In 1999, the State Administration of Taxation issued the "Notice of the State Administration of Taxation on Policies Related to Personal Income Tax" Guoshufa [1999] No. 58. Article 2 of the document stipulates that after deducting certain standards of official vehicle and communication expenses, personal income tax will be levied according to the "wage and salary" income item. The deduction standards for official expenses shall be investigated and calculated by the provincial local tax bureau based on the actual occurrence of taxpayers' official transportation and communication expenses, and shall be determined after approval by the provincial people's government, and shall be filed with the State Administration of Taxation.
As of November 2022, tax bureaus of 26 provinces, cities and autonomous regions have announced their implementation caliber. The details are as follows:
1, Anhui
Announcement of Anhui Provincial Taxation Bureau of the State Administration of Taxation , 2022: After deducting certain standards of official business expenses, personal income tax will be levied according to the income items of "wages and salaries". The communication subsidy income issued to individuals by public institutions in accordance with the standards uniformly stipulated by the people's governments at all levels or financial departments at the same level can be deducted according to the actual situation when levying personal income tax; if the communication subsidy issued to individuals by enterprises and other units is not more than 500 yuan per month (inclusive) and other personnel does not more than 300 yuan per month, they can be deducted according to the actual situation when levying personal income tax.
2, Shanxi
State Administration of Taxation, Shanxi Provincial Taxation Bureau, Announcement No. 10 of 2020: The part that the communication subsidy obtained by individuals due to the reform of the communication system, which does not exceed 500 yuan per month can be deducted as official expenses; the excess part is incorporated into the monthly salary, and personal income tax will be levied according to the income items of "salary and salary".
3, Tibet
Tibet Zhengfa [2018] No. 38: After deducting certain standard official expenses, personal income tax will be levied according to the income items of "wage and salary". The deduction standards for official expenses are as follows: Official transportation subsidy is RMB 4,000 per person per month, and official communication subsidy is RMB 1,000 per person per month. If an individual obtains subsidies for official vehicles and communication subsidies within the above limit standards, he/she shall be deducted according to the actual amount when paying personal income tax, and the part exceeding the limit shall be subject to the regulations.
4, Guangxi
Guangxi Zhuang Autonomous Region Taxation Bureau Announcement No. 13 of 2018: For the official communication subsidy income obtained by civil servants according to prescribed standards, namely: 240 yuan per person per month, 180 yuan per person per month, 130 yuan per person per month, and 80 yuan per person per month at the department level, 80 yuan per person per month at the department level, 80 yuan per person per month at the clerk and below. The full deduction is allowed before calculating personal income tax. The part beyond the prescribed standards is subject to personal income tax levy according to the "wage, salary" income items.
The communication subsidy income obtained by enterprise employees in our district, whether in cash or in reimbursement, is allowed to be deducted before tax within the standard of no more than 240 yuan per person per month. The personal income tax exceeds the prescribed standards shall be calculated based on the actual tax based on the "salary and salary" income items.
5, Guizhou
Guizhou Provincial Local Taxation Bureau Announcement No. 4 of 2018: Taxpayers who obtain wages and salary income in our province can receive monthly communication subsidy income from their units that can be deducted within 300 yuan based on actual conditions, and the excess part is included in the wages and salary income calculated and paid personal income tax. If paid monthly, personal income tax will be calculated for the income from the "wage and salary" of the month; if it is not paid monthly, it will be decomposed into the month and combined with the "wage and salary" of the month and calculated for the personal income tax.
6, Hunan
Hunan Provincial Local Taxation Bureau Announcement No. 2 of 2018: If the unit is a personal communication tool (official needs) to bear the communication expenses and reimbursement, it may not be incorporated into "salary and salary income" and levied personal income tax. If the subsidy is issued, all personal income tax will be levied into the "wage and salary income" of the month.
7, Gansu
Gansu Finance and Taxation Law [2018] No. 15: 2. Regarding the taxation of subsidy income obtained by individuals.If an enterprise implements a communications official fee subsidy, it can be deducted from the personal income tax taxable income based on real and legal notes. Each person shall not exceed 300 yuan per month, and only one person and one number.
8, Shaanxi
Shaanxi Provincial Local Taxation Bureau Announcement No. 2 of 2017: Communication subsidies collect personal income tax and official expenses pre-tax deduction limit is 300 yuan per person per month. If the taxpayer obtains communication subsidy income within the limit, the actual income shall be deducted in full. If the limit exceeds the limit, the limit shall be deducted in RMB 300.
