Q:
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Whether the income earned by an individual as director or supervisor belongs to salary income?
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A:
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If an individual works as a director or supervisor but not hired by the enterprise, the income is required to pay individual income tax as remuneration. However, if an individual works part time as a director or supervisor while being employed in the enterprise, the part of director or supervisor’s income will be regarded as salary income and required to be incorporated into comprehensive income to pay individual income tax.
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Q:
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Whether individual’s commercial health insurance paid by the enterprise belongs to salary income?
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A:
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The employee’s tax preferential commercial health insurance that paid by the enterprise is required to be combined with salary income to pay individual income tax. However, the insurance amount can be deducted before calculation of taxable income with the limitation amount of RMB2,400 per year (RMB200 per month).
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Q:
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Whether subsidies/allowances paid by the enterprise in the name of meal allowance belong to salary income?
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A:
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Except for the meal allowance which can enjoy tax exemption according to tax law, all subsidies/allowances paid by the enterprise in the name of meal allowance need to be regarded as salary income and pay individual income tax.
Meal allowance that can enjoy tax exemption means the subsidies paid by the enterprise based on the actual number of meals as well as prescribed standards when employees have to have meals on business trip.
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Q:
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Whether the social insurance and housing provident fund paid in excess of the proportion belong to salary income?
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A:
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The extra part of social insurance and housing provident fund are required to be combined with salary income of current period to pay individual income tax.
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Q:
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Whether houses sold to the employees at a low price need to be regarded as salary income? Does the income need to proceed annual individual income tax declaration?
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A:
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If an enterprise sells house to the employee with price lower than acquisition or construction costs, the difference no need to be incorporated into comprehensive income of current year, and no need to proceed annual individual income tax declaration as well. The difference should be divided by 12(months) and be applied to the monthly tax rate form to pay individual income tax.
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