◎ Award-profit undertakings made employment aid allowance, other income should be presented, not of the nature of the collection and payment.
Treasury Kaohsiung IRS said profit-seeking enterprise hiring employees, according to the implementation of measures to promote employment Employment Insurance section 20 and section 21 provides that get issued by the Public Employment Service agency hired award aid grants, other income should be presented, not a Generation pay the income properties.
The council recently accepted an administrative remedy cases, a company by the Kaohsiung City Government Labour Employment Training Center Available to hire employees with disabilities, the Centre made 102 annual award issued by the hired help allowance 84,000 yuan, the company belongs to the grant on behalf of misidentification and pay close nature, as a deduction from salary costs, and adopt ways to expand the written examination declared 102 annual business income tax; heir council seized the company omitted other income 84,000 yuan, according to the provisions of implementing measures to expand the written examination, approved by underreporting income 84,000 yuan, was caused by back taxes and fines imposed on the company refused to accept the application for review. Identified by the council, company of the allowance should be presented as other income mistaken deduction from salary costs, is a mistake columns accounting items, should be positive, and the company on the project and the amount of income after positive self-adjusted to achieve positive net profit rate of expansion of the written examination standards, is to review the decision to recover back taxes reduce the amount of fines and revocation.
The IRS said that the employment aid award grants to award the employer's help line, staff salaries of non-collection belongs to turn to pay, should be presented to other income, please note that the account contained correctness profit-seeking enterprise accounting items.
