2015员工个人所得税热点关注问题及审计稽查分析(广州站)

2015员工个人所得税热点关注问题及审计稽查分析(广州站)

广州会员看过来：

在活动开始前一周，各位会员如果有自己关于个税的问题，而在本文中并未列举的，可以通过邮件或电话的形式告知F-council客服，我们会及时搜集您的问题，在现场为您解答

活动背景：

根据最新消息，在整个财税改革序列中，个税改革排在营改增、消费税、资源税等众多改革事项之后，相关部门对此非常谨慎，目前方案已经基本确定，预计2015年可能会推出。目前已知的包括合并部分税目、完善税前扣除、适时引入家庭支出申报制度、优化税率结构等。与此同时，相关部门还将加速构建个税改革的征管配套条件等，那么，这一系列的改革，会对企业造成何种影响，F-council希望通过本次活动，能为企业在未来面临个税改革时，有积极良好的准备。

另，F-council通过阶段性及区域性的调研，搜集了针对广州会员在个税方面的热点问题，希望通过本次活动针对这些问题的解答，能及时帮助F—council广州会员在个税问题处理方面做一个回复。

本期价值要点：

l 2015个税改革方案展望

l 2015个税最新法规热点与难点解读

l 广州会员个税疑难问题解答

2015广州地区会员个人所得税问题：

1.个人以非货币性资产对外投资确认所得缴纳个人所得税时，申报地点应如何确定？

2.在计算股权转让所得个人所得税时，股权的原值应如何进行确认？

3.个人所得税法规定免税的福利费应如何界定？

4.外籍人员实报实销的伙食补贴可以免税，但是如果给外籍人员发放现金伙食补贴是否可以享受免税？

5.外籍人员租房子，以公司名义和以个人名义签合同，有什么区别？

6.津贴和奖金是不同的形式，津贴要并到工资里面去，不能并到奖金里面去计算，是这样吗？

7.关于车用补贴，员工买的汽油费拿发票来报销，这个要交税吗？平时该费用在成本费用里面归集，在所得税申报的时候有可能放到福利费里面。

8.请问关于外籍人员每月享受的报销额度，即税前预扣除额度和工资薪金有没有什么比了强制的比例？如果没有，那么一般企业操作的比例大约是多少？

9.我们集团总部人员被派驻至下属公司任职，他们的劳动合同仍与集团总部签署，但人员工资成本由所派驻的下属公司承担。请问下属公司向集团总部支付人员工资成本时，集团总部是否需要出具6%的增值税发票？如果不开发票，仅做代垫工资处理，那么下属公司承担的人工成本是否可以在所得税税前扣除？是否存在税务风险？

10.我公司与几名外籍员工直接在境内签订劳动合同，外籍人员在境外的基本社会保险(非商业性质)的公司缴费部分，目前是先由境外关联方代垫，然后再向我司收回。我们的问题是对外支付公司缴费部分时需要提供什么资料？是不是一定要提供证明是“非商业性质”的基本社会保险、合同等资料？

11.我司是注册在深圳的外商投资企业，关于企业补充医疗保险企业所得税前扣除条件，有如下疑问：

第一种情况：为在职员工按每人每年一定金额向保险公司购买补充医疗保险；

第二种情况：公司以基金形式委托保险公司为在职人员建立团体健康保障计划，覆盖员工退休后的医疗费用，受托人为退休人员办理理赔服务；

12.以上两种情况均低于工资5%，是否符合财税(2009)27号文的规定，存在哪些税务风险，会计核算有哪些注意事项，目前补充医疗保险都有哪些形式？望指点，谢谢！

13.我司是注册在深圳的外资企业，目前补充住房公积金的计提比例为公司和个人各4%，请问可以全部在企业所得税税前列支吗？补充住房公积金的企业所得税税前扣除比例是多少？

14.我公司收到税务局退给的个税手续费返还是否需要缴税？我们之前曾经咨询过税务机关，但是不同的人员回答不经相同。有的说只要交企业所得税，有的说要交企业所得税和营业税。请专家老师指教，另外我们在会计的帐务处理上怎么样做比较妥当？

15.我公司以现金形式给部门(班组)发奖金(不会将现金分到个人，是部门一起的)，我们记入福利费科目，这样操作有没有税务风险？如果以预借款形式发给部门，部门凭发票冲销，这种操作是否相对好一点？

