Recruitment, Finance And Taxation Departments Jointly Enjoy The Benefits Of Human Resources Tax.

Human resource management refers to the rational allocation of human resources according to the requirements of enterprise development strategy. Through the recruitment, training, use, assessment, motivation and adjustment of employees in a series of processes, it can mobilize the enthusiasm of employees and bring the potential energy of employees into full play, so as to create value for enterprises and bring benefits to enterprises.

Generally speaking, human resources management is the responsibility of human resources department.

But many tax preferences set up the conditions of human resources, financial departments are all afterwards accounting, so enterprises often can only enjoy tax preferences passively, can not manage tax preferences well, and face tax risk of tax incentives.

1. a specific number of tax concessions.

A specific number of tax concessions refers to the condition of human resources for enterprises to enjoy preferential tax policies. The condition is that the number of employees in a specific number of enterprises is a static concept.

Article twenty-eighth of the People's Republic of China enterprise income tax: "small and small profit enterprises that meet the requirements shall be subject to enterprise income tax at a rate of 20%."

According to the notice of the Ministry of Finance and the State Administration of Taxation on further enlarging the scope of preferential policies for small and medium enterprises with small profits, [tax [2015] 99], from October 1, 2015 to December 31, 2017, the small profit enterprises with annual taxable income ranging from 200 thousand yuan to 300 thousand yuan (including 300 thousand yuan) were included in the taxable income at 50%, and the enterprise income tax was paid at 20% tax rate.

The ninety-second provision of the regulations on the implementation of the enterprise income tax law of the People's Republic of China stipulates: "the small and small profit enterprises" as mentioned in the first section of the twenty-eighth section of the enterprise income tax law refer to those enterprises that are engaged in the state's non restrictive and prohibited industries and meet the following requirements: (1) industrial enterprises, the annual taxable income is not more than 300 thousand yuan, the number of employees is not more than 100, and the total assets are not more than 30 million yuan; (two) other enterprises, the annual taxable income is not more than 300 thousand yuan, the number of employees is not more than 80, and the total assets amount is not more than 10 million yuan.

To enjoy the small and small profit tax incentives, the number of employees can not exceed the specific quota to meet the "small" standard, specifically, the number of industrial persons is not more than 100, and other enterprises do not exceed 80.

Therefore, enterprises should obtain accurate employment from human resources management departments before they enjoy small and small profits tax concessions.

To determine whether it meets the standard of small profit enterprises.

2. tax preferences for specific employees

The tax preference for a particular employee is a tax preference only for specific employees, only if the company employs a specific person or a specific percentage of staff.

(1) tax incentives for high-tech enterprises

Hi-tech enterprises include high-tech enterprises, software enterprises and advanced technology service enterprises.

A common feature of tax incentives for high-tech enterprises is that they have certain requirements for the proportion of hi-tech personnel employed by enterprises.

(2) tax incentives for animation companies

According to the requirements for the management of animation enterprises (Trial) (No. 2008, No. 51, No. 51), it is considered as an animation enterprise. Professionals with a college degree or above, who are certified by the national animation professionals and engaged in the development of animation products or technical services, must account for more than 30% of the total number of employees in the enterprise. The R & D personnel account for more than 10% of the total number of employees in the enterprise.

(3) tax preference for other types of enterprises

According to the notice of the Ministry of finance, the State Administration of Taxation and the Ministry of Civil Affairs on the exemption of enterprise income tax on the production and assembling of specialized enterprises for disabled persons (fiscal 2011 [81]), they enjoy exemption from enterprise income tax concessions, requiring that the professional and technical personnel of enterprises having registered prostheses, orthopedic devices (auxiliary devices), and practicing qualification certificates of the manufacturer shall not be less than 1. If the production personnel of their enterprises exceed 20 persons, the professional and technical personnel who have obtained the registered prostheses and orthopedic AIDS (auxiliary devices) and their qualification certificates shall not be less than 1/6 of all the production personnel.

(4) tax incentives to promote employment

The tax incentives for employment generally include three categories, namely, the disabled, laid-off workers and military dependants.

According to the thirtieth article of the enterprise income tax of the People's Republic of China, the wages paid by the disabled persons and other employment personnel encouraged by the state can be deducted when calculating the taxable income amount. The deduction ratio of the ninety-sixth provision of the People's Republic of China enterprise income tax law is 100%.

The tax incentives to support laid-off workers' re employment are timeliness.

The notice of the Ministry of Finance and the State Administration of Taxation on the taxation policy concerning laid-off workers' re employment has been abolished by the full text. The tax support policy for the reconstruction of the affected areas has been phased out as the tax incentives for the urban workers who have lost their jobs due to the earthquake have been deducted from the sales tax, the urban construction tax and the enterprise income tax in turn. The tax incentives for the reconstruction of the disaster areas have been phased out in 2002. 208.

According to the Circular of the Ministry of Finance and the State Administration of Taxation on tax policies concerning the employment of military dependants (fiscal 2000 [84]), enterprises that are newly established for the purpose of resettlement of military dependants shall be exempt from business tax, enterprise income tax and preferential tax policies within 3 years from the date of obtaining tax registration certificate. The family members of the army must take up 60% (inclusive) of the total number of enterprises.

