In order to adapt to the fierce market competition and the management needs of each division-profit center, the income and benefits of personnel in each profit center are combined with the overall benefits of the profit center where they are located, and the specific salary grades are 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 annual salary system can be implemented for qualified department heads (inclusive) and above, and how to reimburse employees for heating expenses.
This situation is first recorded in the "Payable Staff Salary" and then allocated to the expenses. The specific processing ideas are as follows:
Borrow: payable to employees-employee benefits
Loans: bank deposits
Then make distribution and carry out the following accounting treatment:
Borrow: production cost (production workers)
Management expenses (management personnel)
Loan: Payable staff salaries-staff welfare funds.
2. Do I have to pay a tax on the car stickers and phone bills reimbursed?
The Notice of State Taxation Administration of The People's Republic of China on Individuals Obtaining Personal Income Tax from subsidy income due to the Reform of Official Car System (Guo [2006] No.245) stipulates: 1. The income paid to employees in cash and reimbursement due to the reform of official car system is regarded as an individual obtaining official car subsidy income, and personal income tax is levied according to the item of "income from wages and salaries".
3. Is it necessary to pay personal income tax for reimbursement of travel expenses?
According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Individual Income Tax Policies for Enterprises to Give Individual Rewards to Marketers by Freelance (Caishui [2004]11No.), enterprises and units organize tourism activities for people with outstanding marketing performance in the name of training courses, seminars and work visits, and reward individuals (including commodities and securities) with marketing performance. ) by exempting travel expenses and travel expenses.
4. Can I charge for some expenses reimbursed across the year?
According to Article 9 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (the State Council Order No.512, 2007), the taxable income of an enterprise is calculated on the accrual basis, which belongs to the income and expenses of the current period, regardless of whether the payment is received. The income and expenses that do not belong to this period, even if the money has been received and paid in this period, are not regarded as the income and expenses of this period. Except as otherwise provided by this Ordinance and the competent departments of finance and taxation of the State Council.
In practice, it often involves the handling of inter-annual expenses. Usually, the supervision of the finance and taxation departments is relatively loose for the expenses that cross the month but not the new year, but the expenses that cross the year are often tight. Enterprises should take the inter-annual expenses as appropriate adjustments when settling accounts, so as to make them conform to the accrual basis principle. What if there is no invoice for employee reimbursement?
According to the Opinions on Strengthening Enterprise Income Tax Management (Guo Shui Fa [2005] No.50), expenses incurred by an enterprise that exceed the pre-tax deduction scope, exceed the pre-tax deduction standard or cannot provide true, legal and valid credentials shall not be deducted before tax.
5. Can the telephone invoices of company employees be reimbursed?
Pre-tax deduction of communication fees. From June 5438+1 October1,2008, office communication subsidies related to obtaining taxable income paid by enterprises according to their own relevant regulations are included in employees' wages and salaries, and treated according to the provisions of pre-tax deduction of wages and salaries. Personal communication expenses in the name of bills are not allowed to be deducted before enterprise income tax.
6. How to deal with the rental fee and reimbursement fee of private cars?
According to the document Notice of Beijing Local Taxation Bureau on Defining Some Business Policies of Enterprise Income Tax (Beijing Local Taxation Bureau [2003] No.646), the rent paid by taxpayers in accordance with the lease contract or agreement is allowed to be deducted before tax on the basis of obtaining true, legal and valid vouchers; On the basis of obtaining authentic, legal and valid vouchers, the gasoline fee, bridge crossing fee and parking fee incurred during the lease period are allowed to be deducted before tax. Vehicle insurance, maintenance and other car expenses that should be borne by individuals 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 in People's Republic of China (PRC), if the tax authorities are in doubt about the tax-related invoices or vouchers obtained by units and individuals from abroad, they may require them to provide confirmation certificates from overseas notaries or certified public accountants, which can only be used as accounting vouchers after examination and approval by the tax authorities.
8. Can employees' personal medical expenses be reimbursed before tax?
According to Article 3 of the Notice of State Taxation Administration of The People's Republic of China on Deduction of Wages, Salaries and Employee Welfare Expenses (No.3 [2009] of the State Administration of Taxation), the employee welfare expenses stipulated in Article 40 of the Implementation Regulations include the following contents:
1. The equipment, facilities and personnel expenses incurred by the welfare departments of enterprises that have not independently implemented social functions, including the equipment, facilities and maintenance expenses of collective welfare departments such as staff canteens, staff bathrooms, barbershops, clinics, nurseries and sanatoriums, and the wages and salaries, social insurance premiums, housing accumulation funds and labor expenses of the staff of welfare departments.
9. Do employees have to pay personal income tax for reimbursement of travel expenses?
Article 2 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Policies of Individual Income Tax (Guo Shui Fa [1999] No.58) stipulates: "With regard to the taxation of personal traffic and communication in subsidy income, individual 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, individual income tax will be paid if it is incorporated into' wages and salaries' in that month; If it is not paid monthly, it will be decomposed into the month it belongs to, merged with the salary income of the current 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 situation of taxpayers' official transportation and communication expenses, determined after approval by the provincial people's government, and reported to State Taxation Administration of The People's Republic of China for the record. "
10. Can electronic tickets be used as reimbursement vouchers?
According to the provisions of the document [2006] No.248 of Jingdi Tax Ticket, air transport e-ticket travel to travel itinerary (hereinafter referred to as "travel to travel itinerary") is temporarily used as a payment voucher or reimbursement voucher for passengers to purchase e-tickets, and it also has the function of reminding passengers of their itinerary. The "travel itinerary" adopts one person, one vote, and is not used as a necessary voucher for airport check-in procedures and security inspection.
1 1. Can the change and refund documents issued by airlines be used as reimbursement vouchers?
China's invoice management measures stipulate: "Units and individuals selling goods, providing services and engaging in other business activities, and collecting money from foreign operations, 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 belong to special invoices. In addition, some departments and enterprises charge various fees and use receipts. Strictly speaking, the bill mentioned here is a receipt printed by the airline itself and does not meet the requirements of relevant regulations. However, it can usually be used as an 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.
Credit: Cash on hand
Then share the cost:
Borrow: production cost
production cost
Management cost
Loan: wages payable to employees.
If you have other fiscal and taxation related issues, scan the QR code below to follow the official WeChat.
Trust us privately, and we will reply to your questions in time.