Do I need to pay personal income tax for the meal allowance?

According to the provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on the Determination of the Scope of Meal Allowance (Cai Shui Zi 1995 No. 82), the State Administration of Taxation Document No. 1994 No. 89 stipulates that the meal allowance that is not taxable refers to the meal allowance received according to the standard according to the regulations of the financial department, if an individual works in the city or suburbs for business and cannot eat at the work unit or returns, and really needs to eat out, according to the actual number of meal meals. The subsidies and allowances issued by some units to employees in the name of meal allowance shall be incorporated into the income from wages and salaries of the current month for individual income tax purposes.

Personal income tax is a general term for the legal norms that regulate the social relations between tax authorities and natural persons (residents and non-residents) in the process of collecting and administering individual income tax. Britain is the earliest country to levy personal income tax, in 1799 Britain began to experiment with differential rates to levy personal income tax, until 1874 to become a fixed tax in the United Kingdom.

Taxpayers of individual income tax include both resident and non-resident taxpayers. Resident taxpayers have the obligation to pay full taxes and must pay individual income tax on all their income within and outside China; Non-resident taxpayers are only subject to individual income tax on their income in China.

Individual income tax is an income tax levied by the state on the income of its citizens, individuals residing in its own country, and the income of overseas individuals in its own country. In some countries, personal income tax is the main type of tax, accounting for a large proportion of fiscal revenue, and also has a greater impact on the economy. With effect from 1 September 2011, the Chinese mainland individual income tax exemption was adjusted to RMB3,500.

There are two situations in which the meal allowance is subject to individual income tax:

1. The situation that the meal allowance does not need to pay individual income tax:

1. If a business traveler is out of town and eats out at noon, the subsidy for missing meals does not need to pay individual income tax.

2. According to the second paragraph of Article 2 of the Notice of the State Administration of Taxation on Printing and Distributing Several Issues Concerning the Collection of Individual Income Tax (Guo Shui Fa No. 89 199), the following subsidies and allowances that are not in the nature of wages and salaries or income that do not belong to the income items of the taxpayer's own wages and salaries are not taxable include: travel allowance and meal allowance.

3. According to the provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on the Determination of the Scope of Meal Allowance (Cai Shui Zi 1995 No. 82), the State Administration of Taxation Document No. 89 1994 stipulates that the meal allowance that is not taxable refers to the meal allowance received according to the standard according to the regulations of the financial department.

2. The situation that the meal allowance needs to pay individual income tax:

1. If the meal allowance is paid together with the salary, every employee has it, and if it is available every month, it does not belong to the "meal allowance", and should be incorporated into the monthly wages and salaries for individual income tax.

If it is combined in the salary through the salary schedule, then it is necessary to pay the individual income tax together according to the total salary, and if it is a separate subsidy, then you can directly pay the individual income tax as a welfare expense.

Legal analysis: No, if the travel allowance and meal allowance paid by your company to the individual are for business trips and are obtained within the prescribed standards, you do not need to pay individual income tax. However, if it is in the nature of welfare for everyone, and it is issued in the name of meal allowance, it shall be incorporated into the income from wages and salaries of the current month to pay individual income tax.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China The following individual income shall be subject to individual income tax:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Legal analysis: The subsidies and allowances issued by some units to employees in the name of meal allowance shall be incorporated into the income from wages and salaries of the current month for individual income tax.

Legal basis: Paragraph 2 of Article 2 of the Notice of the State Administration of Taxation on Printing and Distributing Several Issues Concerning the Collection of Individual Income Tax The following subsidies and allowances that are not in the nature of wages and salaries or income that do not belong to the income items of the taxpayer's own wages and salaries are not taxable: 4. Travel allowance and meal allowance.

There are two situations to decide whether to pay individual income tax. 1. The situation that the meal allowance does not need to pay individual income tax: 1. If the business traveler is out of town and eats out at noon, the case of the meal allowance does not need to pay individual income tax.

2. According to the second paragraph of Article 2 of the Notice of the State Administration of Taxation on Printing and Distributing Several Issues Concerning the Collection of Individual Income Tax, the following subsidies and allowances that do not belong to the nature of wages and salaries or income that do not belong to the taxpayer's own wages and salaries are not taxable include: travel allowance and meal allowance. 3. According to the provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on the Determination of the Scope of Meal Subsidies, the State Administration of Taxation 1994 Document No. 89 stipulates that the meal allowance that is not taxable refers to the meal allowance received according to the standard according to the provisions of the financial department.

2. The situation that the meal allowance needs to be paid individual income tax: 1. If the meal allowance is paid together with the salary, every employee has a meal allowance and has it every month, it does not belong to the "meal allowance", and should be incorporated into the monthly wages and salaries for individual income tax. The above is the answer to the lawyer's summary of the current law, are you clear?