16.公司销售人员偶尔发生的加班工作用餐，拿发票实报实销，且每次金额较小。税务局认为该费用与销售业务相关，且他们无法判断用餐是否包含外部人员，故他们认定其为业务招待费，只允许按比例税前抵扣。这样判断是否有失合理？

17.我司业务需要，在香港租个人的房子，请问在对外付汇时，需要交什么税，营业税？个人所得税？

18.我司是注册在广州的企业，现拟为每一个中国籍员工发放夏季高温费补助，请问是否需要交纳个人所得税？如果是，是否存在发放标准？

19.关于高温费报销有几个问题：

高温费报销可以在“管理费用”科目中列支吗？

公司注册在上海，能否为北京地区的员工提供供暖费报销福利？福利标准可否依照北京地区的标准执行？可否提供相关的政策文件？

员工本人名下无房，可以为其配偶提供报销福利吗？能否将报销的对象延伸至员工的父母或子女的住房？可否提供相关的文件？

20.我们是意大利公司，老外是意大利人，以前一直在中国常驻并在国内拿工资并缴纳个人所得税，从明年起，他虽然继续管理中国地区，但是人在中国的时间不会超过183天了，请问，他的工资是否还能由中国公司承担，他的个人所得税还需不需要在中国缴纳？是否需要到税务局提前备案？

21.我公司的国外关联公司(非母公司)向我公司派遣外籍人员，请问税务机关会要求我公司必须与该派遣人员签订劳动合同吗？

22.个人因劳动合同到期取得的补偿金是否适用财税[2001]157号规定的三倍内免个税的规定？

23.员工离职补偿金可以在企业所得税前扣除吗？

24.2014年度所得税汇算清缴申报表中，A104000《期间费用明细表》的“职工薪酬”范围是不是和A105050《职工薪酬纳税调整明细表》中的范围一样呀？即包括：工资薪金支出、职工福利费支出、职工教育经费支出、各类基本社会保障性缴款、住房公积金、补充养老保险、补充医疗保险A109010《企业所得税汇总纳税分支机构所得税分配表》三项因素中的“职工薪酬”也与A105050范围一样？我公司季度分配表中的“职工薪酬”范围只包括了工资薪金和福利费，年度分配表中分配比例要不要和季度一致？季度填表说明：财预(2012)40号：本办法所称的分支机构职工薪酬，是指分支机构为获得职工提供的服务而给予职工的各种形式的报酬。年度填表说明：填报上一年度各分支机构为获得职工提供的服务而给予各种形式的报酬以及其他相关支出的合计额。

案例回顾：

在华外籍人员劳务派遣相关案例：

l 美国总部以派遣的方式将其雇员Ada派遣到中国子公司工作两年,且每年都居住满1年。在派遣期间，其工资薪金的1/3部分由境内子公司支付并负担，另外2/3部分由美国总部支付并负担。请问：

1)Ada是否需要在中国缴纳个人所得税？

2)如果需要在中国缴纳个人所得税，由美国公司负担和支付的部分是否可以免于计征个

人所得税？

3)Ada个人所得税的代扣代缴义务人是谁?

l 美国总部A以派遣的方式将其雇员派遣到境内子公司B工作，在派遣期间，这名外籍个人的工资薪金由境外企业A支付，但是实际的工资薪金费用由境内子公司B承担。境内子公司B又将这名外籍个人派往其他城市的另一家合资子公司C工作。也就是说C公司是该外籍个人的实际工作地，但是C公司既不支付外籍人员的工资也不承担工资薪金的费用。请问哪方是该外籍个人个人所得税的代扣代缴义务人？

l 美国总部将其雇员Ada以技术顾问的形式派到中国境内某项目中，该外籍雇员Ada在境内工作时间为5个月，他的工资薪金由美国总部支付和负担。请问.该外籍雇员Ada是否需要在中国缴纳个人所得税?

l 加拿大总部副总经理A是加拿大的税收居民，A监管亚太地区的事务，因工作需要定期往返于加拿大和中国，2013年度A在华实际停留了200天，他的工资薪金由加拿大总部支付和负担。请问A是否需要在中国缴纳个人所得税？

因合同到期未获续约取得的补偿金是否需要缴纳个人所得税：

l 某企业会计问：单位员工小刘与单位签订的劳动合同已经到期，公司决定不再与其续签合同，由此给予员工小刘的经济补偿金是否需要缴纳个人所得税？

活动特邀分享嘉宾

EY广州 人力资本合伙人，税务经理

企业观察员
广州市巍跋然胶业有限公司 Gorden
好未来教育集团 财务邓经理

流程安排

13:00-13:30签到

13:30-14:45 2015个人所得税税收改革方向展望及新法规解析

l 个税改革方案观察

——合并部分税目

——适时引入家庭支出申报制度

——优化税率结构

l 2015个税法规解析

——关于企业工资薪金和职工福利费等支出税前扣除问题的公告(国家税务总局公告2015年第34号)

