欢迎扫描下方二维码关注： 王总，这可不行! 她没在公司任职、没提 供服务,属于"与收入无关的人员工资"，按 《中华人民共和国企业所得税法》第八条, 这部分不能税前扣除。 & 政策依据 01 《中华人民共和国企业所得税法》第八条 规定，企业实际发生的与取得收入有关的、合 理的支出，准予在计算应纳税所得额时扣除。 02 《中华人民共和国企业所得税法实施条例 》第二十七条明确，"与取得收入有关的支出 " 是指与生产经营活动直接相关的支出。 PART Z 应由个人员担的税费支出，不得税前扣除 / ● 情形 企业替员工承担的个人所得税，应由个人缴纳 的社会保险费（如员工个人部分的养老、医疗、住 房公积金），以 "报销" 等形式计入工资薪金支 සී 我这应发 2 万,扣完只剩 1 万多,公司能 把这些税费给我 "报销" 了不? 这也不行! 个税、社保个人部分是您自 己该承担的,按国税函〔2009〕3 号,这些 支出不能算企业的扣除项。 & 政策依据 01 《国家税务总局关于企业工资薪金及职工 福利费扣除问题的通知》（国税函〔2009〕3 号）规定，工资薪金支出应为企业实际发放给 员工的、合理的劳动报酬；应由个人承担的税 ...

欢迎扫描下方二维码关注： 餐 根据《国家税务总局关于企业工资薪金和职 工福利费等支出税前扣除问题的公告》(国家税 务总局公告 2015 年第 34 号)规定: 一、企业福利性补贴支出税前扣除问题 列入企业员工工资薪金制度、固定与工资薪 金一起发放的福利性补贴,符合《国家税务总局 关于企业工资薪金及职工福利费扣除问题的通 知》(国税函〔2009〕3 号)第一条规定的,可作为 企业发生的工资薪金支出,按规定在税前扣除。 一、关于合理工资薪金问题 《中华人民共和国企业所得税法实施条例》 第三十四条所称的" 合理工资薪金",是指企业 按照股东大会、董事会、薪酬委员会或相关管理 机构制订的工资薪金制度规定实际发放给员工 来源 山西税务税宣速递 不能同时符合上述条件的福利性补贴,应作 为国税函〔2009〕3 号文件第三条规定的职工福 利费,按规定计算限额税前扣除。 根据《国家税务总局关于企业工资薪金及职 工福利费扣除问题的通知》(国税函〔2009〕3号) 规定: 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎 ...

Core Viewpoint - The article discusses the tax regulations and benefits for individual industrial and commercial households in China, particularly focusing on employee salary deductions and VAT preferential policies for small-scale taxpayers [6][7][9]. Group 1: Employee Salary Regulations - According to the Individual Income Tax Deduction Management Measures, the salary paid to employees can be deducted before tax, while the salary of the owner cannot be deducted [6][7]. - It is emphasized that the regulations for owners and employees differ significantly, highlighting the importance of understanding these distinctions [8]. Group 2: VAT Preferential Policies - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales not exceeding 100,000 yuan (or quarterly sales not exceeding 300,000 yuan) are exempt from VAT [10]. - Additionally, small-scale taxpayers can apply a reduced VAT rate of 1% on taxable sales that would normally be taxed at 3% during the same period [11].

Core Viewpoint - The article discusses the regulations regarding the deductibility of salary and wage expenses for enterprises, emphasizing the importance of adhering to the standards set by tax authorities to ensure that only reasonable and compliant expenses are deductible [4][6][7]. Summary by Sections Definition of Salary and Wage Expenses - Salary and wage expenses include all forms of cash and non-cash compensation paid to employees, such as basic salary, bonuses, allowances, and overtime pay [4]. Reasonable Salary and Wage Expenses - Reasonable salary and wage expenses are defined as those that are actually paid to employees according to the established salary system of the enterprise, which must be confirmed by tax authorities [6][11]. Deductibility Criteria - Enterprises must ensure that their salary and wage expenses meet specific criteria to be deductible, including having a standardized salary system, compliance with industry and regional standards, and orderly adjustments to salaries [11]. Government Limitations on State-Owned Enterprises - State-owned enterprises cannot deduct salary expenses that exceed the limits set by government authorities; any excess is not included in the total salary expenses for tax calculations [7][8]. Treatment of Prepaid Salaries - Prepaid salaries that are not actually paid by the end of the annual tax settlement cannot be deducted in that tax year [10][11]. External Labor Dispatch Expenses - Expenses incurred from using external labor dispatch services must be categorized correctly for tax purposes, with direct payments to labor dispatch companies classified as service fees, while payments to individual employees are classified as salary and welfare expenses [12][13].

