◎ Company has set aside reserves to retire, do not re-presentation of pension expense when paid!
Enterprises in employee retirement pensions must be paid, is a burden for businesses. Therefore, companies will usually monthly retirement accordance with the provisions set aside reserves, until the employees actually retire, the pension paid by the account. South IRS said that already are reported cost companies to set aside each month retirement provision, the time to pay pensions in the future, you should start with the reserve under the retirement pay, can not be repeated incurred costs. The IRS further explanation, after the implementation of new pension system, corporate retreat for the Labour applicable labor or the old system of selecting new pension system but retain the workers back labor seniority of the old system, in accordance with the provisions set aside monthly labor retirement reserve, stored in the institution Labor Pension Oversight Committee reserve accounts were, according to the provisions of Article 33 of the Income Tax Act to costs incurred in future labor retirement or have been laid off as a pension or severance pay issue, to be paid first by the reserve for retirement under labor ; inadequate pay part, may only cost incurred in the current year.
The council noted that there is a Southern 102 annual declaration of a company's pension costs to pay employees $ 1.8 million found by the check, a company in the past year has been set aside on a monthly basis in accordance with the provisions of "labor retirement reserve", and to the costs incurred, Up to 102 annual accounts "Labor Pension reserves" the cumulative number of more than 500 million dollars, more than the annual pension shall be paid 1.8 million yuan, so A company should first be "retired labor reserve" to pay down items. A company due to accounting staff negligence, repeated presentation of such pension costs, Yizao IRS fully removed, fill the amount of tax of 30 million yuan. The IRS reminds profit-seeking enterprise to employees severance pay or retirement pension or severance consuming, should pay attention to the relevant provisions of the tax law, to avoid false presentation of pension expense omissions back taxes.
