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Q：
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Do employees of our company need to pay personal income tax if they receive cash prizes and in-kind prizes at the company's annual meeting?
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A：
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The cash prizes and in-kind prizes obtained by employees of our company should be combined with their salary income, and personal income tax should be withheld and paid by our company
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Q：
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Do individuals outside of our company (invited guests and business partners) need to pay personal income tax on cash and in-kind prizes received at the company's annual meeting?
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A：
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Companies should fulfill their personal income tax withholding obligations for cash prizes and in-kind prizes given to invited guests and business partners at the annual meeting under the category of "incidental income".
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Q：
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During the annual meeting, the company reimbursed round-trip airfare for the invited customer representatives. Can these airfares be used to offset value-added tax?
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A：
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Since the customer representative is not an employee who has signed a labor contract with our company, and the domestic passenger transportation services are not provided to the labor dispatch employees accepted by our company as the employer. Therefore, the value-added input tax cannot be calculated as a deduction.
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Q：
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During the annual meeting, can the value-added tax special invoice obtained from the expenses incurred by the company for purchasing costumes and props required for performance programs for employees be deducted?
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A：
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The input tax on purchased goods and other items used for collective welfare shall not be deducted from the output tax.
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Q：
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During the annual meeting, the company invited a well-known artist for performance. So, how should the company withhold and pay personal income tax on the remuneration paid to artists?
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A：
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Personal income tax on the remuneration of artists should be withheld and paid under "income from remuneration for personal services".
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FAQ
