- 作者：品如財務
- 發表時間：2021-08-26
南寧代理記賬公司介紹：薪酬條上的那些財稅事兒?
Jinan bookkeeping agency company introduction: the compensation on the fiscal and taxation?
前些日看見一篇關于薪酬的財稅文章，或許作者是高居象牙塔的緣故，文章中許多內容與實踐不符，也與稅法、會計準則不符。
Affectd saw an article about the compensation of the fiscal and taxation, the author may be high because of the ivory tower, many content does not accord with practice, the article also does not accord with the tax law and accounting standards.
薪酬，每個公司都有，每個財務人員也都會遇到。憂慮一些專家誤導我們，我就我們說說這薪酬條上的那些財稅事兒，當然僅限于公司的薪酬條。
Compensation, every company, every financial personnel also has to deal with. Worries some experts to mislead us, I will let's talk about this article pay the tax, of course is limited to the company's compensation.
一、薪酬條的構成
The composition of an article, compensation
通常的薪酬條或薪酬表除名字、有些等外，由應發有些、扣款有些和實發金額構成。
Usually pay or pay table, in addition to the name, some thereof by should constitute some, deductions, and net amount.
應發有些包含：根本薪酬、崗位薪酬、績效薪酬、加班薪酬、獎金、補助等。
Should send some include: basic salary, salary, performance pay, overtime pay, bonuses, subsidies, etc.
扣款有些包含：社保自己有些、告貸、罰款、房租水電費(如有)、自己所得稅等。
Some deductions include: social security yourself in some countries, a fine (if any) and the utilities, rent his income tax, etc.
因單位狀況紛歧，應發有些或扣款有些的款項稱號叫法可能紛歧樣，但本質內容都迥然不一樣。
Disambiguation of dispute due to the unit condition, we should send some or deduct some payment title name may be of different kind of dispute, but essential content are very different.
二、薪酬條上自己所得稅計算的難點和要點
Second, the article pay their income tax on the calculation of the difficulty and key points
關于薪酬條上的根本薪酬、崗位薪酬、加班薪酬、績效薪酬或獎金等，要計算自己所得稅，我們都明白，我們也不會犯錯。
Article about pay the basic salary, salary, overtime pay, performance pay or bonuses, etc., to compute their income tax, we all know, we don't make mistakes.
但是，上了薪酬條的補助不全都是要交自己所得稅的;上了自己所得稅的扣款也不是全部都是能夠稅前扣，但不是只需社保才干稅前扣減。
However, the compensation of the benefits are not all is to pay their income tax; On his income tax deductions nor can all be pre-tax deduction, but it is not only talented pre-tax deduction of social security.
因而，厘清那些補助不必交個稅、那些扣款能夠稅前扣減便成了薪酬條上自己所得稅計算的難點和要點。
Therefore, to clarify the subsidies don't have to pay income tax, the deductions pre-tax deduction has become able to pay the difficult points and the key points on his income tax calculation.
1(一)上了薪酬條但能夠不必交納自己所得稅的補助
Article 1 (a) the remuneration but don't have to pay their income tax subsidies
1、稅法清晰規則了不納稅的補助
1, clear rules of the tax law is not tax subsidies
①獨生子女補助;
(1) the one-child allowance;
②履行公務員薪酬準則未納入根本薪酬總額的補助、補助差額和家族成員的副食品補助;——此條公司不適用!
(2) the performance of the rule of civil servants' pay is not included in the basic benefits of the total amount of compensation, benefits balance and members of the family's food aid; - does not apply to this company!
③托兒補助費;
(3) childcare subsidies;
④差旅費補助、誤餐補助。——此條實務中通常不會做進薪酬條!且稅法還有約束。
(4) travel allowance, miss a meal allowance. - this practice usually do not into the article pay! And the tax law and constraints.
以上規則出自《征收自己所得稅若干疑問的規則》(國稅發(1994)089號)。關于獨生子女補助和托兒補助費的標準按本地標準履行，不是公司自定標準就行。
The above rules from the some doubt their tax rules (guoshuifa (1994) no. 089). About the one-child allowance and childcare subsidy standards according to local standards to perform, not the company standard.
關于④差旅費補助、誤餐補助約束規則：《關于誤餐補助規模斷定疑問的告訴》(財稅字(1995)82號)。
About 4 travel allowance, miss a meal allowance constraint rules: "about" scale concluded that doubt tell miss a meal allowance (tax word (1995) no. 82).
