 |
Although, according to the implementation of tax regulations, the unit must pay a tax payment in kind, but if you pay a tax payment in kind, the alleged existence of double taxation situation. Because as a physical process in the production and distribution, required to pay value added tax or consumption tax,doudoune moncler, this part of the tax must ultimately borne by consumers. And if the units issued in kind, then again to pay personal income tax,moncler pas cher, which is equal to overlay tax. For example, moon cake in the process of production and processing, to pay 17% VAT, a box of moon cake to 200 yuan if calculated, 200 +200 × 17% = 234 yuan, 34 yuan is part of value-added tax,louboutin, and finally to the consumer pay . The unit,abercrombie, when personal income tax, according to 234 yuan charge, net of value-added tax is not part only,louboutin pas cher, but also cumulative double taxation.
However, according to China University of Political Science, director of tax research, civil and commercial law professor Shi Zhengwen economy, the In other words, a company paid to employees for moon cake, gift certificates and other costs that are using But individuals can not be so personal income tax relief.
integrated Evening News and other reports
know will Reporters learned that the moon cake, gift certificates, etc. Although the form of payment in kind or securities, but it does not belong to tax-free areas should be included in personal income tax withholding from wages and salaries according to the law.
Hangzhou, a large digital business Planning, Finance department official said the company does not calculate the moon cake vouchers to pay the tax returns,abercrombie and fitch, because the unit normal to the workers made moon cake is the collective welfare,louboutin pas cher, according to Law Regulations' provisions, welfare as personal income,louboutin, exempt from personal income tax.
this, Shizheng Wen said that if the abolition of turnover tax (including value added tax and consumption tax), then people will face a direct tax,moncler, it will avoid the implicit tax revenue but also to avoid duplication. In fact China's commodity turnover tax is very high, some as high as 30%, if you cancel this part of the tax, the price will be significantly reduced, reducing the tax burden on businesses,doudoune moncler, employees pre-tax income also increases.
moon cake company to employees, personal needs to pay a tax. IC photo
相关的主题文章： This particular 052 study in the last six months has generated policy changes at the level of the United States and the World Health Organization and UNAIDS. And it's inspired new community-based clinical trials that are just about to be launched that apply the scientific discovery. So when you do a single study and it receives so much recognition, and then seems to inform policy in a dramatic way, you think, OK, this was twenty years well-spent.