Group 1 - The article discusses the regulations regarding the issuance and cancellation of invoices as per the National Taxation Administration's updated guidelines [10] - It specifies the procedures for voiding paper invoices and issuing red invoices in cases of sales returns, errors in invoicing, or service interruptions [10] - The article also outlines the requirements for issuing red invoices for electronic invoices under similar circumstances [10] Group 2 - It addresses the eligibility of small and micro enterprises for corporate income tax preferential policies if they meet the criteria during the year [12] - The article explains how previously overpaid corporate income tax can be offset against future tax payments if the enterprise qualifies as a small and micro enterprise [14]

Core Viewpoint - The article discusses the definition and criteria for determining reasonable salary and wage expenses for enterprises, as well as the specifics of employee welfare expenses and their tax deductibility [1][2][3]. Summary by Sections Definition of Salary and Wage Expenses - Salary and wage expenses refer to all cash and non-cash compensation paid to employees, including basic salary, bonuses, allowances, and other related expenditures [1]. - Reasonable salary and wage expenses are defined as those that comply with the company's established salary system and are confirmed by tax authorities based on specific criteria [1][2]. Criteria for Reasonable Salary and Wage Expenses - The criteria for determining reasonable salary and wage expenses include: 1. The enterprise has a standardized salary system. 2. The salary system aligns with industry and regional standards. 3. Salary adjustments are orderly and relatively fixed over time. 4. The enterprise has fulfilled its tax withholding obligations. 5. The arrangements are not aimed at tax evasion [1]. Employee Welfare Expenses - Employee welfare expenses include costs related to facilities and services provided for employees, such as canteens, medical services, and various subsidies [3]. - Specific components of employee welfare expenses include: 1. Costs incurred by internal welfare departments for facilities and personnel. 2. Various subsidies for health care, living, housing, and transportation. 3. Other welfare expenses such as funeral subsidies and relocation expenses [3]. Accounting for Employee Welfare Expenses - Enterprises must maintain separate accounts for employee welfare expenses to ensure accurate accounting. Failure to do so may result in tax authorities imposing reasonable estimates [4]. Tax Deductibility of Salary and Welfare Expenses - Salaries that are accrued in December but paid in January can be deducted in the year they are accrued [6]. - Welfare subsidies that are part of the salary system can be deducted as salary expenses, while those that do not meet the criteria must be classified as welfare expenses [6]. Treatment of Temporary Workers - Expenses related to seasonal workers, temporary workers, interns, and re-employed retirees must be categorized as either salary expenses or welfare expenses, with specific tax deductibility rules applying to each category [6].

Core Viewpoint - The article discusses the tax deduction policies for wages and salaries in corporate income tax filings, emphasizing the importance of understanding the regulations to avoid errors during the tax declaration process [2]. Group 1: Scope of Wage and Salary Deductions - The range of deductible wages and salaries includes all cash and non-cash forms of compensation paid to employees, such as basic salaries, bonuses, allowances, and other related expenses [4]. - "Reasonable wages and salaries" are defined as those actually paid to employees according to the company's established compensation system [6]. Group 2: Calculation and Deduction Limits - The total amount of wages and salaries is calculated based on actual payments made, excluding employee welfare expenses, education expenses, and various social insurance contributions [9]. - Welfare subsidies that are part of the wage system and paid alongside salaries can be deducted as wage expenses, while those that do not meet the criteria must be treated as welfare expenses [10][11]. Group 3: External Labor and Wage Deductions - Expenses incurred from external labor dispatch can be categorized as either labor costs or wage expenses, depending on whether payments are made directly to the labor dispatch company or to individual employees [13]. - Companies must ensure their wage systems are compliant with industry standards and that wage adjustments are orderly and legally compliant [14]. Group 4: Special Cases and Reporting Requirements - Prepaid but unpaid wages at the end of the fiscal year can still be deducted in the current tax year [16]. - Companies implementing stock incentive plans must follow specific tax treatment guidelines, including the timing of deductions based on when stock options are exercised [18][19]. - Regardless of tax adjustments, companies must report all wage expenses using the designated tax forms [21].

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Group 1 - The concept of "reasonable salary" refers to the wages paid to employees according to the company's established salary system, which must comply with industry and regional standards [3][4] - Companies can deduct wages that are accrued in December of the current year and paid in January of the following year from their taxable income for the current year [4] - Expenses incurred from hiring external labor through labor dispatch should be categorized as either labor costs or salary expenses, depending on the payment arrangement [5] Group 2 - Costs associated with seasonal workers, temporary workers, interns, and rehired retirees can be deducted from corporate income tax, classified as either salary expenses or employee welfare expenses [7] - The "total salary amount" used for calculating deductions for employee welfare, education, and union expenses refers to the actual wages paid, excluding welfare, education, union fees, and pension contributions [7][8]