14:45-15:00 茶歇

15:00-15:45 广州地区个人所得税的检查重点及应对

l 高收入者主要所得项目稽查(利息，股息，红利所得，股权转让所得，工资薪金所得，外籍个人所得等)

l 企业促销赠送礼品的个人所得税(企业向个人赠送礼品所得税处理)

l 内部职工抽奖所得的税务处理

l 视同股利分配应扣个税检查及税务处理

l 应扣缴个人所得税的典型问题

——企业分配股权红利代扣代缴个人所得税不足问题

——当月分次发放的工资薪金所得未合并计税造成代扣代缴个税不足

——企业和单位为职工购买的商业保险未扣缴个税

——企业和单位向个人发放公务交通，通讯等补贴未纳入扣缴个税范围

——企业和单位为职工提供的免费旅游未纳入扣缴个税范围

l 解除劳动合同，提前退休，内部退养和买断工龄获得一次性补偿支出的检查(企业所得税，个税处理)

15:45-17:00 广州地区个人所得税疑难问题解答

l 企业在控制年终奖额度时应注意的问题。

l 个税上的临时工和季节工的工资问题。

l 劳务报酬的集中与分散支付问题。

l 差旅费补贴问题

l 交通补贴，通讯补贴的个税政策及实务问题。

l 医药费补贴或报销家属医药费的个税问题。

l 降温取暖费问题。

l 为职工旅游而发生的费用问题。

l 基本社保与补充养老保险，补充医疗保险，企业年金问题

l 住房公积金与住房补贴问题。

l 托儿所补贴，独生子女费问题

l 其他福利费相关问题

17:00-17:30 现场互动交流

17:30 活动结束

相关法规文件

关于企业工资薪金和职工福利费等支出税前扣除问题的公告(国家税务总局公告2015年第34号)

关于企业所得税应纳税所得额若干税务处理问题的公告(国家税务总局公告2012年第15号)

Back ground

According to the latest news, in the entire sequence of tax reform, tax reform in the camp to increase, consumption tax, resources tax, and many other reforms, relevant departments are very careful, the scheme has been basically is in 2015 is expected to launch. Known including mergers part items, improve the pre-tax deduction, timely introduction of reporting system for household spending, optimize the tax rate structure, etc. At the same time, relevant departments will also accelerate the construction of tax collection and administration of the reform of supporting conditions and so on, then, a series of reform, what impact to the enterprise, the F - council hope that through this activity, can help enterprises face in the future tax reform, a positive good.

Another, F - council through periodic and regional research, collected in Guangzhou member the hot issues in respect of income tax, hope that through this activity for answers to these questions, timely help F - Guangzhou council members do a reply in tax problem.

Key Point

l 2015 tax reform

l 2015 tax regulations latest hot and difficult

l Guangzhou member tax problems to solve

The member of personal income tax in 2015 in Guangzhou area:

1.      Individuals with non-monetary assets income pay individual income tax, foreign investment to confirm how do you determine the place should be?

2.      When calculating the equity transfer income individual income tax, the original value of the equity should be how to confirm?

3.      Individual income tax law exemption of welfare funds should be how to define?

4.      Be reimbursed with foreign staff meals subsidies can be exempt, but if the cash for foreign staff meals subsidies can enjoy duty-free?

5.      Foreigner to rent a house, in the name of the company and sign a contract in the name of the individual, what's the difference?

6.      Allowance and bonus is different form, allowance and into wages, and not into the bonus calculation, is that right?

7.      About car allowance, for employees to buy gasoline with the receipt, this should pay tax? At ordinary times the cost of collection in cost, when income tax return may be on welfare.

8.      Could you tell me about foreigners enjoy a month reimbursement, namely the pre-tax deduction quota in advance and the proportion of wages and salaries have what than a mandatory? If not, then the general enterprise operating ratio is about?

9.      Our group headquarters staff was posted to the subsidiary company, they still and group headquarters signed labor contract, but the staff wage costs

10.   Shall be borne by the accredited by the subordinate company. Subsidiaries, please pay the group headquarters staff wage costs, the group headquarters should be issued by 6% value-added tax invoice? If not development ticket, only do acting mat salary treatment, then the subordinate company can undertake the labor costs in the income tax deductions? The existence of tax risk?

