What is the pre-tax deduction of social insurance premiums?

What is the pre-tax deduction of social insurance premiums?

1. If the five insurances and one gold paid by an enterprise for its employees meet the scope and standards stipulated by the relevant competent department of the State Council or the provincial people's government, it is allowed to deduct them according to the facts.

2. From June 5438+1 October1day, 2008, according to the relevant national policies and regulations, the supplementary pension insurance premiums and supplementary medical insurance premiums paid by enterprises for all their employees on the job or on the job will be deducted when calculating the taxable income. The excess shall not be deducted.

3. The personal safety insurance premiums paid by enterprises for special types of workers can be deducted according to the facts. Special types of work generally refer to personnel engaged in underground, high altitude, high temperature, heavy physical labor and toxic and harmful operations, and the scope of special types of work is determined by the competent departments of various industries or labor departments. Except for the personal safety insurance premiums paid by enterprises for special types of workers in accordance with the relevant provisions of the state and other commercial insurance premiums that can be deducted according to the provisions of the competent departments of finance and taxation of the State Council, the commercial insurance premiums paid by enterprises for investors or employees shall not be deducted.

Common 10 pre-tax deduction and deduction standard

0 1. Deduction standard for salary expenses: actual deduction.

According to the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), it is allowed to deduct the reasonable wages and salaries incurred by the enterprise.

02. Deduction standard of labor protection expenses: actual deduction.

According to the Implementation Regulations of People's Republic of China (PRC) Enterprise Income Tax Law, reasonable labor protection expenses incurred by enterprises are allowed to be deducted.

03. Deduction standard for employee welfare expenses: 14%.

According to the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), employees' welfare expenses incurred by enterprises are allowed to be deducted if they do not exceed 65,438+04% of the total wages and salaries.

04. Deduction standard of trade union funds: 2%

According to the "Regulations on the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)", the union funds drawn by enterprises at the proportion of total wages not exceeding 2% are allowed to be deducted.

05. Deduction standard for employee education funds: 8%

According to the Ministry of Finance? Notice of State Taxation Administration of The People's Republic of China on Pre-tax Deduction Policy for Employees' Education Funds (Caishui [2018] No.51), the part of employees' education funds incurred by enterprises that does not exceed 8% of the total wages and salaries is allowed to be deducted when calculating the taxable income of enterprise income tax; The excess is allowed to be carried forward to the next tax year for deduction.

06. Deduction standard of basic social insurance premium and housing accumulation fund (five insurances and one fund): Deduction according to the facts.

According to the "Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)", the basic social insurance premiums and housing accumulation funds paid by enterprises for their employees are allowed to be deducted according to the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government.

07. Deduction standard for supplementary old-age insurance and supplementary medical insurance: 5%

According to the Ministry of Finance? People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China about supplementary endowment insurance? Notice on Issues Concerning Enterprise Income Tax Policies of Supplementary Medical Insurance (Caishui [2009] No.27), since June 5438+ 10/day, 2008, the supplementary endowment insurance premiums and supplementary medical insurance premiums paid by enterprises for all employees of the enterprise in accordance with relevant national policies and regulations shall be deducted when calculating taxable income; The excess shall not be deducted.

08. Deduction standard for business entertainment expenses: 60%

According to the "Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)", the business entertainment expenses incurred by an enterprise related to production and business activities shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5% of the sales (business) income of that year.

09. Advertising expenses and business promotion expenses

(1) Deduction standard: 15%

According to the "Regulations on the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)", the eligible advertising fees and business promotion fees incurred by enterprises shall not exceed 65,438+05% of the sales (business) income of the current year, unless otherwise stipulated by the competent departments of finance and taxation of the State Council, and shall be deducted; The excess is allowed to be carried forward to the next tax year for deduction.

(2) Deduction standard: 30%

According to the Ministry of Finance? Announcement of State Taxation Administration of The People's Republic of China on Relevant Matters Concerning Pre-tax Deduction of Advertising Fees and Business Publicity Fees (Ministry of Finance? State Taxation Administration of The People's Republic of China Announcement No.43, 2020), the advertising expenses and business promotion expenses incurred in cosmetics manufacturing or sales, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing) do not exceed 30% of the sales (business) income of the year, and are allowed to be deducted; The excess is allowed to be carried forward to the next tax year for deduction.

10. Deduction standard for charitable donations: 12%.

According to the "Regulations on the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)", the part of the public welfare donation expenses incurred by enterprises within the total annual profit 12% is allowed to be deducted when calculating the taxable income; The part exceeding the total annual profit 12% is allowed to be deducted when calculating the taxable income within three years after carry-over.

What is the pre-tax deduction of social insurance premiums? Because our current social insurance expenses are shared by enterprises and individuals, in the relevant policies, the part of the funds borne by enterprises as the expenses of enterprises is allowed to be deducted before tax, that is to say, it is not within the tax base of enterprise income tax. Do you think this is right?