中秋节公司给员工发月饼需要交税吗？ - 财税 - Manitori

关于个人所得税：

1)如采购的月饼是放在活动室、茶水间，供员工一起享用，属于福利，原则上不征收个人所得税。

2)如是公司发放月饼礼盒，由员工分别带回家这些月饼礼盒的价值就要合并到工资薪金一起缴纳个税。外购月饼送给员工的这些福利，如果取得增值税专用发票，其进项税不得抵扣，需作转出处理。

关于所得税：

1)发放给员工属于职工福利，这些职工福利费在企业做所得税汇算清缴时，可以按不超过工资、薪金总额的14%部分，准子税前扣除。

2)对于作为福利发放给员工的企业自产，税法上和会计上都确认收入，不进行所得税纳税调整。对于自购部分，税法上需要视同销售处理，会计上只是将成本转入相关科目，应该做纳税调整填写纳税调整明细表。

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