11.   My company directly with several foreign employees sign labor contract, in the land of foreign personnel outside the basic social insurance company pay part of the (non-commercial), is currently the first by overseas related parties acting mat, and then to our company. Our problem is the company for overseas payment part need to provide what information? Is it must provide proved to be "non-commercial" basic social insurance, contracts and other information?

12.   Our company is registered in Shenzhen enterprises with foreign investment, enterprise income tax on enterprise subsidiary medical insurance before deducting conditions, have the following questions: The first kind of circumstance: for employees pay a certain amount of per person per year to purchase supplementary medical insurance company; The second case: the company in the form of funds entrusted to the insurance company in order to establish the group health plans to on-the-job personnel, covering employees after retirement, medical costs, the trustee for retirees to handle claims service

13.   The above two cases are 5% under salary, whether to comply with the provisions of the tax (2009) no. 27, what are the tax risk, what are the accounting matters needing attention, the supplementary medical insurance have what form? Comment, thank you!

14.   The foreign capital enterprise, our company is registered in Shenzhen now added the provision of housing accumulation fund proportion 4% each to companies and individuals, can, please full charge before duty of enterprise income tax? Supplement the public accumulation fund for housing construction is deducted before duty of enterprise income tax rate?

15.   I received my tax refund company tax fee need to pay tax return? Before we had consulted the tax authorities, but different researchers answer is not the same. Some say as long as pay enterprise income tax, some said he would pay the enterprise income tax and business tax. Ask an expert teacher teach, in addition we comparison is in order on the accounting of accounting?

16.   Our company pay department (team) in the form of cash (cash will not be assigned to the individual, is department), we write down welfare funds course, such a tax risk operation? If in the form of borrowing in advance to department, the department written off by the invoice, the operation is relatively better?

17.   Company sales staff occasional overtime meals, get reimbursed with the invoice, and smaller every time. The revenue that the expenses associated with the business of selling, and they can't judge whether meal include external personnel, so they decided that it is business entertainment, only allow pre-tax deduction in proportion. This judgment is reasonable?

18.   Our company business needs, in Hong Kong to rent the house of the individual, in foreign remittance, please what you need to pay tax, business tax? The individual income tax?

19.   Our company is registered enterprises in Guangzhou, are now in the offering for every Chinese employees summer high temperature fee subsidy, could you tell me whether you need to pay personal income tax? If so, are there any standards issued?

20.   About the high temperature fee reimbursement have a few questions: High temperature fee reimbursement can be listed in the "management expenses" course? Company registered in Shanghai, could you provide heating fee reimbursement benefits for employees in Beijing? Can welfare standards in accordance with the standards implementation in the Beijing area? Will you please provide relevant policy document? The employee name, no room can provide reimbursement for their spouse’s welfare? Could you please submit an expense account object extends to the employee's housing of parents or children? Will you please provide relevant documents?

21.   we are an Italian company, foreigners have been resident in China and in the domestic wages and pay individual income tax, from next year, though he continued to management in China, but time can't more than 183 days in China, could you tell me, whether his salary can be borne by the Chinese company, his personal income tax, also need not to need to pay in China? Do you need in advance to revenue for the record?

22.   Our company's foreign affiliates (not a parent) to send foreign personnel to my company, would you please tell me the tax authority may require my company must sign labor contract with the dispatched personnel?

23.   Whether the individual because of the labor contract to obtain compensation caishui [2001] no. 157 provisions shall be applicable within the three times of the provisions of the tax free?

24.   Employee severance can be deducted before the enterprise income tax?

25.   2014 annual income tax payable or refundable amount return, A104000 schedule of fees "during the period of the scope of" compensation "is and A105050 range in the schedule of worker pay tax adjustment? Which include spending on wages and salaries, employee welfare spending, employee education funds expenditure, all kinds of basic social security contributions, housing accumulation fund, compensatory endowment insurance, supplementary medical insurance A109010 "branches of enterprise income tax filing consolidated income tax distribution table of the three factors of" employee compensation "also like A105050 range? My company's quarterly allocation in the table "employee compensation scope includes only" wages and salaries and welfare funds, annual distribution table allocation proportion and quarterly consistent? Quarter illustrate: CaiYu (2012) no. 40: branch of worker pay, as mentioned in the present measures refers to the branch for the worker to provide services for all forms of remuneration of the employees. Annual illustrate: fill in the previous year to the branches provide services for workers and give all forms of remuneration and other relevant expenses Genies.

