Henan province heating subsidy standard

3000 yuan. Personal income tax is levied on heating subsidies in Henan Province at 3,000 yuan, and no personal income tax is levied on heating subsidies within 3,000 yuan actually paid by enterprises to employees (regardless of grades). Henan Province, referred to as "Yu" for short, is the provincial administrative region of People's Republic of China (PRC). Zhengzhou, the provincial capital, is located in the middle of China.

Legal analysis: heating fee standard 1: the state stipulates that heating fees may not be paid if heating equipment is not installed, but generally unified management of residential areas will be installed.

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: 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.