Deduction standard of social insurance premium

1, Provisions on Pre-tax Deduction of Enterprise Income Tax for "Wage and Salary Expenditure"

Deduction regulations:

It is allowed to deduct the reasonable wages and salaries incurred by the enterprise.

Practical analysis:

(1) What kind of salary and salary expenses are reasonable?

According to Article 1 of No.3 Document of Guoshuihan [2009], the tax authorities can grasp the following principles when confirming the rationality of wages and salaries:

1, the enterprise has formulated a relatively standardized employee compensation system;

2. The wage and salary system formulated by the enterprise conforms to the industry and regional level;

3. The wages and salaries paid by enterprises in a certain period of time are relatively fixed, and the wage and salary adjustments are carried out in an orderly manner;

4. The enterprise has fulfilled the obligation to withhold and remit personal income tax on the wages and salaries actually paid;

Wages and salaries are not arranged to reduce or evade taxes.

(2) Is there a total amount limit for reasonable pre-tax deduction of wages and salaries?

1. For non-state-owned enterprises, "total wages and salaries" refers to the total wages and salaries actually paid by the enterprise according to the principle of confirming rationality, excluding employee welfare funds, employee education funds, trade union funds, social insurance fees and housing accumulation funds such as pension insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance.

2, state-owned enterprises, their wages, shall not exceed the limit given by the relevant government departments; The excess shall not be included in the total wages and salaries of the enterprise, nor shall it be deducted when calculating the taxable income of the enterprise.

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2. Provisions on pre-tax deduction of enterprise income tax for "employee welfare expenses"

Deduction regulations:

The employee welfare expenses incurred by the enterprise shall not exceed 14% of the total wages and salaries, and shall be deducted.

Practical analysis:

(1) What are the scope of employee welfare funds?

1. The equipment, facilities and personnel expenses incurred by the welfare departments of enterprises that have not implemented social functions alone, including the equipment, facilities and maintenance expenses of collective welfare departments such as staff canteens, staff bathrooms, barbershops, infirmary, nurseries and sanatoriums, as well as the wages and salaries, social insurance premiums, housing accumulation funds and labor expenses of welfare department staff.

2. Subsidies and non-monetary benefits for employees' medical care, living, housing and transportation, including medical expenses paid by enterprises to employees traveling in different places, medical expenses of employees who 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, subsidies 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.

(2) What are the requirements for the payment of employee welfare funds?

1, employee welfare expenses, foreign legal invoices, such as medical expenses paid to foreign employees on business, and medical expenses of enterprise employees who have not implemented medical co-ordination;

2. For all kinds of subsidies stipulated in the documents issued by the enterprise itself, the original vouchers shall be made according to the relevant national policies and the systems and standards formulated by the enterprise, such as subsidies for medical care, living, housing, transportation and other aspects of employees and non-monetary benefits, which are specific to the provisions of medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, relief funds for employees' difficulties, canteen funds subsidies for employees, and transportation subsidies for employees.

3. Provisions on pre-tax deduction of enterprise income tax for "trade union funds"

Deduction regulations:

The part of the trade union funds allocated by the enterprise that does not exceed 2% of the total wages is allowed to be deducted.

Practical analysis:

(a) what are the provisions of the trade union funds payment voucher?

1. Since July 1 day, 2065, the part of the trade union funds allocated by the enterprise that does not exceed 2% of the total wages shall be deducted before the enterprise income tax with the special receipt of the trade union funds income issued by the trade union organization.

From 2.20 10 and 1, in areas where the tax authorities are entrusted to collect trade union funds, the trade union funds allocated by enterprises can also be deducted before tax according to law with legal and valid trade union funds collection credentials.

(two) to obtain the "special receipt" of trade union funds income, but not actually paid, can it be deducted?

Trade union funds not actually paid to trade union organizations shall not be deducted before tax.

4. Provisions on pre-tax deduction of enterprise income tax for employee education funds

Deduction regulations:

Except as otherwise provided by the competent departments of finance and taxation of the State Council, the part of employees' education expenses incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.

Practical analysis:

(1) What are the provisions on the expenditure scope of employee education funds?

1, induction and job transfer training;

2. Adaptability training for various posts;

3. On-the-job training, vocational and technical level training and high-skilled personnel training;

4. Continuing education of professional and technical personnel;

5, special operations personnel training;

6, the enterprise organization staff training costs;

7, employees to participate in professional skill appraisal, professional qualification certification and other expenses;

8. Purchase teaching equipment and facilities;

9, employee post self-study incentive fee;

10, employee education and training management fee;

1 1, approved by the unit to participate in continuing education and key professional skills of relevant government departments, on-the-job training, vocational and technical level training, high-skilled personnel training funds, can be charged from the employee education and training funds of the enterprise where the employee is located;

12, industrial and mining construction enterprises and other enterprises that employ more migrant workers, as well as enterprises that accept more rural migrant workers in the process of urbanization, the cost of training migrant workers and rural migrant workers can be paid from the staff education and training funds;

13, other expenses related to employee education.