國稅發(1994)089號文件規則不納稅的誤餐補助，是指按財政有些規則，自己因公在城區、市郊作業，不能在作業單位或回來就餐，的確需求在外就餐的，依據實踐就餐頓數，按規則的標準收取的誤餐費。一些單位以誤餐補助名義發給職工的補助、補助，應當并入薪酬、薪水所得計征自己所得稅。
(1994) no. 1994 of the state administration of taxation rules do not pay taxes miss a meal allowance, refers to according to finance some of these rules, their business on the outskirts of town, homework, can't come back in operation department or dining, indeed needs of eating out, according to the practice of repast number, according to the rules of the standard charge overtime meal allowance. Some units in the name of miss a meal allowance to the worker's subsidies, subsidies, plan impose their income tax shall be incorporated into the salary, salary income.
2、單個區域能夠不納稅的補助
2, a single zone can not tax subsidies
①通訊費補助。關于通訊費補助，假如地點省市當地稅務局報經省級人民政府同意后，規則了通訊費免稅標準的，能夠不征收自己所得稅。假如地點省市未規則通訊費免稅標準，單位發放此項補助，應予以征收自己所得稅。(國稅發[1999]58號)
(1) communications. About communications assistance, if location provinces and cities, the approval of the local tax bureau reported to the people's governments at the provincial level rules the communications standard of duty-free, can not impose their income tax. If not rule communications duty-free standard location provinces and cities, unit distribution of the subsidy, should be their income tax shall be levied. (guoshuifa [1999] no. 58)
②公務用車補助(或稱交通補助等)。與通訊費補助相似，也請求省級人民政府給出免稅標準，假如無省級人民政府的標準則繳稅。(國稅發[1999]58號、國稅函[2009]245號).
(2) public transport subsidies (or traffic subsidies, etc.). And communications subsidies are similar, request the people's governments at the provincial level also give tax standard, if there is no standard of the people's government at the provincial level taxes. (guoshuifa [1999] no. 58, guoshuihan [2009] no. 2009).
但是關于這關系到很多納稅人的標準，國家稅務總局很大方地把權力下方到省，而全國各地的省地稅局和省級人民政府好像忘掉他們還有這個權力，千呼萬喚不出來。現在僅見到少量省份有這個標準，最新的陜西省公務用車補助標準(上限)：
But about the standards of this is related to many taxpayers, the state administration of taxation is generous to decentralization to the province, and across the country, provincial local taxation bureau and seem to forget they have the power of the people's government at the provincial level, the long-awaited don't come out. Now see only a few provinces have this standard, the latest in shaanxi province official cars allowances (cap) :
公司董事、總司理、副總司理等公司高層管理者每人每月1690元;公司各有些司理等中層管理者每人每月1040元;別的人員每人每月650元。(陜財稅[2015]10號)
Company directors, one of the principle, vice one reason companies such as top managers 1690 yuan per month; Different some manager of the company such as middle managers 1040 yuan per month; Other researchers, 650 yuan per person, per month. (shan caishui [2015] 10 date)
其余各種補助，不管叫什么根本上都是要交自己所得稅的，關于一些特別補助不交個稅的通常也不會做進薪酬條，由于不是人人有份或大多數有份的。南寧代理記賬公司
The rest of the various subsidies, no matter what the root is to pay their income tax, about some special subsidies don't usually do for not paying income tax into compensation, because not everyone has or have a the most. Jinan bookkeeping agency company
2(二)扣款項目的稅前和稅后的區別
2 (two) pre-tax deductions projects and difference
關于扣款，稅前扣仍是稅后扣，不光涉及職工切身利益，也關乎對稅法的遵照。
About the deductions, pre-tax deduction is still the after-tax clasp, not only involves the worker vital interests, but also to comply with tax law.
社保自己有些稅前扣減幾乎是人人皆知的，但是對職工的罰款、房租、水電費等扣款是稅前扣仍是稅后就有人傻傻地分不清，由于稅法沒有清晰規則。
Yourself some pre-tax deduction of social security is almost everyone knows, but the fines for employees, rent, utilities and other deductions pre-tax deduction is still the after-tax is someone silly points not clear, because there is no clear rules of the tax law.
公司關于職工罰款，理由千奇百怪，但是托言不外乎遲到早退、違背公司規則、沒有完成作業任務(成績)等這些。假如把獎金視為一種正績效考核，那么罰款不即是一種負績效考核嗎?還有，何謂“自己所得稅”，職工有“所得”才有稅啊，無“所得”哪來的稅呢?因而，公司對職工的罰款理應在個稅前扣減。
Company about worker amerce, the reasons are various, but said nothing more than late arrival, against company rules didn't finish his homework, task (performance) such as these. If the bonus as a kind of performance appraisal, then a fine is not a negative performance appraisal? Also, what is "their income tax", the worker has a "income" is tax, there is no "income tax which come of?" Therefore, the company to the worker fines should be deducted before tax.
