Proceedings of the 5th International Conference on Economics, Management, Law and Education (EMLE 2019)

Tax Treatment of Employee Benefits

Authors
Yinhua Pu, Chunyan Liu, Xiao Chen, Yan Cheng, Jiasheng Wang
Corresponding Author
Yinhua Pu
Available Online 7 January 2020.
DOI
https://doi.org/10.2991/aebmr.k.191225.191How to use a DOI?
Keywords
new tax, employee benefits, tax planning
Abstract

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.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th International Conference on Economics, Management, Law and Education (EMLE 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
7 January 2020
ISBN
978-94-6252-878-9
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.191225.191How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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  - https://doi.org/10.2991/aebmr.k.191225.191
ID  - Pu2020
ER  -