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    How To Fill In The Self Check List Of Wages And Salaries In Enterprises

    2010/12/15 13:32:00 46

    Enterprise Wage Finance

    I. wages and salaries

    business accounting

    And the pre tax deduction of income tax.


    These items are truthfully filled, mainly to see whether there is any tax deduction before your company is included in the cost, such as wages and salaries. The accounting load is the caliber of your company in accordance with the accounting system. The pre tax deduction is the pre tax deduction of tax law and tax policy.


    Two, personal income tax returns (details of the declaration does not reach the threshold).


    Fill in honestly.


    Three. Reasons for differences


    The following are the instructions for you to explain.

    declare

    Is there any discrepancy between the data and the data recorded in the accounts? What is the reason?


    1. Difference amount


    2. Difference items (fill in the items)


    3. Differences in personnel composition

    Situation

    (Classified)


    4, others


    First, increase the situation.


    1, amount


    2, adjust the project (fill in the sub items)


    Two, reduce the situation


    1, amount


    2, adjust the project (fill in the sub items)


    Fill in the following ways in detail:


    1, the self checking items will be compared with the specific provisions of the Circular of the State Administration of Taxation on the deduction of wages and salaries of employees and welfare of employees ([2009]3) and the Circular of the State Administration of Taxation on strengthening the comparison of wages and expenses between individual wages and salaries and the wages of enterprises ([2009]259).


    2, accounting load caliber, fill in according to the book data.


    The account load is filled according to the actual payment amount of basic salary, bonus, allowance, year-end pay increase, endowment insurance and so on.


    3, pre tax deduction caliber, in accordance with the income tax law to fill in the standard.


    The pre tax deduction is based on the data calculated according to the tax law.


    The accounting data exceed the pre tax deduction standard.

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