十三、臨(lin)時工工資在企業(ye)所(suo)得稅稅前(qian)扣除時應符(fu)合規定 　　

案情簡介：稅(shui)(shui)(shui)務機關在對(dui)某企(qi)(qi)業(ye)(ye)(ye)2010年(nian)度(du)納(na)稅(shui)(shui)(shui)情況檢查(cha)中(zhong)發(fa)現，該企(qi)(qi)業(ye)(ye)(ye)將2010年(nian)全(quan)年(nian)非(fei)雇傭的(de)臨時(shi)(shi)工工資(zi)作為企(qi)(qi)業(ye)(ye)(ye)發(fa)生的(de)工資(zi)、薪金支出在當(dang)年(nian)企(qi)(qi)業(ye)(ye)(ye)所(suo)得(de)(de)(de)(de)(de)稅(shui)(shui)(shui)匯算清繳時(shi)(shi)做了(le)稅(shui)(shui)(shui)前(qian)扣除。對(dui)此，稅(shui)(shui)(shui)務機關認為，沒有(you)取(qu)得(de)(de)(de)(de)(de)合法有(you)效的(de)發(fa)票，不得(de)(de)(de)(de)(de)在稅(shui)(shui)(shui)前(qian)扣除，應納(na)稅(shui)(shui)(shui)調(diao)整增加該企(qi)(qi)業(ye)(ye)(ye)該年(nian)度(du)的(de)企(qi)(qi)業(ye)(ye)(ye)所(suo)得(de)(de)(de)(de)(de)稅(shui)(shui)(shui)應納(na)稅(shui)(shui)(shui)所(suo)得(de)(de)(de)(de)(de)額，如(ru)有(you)補繳稅(shui)(shui)(shui)款應加收滯納(na)金，同時(shi)(shi)應按《征管(guan)法》的(de)規定進(jin)行處罰。 　　

稅法(fa)分析：根據《企(qi)(qi)(qi)業(ye)所(suo)得(de)稅法(fa)實(shi)(shi)施條(tiao)例》第三十四條(tiao)規定，企(qi)(qi)(qi)業(ye)發生的(de)(de)合理(li)的(de)(de)工(gong)(gong)(gong)(gong)(gong)資(zi)薪金(jin)(jin)支(zhi)(zhi)出，準(zhun)予扣(kou)除。前(qian)款所(suo)稱工(gong)(gong)(gong)(gong)(gong)資(zi)薪金(jin)(jin)，是指(zhi)企(qi)(qi)(qi)業(ye)每一納稅年度(du)支(zhi)(zhi)付(fu)給在本企(qi)(qi)(qi)業(ye)任職(zhi)(zhi)或者受雇(gu)(gu)(gu)的(de)(de)員(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)的(de)(de)所(suo)有(you)現(xian)金(jin)(jin)形式或者非(fei)現(xian)金(jin)(jin)形式的(de)(de)勞動報(bao)酬(chou)，包括基本工(gong)(gong)(gong)(gong)(gong)資(zi)、獎金(jin)(jin)、津(jin)貼(tie)、補貼(tie)、年終加薪、加班(ban)工(gong)(gong)(gong)(gong)(gong)資(zi)，以及與員(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)任職(zhi)(zhi)或者受雇(gu)(gu)(gu)有(you)關(guan)(guan)的(de)(de)其(qi)他支(zhi)(zhi)出。因(yin)此，企(qi)(qi)(qi)業(ye)發生的(de)(de)合理(li)的(de)(de)工(gong)(gong)(gong)(gong)(gong)資(zi)、薪金(jin)(jin)支(zhi)(zhi)出必須是支(zhi)(zhi)付(fu)給在本企(qi)(qi)(qi)業(ye)任職(zhi)(zhi)或受雇(gu)(gu)(gu)的(de)(de)員(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)。企(qi)(qi)(qi)業(ye)的(de)(de)臨時(shi)人(ren)員(yuan)(yuan)分為具有(you)雇(gu)(gu)(gu)傭(yong)(yong)(yong)關(guan)(guan)系(xi)的(de)(de)臨時(shi)人(ren)員(yuan)(yuan)和(he)非(fei)雇(gu)(gu)(gu)傭(yong)(yong)(yong)關(guan)(guan)系(xi)的(de)(de)臨時(shi)人(ren)員(yuan)(yuan)，企(qi)(qi)(qi)業(ye)支(zhi)(zhi)付(fu)給具有(you)雇(gu)(gu)(gu)傭(yong)(yong)(yong)關(guan)(guan)系(xi)的(de)(de)臨時(shi)人(ren)員(yuan)(yuan)的(de)(de)工(gong)(gong)(gong)(gong)(gong)資(zi)報(bao)酬(chou)，符合《國家稅務總(zong)局關(guan)(guan)于企(qi)(qi)(qi)業(ye)工(gong)(gong)(gong)(gong)(gong)資(zi)、薪金(jin)(jin)及職(zhi)(zhi)工(gong)(gong)(gong)(gong)(gong)福利費扣(kou)除問題的(de)(de)通知》（國稅函[2009]3號）有(you)關(guan)(guan)工(gong)(gong)(gong)(gong)(gong)資(zi)、薪金(jin)(jin)稅前(qian)扣(kou)除的(de)(de)規定，準(zhun)予計入(ru)工(gong)(gong)(gong)(gong)(gong)資(zi)、薪金(jin)(jin)總(zong)額在稅前(qian)扣(kou)除；企(qi)(qi)(qi)業(ye)支(zhi)(zhi)付(fu)給非(fei)雇(gu)(gu)(gu)傭(yong)(yong)(yong)關(guan)(guan)系(xi)的(de)(de)臨時(shi)人(ren)員(yuan)(yuan)的(de)(de)勞務報(bao)酬(chou)，只(zhi)要勞務關(guan)(guan)系(xi)真實(shi)(shi)、合理(li)，其(qi)支(zhi)(zhi)付(fu)的(de)(de)勞務報(bao)酬(chou)，可以依據合法(fa)有(you)效的(de)(de)發票憑證作為企(qi)(qi)(qi)業(ye)的(de)(de)成本費用在企(qi)(qi)(qi)業(ye)所(suo)得(de)稅稅前(qian)扣(kou)除。