(2) What expenses do not belong to the expenditure scope of employee education funds?

1. The expenses for employees of enterprises to participate in social education and personal on-the-job education to obtain degrees shall be borne by individuals, and the funds for education and training of employees of enterprises shall not be misappropriated.

2. Senior management personnel of enterprises go abroad for training and inspection, and the higher one-time expenses are charged from other management expenses to avoid crowding out the daily expenses of employee education and training.

3. The wages of full-time teaching staff, all kinds of labor insurance, welfare and bonuses, as well as the wages paid to full-time students in accordance with the regulations, are not included in the staff education funds, and are paid by my unit in accordance with the regulations.

4. Textbooks, reference materials, slide rule (device), small drawing instruments (such as protractor, triangle, compass, etc.). ), pens, ink, paper and other school supplies used by students should be kept by themselves and cannot be spent on employee education funds.

5. Equipment necessary for holding employee education, which meets the standard of fixed assets, shall be charged separately from capital construction investment or enterprise renovation funds and administrative expenses according to regulations, and shall not be included in employee education funds.

6. The classrooms, school buildings and education bases required for holding employee education should be adjusted and solved in the existing houses according to the principle of simplicity. Must be built, the old enterprise can be arranged in the enterprise renovation funds to solve; Capital construction investment expenditure of administrative and public institutions; New units should consider the necessary facilities for employee education when designing, and the required funds should be solved within the total investment of new projects.

(3) What are the special provisions for the expenditure of employee education funds?

1. The employee education expenses incurred by the recognized advanced technical service enterprises, which do not exceed 8% of the total wages and salaries, are allowed to be deducted when calculating the taxable income; The excess shall be allowed to be carried forward and deducted in future tax years.

2, high-tech enterprise staff education expenditure, not more than 8% of the total wages and salaries, allowed to be deducted when calculating the taxable income of enterprise income tax; The excess shall be allowed to be carried forward and deducted in future tax years.

3. Staff training expenses of integrated circuit design enterprises and qualified software enterprises shall be accounted for separately and deducted when calculating taxable income according to the actual amount.

5, "basic social insurance premiums and housing provident fund" enterprise income tax pre-tax deduction provisions

Deduction regulations:

The basic social insurance premiums and housing accumulation funds paid by enterprises for employees in accordance with the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government are allowed to be deducted.

Practical analysis:

(1) What is the scope and standard of collecting basic social insurance premiums?

According to relevant laws and regulations, if the average monthly salary of employees is lower than 60% of the local average monthly salary, 60% of the local average monthly salary will be used as the base for paying social security; If the average wage of local employees exceeds 300%, 300% of the average monthly wage of local employees shall be used as the base for paying social security, and the excess part shall not be recorded in the base for paying wages or calculating pensions.

(two) how is the scope and standard of housing provident fund deposit stipulated?

The deposit ratio of units and employees shall not be less than 5%, and shall not be higher than 12% in principle. If the proportion of unit housing provident fund deposit is increased to issue employee housing subsidies, it shall be indicated in the personal account.

In principle, the monthly salary base of housing provident fund shall not exceed 2 or 3 times of the average monthly salary of employees in the previous year published by the statistical department of the city where the employees are located. Specific standards are determined by local governments according to actual conditions.

6, "supplementary pension insurance" enterprise income tax deduction provisions

Deduction regulations:

Supplementary endowment insurance premiums and supplementary medical insurance premiums paid by enterprises for investors or employees are allowed to be deducted within the scope and standards stipulated by the competent departments of finance and taxation of the State Council.

Practical analysis:

(1) How is the scope and standard of supplementary old-age insurance stipulated?

From June 5438+ 10/day, 2008, according to the relevant national policies and regulations, the supplementary endowment insurance premium and supplementary medical insurance premium 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.

(2) What are the special provisions for the deduction of supplementary endowment insurance?

The payment of supplementary endowment insurance must benefit all employees, and the supplementary endowment insurance paid by only some employees shall not be deducted.

7. Provisions on pre-tax deduction of enterprise income tax for "business hospitality"

Deduction regulations:

Business entertainment expenses related to the production and business activities of the enterprise shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of the year.

Practical analysis:

(1) How to confirm the expenditure range of business entertainment expenses?

1, expenses for banquets or working meals due to the production and operation of enterprises;

2. Souvenirs given for the production and operation of the enterprise;

3, due to the needs of enterprise production and operation of tourist attractions and travel expenses;

4. Travel expenses incurred by business personnel due to the production and operation of the enterprise.

(2) How to confirm the calculation base of sales (business) income?

Sales (business) income includes sales of goods, provision of services and other main business income, as well as other business income and deemed sales income. But it does not include non-operating income (such as the income from ownership transfer of fixed assets or intangible assets) and investment income (except in special circumstances) (remember both positive and negative enumeration).

(3) How to deduct the business hospitality during the preparation period of the enterprise?

