法人税削減の鍵！ベトナム進出企業向け従業員福祉費用8項目を解説

2.31. Expenses not corresponding to turnover for tax calculation, excluding the following expenses:

• – Expenses for HIV/AIDS prevention and control at the enterprises’ workplace, including expenses for training HIV/AIDS prevention and control officers of enterprises, expenses for HIV/AIDS prevention and control communication among enterprises’ laborers, expenses for counseling, examination and testing for HIV and expenses in support of enterprises’ laborers who are HIV-infected.
• – Actual expenses for the performance of national defense and security education tasks, training and activities of militia and self-defense forces and other national defense and security tasks as prescribed by law.
• – Actual expenses in support of Party and socio-political organizations in enterprises.
• – Other particular expenses suitable to each sector or field as guided by the Ministry of Finance.

引用元：78/2014/TT-BTC

続いてNo. 96/2015/TT-BTC。

2.30. Expenses that do not correspond to assessable revenues, except for:

• – The actual expenditures on HIV/AIDS prevention at workplace, including expenditure on provision of training in HIV/AIDS prevention for employees, expenditure on raising employees’ awareness of HIV/AIDS prevention, fees for HIV consultation, examination and testing, and expenditure on supporting employees who are HIV sufferers.
• – Expenditures on performance of duties pertaining to security and defense education, training, activities of militia forces, and other defense and security duties as prescribed;
• – The actual expenditures on operations of Communist Party organizations and social-political organizations within the enterprise.
• – Expenditures on provision of vocational education and training for employees, including:

+ Payment for teachers, learning materials, equipment serving vocational education, materials for practicing, and other aid for learners.

+ Expenditure on training employees recruited by the enterprise

• – Direct expenditures on the employees’ welfare: expenditures on employees’ family occasions; expenditures on holiday allowance or treatment support; expenditures on professional training; supporting employees’ families affected by natural disasters, hospitalizations, accidents, illnesses; expenditures on rewarding employees’ children for their educational achievements; expenditures on allowances for traveling during holidays of the employees; payment for unemployment insurance, health insurance, and other voluntary insurance for employees (except for life insurance mentioned in Point 2.6, voluntary pension insurance mentioned in Point 2.11 of this Article), and other welfare expenditures. The total expenditures incurred in the tax year must not exceed the practical average 1 month’s salary in the tax year.

The practical average 1 month’s salary equals (=) wage fund released within a year divided (:) by 12 months. In case the enterprise has not operated for 12 months, the practical average 1 month’s salary equals (=) wage fund released within the year divided (:) by the number of operating months.

Released wage fund is the total wage paid in the year until the deadline for submitting the annual tax declaration (not including the provision for wage fund of the previous year).

• – Other special expenditures of each field shall apply corresponding documents issued by the Ministry of Finance.

引用元：No. 96/2015/TT-BTC

続いて25/2018/TT-BTC。

Article 3. Addition of sub-point e to Point 2.2 and amendments to sub-point b Point 2.6, Point 2.11 and Point 2.30 Clause 2 Article 6 of the Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance (amended in Article 4 of the Circular No. 96/2015/TT-BTC dated June 22, 2015 of the Ministry of Finance):

4. The first passage of the fifth dash of Point 2.30 Clause 2 Article 6 of the Circular No. 78/2014/TT-BTC (amended in Article 4 of the Circular No. 96/2015/TT-BTC): “- Direct expenditures on the employees’ welfare: expenditures on employees’ family occasions; expenditures on holiday allowance or treatment assistance; expenditures on professional training; assistance in employees’ families affected by natural disasters, hospitalizations, accidents, illnesses; expenditures on rewarding employees’ children for their educational achievements; allowances for traveling during holidays of the employees; payment for unemployment insurance, health insurance, and other voluntary insurance for employees (except for life insurance, voluntary pension insurance mentioned in Point 2.11 of this Article), and other welfare expenditures. The aforementioned total expenditures must not exceed the practical average 01 month’s salary in the tax year.”

25/2018/TT-BTC第3条第4項