稅(shui)務機關提醒企(qi)業所得(de)稅(shui)納稅(shui)人，支付給非雇傭的臨時工勞務報(bao)酬應(ying)向對方索取合(he)法有效的發票作(zuo)為憑(ping)證(zheng)，否則(ze)不能在企(qi)業所得(de)稅(shui)稅(shui)前扣除。 　　

十四、房產租賃收入不該混入物(wu)業管理費少交(jiao)房產稅(shui) 　　

案例簡介：近日，地稅(shui)(shui)稽查(cha)部門在對(dui)某物業(ye)公司進行檢(jian)查(cha)時，發現該企業(ye)將名下房產租賃(lin)(lin)收(shou)入(ru)1323682.50元(yuan)(yuan)計入(ru)營(ying)業(ye)收(shou)入(ru)——物業(ye)費明細賬，按(an)“其他服務業(ye)”稅(shui)(shui)目(mu)繳納了營(ying)業(ye)稅(shui)(shui)，但(dan)未繳納房產稅(shui)(shui)。稅(shui)(shui)務部門依法要求(qiu)該企業(ye)對(dui)房產租賃(lin)(lin)收(shou)入(ru)補繳房產稅(shui)(shui)158841.90元(yuan)(yuan)（1323682.50×12%），同時加收(shou)滯納金并給予相應(ying)處罰(fa)。

稅法分析：1、根據《城市住宅小區物業管理服務收費暫行辦法》第二、第八條規定，物業管理服務收費是指物業管理單位接受物業產權人、使用人委托對城市住宅小區內的房屋建筑及其設備、公用設施、綠化、衛生、交通、治安和環境容貌等項目開展日常維護、修繕、整治服務及提供其他與居民生活相關的服務所收取的費用。根據《中華人民共和國城市房地產管理法》第五十三條規定，房屋租賃是指房屋所有權人作為出租人將其房屋出租給承租人使用，由承租人向出租人支付租金的行為。2、根據《中華人民共和國營業稅暫行條例》第二條規定，營業稅的稅目稅率依照條例所附的《營業稅稅目稅率表》執行，該物業公司取得的房產租賃收入按照稅目表應以“房屋租賃業”稅目繳納營業稅。3、根據《中華人民共和國房產稅暫行條例》第一、二、四條規定，房產稅在城市、縣城、建制鎮和工礦區征收。房產稅由產權所有人繳納。房產出租的，以房產租金收入為房產稅的計稅依據。該物業公司為房產的產權所有人，將此房產對外出租取得租金收入，不應混為物業管理費，而應作為房產租賃收入計入房產稅計稅依據申報繳納房產稅。