3 Articles
Tags :Corporate welfare fees

1. In the process of production and operation, in order to strengthen the cohesion of the employee team, create a better working atmosphere, and establish a good corporate image, enterprises often carry out a series of employee welfare activities, such as annual physical examinations for employees, the organization of various festival welfare activities, and the distribution of gifts, etc.

Quick overview of the new policy According to the "Guiding Opinions of the State Administration for Market Regulation, Human Resources and Social Security, Ministry of Housing and Urban-Rural Development, Ministry of Housing and Urban-Rural Development, and the State Administration of Taxation on Promoting the Efficient Completion of Enterprise Relocation Registration "One Thing" (Guoshi Jianzhufa [2025] No. 48)

1. Taking the total wages and salaries as the calculation base 1. The core rule of 100% deduction ratio for wages and salaries: full deduction of reasonable wages and salaries must comply with industry standards and withhold personal tax.