Enterprise income tax: according to the tax law, if the fitness card that your company runs in the name of the company is really used by all employees for fitness, it should be included in the employee welfare fund, and deducted according to the pre-tax deduction standard of the employee welfare fund with authentic and compliant credentials that can prove the actual occurrence of relevant expenses.

The expenses incurred by your company in organizing executive travel have nothing to do with production and operation, and cannot be deducted before enterprise income tax.

Personal income tax: According to Article 10 of the Regulations for the Implementation of the Individual Income Tax Law, taxable income obtained by individuals includes cash, physical objects, securities and other forms of economic benefits.

Therefore, the employees involved in the case have obtained other forms of economic benefits, and personal income tax should be calculated and paid on the basis that everyone's fitness expenses are incorporated into employees' current wages and salary income.

How to deduct the cost of year-end dinner and year-end party?

According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Deduction of Wages, Salaries and Employee Welfare Expenses (Guo Shui Fa [2009] No.3): "The employee welfare expenses stipulated in Article 40 of the Implementation Regulations include the following contents:

(2) Subsidies and non-monetary benefits in health care, living, housing and transportation. Employees, including medical expenses paid to employees on business, medical expenses of employees in enterprises that have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, subsidies for employees' difficulties, relief funds, subsidies for canteen funds, and transportation subsidies for employees. "

For the expense items not listed in the document, according to the reply of the 20 12 online interview of the Income Tax Department of the General Administration, if they are indeed employee welfare expenses of all enterprises, and conform to the accrual principle stipulated in the enterprise income tax law and its implementation regulations, and meet the requirements of legality, rationality, authenticity, relevance and certainty of expenses pre-tax deduction, they can be deducted as employee welfare expenses in accordance with regulations.

Can employee benefits provided by organizing activities be deducted before tax? Employee benefits include collective benefits and individual benefits. Friends who are not very familiar with it can operate it several times. There is no need to panic when encountering such a thing, and the specific problems will be solved. If you can't solve it repeatedly, you can try to call the local tax hotline or go to the local tax hall.