65438+February 3, 2009
Recently, the Ministry of Finance issued the "Notice on Strengthening the Financial Management of Enterprise Staff Welfare Expenses", and all the subsidies provided by enterprises for employees such as transportation, housing and communication were included in the total wages of employees. This means that relevant subsidies are incorporated into wage income to pay personal income tax.
Will this increase people's taxes?
What effect will it bring to people?
On February 2, 65438, the local taxation bureau of the autonomous region stated that subsidies such as housing subsidies, payment subsidies and meal subsidies have always been taxed. The notice only further clarifies the accounting methods of enterprises, and has nothing to do with the increase or decrease of personal income tax.
Welfare expenses are included in salary management.
165438+125 October, the reporter saw from the website of the Ministry of Finance the Notice on Strengthening the Financial Management of Employees' Welfare Expenses (No.242 [2009] of Caiqi), which clearly defined the employees' welfare expenses, and indicated that if the transportation, housing, communication and other welfare benefits provided by enterprises for employees have been monetized, the housing subsidies will be paid according to the standard or monthly. If the monetization reform has not been implemented, the related expenses incurred by the enterprise shall be managed as employee welfare expenses, but according to the unified regulations of the state on the reform policy of enterprise housing system, it is not allowed to purchase and build housing for employees.
The notice requires that telecommunications, electricity, transportation, heat, water supply, gas and other enterprises. Its products and services shall not be directly provided as employee benefits to employees and their relatives for free or low-cost use.
Will taxation increase controversy?
The issuance of this paper notice quickly attracted heated discussions and doubts on the Internet.
The sensitive "nerve" of personal income tax has been touched again.
Some netizens believe that welfare subsidies are included in the calculation of wages and salaries, which invisibly gives people a "salary increase" and will affect individual tax payment. For example, a person's salary does not reach the tax threshold of 2000 yuan. If you add various subsidies, you may have to pay taxes.
"Originally, my salary was only taxed at the rate of 5%. After adding subsidies, the salary base has become larger. After deducting the threshold, it will be taxed at 10%. " People's Daily Online netizens said that wages have indeed "risen" and taxes have also increased.
Some netizens believe that this regulation is only for enterprises, and it is unfair to say nothing about the administrative organs that really enjoy high housing subsidies, high food subsidies and high transportation subsidies.
Note: individual tax will not increase.
In this regard, the relevant personnel of the Income Tax Department of the Local Taxation Bureau of the Autonomous Region said: "The notice only adjusts the financial accounting methods of enterprises and does not affect the collection of personal income tax." Regardless of whether these subsidies are included in welfare funds or merged into wages and salaries now, people have to pay personal income tax according to the "salary income" stipulated in the tax law. The algorithm and nature of individual tax have not changed, so the principle of tax increase or tax reduction has not changed.
The staff explained that some netizens think that it is actually a conceptual mistake to incorporate benefits into wages to calculate individual taxes. This misunderstanding may be due to the fact that many citizens' personal income tax is not paid by themselves, but withheld and remitted by their employers, so they don't know much about individual taxes. It is also possible that some enterprises did not file tax returns truthfully, which brought some difficulties to tax collection and management, making people feel that welfare was not taxed before.
In some cases, the room can be exempted from tax.
According to the staff of the Income Tax Department of the Local Taxation Bureau of the Autonomous Region, in order to reduce people's housing burden, some people in Guangxi can enjoy the policy of paying individual taxes without paying others.
Exemption from tax includes: if the employees of our district, city, county (district), town organs, organizations, enterprises and institutions do not enjoy the purchase of public housing according to the housing reform policy, their units will give seniority subsidies according to the housing area standards that employees should enjoy; Workers who have enjoyed the purchase of public housing according to the housing reform policy, the housing area has not reached the prescribed housing subsidy area standard, and the difference between the housing subsidy area standard and the current housing area will be paid by their units.
The above-mentioned housing subsidies temporarily exempted from personal income tax, which are paid monthly, must be managed by the housing provident fund management department in accordance with the Measures for the Administration of Housing Provident Fund; One-time cash payment must be approved by the housing provident fund management department, otherwise it will not be exempted from personal income tax.
Source: South China Morning Post
Ps: Landlord, this question is not a problem. Is the most concerned issue, but also the most practical issue ~