单位发放实物福利的财税处理（Fiscal and taxation treatment of unit offering physical benefits）.doc

单位发放实物福利的财税处理（Fiscal and taxation treatment of unit offering physical benefits） I. tax related analysis of personal income tax 1, send unit worker Peoples Republic of China personal income tax law implementation regulations article eighth explains the scope of personal income: (a) income from wages and salaries, refers to the individual because of office or employment wages, salaries, bonuses, annual salary increases, labor dividends, allowances, subsidies and other office or employment related income. At the same time, the tenth also refers to: personal income in the form of cash, in kind, securities and other forms of economic interests.. The moon cake is made of the employed kind, according to the above provisions, the enterprise issued moon cake to the enterprise employees, should obtain the non monetary benefits to employees (moon cake) the amount incorporated into the calculation of personal income tax withholding payment of the individual workers salary income. 2, send customers Notice of the Ministry of Finance and the State Administration of Taxation on corporate promotional gift gifts exhibition industry of the personal income tax (fiscal 2011 No. 50) regulations, enterprises in the sales of goods (products) and give gifts to individuals in the process of providing services, which belongs to one of the following circumstances, not levy personal income tax: (1) enterprises sell goods (products) and services to individuals through price discounts and discounts; (2) when enterprises sell products (products) and provide services to individuals, they give gifts, such as communication enterprises, for individuals to buy mobile phones, gift calls, Internet access fees, or buy phone calls, gift phones, etc.; (3) individuals who have accumulated a certain amount of consumption on the basis of consumer feedback. If a gift is given to one of the following circumstances, the person who has obtained it shall pay individual income tax in accordance with the law, and the