山西：通讯补贴是否缴纳个人所得税？

Group 1 - The announcement from the Shanxi Provincial Taxation Bureau states that personal communication subsidies received due to the reform of the communication system can be deducted as business expenses if they do not exceed 500 yuan per month; any amount exceeding this will be included in the monthly salary and taxed as "wages and salaries" income [1] - The withholding agent is required to calculate the cumulative amount of business expenses for the taxpayer up to the current month when prepaying the personal income tax on "wages and salaries" [1] Group 2 - According to the announcement from the State Taxation Administration regarding the management of policies for small-scale taxpayers, small-scale taxpayers are exempt from value-added tax (VAT) if their total monthly sales do not exceed 100,000 yuan; for those on a quarterly tax period, the exemption applies if the quarterly sales do not exceed 300,000 yuan [8] - If small-scale taxpayers exceed the 100,000 yuan threshold in monthly sales but, after deducting the sales of real estate for the current period, their sales do not exceed 100,000 yuan, they are still exempt from VAT on the sales of goods, services, and intangible assets [8][9]