The State Administration of Taxation recently issued a document making it clear that after deducting a certain standard, the traffic and communication subsidies issued by enterprises to their staff must be subject to individual income tax as salary income.
Traffic Subsidy: After deducting a certain standard of official expenses, the behavior of enterprises reimbursing private car fuel expenses and other ways to issue traffic subsidies to employees shall be subject to individual income tax as "salary and wage" income. Official expenses.