Case review

Foreign personnel dispatch related cases in China

l American headquarters will be in the form of sending their employees work for two years, Ada sent to China subsidiary and live full 1 year every year. During the period of sending, the third part of the wages and salaries paid by the domestic subsidiary and burden, the other two-thirds are paid by the headquarters of the United States and burden. Excuse me:

1) Whether Ada need pay individual income tax in China?

2) If you need to pay individual income tax in China, by the American companies to pay part of the burden and whether can from duty Income tax?

3) Ada individual income tax withholding obligation is who?

l Headquarters of the United States to send A way to send its employees to domestic subsidiary B work, during the period of sending, the foreign individuals of wages and salaries paid by enterprises abroad A, but the actual cost of wages and salaries shall be borne by the subsidiary in B. Domestic subsidiary B and the foreign individuals sent to another joint venture subsidiary C work in other cities. That is C company is the actual work of the foreign individuals, but neither C company for foreign personnel salary doesn't bear the cost of the wages and salaries. Could you tell me which side is the foreign personal income tax withholding obligation?

l American headquarters to its employees Ada in the form of a technical consultant in a project sent to the territory of China, the foreign employees Ada in the working time for five months, his wages and salaries are paid by the headquarters of the United States and burden. Excuse me. Whether the foreign employees Ada need to pay individual income tax in China?

l Canada headquarters is deputy general manager of A tax resident in Canada, A regulatory affairs in the Asia Pacific region, because of work need to periodically between Canada and China, the 2013 A in China for 200 days, actually his wages and salaries paid by the Canadian headquarters and burden. Can you tell me whether A needs to pay individual income tax in China?

Because the contract did not get a renewal of the compensation whether you need to pay individual income tax:

l An enterprise accounting q: unit staff xiao liu to sign labor contract has expired, the company decided not to renew its contract, thus giving employee’s liu economy compensates gold to pay individual income tax?

Speaker

EY Guangzhou Human Capital

Agenda

13:00-13:30 Sign

13:30-14:45 Outlook 2015 individual income tax reform direction and new regulations

l Tax reform to observe

-Part of the items - merger

- timely reporting system for the introduction of household spending

- optimize tax rate structure

l Resolution 2015 of the income tax regulations

- The wages and salaries and worker welfare funds expenditure on deductions issues announcement (the state administration of taxation announced 34, 2015)

14:45-15:00 Tea Break

15:00-15:45 Guangzhou check focus and deal with individual income tax

l High earners mainly income project auditing (interest, dividends, dividend income, equity transfer income, income from wages and salaries of foreign personal income, etc.)

l Corporate promotional gifts of individual income tax (enterprise to personal income tax gifts processing)

l Internal employees lottery income tax treatment

l Regarded as dividend distribution should deduct tax check and tax treatment

l The typical problems that should be withholding individual income tax

- The shortage problem of enterprise distribution equity dividend withholding individual income tax

- By several times during the month of wages and salaries income unincorporated tax withholding tax is insufficient

- Enterprises and units for the worker to buy commercial insurance not withholding tax

- Enterprises and units to individual public transportation, communications and other subsidies did not include withholding tax

- Enterprises and units for the worker to provide free travel did not include withholding tax

l Remove labor contract, retire ahead of schedule, the internal TuiYang and buyout achieve one-time compensation expenses of check (the enterprise income tax, income tax treatment)

15:45-17:00 Guangzhou individual income tax problems to solve

l Enterprises in the problems that should be paid attention to controlling the award amount.

l Tax on temporary and seasonal workers salary problem.

l Centralization and dispersion of labor remuneration payment issues.

l Travel subsidies

l Traffic subsidies, communication allowance of tax policy and practice problem.

l Medical expenses subsidies or for family members of the medical expenses of the income tax problems.

l Cooling heating problem.

l The matter of the cost of travel for the worker and happen.

l The basic social security and the compensatory endowment insurance, supplementary medical insurance, enterprise annuity

l The public accumulation fund for housing construction and housing subsidies.

l Nursery allowance, the one-child cost issue

l Other welfare related issues

17:00-17:30 Q&A

17:30 End

F-Council近期举办过的“个人所得税”相关活动回顾

外籍员工工资薪酬支付常见涉税问题解答

外籍员工个人所得税政策解析及筹划指导

个人所得税筹划-企业中高层收入者纳税筹划(苏州站)