Lu Yun, inspector of the Income Tax Department of State Taxation Administration of The People's Republic of China, China, said that personal income tax is levied on transportation and catering subsidies paid to business travelers in cash. However, if the actual transportation and catering invoices of business travelers are reimbursed as company expenses, personal income tax can be exempted.
The unit should tax the travel expenses and meal subsidies of business travelers in cash. However, if the company reimburses the actual transportation expenses and meals incurred by business travelers as company expenses according to certain national standards, it may not levy a tax as personal income.
For communication fee subsidies, if the local taxation bureaus of the provinces and cities stipulate the tax exemption standard for communication fees after reporting to the provincial people's government for approval, they may not be taxed. In the absence of tax exemption standards for communication fees, the unit should tax this allowance.
Extended data:
China's current personal income tax system adopts classified income tax system, which is divided into 1 1 tax items, with different deduction fees and tax rates, and individual income tax is levied separately. Because under the classified income tax system, each kind of income should be taxed separately, therefore, different income items cannot be deducted from each other, and different incomes under the same income item cannot be deducted from each other.
According to the current individual income tax law, the tax refund obtained by the partnership through the way of "exemption, credit and refund" of value-added tax does not belong to the income from the production and operation of the partnership, and there is no need to pay individual income tax.
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