Those Taxes And Salaries On The Wage Slips

　　 I. composition of wage slips

The general wage or wage form consists of the part of the payment, the amount of the deduction and the amount of the actual payment except for names and departments.

The corresponding part includes basic salary, post salary, merit pay, overtime pay, bonus and subsidy.

The deductions include: social security personal parts, loans, fines, rent, water and electricity charges (if any), personal income tax and so on.

　　 Two. Pay slip Difficulties and key points of personal income tax calculation

As for basic wages, post wages, overtime wages, performance wages or bonuses, etc., we should calculate personal income tax. We all know that no one will make mistakes.

However, not all of the subsidies on wages are to be paid personal income tax, and the deduction of personal income tax is not all deductible before tax, but only social security can be deducted before tax.

Therefore, it is difficult and important to make clear that those subsidies do not have to pay a personal tax, and those deductions can be deducted before tax.

(1) subsidies on which wages are paid but can be paid without personal income tax.

1, the tax law clearly stipulates subsidies without taxation.

(1) the only child allowance;

2. The executive civil servants' salary system is not included in the basic wage total allowance, allowance difference and the family members' non-staple food subsidy; this enterprise is not applicable!

3. Child care allowance;

Travel allowance and meal allowance. In this practice, wages are not normally entered into, and there are still limitations in the tax law.

The above regulations are derived from the provisions on certain issues concerning the collection of personal income tax (IRS (1994) 089). The standard of only child subsidy and child care allowance is implemented according to local standards, not the standard set by enterprises.

For the travel allowance and the limitation of allowance for meals, the notice on the determination of the range of allowance for meals should be notified (fiscal 1995 (82)).

The national tax return (1994) No. 089 stipulates that no allowance for tax payment is provided by the financial department. If a person works in the urban and suburban areas, he or she can not go to work or return to dinner, he really needs to eat out. According to the actual number of meals, he will receive the wrong meal according to the prescribed standard. The subsidies and allowances issued by some units to employees in the name of meal subsidy shall be incorporated into the personal income tax collected from wages and salaries.

2, subsidies can not be taxed in individual regions.

(1) subsidy for communication fees. With regard to the subsidy for communication fees, if the local taxation bureaus of the provinces and municipalities are approved by the provincial people's government, the provisions of the tax exemption standard for communications fees are stipulated, and individual income tax can not be collected. If the provinces and municipalities do not specify the tax exemption standard for communication charges, the unit shall grant this allowance, and the individual income tax shall be levied. (IRS [1999]58)

2. Subsidies for official business vehicles (or traffic subsidies). Similar to communications subsidy, it also requires Provincial People's governments to give tax exemption standards and pay taxes if there is no provincial people's government standard. (IRS [1999]58, tax Letter No. [2009]245).

But with regard to the standards of many taxpayers, the State Administration of Taxation has largely put the rights below the province, and the provincial and provincial governments of all parts of the country seem to forget that they still have this right. At present, only a few provinces have this standard, the latest Shaanxi province official vehicle subsidy standard (upper limit):

The top management of enterprise directors, general managers and deputy general managers is 1690 yuan per person per month; the middle-level managers of various departments and managers of the enterprises are 1040 yuan per person per month; others are 650 yuan per person per month. (Shaanxi finance and taxation No. [2015]10)

The rest of the subsidies, no matter what they are, basically pay personal income tax. Generally speaking, some special subsidies will not be included in the wage slip if they do not pay a tax, because not everyone has a share or most of them have a share.

(two) the pre tax and post tax discrimination of deductions.

For tax deductions, pre tax deduction or post tax deduction is not only related to the personal interests of employees, but also to compliance with tax laws.

The pre tax deduction of social security personal part is almost known, but the penalty for employee's fine, rent, water and electricity is deducted before tax or after tax.

There are many reasons why companies pay fines for employees, but the excuse is that they are late, early retirement, violation of company regulations, and failure to complete their work tasks. If the bonus is regarded as a positive performance appraisal, then the penalty is not a negative performance appraisal. Also, what is the "personal income tax", and the employees have "income" to have the tax and no "income" tax? Therefore, the enterprise's employees' fines should be deducted before the tax.

For employees who use the company dormitory, the company deducts the rent and water and electricity charges according to the regulations, and it should be deducted after tax. The reason is very simple. The tax law does not allow personal consumption to be deducted before tax, just like that of employees who rent houses outside or their own utilities can not be deducted before tax.

