Introduction of the case
The local tax inspection bureau in the process of special inspection of the remittance, found that a gift sales company's business income changes are abnormal, some months of the sudden increase in some months of the sudden drop in the person in charge of the enterprise's explanation is that the gift industry is very strong seasonality, meet the holidays is the peak season of sales, but the inspectors found that the enterprise's period expenses are also abnormal changes, especially the wages, the month of income before issuing wages. However, the inspectors also found that the enterprise's change of periodical expenses is also abnormal, especially the salary, the salary is paid only in the month of income, no income is not paid, and the larger the income is, the larger the salary is on the books! After checking the employees in the payroll one by one, it was found that there were a lot of false listings of personnel, the phenomenon of false increase in wages, and the wages in the payroll were not declared truthfully for personal income tax, and finally the inspectors asked the enterprise to make tax adjustments to this part of the wages and salaries that could not be deducted before the tax and pay the enterprise income tax according to law, and fined according to the provisions of the treatment.
Policy basis
Regulations on the Implementation of the Enterprise Income Tax Law
Article 34: Reasonable salary and wage expenditures incurred by an enterprise are allowed to be deducted.
What kind of salary is reasonable?
Reasonable salaries and wages, as referred to in Article 34 of the Implementation Regulations, refer to the salaries and wages actually paid to the employees in accordance with the salary and wage system formulated by the shareholders' general meeting, the board of directors, the remuneration committee or the relevant management organization. When the tax authorities confirm the reasonableness of wages and salaries, they can grasp them according to the following principles:
(1) the enterprise has formulated a relatively standardized system of wages and salaries for its employees;
(2) the system of wages and salaries formulated by the enterprise is in line with the level of the industry and the region;
(3) wages and salaries issued by the enterprise for a certain period of time are relatively fixed, and adjustments of wages and salaries are (d) The enterprise has fulfilled its obligation to withhold and pay personal income tax on behalf of individuals in accordance with the law in respect of the wages and salaries actually paid by the enterprise.
(4) The enterprise has fulfilled its obligation to withhold and pay personal income tax in accordance with the law in respect of the wages and salaries actually paid.
(e) The arrangements concerning wages and salaries are not aimed at reducing or evading taxes;
Tax-related reminders on wages and salaries
(1) It is recommended that enterprises formulate a written wage and salary management system;
(2) There must be minutes of meetings for the adjustments of wages in normal times;
(3) Improvement of attendance records of daily commuting of employees, etc.
(4) The enterprise has fulfilled the obligation of withholding personal income tax according to law.
(4) Remember not to artificially fabricate the employee roster;
(5) Pay attention to the payroll employees are required to make tax declarations in the tax declaration system
At the same time, special reminders are given to:
With the deepening of the Jin San system and the realization of information **** enjoyment of the big data between the various departments, the enterprises are required by law to pay the social security of the employees in full and timely manner and withholding the wages and salaries of the individual in accordance with the law. Withholding personal tax on behalf of wages and salaries will certainly be the general trend!
The reminder of which "salaries" are not deductible before tax is worth noting!
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