Employee Welfare Tax Sword refers to the new regulation of state-owned enterprises to promote equity

The Ministry of Finance has issued a notice on the financial management of enterprises to strengthen the welfare of staff and workers, clearly stipulates that the future enterprises to give workers the transportation, housing, communications and other subsidies will be included in the total wages, that is, as a benefit of workers, also pay personal income tax.　　"Huaxia Times" reporter learned from the relevant channels, the "new rules" of the implementation of the Ministry of Finance is with the State administration of Internal revenue for further consultations, but the "new rules" of the direction of perseverance, that is, adjust the distribution, promote fairness. Sword refers to recessive welfare "the new regulation of the Treasury Department is to expand the tax base, and the second is to regulate distribution."　　"On December 9," The 2009 New Human Resource Summit Forum, an official of the Ministry of Human Resources and Social Security Law department in the press asked the reporter asked, the system of ordinary workers ' income and expenditure "little impact."　　The official did not further explain, but it is easy to see from the contents of the new rules that the high-income class, which enjoys the benefits of monopolies, has the greatest association with the rules.　　It is understood that, as the fiscal year more tense than in previous years, in this context, the relevant departments in the national scope of the 2009 National Enterprise Tax self-examination work, the inspection process found that many large state-owned enterprises have subsidies exceeding the problem, and the excess part of the tax is not paid.　　Not only that, many large monopoly state-owned enterprises, because of good benefits, but also through the supplementary medical insurance to employees, supplementary enterprise annuity and other means to increase employee benefits, and the incremental part of the tax. "A considerable portion of the tax is lost in the employee's recessive benefits," he said.　　"A person close to the Treasury analysis, in view of next year's economic growth difficulties, the enterprise-level tax growth space is not available, increasing the collection of personal income, will be an important strategy in the future." "What is more serious is that the ' low wage and high welfare ' model has created an unfair income distribution among many industries. "Vice President of China Labor Society, vice president of China remuneration committee, Zeng December 10, said," China's income distribution is increasingly showing a highly uneven situation, the average wage gap between the industry is close to 5 times times, some enterprises to use the welfare of workers to extend the income gap, which,　　The big head is undoubtedly the central enterprises. In this respect, a head of the Ministry of Finance said 3rd this month, 2008, the central enterprise per capita welfare expenditure of 3387 yuan, accounting for 7% of the total wages, of which the highest enterprise per capita welfare expenditure of 44,600 yuan, accounting for 26% of the total wages, the lowest enterprise per capita welfare expenses for 149 yuan,　　Only accounts for 0.6% of the total wages, the gap is 300 times times. In response to data released by the Ministry of Finance, the experts noted that last year, the accumulated profits of the central enterprises, compared with the previous years have a larger decline, in addition to coal enterprises, power grids, transportation, petroleum, Petrochemical, steel, non-ferrous, automotive and other key industries, profits are significantly reduced, power generation, aviation enterprises also appear substantial losses, "it is puzzling that Even if the enterprise loses money, the worker still enjoys the high salary, the high welfare. "According to the data, PetroChina's net profit in the first quarter of this yearIs down 35.3%, but the cost of employees ' remuneration increases by 1.084 billion yuan Year-on-year.　　Not only that, not long ago PetroChina has also been exposed to spend 2.06 billion yuan group purchase in Beijing East three ring bridge in a neighborhood of eight residential buildings and two commercial buildings, plus two underground car park. PetroChina is not the only, the Ministry of Human Resources and social security statistics show that in the power, telecommunications, finance, insurance, tobacco and other central enterprises, the average wages of workers in other industries are 2-3 times the average wage, if coupled with the difference between wages and staff benefits, the actual income gap may be between 5-10 times,　　Income gap between the industry can be seen, this also prompted the Ministry of Finance, the State administration of internal revenue to repair.　　The policy adjustment of the Ministry of Finance, which involves two departments, is aimed at remedying the loopholes in the levy and is an axe to the vested interest, but there are also fears that the individual tax burden will increase. "This is actually a misunderstanding. "Treasury Department's deputy director Liu Shangxi said that the Ministry of Finance's documents are not for personal income tax, is aimed at the financial management of enterprises, the document proposed that welfare fees to be included in the total wages for management, this is a financial treatment, as to whether to pay personal income tax, how to pay personal income tax,　　It also depends on the relevant provisions of the State administration of taxation. The State administration of taxation, in respect of transport subsidies, communication fees and other subsidies are included in the individual salary range, in fact, in September this year, a document has been issued to stipulate that the payment of personal income tax, after deducting a certain standard of official expenses, basically according to the "wages, salary" income to be levied, such as the local government does not set the deduction standard for official fees,　　Then transportation and communication fees, respectively, according to the full 30% and 20% of the proportion, as personal income to pay personal income tax. According to the introduction, personal wages, salary income tax, the current China is applicable to the 5% to 45% of the nine-level excess progressive tax rate, while the staff welfare fees levied personal income tax, the Ministry of Finance and the IRS although the opinion is almost unanimous, but in the specific way, in the end is included in the total wages, according to a tax "　　Nine level of excess progressive tax rate "levy, or in accordance with the new provisions of the State administration of taxation to levy, and when the start of the levy, since the Ministry of Finance's" notice "issued by the National Taxation Administration did not make any form of response.　　To this end, the head of the Ministry of Finance business said last week that the Ministry of Finance's notice only belongs to the financial norms of enterprises, not tax policy.　　Some observers said that there might be a process in the mutual recognition of the rights and taxes, but the good things are coming to an end for the state-owned enterprises that are accustomed to riding the welfare cart. "This tax adjustment, it seems, is aimed at every worker, but it actually moves a few people's cheese." "Liu Shangxi analysis. An expert, for example, has a private enterprise employee who earns $3000 a month, the employee should pay the personal income tax, according to the income of 3000 yuan tax rate calculated, the tax should be 75 yuan, and in accordance with the "notice", if added to the various benefits of 500 yuan, the employees in the future of the total wages to be based on 3500 yuan, shouldThe tax is 125 yuan. Pay 50 yuan more tax. More than 50 yuan tax, the personal impact is not very big, but for the welfare of tens of thousands of employees, this number doubled.