个人所得税的筹划-各类福利费的税收筹划

个人所得税的筹划-各类福利费的税收筹划

本期价值要点：资深税务专家将针对各类福利的不同特点为大家讲解适合不同企业性质的税收筹划方式、分享实战税收筹划模式。

同行问题：

1、补贴类福利

1)补贴类福利是指为了保证职工工资水平不受物价等因素的影响，而支付给员工的工资性补贴，是工资的一种辅助形式。应该如何界定补贴类福利是否可以免缴个人所得税？

2)作为工资一部分明补给到员工的饭贴费，是否可以免缴个人所得税？

3)上海员工外派去外地工作，公司为他们租房的费用是否可以免税？

2、实物类福利

1)公司给到员工的购物卡、日用品等福利，如何判定其是否应该缴纳个人所得税？

2)根据个人所得税法的规定原则，对于发给个人的福利，不论是现金还是实物，均应缴纳个人所得税。但目前对于集体享受的、不可分割的、非现金方式的福利，原则上不征收个人所得税。究竟该如何界定呢？

3)中秋节发放的月饼券，单价不高的情况下，是否也需缴纳个人所得税？

3、活动类福利

活动类福利是指非经济类的员工福利，如增进员工社交的娱乐福利以及促进员工身心健康的辅助性福利项目，有outing、team building、聚餐等。

1)此类福利或者奖励非常难界定，个人所得税如何核定纳税内容？

4、现金类福利

1)公现金类福利顾名思义指的是公司以现金形式发放给员工的福利项目，如奖金、节假日/生日礼金等。怎么样的分发方式比较可以帮助节省个税的缴纳？

2)年终奖一次性发放还是分摊发放比较能省税？

3)如何利用不同收入项目的不同计算发放以及税率的截点规划出最优的发放方式？

5、商业保险、企业年金

商业保险是指公司为员工购买的商业型补充保险，有补充医疗保险、补充意外伤害险等。税局规定企业必须在办理投保手续时作为个人所得税的“工资、薪金所得”缴纳个人所得税。

企业年金是指在政府强制实施的公共养老金或国家养老金制度之外，根据自身经济实力建立的一种补充性养老金制度。税局规定年金应视为个人一个月的工资、薪金但不语正常工资、薪金合并，而是单独按照工资、薪金所得缴纳税人所得税。

1)商业保险以及被视为养老“第二支柱”企业年金需要缴纳个人所得税了不少争议，有什么方法可以让此类的个税缴纳更人性化一些？

活动分享嘉宾

税务部总监德勤上海

活动流程：

14:00  活动开始主持人致辞

14:05  补贴类福利(如住房补贴、交通补贴等)的税收筹划

         1)实物类福利(如代金券、日用品等)的税收筹划

         2)活动类福利(员工旅游、员工活动等)的税收筹划

         3)现金类福利(如奖金、礼金等)的税收筹划

         4)非法定的商业保险类(如补充医疗保险、意外伤害保险等)以及企业年金(补充养老金)的税收筹划。

15:15 互动问答         

15:30 活动结束

F-Council近期举办过的“个税筹划”相关活动回顾

http://www.fcouncil.com/member/activities/activities_back.aspx?hd_id=604

http://fcouncil.com/member/activities/activities_back.aspx?hd_id=831

Key Value Point:

Experienced finance and tax specialist analyzes different tax planning forms and shares practical tax planning ideas based on different types of welfares.

Questions from Peers:

1. Allowances and subsidies

Allowances and subsidies are the supplement to salaries and wages paid to the employees to protect their salaries and wages from the influence of the prices of commodities and other factors. How to define which kinds of allowances or subsidies are exempt from individual income tax?

E.g. how about the meal allowance paid to employees together with their salaries and wages?

E.g. how about the rent company pays for the employees sent to other places?

2. Non-monetary Welfare

How to determine whether the welfare such as gift cards, commodities, etc. is to be taxed as individual income? According to the individual income tax law, all the welfare received should be taxed as individual income. However, the benefits that are collective or indivisible are exempt from individual income tax. Which rule to follow?

E.g. are the moon cake coupons with moderate value to be taxed as individual income?

3. Activities Welfare

Activities welfare is defined as the non-economic welfare, such as the entertainments that improves the social contacts of employees and the supplementary welfare that is beneficial to the employees’ bodies and mind, which includes outing, team building, etc.

It’s always hard to distinguish the tax base under this category, any suggestions?

4. Cash Welfare

Cash welfare, obviously, means the welfare paid in cash, such as bonus, birthday money gifts, etc. Which way of distributing cash will help save individual income tax? Paid out all in once or separately? How to take the advantages of the different calculations of different incomes and tax rates?

5. Commercial Insurance and Enterprise Annuity

Commercial insurance is the supplementary insurance company buys for its employees, which contains supplementary medical insurance, supplementary accident insurance, etc. According to the tax administration office, the company must pay the individual income tax for employees when going through the insurance formalities.

Expect for the Enterprise annuity is the supplementary pension company buys for its employees. Different from the mandatory public pension, it’s a volunteered by the companies based on its own economic capability. According to the tax administration office, annuity should be taxed as salaries and wages separately from the normal salaries and wages.

The way the government taxes on these two types of supplementary insurance causes lots of controversy. Is there a rational way of dealing with these two types of insurance to save individual income tax?

Speaker

Tax Director from Deloitte

Schedule

14:00 Opening by the Host

14:05 Tax planning of allowance welfare, e.g. housing subsidy, transportation subsidy, etc.

         1) Tax planning of activity welfare, e.g. outing, team building, etc.

         2) Tax planning of non-monetary welfare, e.g. cash coupon, commodity, etc.

         3) Tax planning of cash welfare, e.g. bonus, cash gifts, etc.

         4) Tax planning of commercial insurance, e.g. supplementary medical insurance, accident insurance, etc. and enterprise annuity

        15:15 Q&A

        15:30 Ending