Deng Fang is an ordinary employee in a public institution in Hunan. At the beginning of last year, she spent more than 100,000 yuan to buy a Honda Fit, which she often used for official purposes. At the end of the year, her company gave her a 6000 yuan transportation allowance. Should these 6000 yuan in transportation allowances be counted as "wages and salaries", and should individual income tax be calculated? Previously, the State Administration did not have relevant policy provisions to clarify this.
However, in the recently issued "Letter on Relevant Tax Policies for Self-Inspection in 2009", the Large Enterprise Department of the State Administration clearly pointed out that...