◎ Profit-seeking enterprise hospitality staff travel expenses are reported on how costs and income employees?
In recent years, tourism is rampant, many profit-seeking enterprise employees to organize domestic or foreign travel, as a reward for employees and their morale way of incentive, these entertainment staff travel expenses are reported as a profit whether the cause of the cost? And whether it should be classified as income employees?
South IRS said that profit-seeking enterprise, such as employee benefits committee has been established by law, and in accordance with the provisions set aside employee benefits, its employees held the cost of travel and meals are paid for other activities, you must first support gold items in the following benefits, unless the lack of benefits, the excess part of the burden really is a profitable business and who can only be presented as a profitable business and other costs. If it is not set up profit-seeking enterprise employee welfare committee, its organizing expenses paid by staff travel and meals, etc., within the prescribed limits, profit-seeking enterprise can be directly subject to the employee benefits are reported, in part, for-profit career over again changed to other costs Account charged.
As for the profit-making business travel expenses of employees whether or not to hold as employees taxable income, if the cost of employee travel, profit-seeking enterprise staff can participate in the paid, free treated as income of employees, but as cash subsidies or define fixed part Eligible employees as of a certain length of service, job class, performance standards before they can participate in, their nature of expenses, income employees of belonging, has been established by law Workers Welfare Committee who, by the Staff Welfare Committee in accordance with the Income Tax Law Article 89, paragraph 3 List reporting provisions, insufficient benefits, profit-seeking enterprise by a part of the burden beyond employee welfare committee or set up according to the law, they should be profit-seeking enterprise income withholding tax consolidation staff salaries. The council reminded profit-seeking enterprise, when employees travel or dinner if organized activities, the relevant provisions should be noted and properly handle the declaration, so as to avoid errors are reported who were overdue tax or punishment.
