(a) Enterprises that have not yet implemented the separation of the function of running a society, the equipment, facilities and personnel costs incurred by their internal welfare departments, including the equipment, facilities and repair and maintenance costs of the collective welfare departments such as staff canteens, staff bathrooms, hairdressing salons, medical clinics, childcare centers, nursing homes, etc., as well as the wages and salaries of the staff of the welfare departments, social insurance premiums, housing provident fund, labor costs, etc.
(2) Subsidies and non-monetary benefits for employees' health care, living, housing, transportation, etc., including medical expenses paid by enterprises to employees for overseas medical treatment on official business, medical expenses for employees of enterprises that do not have medical care coordination, medical subsidies for employees' dependent immediate family members, subsidies for heating costs, summer heat-prevention and cooling costs for employees, hardship subsidies for employees, relief expenses, subsidies for employees' canteens, and transportation subsidies for employees. Subsidies for employees' cafeteria expenses, employees' transportation subsidies, etc. Individual income tax: According to the relevant provisions of China's individual income tax, if the staff canteens have been accounted to individual employees, they need to be included in the total wages of the employees on a monthly basis and pay individual income tax uniformly; if the enterprise has not been accounted to individual employees, it is a kind of collective welfare, and the beneficiary employees are not measurable, so they do not need to pay individual income tax. Accounting treatment: all the cafeteria costs are accounted for in the "payable employee compensation - payable welfare costs": debit "administrative expenses (operating expenses, etc.)" account, credit The "Employee Compensation Payable - Welfare Payable" account.
Second, the canteen assets are owned by the enterprise, the staff are the company's employees or temporarily employed employees, under the management of the company's administrative department, and foreign business. Value-added tax: for both external business, need to pay value-added tax according to the catering service industry, the internal part of the staff services do not have to pay value-added tax, regulations based on the same as the above "a".
Enterprise income tax:
1. The part of income from external business is included in the total taxable income of the enterprise, and the cost of accounting belongs to it, and is included in the total cost of the enterprise's operation;
2. The part of income from internal employees is implemented according to "I" above. Individual income tax: according to "I" above.
Accounting treatment:
1. Income from external operations is debited to "cash (bank deposits)" and credited to "other business income - tax payable".
2. The accounting treatment of the internal employee part of the implementation of the above "a".
Three, cafeteria assets owned by the company, outsourced to the outside catering company. Value-added tax (VAT): the outsourced catering company has to take its own unit as the VAT taxpayer, and at the same time issue invoices for reimbursement to the company it serves, but such VAT invoices are not deductible. Enterprise income tax: the enterprise shall reimburse the invoices to the outsourced catering company for reimbursement, and the relevant management shall be carried out according to the above mentioned "I" before tax with the limit of "Employee Welfare Expenses". At the same time, the depreciation of assets of the cafeteria shall be expensed at the limit of enterprise welfare expense. Individual income tax: The implementation of the above "I".
Accounting treatment:
1. When paying the outsourcing supplier, debit the account of "Employee Compensation Payable - Welfare Payable" and credit the account of "Bank Deposit". "
2.
2. According to the legal invoice issued by the supplier, debit the account of "Administrative Expenses (Business Expenses, etc.)" and credit the account of "Employee Compensation Payable - Welfare Payable". The account.
Legal Basis
The Individual Income Tax Law of the People's Republic of China
Article 4: The following items of individual income are exempted from individual income tax:
(1) The provincial-level people's governments, ministries and commissions of the State Council, and units of the People's Liberation Army (PLA) at the military level and above, as well as the income tax exemption for the following items issued by foreign organizations and international organizations. Science, education, technology, culture, health, sports, environmental protection and other prizes;
(2) interest on national bonds and financial bonds issued by the state;
(3) subsidies and allowances issued in accordance with the unified provisions of the state;
(4) welfare payments, pensions, relief funds;
(5) insurance payouts;
(6) military personnel's (f) Rehabilitation, demobilization, and retirement payments for military personnel;
(g) Settlement payments, severance payments, basic pensions, or retirement, severance, and retirement living allowances for cadres and employees in accordance with the unified provisions of the State;
(h) Income derived by diplomatic representatives, consular officials, and other personnel of embassies and consulates of various countries in China that is exempt from taxation in accordance with the provisions of the relevant laws;
( (ix) Income exempted from tax under international conventions and agreements signed by the Chinese government;
(x) Other income exempted from tax as prescribed by the State Council.
The tenth exemption of the preceding paragraph shall be reported by the State Council to the Standing Committee of the National People's Congress for the record.