In many enterprises have the situation of distributing communication expenses to employees, today by my tax agent firm for you to interpret: to distribute communication expenses to employees, whether need to withhold individual tax policy provisions.
According to our tax law, whether a personal income tax needs to be withheld can be divided into the following three situations:
1Do not need to be incorporated into the salary income withholding personal income tax situation: mobile phone by the company to buy, employees use mobile phone generated by the communication expenses borne by the company, invoice to the company, do not need to withhold personal income tax;
2The situation of withholding individual income tax when the employee's personal mobile phone is used for the company's business, the communication fee shall be reimbursed according to the invoice. The part within the standard shall not be incorporated into the income of wages and salaries, and only the excess part shall be incorporated into the income of wages and salaries, and the individual income tax shall be calculated and withheld. (For example, the company stipulates that the reimbursement standard for communication expenses is200yuan/Moon, that200Reimbursement within yuan is not required to be incorporated into wage income, but exceeds200The yuan portion shall be incorporated into income from wages and salaries, and individual income tax shall be withheld);
3When the company pays communication subsidies in cash and does not need employees to provide invoices, in this case, the cash subsidies received shall be fully incorporated into the income from wages and salaries, and individual income tax shall be calculated and paid.
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