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济南代理记账公司介绍：薪酬条上的那些财税事儿?
Jinan bookkeeping agency company introduction: the compensation on the fiscal and taxation?
前些日看见一篇关于薪酬的财税文章，或许作者是高居象牙塔的缘故，文章中许多内容与实践不符，也与税法、会计准则不符。
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，每个公司都有，每个财务人员也都会遇到。忧虑一些专家误导我们，我就我们说说这薪酬条上的那些财税事儿，当然仅限于公司的薪酬条。
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、薪酬条的构成
The composition of an article, compensation
通常的薪酬条或薪酬表除名字、有些等外，由应发有些、扣款有些和实发金额构成。
Usually pay or pay table, in addition to the name, some thereof by should constitute some, deductions, and net amount.
应发有些包含：根本薪酬、岗位薪酬、绩效薪酬、加班薪酬、奖金、补助等。
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、告贷、罚款、房租水电费(如有)、自己所得税等。
Some deductions include: social security yourself in some countries, a fine (if any) and the utilities, rent his income tax, etc.
因单位状况纷歧，应发有些或扣款有些的款项称号叫法可能纷歧样，但本质内容都迥然不一样。
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、薪酬条上自己所得税计算的难点和要点
Second, the article pay their income tax on the calculation of the difficulty and key points
关于薪酬条上的根本薪酬、岗位薪酬、加班薪酬、绩效薪酬或奖金等，要计算自己所得税，我们都明白，我们也不会犯错。
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，上了薪酬条的补助不全都是要交自己所得税的;上了自己所得税的扣款也不是全部都是能够税前扣，但不是只需社保才干税前扣减。
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，厘清那些补助不必交个税、那些扣款能够税前扣减便成了薪酬条上自己所得税计算的难点和要点。
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)上了薪酬条但能够不必交纳自己所得税的补助
Article 1 (a) the remuneration but don't have to pay their income tax subsidies
1、税法清晰规则了不纳税的补助
1, clear rules of the tax law is not tax subsidies
①独生子女补助;
(1) the one-child allowance;
②履行公务员薪酬准则未纳入根本薪酬总额的补助、补助差额和家族成员的副食品补助;——此条公司不适用!
(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托儿补助费;
(3) childcare subsidies;
④差旅费补助、误餐补助。——此条实务中通常不会做进薪酬条!且税法还有约束。
(4) travel allowance, miss a meal allowance. - this practice usually do not into the article pay! And the tax law and constraints.
以上规则出自《征收自己所得税若干疑问的规则》(国税发(1994)089号)。关于独生子女补助和托儿补助费的标准按本地标准履行，不是公司自定标准就行。
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.
关于④差旅费补助、误餐补助约束规则：《关于误餐补助规模断定疑问的告诉》(财税字(1995)82号)。
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).
国税发(1994)089号文件规则不纳税的误餐补助，是指按财政有些规则，自己因公在城区、市郊作业，不能在作业单位或回来就餐，的确需求在外就餐的，依据实践就餐顿数，按规则的标准收取的误餐费。一些单位以误餐补助名义发给职工的补助、补助，应当并入薪酬、薪水所得计征自己所得税。
(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、单个区域能够不纳税的补助
2, a single zone can not tax subsidies
①通讯费补助。关于通讯费补助，假如地点省市当地税务局报经省级人民政府同意后，规则了通讯费免税标准的，能够不征收自己所得税。假如地点省市未规则通讯费免税标准，单位发放此项补助，应予以征收自己所得税。(国税发[1999]58号)
(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公务用车补助(或称交通补助等)。与通讯费补助相似，也请求省级人民政府给出免税标准，假如无省级人民政府的标准则缴税。(国税发[1999]58号、国税函[2009]245号).
(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).
但是关于这关系到很多纳税人的标准，国家税务总局很大方地把权力下方到省，而全国各地的省地税局和省级人民政府好像忘掉他们还有这个权力，千呼万唤不出来。现在仅见到少量省份有这个标准，最新的陕西省公务用车补助标准(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、总司理、副总司理等公司高层管理者每人每月1690元;公司各有些司理等中层管理者每人每月1040元;别的人员每人每月650元。(陕财税[2015]10号)
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)
其余各种补助，不管叫什么根本上都是要交自己所得税的，关于一些特别补助不交个税的通常也不会做进薪酬条，由于不是人人有份或大多数有份的。济南代理记账公司
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)扣款项目的税前和税后的区别
2 (two) pre-tax deductions projects and difference
关于扣款，税前扣仍是税后扣，不光涉及职工切身利益，也关乎对税法的遵照。
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.
社保自己有些税前扣减几乎是人人皆知的，但是对职工的罚款、房租、水电费等扣款是税前扣仍是税后就有人傻傻地分不清，由于税法没有清晰规则。
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.
公司关于职工罚款，理由千奇百怪，但是托言不外乎迟到早退、违背公司规则、没有完成作业任务(成绩)等这些。假如把奖金视为一种正绩效考核，那么罚款不即是一种负绩效考核吗?还有，何谓“自己所得税”，职工有“所得”才有税啊，无“所得”哪来的税呢?因而，公司对职工的罚款理应在个税前扣减。
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.
关于职工运用公司宿舍，公司按规则扣房租、水电费，应在税后扣减。因素很简单，税法没有答应自己消费在税前扣减，就比如职工在外租房或许自家的水电费相同不能在税前扣减。
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、薪酬条上的这些项目该如何进行会计计算呢?
Article 3, pay these projects on how to proceed with accounting?
