51), the expenses that an enterprise exceeds the pre-tax deduction scope, exceeds the pre-tax deduction standard or cannot provide true, lawful and valid credentials shall not be deducted before tax.

5. can the telephone invoices of employees be reimbursed?

Pre-tax deduction of communication fees. From October 1, 2118, the office communication subsidies related to obtaining taxable income issued by enterprises according to their own relevant regulations are included in the wages and salaries of employees and treated according to the provisions of pre-tax deduction of wages and salaries. Personal communication expenses with bills as personal names are not allowed to be deducted before enterprise income tax.

6. how to deal with the rental fee and reimbursement fee for private cars?

according to the document notice of Beijing local taxation bureau on clarifying some business policies of enterprise income tax (Beijing local taxation bureau [2113] No.646), the rent paid by taxpayers in accordance with the lease contract or agreement for renting personal cars for work needs is allowed to be deducted before tax on the basis of obtaining true, legal and valid documents; On the basis of obtaining authentic, legal and valid documents, the gasoline fee, crossing and bridge fee and parking fee incurred during the lease period are allowed to be deducted before tax. Other automobile expenses that should be borne by individuals, such as vehicle insurance premiums and maintenance fees, shall not be deducted before enterprise income tax.

7. can foreign bills be used as reimbursement vouchers?

according to the provisions of article 34 of the measures for the administration of invoices of the people's Republic of China, if the tax authorities have doubts about the invoices or vouchers related to tax payment obtained by units and individuals from abroad, they may be required to provide confirmation certificates from overseas notaries or certified public accountants before they can be used as vouchers for accounting.

8. can employees reimburse their personal medical expenses before tax?

according to article 3 of State Taxation Administration of The People's Republic of China's notice on deduction of wages and salaries of enterprises and welfare expenses of employees (No.3 [2119] of the State Administration of Taxation), the welfare expenses of employees in enterprises stipulated in Article 41 of the Implementation Regulations include the following contents:

1. Equipment, facilities and personnel expenses incurred by enterprises that have not implemented social functions separately, Including the staff canteen, staff bathroom, barber shop, medical clinic, nursery, sanatorium and other collective welfare departments' equipment, facilities and maintenance costs, as well as the wages and salaries of welfare department staff, social insurance premiums, housing provident fund, labor costs, etc.

9. Is personal income tax calculated when employees reimburse tolls?

Article 2 of the Notice of State Taxation Administration of The People's Republic of China on Relevant Policies of Individual Income Tax (Guo Shui Fa [1999] No.58) stipulates: "With regard to the taxation of personal access to official transportation and communication in subsidy income, personal income tax shall be levied according to the items of' wages and salaries' after deducting certain standard official expenses. If it is paid on a monthly basis, it will be incorporated into the income from' wages and salaries' in the current month for personal income tax; If it is not paid monthly, it will be decomposed into the month it belongs to and merged with the income from wages and salaries in that month, and then personal income tax will be levied. The deduction standard of official expenses shall be investigated and calculated by the provincial local taxation bureau according to the actual occurrence of taxpayers' official transportation and communication expenses, and shall be determined after being approved by the provincial people's government and reported to State Taxation Administration of The People's Republic of China for the record. "

11. Can e-tickets be used as reimbursement vouchers?

according to document No.248 [2116] of Jingdi Tax Ticket, travel itinerary of Air Transport Electronic Ticket (hereinafter referred to as "travel itinerary") is temporarily used as the payment voucher or reimbursement voucher for passengers to purchase electronic tickets, and it also has the function of reminding passengers of their itinerary. "travel itinerary" adopts one person, one vote, and is not used as a necessary voucher for airport check-in procedures and security checks.

11. Can the change and refund bill issued by the airline be used as reimbursement voucher?

China's invoice management method stipulates: "Units and individuals that sell goods, provide services and engage in other business activities shall collect money from foreign businesses, and the payee shall issue invoices to the payer; Under special circumstances, the payer issues an invoice to the payee. " Invoices are generally printed by enterprises designated by tax authorities according to their authority, but some industries can print professional invoices themselves, such as air tickets, which are special invoices. In addition, some departments and enterprises collect various fees, and there is a phenomenon of using receipts. Strictly speaking, the bill mentioned here is a receipt printed by the airline itself, which does not meet the requirements of relevant regulations. However, it can usually be used as a reimbursement voucher.

12. how to handle the reimbursement of meals and medical expenses?

When employees' Chinese food expenses and reimbursed medical expenses occur:

Debit: Payable to employees

Loan: Cash on hand

Then amortize the costs:

Debit: Production costs

Manufacturing expenses

Management expenses

Loan: Payable to employees

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