This circular guides the determination and accounting of mid-shift meals in production and business activities to ensure uniformity in calculating costs related to mid-shift meals, while clearly stipulating that sources for paying for these meals shall not be included in production and business expenses to reduce taxable income.
适用范围
State-owned enterprises and joint-stock companies
要点
- Workers are provided with mid-shift meals to ensure their health during work.
- Costs for mid-shift meals must come from the profit after tax of the unit, and cannot be accounted as production and business costs (Article 2).
- This circular takes effect from January 1, 1991.
- Previous and current provisions contrary to this circular shall no longer have legal force.
- Accounting for mid-shift meals must ensure that the unit has fulfilled its tax obligations to the State (Article 1).
🌐 本文件的社会影响
- To ensure workers' health during work processes.
- Increase financial burden on production and business units when they must pay for mid-shift meals from post-tax profits.
- Ensure transparency and uniformity in accounting for costs related to mid-shift meals.
❓ 常见问题
What is the source of funding for mid-shift meal expenses?
Costs for mid-shift meals must come from the profit after tax of the unit, and cannot be accounted as production and business costs.
When does this circular take effect?
This circular takes effect from January 1, 1991.
Do previous provisions contrary to this circular still have legal force?
No, previous and current provisions contrary to this circular shall no longer have legal force.
全文
CIRCULAR
OF THE JOINT MINISTRY OF LABOR - SOCIAL AFFAIRS AND FINANCE NO. 05-TT/LB DATED JULY 1, 1991 GUIDING THE DETERMINATION AND ACCOUNTING FOR MID-SHIFT MEALS IN PRODUCTION AND BUSINESS DETERMINATION AND RECORDING OF MEAL DURING WORK SHIFT IN PRODUCTION AND BUSINESS OPERATIONS
Pursuant to Decision No. 202-HĐBT dated December 28, 1988 of the Council of Ministers on wages for workers and employees in state-owned and public-private joint ventures production and business sectors; and based on Section IV of Circular No. 01/TT-LB dated January 12, 1989 issued by the Joint Ministry of Labor - Social Affairs and Finance;
Pursuant to the Income Tax Law promulgated under Resolution No. 270B-NQ/HĐNN8 of the State Council, and Decree No. 353-HĐBT dated October 2, 1990 of the Council of Ministers detailing the implementation of the Income Tax Law;
To ensure uniformity in determining and accounting for mid-shift meals and calculating obligations of production and business units to the State Budget, the Joint Ministry of Labor - Social Affairs and Finance guides the determination and accounting for mid-shift meals in production and business as follows:
1. Mid-shift meals in production and business are necessary to ensure workers' health during working days. Units shall base their provision of mid-shift meals on the effectiveness of their production and business operations, after fulfilling all obligations to the State (in accordance with tax laws), for their employees.
2. The cost of mid-shift meals is sourced from retained profits of units after paying all types of taxes to the State Budget; it shall not be accounted as production and business expenses to reduce taxable income.
3. This Circular takes effect on January 1, 1991.
Previous and current regulations by sectors and localities that conflict with this Circular are invalid for implementation.
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