大连市地税局网上咨询热点问题汇总1、公司支付的个人手机费是否（Dalian local tax bureau online consultation hot issues summary 1, the company pay personal mobile phone fee is it）.docVIP

大连市地税局网上咨询热点问题汇总1、公司支付的个人手机费是否（Dalian local tax bureau online consultation hot issues summary 1, the company pay personal mobile phone fee is it） On-line consultation of Dalian Municipal Taxation Bureau 1. Does the company pay personal income tax on personal cell phone charges? 2005-09-30 [Source] personal income tax administration Personal name of the mobile phone fee invoices, the company paid after the need to pay personal income tax? How to calculate? According to the relevant provisions of the personal income tax: the telephone charges for the employees personal telephone invoices to be reimbursed by the invoice shall be merged into the salary income item to pay personal income tax. 2. How does the enterprise income tax deduct the conference fee? 2005-07-07 [Source] Enterprise Income tax Administration Is there a prescribed ratio or quota for the fee? What are the rules? A: The tax law does not stipulate the relevant content of the conference fee, but the tax law makes corresponding stipulations on the pre-tax deduction of the meeting fee. According to article 52nd of the method of pre-tax deduction of enterprise income tax, the reasonable travel expenses, conference fees and board fees incurred by taxpayers in connection with their business activities shall be able to provide a valid proof of their authenticity, otherwise, shall not be deducted before tax. The certificate of conference fee shall include: meeting time, place, attendance, content, purpose, cost standard, payment voucher, etc. 3. How to deal with heating fee subsidy and communication fee in accounting? 2005-11-15 [Source] Enterprise Income tax Administration Question: 1. Is the heating fee subsidy payable on welfare ferry or in management fees? 2. Does the payment of the communication fee benefit from the receipt of invoices for the account? Answer: Heating fee subsidy should be paid in the cost and cost with the channel of salary distribution, the communication fee subsidy should be paid in the