During the enterprise preparation period, the business entertainment expenses related to the preparation activities can be included in the enterprise preparation expenses according to 60% of the actual amount, and deducted before tax according to relevant regulations;

(four) how to deduct the entertainment expenses of equity investment enterprises?

For enterprises engaged in equity investment business (including group company headquarters, venture capital enterprises, etc.). ), the deduction limit of business entertainment expenses can be calculated according to the prescribed proportion of dividends, bonuses and equity transfer income distributed by the invested enterprise.

8, "advertising fees and business promotion fees" enterprise income tax deduction provisions

Deduction clause:

Unless otherwise stipulated by the competent department of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise do not exceed 15% of the sales (business) income of the current year, and are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.

Practical analysis:

(1) How to define advertising fees and business promotion fees?

1. Business promotion expenses are the expenses paid by enterprises to carry out business promotion activities, not necessarily through media advertising expenses, but also through advertising publicity, including gifts and souvenirs printed with corporate logos issued by enterprises;

2. Advertising fees are generally related expenses incurred by enterprises to introduce goods, services and enterprise information to the public through the media. Advertising fees generally meet three conditions: first, advertisements are produced by specialized agencies approved by the industrial and commercial departments; Second, the expenses have been actually paid and the corresponding invoices have been obtained; The third is to spread through certain media.

(2) What are the special provisions for advertising fees and business promotion fees?

1. Advertising expenses and business promotion expenses incurred in cosmetics manufacturing or sales, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing) that do not exceed 30% of the sales (business) income of the current year are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.

2, tobacco advertising and business promotion expenses of tobacco enterprises, shall not be deducted in the calculation of taxable income.

3. The advertising expenses and business promotion expenses incurred by the enterprise during the preparation period can be included in the preparation expenses of the enterprise according to the actual amount, and deducted before tax according to the relevant regulations.

9. Provisions on pre-tax deduction of enterprise income tax for "commission and handling fee expenses"

Deduction regulations:

The expenses and commission expenses related to production and operation of the enterprise shall be deducted if they do not exceed the following calculation limits; The excess shall not be deducted.

1. Insurance company: Property insurance companies calculate the limit according to 15% (including this figure, the same below) of the balance of all premium income in the current year after deducting surrender premium; The life insurance enterprise shall calculate the limit according to the balance 10% of the total premium income in the current year after deducting the surrender premium.

2. Real estate enterprises: enterprises entrust overseas institutions to sell their developed products, and the part of the sales expenses (including commissions or handling fees) paid by enterprises to overseas institutions that does not exceed 65,438+00% of the entrusted sales income can be deducted according to the facts.

3. Telecom enterprises: In the process of developing customers and expanding business (such as entrusting sales of telephone access cards, telephone prepaid cards, etc.), telecom enterprises need to pay fees and commissions to brokers and agents. If the actual related fees and commissions do not exceed 5% of the total income of the enterprise in the current year, they are allowed to be deducted according to the facts before enterprise income tax.

4. Other enterprises: the limit is calculated by 5% of the income confirmed in the service agreement or contract signed with the intermediary service institutions or individuals with legal business qualifications (excluding both parties to the transaction and their employees, agents and representatives, etc.). ).

Practical analysis:

(1) How to define commission and handling fee expenses?

Commission refers to the remuneration received by agents or brokers for introducing commission business or trading to customers. According to whether the commission is indicated in the price terms, it can be divided into "open commission" and "hidden commission". "Ming commission" refers to the commission rate specified in the contract price terms. "Unscrupulous commission" refers to the commission rate agreed in secret. If a middleman gets a commission from both buyers and sellers, he is called a "double commission".

Handling fee is a kind of labor remuneration charged for handling related matters on behalf of others; Or for the client, it belongs to the corresponding remuneration paid by others for handling related matters. Such as: securities transaction fees, agent ticketing fees, withholding fees, national debt agency fees and so on.

(2) What are the specific requirements for the payment of commission and handling fee?

1. Except for entrusting individual agents, the handling fees and commissions paid by enterprises in cash or other non-transfer ways shall not be deducted before tax. Fees and commissions paid by enterprises to relevant securities underwriting institutions for issuing equity securities shall not be deducted before tax.

2. The enterprise shall not include the handling fees and commission expenses in the expenses such as kickbacks, business commissions, kickbacks and entrance fees.

3. Fees and commission expenses that the enterprise has included in fixed assets, intangible assets and other related assets shall be deducted by installments through depreciation and amortization, and shall not be deducted directly in the current period.

4. The fees and commissions paid by the enterprise shall not directly offset the amount of the service agreement or contract, but shall be recorded truthfully.

5. The enterprise shall truthfully provide the local competent tax authorities with relevant information such as the calculation and distribution table of handling fees and commissions in the current year, and obtain legal and authentic vouchers according to law.

10, public welfare donation expenditure

Policy basis:

Article 9 of the Enterprise Income Tax Law (revised 20 17) stipulates that if the public welfare donation expenditure incurred by an enterprise is within 12% of the total annual profit, it 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.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.