Heating subsidy payment standard 2023

Standard of heating subsidy fee in 2023:

(1) The heating fee standard for on-the-job staff and retirees of government agencies and institutions in each heating period has been raised from the current standard to: provincial 1.550 yuan, departmental1.654,38+0.000 yuan, departmental 950 yuan, and departmental and below 800 yuan.

(two) the standard of heating fee for urban low-income households in each heating period has been raised from the current standard to 600 yuan.

(3) The heating fee standard for rural low-income households and rural five-guarantee households in each heating period is raised from the current standard to 200 yuan.

Generally speaking, there are two forms of payment of heating fees, namely, issuing heating fees and issuing heating items.

1. Heating costs are included in employee welfare funds. According to Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law, the employee welfare expenses incurred by an enterprise shall be deducted if they do not exceed 14% of the total wages and salaries. The Supplementary Notice of State Taxation Administration of The People's Republic of China on Doing a Good Job in the Final Settlement and Payment of Enterprise Income Tax in 2007 stipulates that the employee welfare expenses incurred in 2008 and subsequent years should first be offset against the balance of employee welfare expenses accrued in previous years but not actually used, and the insufficient part should be deducted according to the provisions of the tax law.

2. Heating supplies belong to the scope of labor insurance expenses. Article 48 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that reasonable labor protection expenses incurred by enterprises are allowed to be deducted. Some enterprises may pay both fees at the same time. For example, an enterprise pays a heating fee of 1000 yuan/month to front-line workers, and also provides workers with labor protection articles such as winter clothes, charcoal and electric stoves in winter. In this case, the heating fee paid in cash belongs to the welfare fee, while the provision of winter clothes and other cold-proof products for employees belongs to the labor protection fee. Although accounting is charged to management expenses, different treatment methods are adopted in pre-tax deduction, that is, heating expenses are charged to employee welfare expenses and heating products are charged to employee labor protection expenses.

To sum up: heating fee standard 1: According to the national regulations, those who have not installed heating equipment can not pay heating fees, but generally the residential areas under unified management will be installed uniformly.

Heating fee standard 2: heating fees are generally charged according to the fees stipulated by the community. Like property fees, as long as the house generates related expenses, it must be paid regardless of whether the residents live or not.

Heating fee standard 3: Generally, the price and collection method of heating fee are different in different places, and it is ok to take the month as the unit, the quarter as the unit and the year as the unit. The general heating fee is levied according to the area of the house. The price per square meter per month is not very high.

Legal basis:

Notice of State Taxation Administration of The People's Republic of China on the deduction of wages and salaries of enterprises and welfare expenses of employees

The tax law stipulates that it is allowed to deduct expenses such as winter heating subsidies for employees, heatstroke prevention and cooling expenses for employees, and labor protection expenses for employees. However, due to the different situations in different places, industries and enterprises, it is still difficult to stipulate a unified national deduction standard in the tax law. Therefore, in principle, enterprises are allowed to deduct according to the facts. In order to prevent enterprises from arbitrarily increasing the deduction expenses in the name of these expenses, the provincial tax authorities may, according to the local actual situation, determine the maximum amount of pre-tax deduction of the above expenses and report it to State Taxation Administration of The People's Republic of China for the record.