關于職工運用公司宿舍，公司按規則扣房租、水電費，應在稅后扣減。因素很簡單，稅法沒有答應自己消費在稅前扣減，就比如職工在外租房或許自家的水電費相同不能在稅前扣減。
About the staff using the company dormitory, the company according to the rules of the buckle the rent, utilities, should be in after tax deductions. Factor is very simple, no promise their consumption in pre-tax deduction of the tax law, such as worker to rent out their utilities same may not get there in pre-tax deduction.
三、薪酬條上的這些項目該如何進行會計計算呢?
Article 3, pay these projects on how to proceed with accounting?
關于薪酬條上應發項目，正本依照會計準則和財企(2009)242號文的規則，都已經計入“職工薪酬”，但是由于在國家稅務總局2015年34號布告出來前還有個國稅函(2009)3號文，有些人非要依照國稅函(2009)3號文把其間的一有些補助計入到“福利費”。好在國家稅務總局及時發現并糾正了這一點，出臺了2015年第34號布告，清晰：列入公司職工薪酬薪水準則、固定與薪酬薪水一同發放的福利性補助，契合《國家稅務總局關于公司薪酬薪水及職工福利費扣減疑問的告訴》(國稅函〔2009〕3號)第一條規則的，可作為公司發作的薪酬薪水開銷，按規則在稅前扣減。
Original article about compensation should send project, in accordance with the accounting standards and CaiQi rules (2009) no. 2009, has been included in the "employee compensation", but because at 34 in 2015, the state administration of taxation, placards out first and guoshuihan (2009) no. 3, some people don't want to in accordance with the circular guoshuihan (2009) no. 3 a some allowance included in the meantime to "welfare". Fortunately, the state administration of taxation and correct it in time, introduced in 2015 bulletin, no.34 is clear: the company's employees pay salary standard, fixed the issue with pay salary welfare benefits, with the state administration of taxation about the company pay salary and worker welfare funds deduction question tell "(guoshuihan [2009] no. 3) the first rule, can be used as the company pay salary expenses, according to the rules of the pre-tax deduction.
關于扣款項目的會計計算，實務中卻一些不一樣觀點。
About deductions project accounting, practice has some different views.
有人以為公司對職工的“罰款”應計入“經營外收入”。關于罰款的性質、因素，我前面也說了，本質上即是一種負激勵，即是一種少發薪酬的做法，哪來的“收入”，分明即是少的開銷嘛!因而，我的定見是少計“薪酬”即可。
Some people think the company to the worker's "fine" should be included in the "operating income". About the nature of the fines, factor, in front of me said in essence is a kind of negative incentives, which is a less pay, which come of "income", clearly is less overhead! Therefore, my mindset is less than "compensation".
關于扣的職工社保自己有些，有人以為應當計入“別的敷衍款”。我以為會計準則修改后，“職工薪酬”準則對包含工會經費在內的都是納入了“敷衍職工薪酬”計算了，為何單單要把社保自己有些放到“別的敷衍款”呢?我們可別忘掉，本來的工會經費但是名副其實的規則在“別的敷衍款—工會經費”中計算呢!至于有人憂慮與社保單位有些混雜，你只需不怕費事，“敷衍職工薪酬”的二級門類你隨便設置，把單位有些與自己有些分隔即是了。
About the worker himself some of social security, some think that shall be included in the "other elaborate model". I thought that the revised accounting standards, "the worker pay" guidelines for including union funds are brought into "elaborate employee compensation calculation, why only to put himself some of social security in the" other elaborate "? We don't forget, originally the union funds but worthy of the name rules in the "other elaborate - union funds" calculate! As to some concern with social security units mixed, you simply afraid of trouble, "the worker pay" you just set the secondary categories, dividing the unit some with some namely.