Staff education and training is an important part of human resources management. However, according to the forty-second provision of the implementation regulations of the enterprise income tax law, the expenses of staff education expenditure in general enterprises do not exceed 2.5% of the total wages and salaries.

As a form of tax preference, the standard of education and training expenses of some hi-tech enterprises is higher than that of wages and salaries 2.5%.

The above tax preferences are reflected in the human resource management activities of enterprises, and finance is often only afterwards accounting. Therefore, we should strengthen the coordination of departments and conduct tax incentives throughout the whole process, so as to make good use of tax preferences in human resources.

First of all, we should set up departmental cooperation mechanism.

Enterprises should consider the tax demand when formulating human resources plan, and the tax department should carry out tax analysis on the human resources of enterprises, so as to realize the whole process management of human resources tax in enterprises.

For example, some high and new technology enterprises, the human resources management department has not established an interaction with the finance department. The financial department only discovered that the proportion of R & D personnel at the end of the year was not in accordance with the regulations. At that time, it could not be remedied.

In this regard, we can build a collaboration mechanism between the financial department and the human resources department. The financial department can report the tax preferences in the human resources to the human resources department in a form of inventory and update it in time, conduct a tax analysis on the human resources status of the enterprise on time, and submit an analysis report to the HR department in time.

The human resources department can also consult the financial department when formulating a human resources plan.

Secondly, we should choose the right way of employment.

When choosing a mode of employment, an enterprise should abide by the labor contract law and consider tax considerations on the basis of law-abiding.

For example, according to the notice issued by the State Administration of Taxation on the preferential tax policies for promoting the employment of disabled persons (Bulletin No. fifty-fifth of the State Administration of Taxation 2015), the disabled persons who are employed in the form of labor dispatch belong to the workers of the labor dispatch units.

According to the notice of the Ministry of Finance and the State Administration of Taxation on the promotion of preferential tax policies for the employment of disabled persons (fiscal 2007 [92], hereinafter referred to as the notice), the labor dispatching units may enjoy relevant preferential tax policies.

Therefore, if the employment unit has to enjoy the preferential tax deductions for the disabled, it can not adopt the mode of labor dispatch.

For example, in the tax incentives for high-tech enterprises, the Ministry of Finance and the State Administration of Taxation (hereinafter referred to as the State Administration of Taxation) further encourage the software industry and the integrated circuit industry to develop the enterprise income tax policy (fiscal 2012 [27]) stipulates that workers with a college degree or above require signing labor contract relations with enterprises. According to the guidelines for the management of new and high technology enterprises (362), the enterprises that enjoy preferential tax incentives for high-tech enterprises will also include part-time or temporary staff, as long as they work for more than 183 days in the enterprise over the whole year.

Thirdly, strengthen education and post management.

High and new technology enterprises, software enterprises, advanced technology service enterprises and animation enterprises have certain requirements for the qualifications of employees. Animation enterprises, production and assembling specialized enterprises for disabled persons also have requirements for the qualification and certification of employees. Therefore, enterprises should do well in the management of academic calendars and certificates, so as to meet the conditions for the recognition of tax preferences.

In addition, tax incentives may also have requirements for employees' jobs, such as tax incentives for high-tech enterprises, requiring employees to engage in scientific and technological work, research and development work, etc. generally, employees are identified by job descriptions in the labor contract. Therefore, enterprises should strengthen the standardization of labor contracts, and keep corresponding documents in time for adjustment and adjustment of jobs.

If there are some employees who are only responsible for the wages, and the social security is paid by other companies, the employees should be judged by their nature. They are part-time or temporary employees, and should be analyzed according to the specific circumstances.

Finally, improve the cost analysis of human resource management and decision making.

When tax preferences are included as a variable in human resource management and decision-making, the analysis of human resources cost will be more reasonable and effective.

On the first hand, although tax preferences can be tax saving, it is cost effective to enjoy tax preferences, so we must pay attention to cost-benefit analysis.

Tax planning should be taken into consideration in order to enjoy certain tax preferences, change the cost of operation and management, the cost of applying for tax incentives, and whether the cost of subsequent management is matched with tax preferences.

Of course, some tax concessions also have their own economic premium. For example, the identification of high-tech enterprises is not only a purely measurable tax saving, but also a brand premium.

On the other hand, we should strengthen the cost analysis of human resource management and decision making.

Without introducing tax variables, human resources management and decision-making can not reflect the full cost of economic decision making.

Taking education and training as an example, the high-tech industry does not take into account the cost of tax and variable training if it makes decisions and analyzes the costs and benefits of education and training.

In addition, when high-tech enterprises want to increase R & D personnel, wages, salaries, bonuses, subsidies, social security and provident fund can be deducted, which means that the actual expenditures of enterprises are only half of the books. Considering tax preferences, the decisions of enterprises will be more reasonable and scientific.

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