What are the general remarks about the property fee for remittance purposes?

What are the general remarks about the property fee for remittance purposes?

Note information is generally used to fill in remittance purposes. For example, if you pay the property fee, just note the property fee directly. Generally, after filling in, if you choose a mobile phone to remind the other party of remittance, the purpose of this paragraph will be displayed. You can fill it in or not.

Can the property fee paid by the enterprise for the staff dormitory be deducted before the enterprise income tax?

1. According to Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (the State Council Order No.512 of the People's Republic of China), "the employee welfare expenses incurred by the enterprise shall be deducted if they do not exceed 14% of the total wages and salaries."

2. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Deduction of Wages, Salaries and Employee Welfare Expenses (Guoshuihan [2009] No.3), "3. Deduct employee welfare expenses.

The welfare expenses for enterprise employees stipulated in Article 40 of the Implementation Regulations include the following contents:

(1) Equipment, facilities and personnel expenses incurred by welfare departments in enterprises that have not yet independently implemented social functions, including equipment, facilities and maintenance expenses of staff canteens, staff bathrooms, barbershops, infirmary, nurseries, sanatoriums and other collective welfare departments, as well as wages and salaries of staff in welfare departments, social insurance premiums, housing accumulation funds, labor expenses, etc.

(2) Subsidies and non-monetary benefits in health care, living, housing and transportation. Employees, including medical expenses paid by enterprises to employees on business trips in different places, medical expenses of employees in enterprises that have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, subsidies for employees' difficulties, relief funds for employees' canteens, and transportation subsidies for employees.

(3) Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pension expenses, settling-in expenses, family leave travel expenses, etc. "

Therefore, the property fee paid by the enterprise for the dormitory should be included in the employee welfare fee, and the part not exceeding 14% of the total wages and salaries can be deducted before the enterprise income tax.

What is the purpose of remittance in the general remarks of property fees? When remitting money, the purpose of remarks can be filled in according to the actual situation of expenses. For example, if it is a property fee, it can be filled in directly according to the provisions of paying property fees, without too many restrictions. For more information about transfer and remittance, this website has a detailed introduction.