关于薪酬条上应发项目，正本依照会计准则和财企(2009)242号文的规则，都已经计入“职工薪酬”，但是由于在国家税务总局2015年34号布告出来前还有个国税函(2009)3号文，有些人非要依照国税函(2009)3号文把其间的一有些补助计入到“福利费”。好在国家税务总局及时发现并纠正了这一点，出台了2015年第34号布告，清晰：列入公司职工薪酬薪水准则、固定与薪酬薪水一同发放的福利性补助，契合《国家税务总局关于公司薪酬薪水及职工福利费扣减疑问的告诉》(国税函〔2009〕3号)第一条规则的，可作为公司发作的薪酬薪水开销，按规则在税前扣减。
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.
关于扣款项目的会计计算，实务中却一些不一样观点。
About deductions project accounting, practice has some different views.
有人以为公司对职工的“罚款”应计入“经营外收入”。关于罚款的性质、因素，我前面也说了，本质上即是一种负激励，即是一种少发薪酬的做法，哪来的“收入”，分明即是少的开销嘛!因而，我的定见是少计“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".
关于扣的职工社保自己有些，有人以为应当计入“别的敷衍款”。我以为会计准则修改后，“职工薪酬”准则对包含工会经费在内的都是纳入了“敷衍职工薪酬”计算了，为何单单要把社保自己有些放到“别的敷衍款”呢?我们可别忘掉，本来的工会经费但是名副其实的规则在“别的敷衍款—工会经费”中计算呢!至于有人忧虑与社保单位有些混杂，你只需不怕费事，“敷衍职工薪酬”的二级门类你随便设置，把单位有些与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，依据薪酬表计提薪酬时的会计计算分录：
1, therefore, on the basis of compensation table make compensation of accounting entries:
借：生产成本、管理费用等
Borrow: the cost of production, management fees, etc
贷：敷衍职工薪酬——薪酬
Borrow: elaborate employee compensation, compensation
2、一同，计提应交纳的“五险一金”、工会经费：
2, together, provision should be pay the "five social insurance and one housing fund", union funds:
借：生产成本、管理费用等
Borrow: the cost of production, management fees, etc
贷：敷衍职工薪酬——社保费用
Borrow: elaborate employee compensation, social security costs
敷衍职工薪酬——住宅公积金
Elaborate the worker pay, housing accumulation fund
敷衍职工薪酬——工会经费
Elaborate the worker pay, union funds
3、实践发放薪酬时：
3, practice compensation:
借：敷衍职工薪酬——薪酬
Borrow: elaborate the worker pay, pay
贷：银行存款
Borrow: bank deposit
应缴税费——应交自己所得税
Should pay taxes and fees, their income tax payable
敷衍职工薪酬——社保费用
Elaborate employee compensation, social security costs
敷衍职工薪酬——住宅公积金
Elaborate the worker pay, housing accumulation fund
4、实践交纳“五险一金”、实践拨缴工会经费时：
4, practice to pay pay the "five social insurance and one housing fund", the practice union funds:
借：敷衍职工薪酬——社保费用
Borrow: elaborate employee compensation, social security costs
敷衍职工薪酬——住宅公积金
Elaborate the worker pay, housing accumulation fund
敷衍职工薪酬——工会经费
Elaborate the worker pay, union funds
贷：银行存款
Borrow: bank deposit
5、福利费的疑问
5, welfare funds
或许有人会问，如何不计提福利费呢?——职工薪酬准则修改后，关于福利费不再请求每月都必须计提了，而只请求实践发作时才计算。因而，假如当月实践并无福利费发作的话，就不要计算福利费;假如有福利费发作，才装置实践发作额计提：
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：生产成本、管理费用等
Borrow: the cost of production, management fees, etc
贷：敷衍职工薪酬——福利费(留意：是按实践发作额计提，而不是14%)
Credit: elaborate the worker salary, welfare funds (note: onset of provision is according to the practice instead of 14%)
发作时：
Attack:
借：敷衍职工薪酬——福利费
Borrow: elaborate the worker salary, welfare funds
贷：银行存款等
Borrow: bank deposit, etc
四、薪酬在公司所得税前扣减的留意事项
Fourth, pay attention to matters before the company income tax deductions
公司的薪酬薪水开销税前扣减留意两点：实在、合理。
Companies pay salary costs in pre-tax deduction of two things: true and reasonable.
公司如何去做到这两点呢?其实税法早就给出答案——国税函(2009)3号：
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》第三十四条所称的“合理薪酬薪水”，是指公司依照股东大会、董事会、薪酬委员会或有关管理机构制定的薪酬薪水准则规则实践发放给职工的薪酬薪水。税务机关在对薪酬薪水进行合理性承认时，可按以下准则把握：
"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)公司制定了较为标准的职工薪酬薪水准则;
(a) the company has established a more standard rule of worker pay salary;
(二)公司所制定的薪酬薪水准则契合行业及区域水平;
(2) set by the company pay salary standards with industry and the regional level;
(三)公司在必定时期所发放的薪酬薪水是相对固定的，薪酬薪水的调整是有序进行的;济南代理记账公司
(3) the company issued by the period must be pay salary is relatively fixed, pay salary adjustment is orderly; Jinan bookkeeping agency company
(四)公司对实践发放的薪酬薪水，已依法履行了代扣代缴自己所得税责任。
(4) issued by the company for practice of pay salary, has been performed in accordance with the withholding income tax liability.
(五)有关薪酬薪水的组织，不以削减或躲避税款为目的;
(5) the salary, salary is not to reduce or avoid tax for the purpose;
别的，依据国家税务总局2015年34号布告规则，“列入公司职工薪酬薪水准则、固定与薪酬薪水一同发放的福利性补助”，只需满意上述请求也能够依照薪酬薪水在税前扣减。
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.