9, Tianjin
Tianjin Local Taxation Bureau Announcement No. 7 of 2017: Office communication subsidies issued to individuals in cash, or office communication fees paid to individuals in reimbursement, shall be deducted from the expenses of not exceeding 500 yuan per month (including 500 yuan). Among them, the expense deduction standard for office communication subsidies issued by government agencies and public institutions is the distribution standard stipulated by the city's finance, human resources and social security departments, but the maximum monthly limit shall not exceed 500 yuan (including 500 yuan).
10, Hainan
Hainan Provincial Local Taxation Bureau Announcement No. 2 of 2017: The communication subsidy income obtained by employees of enterprises and institutions due to the reform of the communication system will be deducted according to the actual amount obtained within the official expense standard of 100 yuan/person/month. The part beyond the standard will be subject to personal income tax based on the "salary, salary" income items.
11, Hebei
Hebei Local Taxation No. [2009] No. 46: 2. Administrative and public institutions at all levels shall temporarily exempt personal income tax from communication subsidies (including reimbursement, cash, etc.) issued to employees in accordance with the standards stipulated by local governments (county or above). Personal income tax shall be levied; all types of enterprises shall be implemented in accordance with the standards of local administrative and public institutions, but the maximum standard for individual employees of enterprise shall not exceed 500 yuan per person per month. If the standards exceed the standards stipulated by the local government or exceed the maximum limit of 500 yuan per person per month, personal income tax shall be levied; if the local government does not stipulate specific standards, personal income tax shall be levied based on the total amount of 20% of the full amount of communication subsidies (including reimbursement, cash, etc.) into the monthly salary income.
12, Chongqing
YudiTaofa [2008] No. 3: Due to the reform of the communication system, enterprises, institutions, party and government organs and social groups have issued communication subsidy income to individuals in accordance with certain standards. After deducting certain standards of official expenses, personal income tax will be levied based on salary and salary income. If paid monthly, personal income tax will be levied on a monthly basis; if paid monthly basis, personal income tax will be levied on a monthly basis and combined with the monthly salary and salary income will be levied on a personal income tax. The pre-tax deduction standard for official expenses is determined to be 400 yuan per month (including 400 yuan), and the deduction is based on the actual deduction within this standard.
13, Inner Mongolia
Mainland Tax Number [2007] No. 355: If the communication subsidy income actually issued or reimbursed by enterprises due to the reform of the communication system is less than 200 yuan per person per month, it will be deducted as official expenses and will be exempted from personal income tax. If the residential telephone expenses actually issued or reimbursed by the enterprise and are less than 50 yuan per person per month, personal income tax will be exempted.
14, Guangzhou
suidiTaofa [2007] No. 201: Unit senior management (including general manager, deputy general manager, chief accountant and board members who are paid in this unit) is within the standard quota of 500 yuan per person per month, and other personnel are within the standard quota of 300 yuan per person per month, and the part of the unit reimburses communication expenses based on invoices will be deducted before the calculation of personal income tax. Communication expenses reimbursed by employees and cash communication subsidies issued to employees shall be included in the personal "wage and salary" income items for the month shall be subject to personal income tax.
15, Ningxia
Ningdi Taxation [2006] No. 85: The pre-tax deduction standard for communication fees is as follows: 1) Telephone fee subsidy: 80 yuan for factory directors and managers of enterprises, and 50 yuan for special positions that are collectively studied and approved by unit leaders due to work needs; 2) Mobile communication fee subsidy: If the mobile communication fee of enterprises is to be given to individuals, the deduction limit of the factory directors and managers is 300 yuan, and other special positions that are collectively studied and approved by unit leaders due to work needs are 200 yuan.
16, Heilongjiang
Hei Land Tax Letter [2006] No. 11: Retain the residential telephone and mobile phone subsidies of the leadership team members and special positions of enterprises and institutions, and deduct the communication fee subsidies issued in accordance with the relevant standards of party and government cadres, and the personal income tax will be levied if the part exceeds the part; the residential telephone and mobile phone subsidies of the leadership team members of the leadership team are deducted by 400 yuan per month, and the personal income tax will be levied if the part exceeds the part; the maximum monthly deduction of the two special positions is levied if the part exceeds the part.
17, Liaoning
Liaoning Provincial Taxation Bureau replied (2019-11-28): In accordance with the scope and standards of the "Management Measures for Public Mobile Communications Fee Subsidies for Provincial Government Offices" (Liaorenfa [2004] No. 13), the mobile communications fee subsidies issued to individuals will be given in full when levying personal income tax. The subsidy income of mobile communication expenses obtained by individuals due to the reform of the official communication system can be fully deducted when levying personal income tax in accordance with the subsidy scope and standards stipulated by the local municipal people's government.