1、因而，依據薪酬表計提薪酬時的會計計算分錄：
1, therefore, on the basis of compensation table make compensation of accounting entries:
借：生產成本、管理費用等
Borrow: the cost of production, management fees, etc
貸：敷衍職工薪酬——薪酬
Borrow: elaborate employee compensation, compensation
2、一同，計提應交納的“五險一金”、工會經費：
2, together, provision should be pay the "five social insurance and one housing fund", union funds:
借：生產成本、管理費用等
Borrow: the cost of production, management fees, etc
貸：敷衍職工薪酬——社保費用
Borrow: elaborate employee compensation, social security costs
敷衍職工薪酬——住宅公積金
Elaborate the worker pay, housing accumulation fund
敷衍職工薪酬——工會經費
Elaborate the worker pay, union funds
3、實踐發放薪酬時：
3, practice compensation:
借：敷衍職工薪酬——薪酬
Borrow: elaborate the worker pay, pay
貸：銀行存款
Borrow: bank deposit
應繳稅費——應交自己所得稅
Should pay taxes and fees, their income tax payable
敷衍職工薪酬——社保費用
Elaborate employee compensation, social security costs
敷衍職工薪酬——住宅公積金
Elaborate the worker pay, housing accumulation fund
4、實踐交納“五險一金”、實踐撥繳工會經費時：
4, practice to pay pay the "five social insurance and one housing fund", the practice union funds:
借：敷衍職工薪酬——社保費用
Borrow: elaborate employee compensation, social security costs
敷衍職工薪酬——住宅公積金
Elaborate the worker pay, housing accumulation fund
敷衍職工薪酬——工會經費
Elaborate the worker pay, union funds
貸：銀行存款
Borrow: bank deposit
5、福利費的疑問
5, welfare funds
或許有人會問，如何不計提福利費呢?——職工薪酬準則修改后，關于福利費不再請求每月都必須計提了，而只請求實踐發作時才計算。因而，假如當月實踐并無福利費發作的話，就不要計算福利費;假如有福利費發作，才裝置實踐發作額計提：
Maybe someone will ask, how not to make welfare funds? - employee compensation standards revised, about welfare funds no longer request must make every month, and to calculate only request practice occurs. Thus, if practice no welfare attacks during the month, don't calculate welfare funds; If have welfare funds, only device practice attack the forehead provision:
借：生產成本、管理費用等
Borrow: the cost of production, management fees, etc
貸：敷衍職工薪酬——福利費(留意：是按實踐發作額計提，而不是14%)
Credit: elaborate the worker salary, welfare funds (note: onset of provision is according to the practice instead of 14%)
發作時：
Attack:
借：敷衍職工薪酬——福利費
Borrow: elaborate the worker salary, welfare funds
貸：銀行存款等
Borrow: bank deposit, etc
四、薪酬在公司所得稅前扣減的留意事項
Fourth, pay attention to matters before the company income tax deductions
公司的薪酬薪水開銷稅前扣減留意兩點：實在、合理。
Companies pay salary costs in pre-tax deduction of two things: true and reasonable.
公司如何去做到這兩點呢?其實稅法早就給出答案——國稅函(2009)3號：
The company how to do these two points? In fact have given the answer of the tax law - guoshuihan (2009) no. 3:
《施行法令》第三十四條所稱的“合理薪酬薪水”，是指公司依照股東大會、董事會、薪酬委員會或有關管理機構制定的薪酬薪水準則規則實踐發放給職工的薪酬薪水。稅務機關在對薪酬薪水進行合理性承認時，可按以下準則把握：
"Law enforcement" referred to in article 34 of "reasonable pay salary", refers to the company in accordance with the general meeting of shareholders, board of directors, the compensation committee or the relevant management agencies to formulate rules of pay salary standard practice to pay salaries of the employees. Tax authorities to pay salary rationality admitted, can hold the following principles:
(一)公司制定了較為標準的職工薪酬薪水準則;
(a) the company has established a more standard rule of worker pay salary;
(二)公司所制定的薪酬薪水準則契合行業及區域水平;
(2) set by the company pay salary standards with industry and the regional level;
(三)公司在必定時期所發放的薪酬薪水是相對固定的，薪酬薪水的調整是有序進行的;南寧代理記賬公司
(3) the company issued by the period must be pay salary is relatively fixed, pay salary adjustment is orderly; Jinan bookkeeping agency company
(四)公司對實踐發放的薪酬薪水，已依法履行了代扣代繳自己所得稅責任。
(4) issued by the company for practice of pay salary, has been performed in accordance with the withholding income tax liability.
(五)有關薪酬薪水的組織，不以削減或躲避稅款為目的;
(5) the salary, salary is not to reduce or avoid tax for the purpose;
別的，依據國家稅務總局2015年34號布告規則，“列入公司職工薪酬薪水準則、固定與薪酬薪水一同發放的福利性補助”，只需滿意上述請求也能夠依照薪酬薪水在稅前扣減。
34, according to the state administration of taxation in 2015 notice rules, "the company worker pay salary standard, fixed the issue with pay salary welfare benefits", simply satisfied with the above request can also be in accordance with the compensation in pre-tax deduction of salary.
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