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安徽合肥:单位发放中秋月饼 需按价值缴纳个人所得税
2017-09-20 10:52:34 中国青年网
昨日(9月19日),市场星报、安徽财经网、掌中安徽记者从合肥税务部门获悉,中秋佳节将至,单位向职工发放的月饼这些福利也需要按照价值缴纳个人所得税,若发放的“月饼+工资”价值总额在减去“三险一金”之后不到3500元,才被免税。
按照个税法规定,个人因任职或受雇而取得的工资、薪金、奖金、年终加薪、劳动分红、津贴、补贴以及与任职或受雇有关的其他所得,都要交税。这就是说,只要是与任职、受雇有关,不管其单位的资金开支渠道或以现金、实物、有价证券等形式支付的,都是工资、薪金所得项目的课税对象。发放月饼本就是单位的福利,自然要进行个税征收,而且这并非今年才开始征收,与它类似的物品还有粽子,也需要缴个税。事实上,有些单位的员工工资在去除掉“三险一金”之后并不能达到3500元以上,如果所发放月饼价格并不高的话,并不需缴税。
不少人还是觉得过节发过节费比发月饼好。从事会计工作的张女士对记者表示,一些外企因为会计“做账”较为严格,员工工资又高,因此发放月饼等都要缴纳个税。“如果发月饼和发过节费都要缴纳个人所得税的话,那我还是希望单位发给我过节费,不要月饼”,外企白领小李接受记者采访时抱怨说,“现在的月饼一小盒只有几块,售价两三百元,太不值,还是发放现金较为实惠。”
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