非货币性福利涉及个人所得税问题探讨

Discussion on Personal Income Tax Related to Non-Monetary Benefits

目前税收政策越来越完善,税法细则越来越繁杂,对个人所得税征管越来越规范严谨,但相同政策,不同的人、角度不同,理解也不同,通过此次针对2012年-2014年税收专项检查过程中发现的问题可见,由于操作惯例及个人对税法理解不同,涉及非货币性福利个人所得税问题相当多。论文尽量收集整理企业中各类非货币性福利项目,查找相关税法政策及问题解答。通过整理,明确哪些属于应税项目,哪些属于非应税项目,哪些属于视条件是否交税项目,使企业有所借鉴,尽量降低非货币性福利涉及个人所得税风险。

The current tax policy is becoming more perfect, the tax rules is becoming more complicated, and the individual income tax collection is becoming more stringent, but the same policy, different people might have different understanding from different perspectives. Through the problems found during this special tax inspection of 2012 -2014, we can see quite bit problems involved non-monetary benefits of personal income tax because of the operation of the tax practice and personal understanding of the different issues. This paper will try to organize a comprehensive collection of all kinds of non-monetary corporate welfare programs and try to find relevant tax policies and Q＆As. Through classification to make it clear which are taxable items, which are non-taxable items, which are taxable items depending on conditions, then all enterprises could learn to minimize personal income tax risks related to non-monetary benefits.