In many companies have the distribution of communications expenses to workers, today I registered tax agent company for you to explain: distribution of communications expenses to workers, is it necessary to withhold individual income tax policy requirements.

According to the requirement of tax law in our country, is it necessary to withhold the individual income tax into the following three conditions:

①Do not incorporate salary income withholding personal income tax: the mobile phone by the enterprise to buy, the employee application mobile phone caused by the communication expenses by the enterprise, tax receipt issued to the enterprise, do not withhold personal income tax.

②Part of the wage and salary income withholding my income tax situation: the employee's mobile phone to the company's business process, reimbursement of communication expenses by tax receipt costs, a part of the standard is not incorporated into wage and salary income, only more than a part should be incorporated into wage and salary income, calculated withholding my income tax. (For example, the enterprise requires that the reimbursement standard for communication expenses is200yuan/Moon, that200Expense claims within yuan are not incorporated into wage income, but exceed200Part of the yuan must be incorporated into wages and salary income, withholding personal income tax)

③Must be fully incorporated into wages and salary income withholding personal income tax situation: enterprise cash distribution of communication subsidies, do not need to produce tax receipts, this kind of situation received cash subsidies, should be fully incorporated into wages and salary income, calculated to pay personal income tax.

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