18, Dalian
Dadi Tax Letter [2010] No. 7: Communication and official expenses per person shall not exceed 80% of the actual communication expenses incurred in the month, and only one person and one number.
19, Yunnan
Yundi Tax Erzi [2003] No. 145: The salary and salary income obtained by individuals in our province will be increased by 200 yuan on the basis of deduction of subsidy and allowance deduction standards of 200 yuan, and an additional 200 yuan in communication subsidy fee deduction will be increased. That is, the balance after deducting the subsidy and allowance deduction standards of 600 yuan is reduced based on the monthly income amount deduction amount of 800 yuan (the deduction fee standard stipulated by the state), and the balance after deduction of the subsidy and allowance deduction standards of 600 yuan is the taxable income.
20, Ningbo
Ningbo
Ningbo LAND Tax 1 [2003] No. 181: For units that implement communication system reform, their individual communication subsidy income obtained from the unit in charge will be subject to personal income tax based on the "salary and salary" income item after deducting 300 yuan of official expenses per person per month. If paid monthly, personal income tax will be levied for the income items of the "wage and salary" of the month; if it is not paid monthly, personal income tax will be levied for the month and the income from the "wage and salary" of the month will be decomposed and then levied for the personal income tax.
21, Beijing
Beijing Municipal Local Taxation Bureau’s approval on the issue of collecting individual income tax on reimbursement of mobile phone fees for company employees (Beijing Di Taxation [2002] No. 116): 1. If the unit is a personal communication tool (for official business needs) who bears communication expenses in real amounts or limits for real amounts, it may not be included in the salary and salary of the month to be levied on personal income tax. 2. If the unit bears communication expenses for personal communication tools in the form of subsidies, it shall be included in the salary and salary of the month to be levied on personal income tax.
22, Zhejiang
Zhejiang Local Taxation [2001] No. 118: The staff who obtain communication fee subsidies in accordance with the regulations of enterprises and institutions shall deduct the actual amount within the monthly quota of 500 yuan, and the other personnel shall deduct the actual amount within the monthly quota of 300 yuan;
————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————— Therefore, the communication fee subsidy issued by the unit on a monthly basis needs to be incorporated into the salary and salary of the month to be levied on personal income tax.
24, Jiangxi (No standards were formulated)
Jiangxi Province 12366 Tax Service Center Reply (2020-06-23): At present, our province has not issued a standard for deduction of official expenses for communication subsidy income. Therefore, individuals who obtain communication subsidy income issued by the unit should be subject to personal income tax in accordance with regulations.
25. Shandong (policy has expired, no standard is available)
Ludi Tax Letter [2005] No. 33: Enterprises and institutions formulate standards to issue official communication subsidies to individuals, including: the legal representative and general manager shall not exceed 500 yuan per month (including 500 yuan), and other personnel shall not exceed 300 yuan per month (including 300 yuan) per month, which shall be deducted based on the actual situation before personal income tax. The income from the income from the monthly wages and salary is subject to personal income tax.
( Note : According to the provisions of the Shandong Legal Affairs Office, files that are neither in the valid document directory nor in the invalid document directory will be invalid since January 1, 2016, so the file has been invalid. There is no deduction standard in actual implementation)
26, Fujian (policy has expired, no standard is available)
Fujian Local Taxation Office Letter [2013] No. 16: The Provincial Bureau has consulted the provincial government in accordance with the provisions of the State Administration of Taxation's "Notice on Policy Issues Related to Personal Income Tax" (GuoShiFa [1999] No. 58) that before the provincial government approves, it will temporarily allow the deduction of personal income tax based on actual calculations at less than 500 yuan per person per month. Communication expenses reimbursed by employees exceeding the above specified standards, or cash subsidies issued to employees in the name of communication expenses, should be included in the employee's personal "wage and salary income" for the month to be levied on personal income tax.
Reply to the Fujian Province 12366 Tax Service Center of the State Administration of Taxation (2019-12-23): There is currently no specific deduction standard in our province, so the income from official vehicles and communication subsidies obtained by individuals due to the reform of official vehicles and communication systems should be included in the salary and salary income calculated and paid personal income tax.
—END—
Jingjingliang Tax Monthly Collection
Book recommendation: Regarding reasoning law enforcement, everything you want to know is here~~
Read recommendation:
How much do you know about corporate merger and acquisition restructuring policies?
[Judicial Tax Case] Litigation caused by 2.4 million tax owed and 14 million late payment fees~~
[New Policy Study] Announcement on Personal Pension Personal Income Tax~~
[Tax Case] Because your company escaped and lost contact, the corporate income tax issue will not be dealt with for the time being
————————
Cover picture comes from the official account: Picture one part is Z Photographer Gu Boqun authorized this account to use
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-