　　 Three, how should these projects be accounted for?

The items that should be issued on the wage slips should have been included in the "staff salaries" according to the accounting standards and the provisions of article 242 of the financial enterprises (2009), but there is also a national tax letter (2009) No. 3 before the announcement of the State Administration of Taxation on 2015, 34, and some people have to include some of the subsidies in the national tax letter (2009) 3 in the "welfare cost". Fortunately, the State Administration of Taxation has discovered and corrected this point in time, and issued the Announcement No. thirty-fourth in 2015. It clearly stated that the welfare allowance that was included in the wage and salary system of employees and fixed wages and salaries was in line with the first provision of the State Administration of Taxation on the deduction of wages and salaries of employees and welfare of employees (No. 3 of the national tax Letter No. 2009).

There are some different views in the accounting practice of the deduction project.

Some people think that the "fine" should be included in the "extra business income". As for the nature and cause of the fine, I said before that in essence, it is a kind of negative incentive, which is a behavior of less wage, where the income is obviously less expenditure. Therefore, my view is to pay less.

For buckle Employee social security The personal part is considered to be "other payables". I think that after the revision of the accounting standards, the "staff remuneration" standard is included in the "pay for employees' remuneration", including the trade union funds. Why do we only need to place the social security personal part in the "other payables"? Let's not forget that the original trade union funds can be accounted for in the "other payments - union funds". As for some people who are worried about being partially confused with the social security units, you just need to be free of trouble, and you can set up the two level subjects of "dealing with the salary of employees".

1. Therefore, the accounting entries based on the wage table for wages are:

Borrowing: production cost, management cost, etc.

Loan: pay for employees: wages

2, at the same time, we should pay five risks, one gold and trade union funds.

Borrowing: production cost, management cost, etc.

Loan: pay for employees: social security expenses

Compensation for employees: housing provident fund

Pay for staff and workers: trade union funds

3, the actual payment of wages:

Borrowing: dealing with staff salaries - wages

Loan: bank deposit

Taxes payable - personal income tax payable.

Compensation for employees: social security costs

Compensation for employees: housing provident fund

4, the actual payment of "five risks and one gold" and the actual allocation of trade union funds:

Borrowing: pay for employees -- social security costs.

Compensation for employees: housing provident fund

Pay for staff and workers: trade union funds

Loan: bank deposit

5, welfare costs

Some people may ask, how can we not pay the welfare benefits? After the revision of the employees' remuneration standards, welfare benefits are no longer required for each month, but only when they actually happen. Therefore, if there is actually no welfare cost in the month, do not calculate the welfare cost; if there is a welfare cost, the actual amount will be installed.

Borrowing: production cost, management cost, etc.

Loan: pay for employees - welfare cost (Note: Based on actual amount, rather than 14%).

When occurring:

Loan: pay for employees - welfare cost.

Loans: bank deposits, etc.

　　 Four. The deduction of wages before the enterprise income tax. Matters needing attention

Pay attention to the deduction of wages and salaries before paying attention to two points: true and reasonable.

How can enterprises do these two things? In fact, the tax law has given the answer long ago: the national tax letter (2009) 3:

The "reasonable wage and salary" referred to in the thirty-fourth section of the Implementing Regulations refers to the actual salary paid to the employees according to the wage and salary system formulated by the shareholders' meeting, the board of directors, the remuneration committee or the relevant management organizations. When the tax authorities confirm the reasonableness of wages and salaries, they can grasp the following principles:

(1) the enterprise has drawn up a more standard system of staff salaries and salaries.

(two) the wage and salary system established by enterprises is in line with the industry and regional level.

(three) wages and salaries paid by enterprises in a certain period are relatively fixed, and the adjustment of wages and salaries is orderly.

(four) the enterprise has fulfilled the obligation of withholding and paying personal income tax according to law.

(five) the arrangement of wages and salaries should not be aimed at reducing or evading taxes.

In addition, according to the Announcement No. 34 issued by the State Administration of Taxation in 2015, the "welfare allowance" which is included in the wage and salary system of employees and fixed wages and salaries can be deducted according to wages and salaries before taxes.

For more information, please pay attention to the world clothing shoes and hats and Internet cafes.