职工福利费交什么税？

职工福利费是企业为员工提供的各种福利待遇所产生的费用，如节日慰问金、生日礼物、健康体检等。这些福利费用的税务处理是企业和员工都需要关注的问题。

在中国，职工福利费需要缴纳个人所得税和企业所得税。个人所得税方面，根据《中华人民共和国个人所得税法》规定，企业为员工提供的各项福利待遇，如果其价值达到个人所得税起征点，就需要并入员工工资薪金所得计算缴纳个人所得税。企业所得税方面，职工福利费作为企业的一项费用，可以在企业所得税前扣除，但需要符合相关税法规定。

具体来说，职工福利费的税务处理需要注意以下几点：首先，企业和员工需要明确福利费用的性质和金额，以便正确计算个人所得税和企业所得税；其次，企业需要及时向员工提供福利费用的相关证明材料，以便员工在申报个人所得税时进行核实；最后，企业需要遵守相关税法规定，确保福利费用的合法性和合规性。

总之，职工福利费的税务处理需要企业和员工共同关注，遵守相关税法规定，确保福利费用的合法性和合规性，避免因税务问题而产生不必要的风险和损失。

What Taxes Are Paid on Employee Welfare Expenses?

Employee welfare expenses refer to the costs incurred by companies to provide various welfare benefits to their employees, such as festival greetings, birthday gifts, health checkups, and more. The tax treatment of these welfare expenses is a concern for both companies and employees.

In China, employee welfare expenses are subject to both individual income tax and corporate income tax. For individual income tax, according to the Individual Income Tax Law of the People's Republic of China, various welfare benefits provided by companies to employees need to be included in the employee's taxable income if their value reaches the individual income tax threshold. This means that the value of these benefits will be taxed along with the employee's regular salary. As for corporate income tax, employee welfare expenses, as a business expense, can be deducted before calculating the company's taxable income, but they must comply with relevant tax regulations.

Specifically, when dealing with the taxation of employee welfare expenses, the following points need attention: First, both companies and employees need to clarify the nature and amount of the welfare expenses to correctly calculate individual and corporate income taxes. Second, companies should promptly provide employees with relevant证明材料 for the welfare expenses to facilitate verification during individual income tax filings. Lastly, companies must adhere to relevant tax regulations to ensure the legality and compliance of the welfare expenses.

In conclusion, the tax treatment of employee welfare expenses requires joint attention from both companies and employees. By complying with relevant tax regulations, companies and employees can ensure the legality and compliance of the welfare expenses, avoiding unnecessary risks and losses related to tax issues.