Tax Treatment of Employee Benefits
- 10.2991/aebmr.k.191225.191How to use a DOI?
- new tax, employee benefits, tax planning
In present society, employee development has been the foundation of business development. The company has the obligation and responsibility to provide employees with basic benefits. Meanwhile, employees also have the obligation and responsibility to provide services for the enterprise. Thus, how to deal with these expenses will bring different tax burdens to enterprises and employees. For example, the expense for providing beverages for employees as labor security expenditures or employee benefits is different in tax burden.
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Cite this article
TY - CONF AU - Yinhua Pu AU - Chunyan Liu AU - Xiao Chen AU - Yan Cheng AU - Jiasheng Wang PY - 2020 DA - 2020/01/07 TI - Tax Treatment of Employee Benefits BT - Proceedings of the 5th International Conference on Economics, Management, Law and Education (EMLE 2019) PB - Atlantis Press SP - 997 EP - 998 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.191225.191 DO - 10.2991/aebmr.k.191225.191 ID - Pu2020 ER -