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交通等補貼繳納個稅(2)
時(shi)間:2010-01-22?
點擊:
次
來源:京審(shen)
《通(tong)知》指出,企業(ye)為職(zhi)工(gong)(gong)提供的(de)交(jiao)通(tong)、住(zhu)房、通(tong)訊(xun)待(dai)遇,已經實行貨幣(bi)化改(gai)革的(de),按月按標準發(fa)放或支付的(de)住(zhu)房補(bu)貼(tie)、交(jiao)通(tong)補(bu)貼(tie)或者車改(gai)補(bu)貼(tie)、通(tong)訊(xun)補(bu)貼(tie),應當(dang)納入(ru)職(zhi)工(gong)(gong)工(gong)(gong)資(zi)總額,不(bu)再納入(ru)職(zhi)工(gong)(gong)福利(li)費(fei)管(guan)理;尚未實行貨幣(bi)化改(gai)革的(de),企業(ye)發(fa)生的(de)相關(guan)支出作為職(zhi)工(gong)(gong)福利(li)費(fei)管(guan)理,但根據國(guo)家有關(guan)企業(ye)住(zhu)房制度改(gai)革政策的(de)統(tong)一規定(ding),不(bu)得再為職(zhi)工(gong)(gong)購建(jian)住(zhu)房。企業(ye)給(gei)職(zhi)工(gong)(gong)發(fa)放的(de)節日補(bu)助、未統(tong)一供餐而按月發(fa)放的(de)午餐費(fei)補(bu)貼(tie),應當(dang)納入(ru)工(gong)(gong)資(zi)總額管(guan)理。